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HomeMy WebLinkAboutMaster Proposed Book FY2023CITY OF IOWA CITY, IOWA FY2023 Proposed Budget FY2022 – FY2024 Financial Plan 2022 – 2026 Capital Improvement Plan 1 CITY OF IOWA CITY, IOWA FY202 3 Proposed Budget FY2022 – FY2024 Financial Plan 2022-2026 Capital Improvement Plan CITY COUNCIL Laura Bergus Susan Mims Mazahir Salih Pauline Taylor Bruce Teague John Thomas Janice Weiner City Manager: Geoff Fruin Deputy City Manager: Redmond Jones II Finance Director: Dennis Bockenstedt Assistant Finance Director: Nicole Davies Budget & Compliance Risk & Assistant to the Officer Finance Assistant City Manager . Jacklyn Fleagle Michelle Cook Rachel Kilburg 2 3 CITY OF IOWA CITY, IOWA FY2023 Proposed Budget FY2022 – 2024 Financial Plan 2022 – 2026 Capital Improvement Plan TABLE OF CONTENTS PAGE Introduction City Manager Address ................................................................................................................. 10 Strategic Plan .............................................................................................................................. 28 Other Planning Processes ........................................................................................................... 31 General Information ..................................................................................................................... 33 Economic Overview ..................................................................................................................... 37 Organizational Chart .................................................................................................................. 41 Department Summaries: City Clerk .............................................................................................................................. 42 City Attorney ......................................................................................................................... 49 City Manager ......................................................................................................................... 55 Finance ................................................................................................................................. 83 Police Department ................................................................................................................ 112 Fire Department .................................................................................................................... 129 Parks & Recreation ............................................................................................................... 146 Library ................................................................................................................................... 171 Senior Center ........................................................................................................................ 181 Neighborhood & Development Services ............................................................................... 190 Public Works ......................................................................................................................... 218 Transportation Services ........................................................................................................ 256 Airport.................................................................................................................................... 271 Budgetary Fund Structure ........................................................................................................... 277 Departments and Divisions by Fund ........................................................................................... 280 Financial Summary Preparation of the Financial Plan ................................................................................................ 284 Financial and Fiscal Policies ....................................................................................................... 290 Long Range Financial Planning .................................................................................................. 297 All Funds: Fund Summaries ................................................................................................................... 302 Revenue Summary by Fund ................................................................................................. 307 Revenue Summary by Type ................................................................................................. 308 Expenditure Summary by Fund ............................................................................................ 310 Expenditure Summary by Department .................................................................................. 311 Inter Fund Transfer Schedules ............................................................................................. 312 Personnel Full-Time Equivalents ................................................................................................ 315 General Fund General Fund Summary .............................................................................................................. 320 Assigned, Committed & Restricted Fund Balance ...................................................................... 333 General Fund Revenues ............................................................................................................. 334 General Fund Expenditures ........................................................................................................ 335 City Council ................................................................................................................................. 336 City Clerk ..................................................................................................................................... 337 City Attorney ................................................................................................................................ 338 4 City Manager: City Manager’s Office............................................................................................................ 339 Communications Office ......................................................................................................... 339 Human Resources ................................................................................................................ 341 Human Rights ....................................................................................................................... 342 Economic Development ........................................................................................................ 343 Climate Action and Outreach ................................................................................................ 343 Finance Department: Finance Administration ......................................................................................................... 344 Accounting ........................................................................................................................... 347 Purchasing ............................................................................................................................ 348 Revenue ................................................................................................................................ 349 Police Department: Police Administration ............................................................................................................ 350 Support Services ................................................................................................................... 350 Field Operations .................................................................................................................... 354 Fire Department: Fire Administration ................................................................................................................ 356 Emergency Operations ......................................................................................................... 357 Fire Prevention ...................................................................................................................... 358 Fire Training .......................................................................................................................... 358 Parks & Recreation: Parks & Recreation Administration ....................................................................................... 359 Government Buildings…………………………………………………………………………….. 360 Recreation ............................................................................................................................. 361 Park Maintenance ................................................................................................................. 362 Cemetery Operations ............................................................................................................ 365 Library: Library Operations ................................................................................................................ 366 Library Development Office…………………………………………………………………... ..... 369 Senior Center: Senior Center Operations ..................................................................................................... 370 Neighborhood & Development Services (NDS): NDS Administration ............................................................................................................... 372 Neighborhood Services......................................................................................................... 373 Development Services .......................................................................................................... 376 Public Works: Public Works Administration ................................................................................................. 378 Engineering ........................................................................................................................... 379 Transportation Services: Transportation Administration ............................................................................................... 380 Special Revenue Funds Community Development Block Grant (CDBG) ......................................................................... 382 HOME Grant ................................................................................................................................ 384 Road Use Tax Fund (RUT) ........................................................................................................ 386 Road Use Tax Operations .................................................................................................... 389 Other Shared Revenues .............................................................................................................. 393 Metropolitan Planning Organization of Johnson County (MPOJC) ............................................ 395 Metropolitan Planning Organization of Johnson County Operations .................................... 396 Employee Benefits Fund ............................................................................................................. 398 Emergency Levy Fund ................................................................................................................ 402 Affordable Housing Fund ............................................................................................................. 404 Iowa City Property Management Fund ........................................................................................ 406 Tax Increment Financing (TIF) Districts ...................................................................................... 409 Self-Supporting Municipal Improvement District (SSMID) – Downtown ..................................... 415 5 Debt Service Fund Debt Service Fund Summary ...................................................................................................... 420 Debt Schedules ........................................................................................................................... 425 Enterprise Funds Parking: Parking Fund Summary ........................................................................................................ 438 Parking Operations ............................................................................................................... 442 Transit: Transit Fund Summary ......................................................................................................... 446 Transit Operations ................................................................................................................ 450 Wastewater: Wastewater Fund Summary ................................................................................................. 455 Wastewater Treatment Operations ....................................................................................... 459 Wastewater Debt Service ..................................................................................................... 464 Water: Water Fund Summary ........................................................................................................... 468 Water Operations .................................................................................................................. 472 Water Debt Service ............................................................................................................... 478 Refuse Collection: Refuse Collection Fund Summary ........................................................................................ 483 Refuse Collection Operations ............................................................................................... 486 Landfill: Landfill Fund Summary ......................................................................................................... 490 Landfill Operations ................................................................................................................ .494 Airport: Airport Fund Summary .......................................................................................................... 498 Airport Operations ................................................................................................................. 500 Stormwater: Stormwater Fund Summary .................................................................................................. 502 Stormwater Operations ......................................................................................................... 505 Housing Authority: Housing Authority Fund Summary ........................................................................................ 507 Housing Authority Operations ............................................................................................... 509 Capital Projects Fund Fund Summary …….. .................................................................................................................. 514 Summary by Division ................................................................................................................... 517 Summary by Funding Source ...................................................................................................... 523 Annual Recurring Projects ........................................................................................................... 531 Project Summary by Name .......................................................................................................... 537 Unfunded Projects ....................................................................................................................... 644 Internal Service Funds Equipment: Equipment Fund Summary ................................................................................................... 654 Equipment Operations .......................................................................................................... 656 Risk Management: Risk Management Fund Summary ....................................................................................... 659 Risk Management Operations: ............................................................................................. 660 Information Technology Services (ITS): ITS Fund Summary ............................................................................................................... 662 ITS Operations ...................................................................................................................... 663 Central Services: Central Services Fund Summary .......................................................................................... 666 Central Services Operations ................................................................................................. 667 6 Health Insurance Reserve ........................................................................................................... 669 Dental Insurance Reserve ........................................................................................................... 671 Statistics U.S. Census Data ......................................................................................................................... 674 Revenue Comparisons: Property Tax ........................................................................................................................ 675 General Fund ........................................................................................................................ 675 Hotel/Motel Tax .................................................................................................................... 676 Utility Franchise Tax Rates ................................................................................................... 676 Utility Rates ........................................................................................................................... 677 Property Tax Valuations .............................................................................................................. 678 Property Tax Levies .................................................................................................................... 680 Principal: Taxpayers ............................................................................................................................. 681 Employers……… .................................................................................................................. 682 Sewer Customers ................................................................................................................. 683 Water Customers .................................................................................................................. 684 Operating Indicators ...................................................................................................................... 685 Department Statistics: Police .................................................................................................................................... 686 Fire……… ............................................................................................................................. 690 Library ................................................................................................................................... 692 Senior Center ........................................................................................................................ 697 Transportation Services ........................................................................................................ 700 Neighborhood & Development Services ............................................................................... 702 Appendix State Property Tax Reform Impact Summary ............................................................................ 706 Glossary ...................................................................................................................................... 708 7 8 INTRODUCTION City Manager Address Strategic Plan Other Planning Processes General Information Economic Overview Organizational Chart Department Summaries Budgetary Fund Structure Departments and Divisions by Fund F Y 2 0 2 3 9 To the Honorable Mayor and City Council Members, It is my pleasure to submit Iowa City's operating and capital budget for Fiscal Year 2023. Although Iowa Code only requires formal adoption of an annual budget, we have included a three-year financial plan (FY 2022-2024) and five-year Capital Improvement Program (2022-2026) 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 to finance those services. City Council’s Strategic Plan, various City Master Plans, and input from the community informed the development of this budget. Thus, this document aims to provide resources to further strategic priorities, implement master plans, and continue Iowa City's tradition of providing a balanced budget while strengthening core municipal services that our residents value. The budget also contains prudent contingency line items and reserve levels which enable the City to maintain service levels in the event of unexpected expenditures or revenue shortfalls. Any future modifications of this budget will be fully disclosed to the City Council and general public through formal City Council actions at public meetings, in accordance with State of Iowa law. Throughout the budget compilation process, allocating funding for priorities was balanced with recognition that the financial impacts of the pandemic continue, taxable property values have plateaued, and significant financial pressures associated with state property tax reforms will be felt in the coming fiscal years. While we remain confident in the City’s financial foundation, the recommended budget keeps expenditure growth to a minimum due to these broader pressures. This budget recommends a modest addition of 3.74 full-time equivalent (FTE) positions: • Position expansion: +0.37 FTE Communications Creative Assistant • Position expansion: +0.37 FTE Community Development Program Assistant • New position: 1.00 FTE Traffic Engineering Electrician • New position: 1.00 FTE Transportation Services Program Assistant • New position: 1.00 FTE Refuse Maintenance Worker I Additionally, this budget includes funding for a comprehensive Compensation Study to evaluate the competitiveness of City pay scales which will help the City attract and retain top talent. Overall, despite anticipated property tax revenue challenges, this budget still manages to accomplish significant investments in City Council’s strategic priorities. In recent years, strong taxable growth and good financial management has enabled major investments including converting several temporary positions to permanent, more than doubling funding for both the Aid to Agencies and Social Justice and Racial Equity Grant programs, raising the City’s minimum wage to $15 an hour, contributing $1 million annually to the Affordable Housing Fund, and setting aside $1 million to address systemic racism and the Black Lives Matter movement. However, the current economic climate and the final years of property tax reform place limits on flexibility to pursue such bold investments over the next several fiscal years. This budget demonstrates a balanced approach of fiscal prudence with continued commitment to major priorities including aggressive climate action, long-term affordable housing, support for social services and an increase to the Aid to Agencies program, resources to support public safety 10 prevention, diversion, and co-response efforts, and investments in infrastructure and facility needs through a strong capital improvement program. Significant, one-time federal pandemic relief dollars will help to offset some of the anticipated losses in financial flexibility through Fiscal Year 2025. These funds are prioritized for strategic one-time investments in City Council priorities including transit service improvements, affordable housing, eviction prevention, home repair, childcare and workforce development, BIPOC business support, mental health and social services support, the arts, and hazard resilience. Investment in Strategic Planning, Master Plans and Core Services The City Council’s Strategic Plan includes seven goals for a more inclusive, just and sustainable Iowa City by prioritizing the physical, mental, and economic well-being of all residents: • Advance Social Justice, Racial Equity, and Human Rights • Demonstrate Leadership in Climate Action • Strengthen Community Engagement and Intergovernmental Relations • Invest in Public Infrastructure, Facilities, and Fiscal Reserves • Foster Healthy Neighborhoods and Affordable Housing Throughout the City • Enhance Community Mobility for All Residents • Promote an Inclusive and Resilient Economy Throughout the City Significant resources are devoted to each of these Strategic Plan priorities. Additionally, financial resources are provided to aggressively implement adopted master plans, including the Bicycle Master Plan, Parks Master Plan, Climate Action and Adaptation Plan, the forthcoming Affordable Housing Action Plan and a plan to accelerate community policing. Finally, significant resources have been provided to bolster core service levels in critical areas such as community health and safety, roadways, and utility infrastructure. Climate Action Plan: This budget again includes an emergency levy and departmental dollars to continue implementation of the City’s Climate Action Plan. This funding supported significant progress in Fiscal Year 2022, including training new Climate Ambassador cohorts, another round of Community Climate Grants and Root for Trees vouchers, development of a Teen Resilience Corps., bolstered food waste programs, planning for a Zero-Waste Farmer’s Market in 2022, the first annual Neighborhood Energy Blitz, and the launch of new energy efficiency incentive programs for commercial/industrial properties, small businesses, and households. Many of the City’s sustainability efforts are also incorporated into the Parks Master Plan, Natural Areas Plan, and Bike Master Plan. Each of these receive significant funding for implementation through this budget and the five-year Capital Improvement Plan for projects such as tree plantings, urban forest management (including addressing Emerald Ash Borer), on street bike facilities, multi- modal roadway improvements, local foods efforts and community gardens, and waste reduction. Affordable Housing & Community Development: An update to the Affordable Housing Action Plan is underway. Substantial resources are again devoted to affordable housing with another $1 million earmarked for the affordable housing fund, bringing the total for this line item to $5.4 million over five years. This is in addition to several other City housing rehabilitation grant and loan 11 programs. The City has also successfully created supplemental affordable housing revenue streams through fee-in-lieu and Tax Increment Financing strategies that will bolster our efforts in coming years. In 2021, the City purchased eight duplexes for affordable homeownership opportunities in the South District through these alternative revenue sources. The Fiscal Year 2023 budget includes rehabilitation funds for two of the duplex units. Other community development investments incorporated into this budget include funding for an overhaul of the City’s comprehensive plan and a 5% increase in the Historic Preservation Grant Program. Social Justice & Racial Equity: In recent years, City Council has demonstrated a commitment to strengthening social services in our community, including a notable expansion of the annual Aid to Agencies program. In Fiscal Year 2020, the Council doubled the Aid to Agencies budget, increased the amount again in Fiscal Year 2021, and applied a 3% increase in Fiscal Year 2022 with the expectation the Aid to Agencies program will receive this inflationary increase annually. Accordingly, this budget includes another 3% increase in local funds (+$84,808) to bring the total funding (federal and local) for the Aid to Agencies program to $800,058 in Fiscal Year 2023. Examples of other social justice initiatives found in this budget include: • Increased funding for the Social Justice and Racial Equity grant program by $25,000, bringing the total to $100,000 for Fiscal Year 2023. • Elimination of library fines for all patrons and increased bookmobile hours bringing library services to more geographic areas • Addition of an outreach budget for the Community Police Review Board • Accessibility improvements, including physical improvements to sidewalks and City parks and facilities and funding for the annual community ADA Celebration. • Bolstered funding for community partnerships and sponsored events, including Juneteenth and MLK Day celebrations • An additional $35,000 to expand the community’s crisis response efforts • Funds to complete fair housing testing to ensure compliance with federal, state, and local discrimination laws. • A new commitment of $25,000 in annual funding set aside to support BIPOC business growth and entrepreneurship. Parks & Recreation: Over $18 million in the five-year capital improvement plan is budgeted for parks and recreation projects, many implementing park and accessibility improvements recommended in the Parks Master Plan. The Fiscal Year 2023 CIP budget includes funding for playground and shelter improvements at Chadek Green Park and Court Hill Park, development of an off-road bike trail, and ecological restoration at Whispering Meadows. Funding is also earmarked to respond to recommendations from the Recreation Master Plan addressing major community interests, such as City aquatics facilities. Bike Master Plan: This budget also includes funding to continue implementation of the Bike Master Plan. In 2021, bike lanes were added on Muscatine Avenue between Burlington and Iowa and a series of bike boulevards in the eastside neighborhoods. Projects planned for 2022-2023 will significantly increase bike connectivity in the South District. Anticipated 2022 projects include 12 a 4- to 3-lane conversion on Keokuk with bike lanes from Highway 6 to Sandusky; bike lanes along Southgate (Keokuk to Gilbert); S. Gilbert Street 4-lane to 3-lane conversion (Southgate to McCollister); Wetherby, Hollywood, and Lakeside bike boulevards, and extension of the Highway 6 Trail (Heinz Road and Fairmeadows). 2022-2023 road construction and resurfacing projects will result in bike lanes on W. Benton Street (Mormon Trek to Greenwood); Rochester Avenue (1st to Montrose); buffered bike lanes and a sidepath in conjunction with the extension of American Legion Road; and a 4- to 3-lane conversion with bike lanes on Madison (Burlington to Iowa). Existing bike lanes of Jefferson and Market Streets will also be upgraded to buffered bike lanes. Anticipated 2023 projects include bike lanes along Sunset (Benton to Highway 1) and establishing bike boulevards along Emerald, Arlington, and Oakcrest. Core Services: Significant funds are also devoted to artistic and cultural endeavors, fostering the vibrant community that makes Iowa City such an attractive place to live and visit. Operational support is provided for the Englert Theater, FilmScene, Summer of the Arts, EntreFest, City of Literature, Mission Creek Festival, and Riverside Theatre. Funds contributed to the Iowa City Downtown District are used for placemaking activities and art installations and additional funding has been budgeted to support placemaking in the proposed South District Self-Supporting Municipal District. The budget also includes continued funding for the Cyclocross World Cup, Bike to Work Month activities, Juneteenth Celebration, MLK Day Celebration, and partnership events. Finally, this budget continues to maintain responsible funding levels for roadway repairs and equipment replacement. In addition to annual pavement rehabilitation program funding, several important road rehabilitation and reconstruction projects are planned for 2022 including reconstructions of Rochester Avenue (First Ave. to Ralston Creek) and Fairchild Street. Various water, sewer, and landfill projects are also planned in accordance with replacement and maintenance schedules. As the need for replacement of many City facilities grows, this budget continues to fund and refine the schedule for use of the facility reserve fund to address major needs such as the Senior Center, Transit and Equipment Maintenance facilities, aquatic facilities, and additional fire stations. This long-term financial planning strategy will help the City fund the next generation of public facilities without the need for undertaking significant long-term debt. Budget Impacts and Financial Goals This budget was developed within the context of several significant financial impacts: • The final years of the phased 2013 state property tax reform, including an estimated $146 million loss in multi-residential taxable value in Fiscal Year 2023 and an anticipated loss of well over $200 million in Fiscal Year 2024. • Beginning in 2023, commercial and industrial property tax backfill payments (which have historically totaled $1.5 million annually) will be phased out over a five-year period. • Despite an increase in assessed value, the City anticipates zero growth in taxable valuations in the coming fiscal year, driven by the continued drop in multi-family rollback and a 2.27% drop in the residential rollback rate, the lowest rate since Fiscal Year 2014. • Ongoing financial impacts caused by COVID-19 include continued lags in revenue for some City services and higher cost of goods. 13 In light of these impacts, the preparation of this budget was guided by three primary financial goals that seek to establish a sound fiscal strategy for the upcoming year and beyond. First, within the context of heightened financial challenges, the budget aims to prioritize adequate resources for making substantial progress on City Council’s Strategic Plan priorities and adopted Master Plans. The preceding pages of this letter outline several of such investments. Second, this budget continues to respond to phased State property tax reforms while also confronting a plateau in taxable property value and continued financial impacts caused by the COVID-19 pandemic. In recent years, robust growth in taxable valuations has offset the losses associated with the property tax reform and enabled the City to fund new initiatives, improve service levels, and reduce the tax levy rate. However, while development has rebounded slightly from 2020 levels (which was significantly impacted by the pandemic) assessed growth has slowed from the strong levels in development over the previous decade and is expected to level off in the coming years. This is compounded by the phased loss of commercial/industrial property tax reimbursement payments (“backfill”), which the City had been anticipating for several years. Thus, like past budgets, this budget includes measures to financially prepare the City before the full impacts of these tax reforms are realized. This enables us to shift resources and adjust operations gradually, avoiding abrupt service disruptions or steep tax rate increases. An example of this preparation includes the aforementioned Emergency Reserve Fund, which was created after the 2013 tax reform legislation and carries a balance of approximately $5.1 million. However, while the City has taken such steps to manage the impacts of tax reform, maintaining service levels will require prudent budget decisions as the next two years will be the most difficult to navigate since the state reform efforts were approved in 2013. Finally, while the overall impact of tax and fee changes on our community is carefully evaluated each budget cycle, this budget remains especially mindful that many households and businesses continue to experience pandemic-related financial pressures. Overall, the Fiscal Year 2023 impact to households is a 0.1% decrease in City taxes and utility fees over Fiscal Year 2022. This includes a proposed $0.04 decrease in the City property tax rate and a $3 per month increase in refuse fees (reflecting increases of $1.50 in Yard Waste, $.50 in Recycling, and $1 in Refuse) to support recently expanded service offerings and balance growing expenses in that fund. Community Fiscal Health and Outlook Iowa City benefits from a strong local economy anchored by the presence of the University of Iowa and the University of Iowa Hospitals and Clinics. The local economy consists of a diverse set of successful industries that together help sustain one of the most consistent stretches of low Financial Goals Continue to dedicate resources towards advancing City Council’s Strategic Plan priorities and adopted Master Plans. Seek fiscal stability and maintenance of service levels through competing financial pressures of the COVID-19 pandemic, the phase out of the property tax backfill, and the final years of the phased 2013 tax reform. Support households and businesses through the pandemic’s impact with stable utility rates, fees, and continued efforts to lower the City’s tax rate. 14 unemployment rates in the nation. As an organization, the City has a rich tradition of responsible budgeting policies that has created a strong financial foundation, which has helped the community weather both past and recent economic recessions while sustaining service delivery. In 2021, Moody’s Investors Service reaffirmed its highest quality bond rating (Aaa) for the City’s general obligation debt. Moody’s notes factors that could negatively impact the City’s bond rating include a substantial and sustained reduction in reserve funds or large growth in leverage. Iowa City’s bond rating is the product of prudent budgeting and long-range financial planning. Ultimately, our strong financial position lowers the cost of borrowing and ensures more of our community’s dollars are spent on service delivery and Strategic Plan priorities, rather than interest payments. Despite the stable financial position of the organization, the public should be aware of the economic trends shaping the community. Iowa City has many attributes that attract new residents to our city. A strong job market, good schools, and diverse cultural amenities all contribute to the desirability of our area for families, retirees, and young professionals to make their permanent homes. New residents, including students, bring a social and economic vibrancy that helps define Iowa City. The City Council has adopted several policies and initiatives in recent years to maintain and enhance our positive attributes, considering this population growth. However, population growth has a profound effect on service delivery, land use, and housing affordability and creates additional service demands, stresses transportation and utility infrastructure, and impacts critical quality of life factors. Fortunately, growth in our tax base in recent years has allowed the City to weather implementation of state property tax reforms while devoting significant resources to new programs and maintaining top notch service delivery. However, we have simultaneously seen both a plateau in development and a minor decrease in taxable property valuations. As previously discussed, this stagnation in taxable value will be compounded in coming years by a more dramatic drop in multi- family taxability through the final year of property tax reform implementation and the new five-year phaseout of commercial/industrial property tax backfill payments. Additionally, in Fiscal Year 2023, a drop in the residential rollback rate will reduce taxable value by 2.27% which equates to a loss of roughly $1.6 million in direct revenue to the City. Thus, Iowa City must continue to move forward with cautious budgeting and strong reserves to help soften the blow of these changes and any additional unanticipated circumstances. With this approach, I am confident Iowa City can navigate the impacts of tax reform and the pandemic and retain a strong position that will allow us to continue to invest in services and projects that make our community one of the most desirable places to grow up, raise a family, and retire. “The rating further reflects a robust financial profile supported by very strong reserves and ample revenue raising ability… The stable outlook reflects our view that the city's financial performance will remain healthy, the city will continue to grow in size, and the strong management team will be able to offset any additional uncertainty regarding the coronavirus impact” - Source: Moody’s Investors Service, Iowa City 2021 GO Bond Rating 15 Fiscal Year 2023 Budget Overview The proposed Fiscal Year 2023 budget includes budgeted expenditures totaling $194,494,456. Of the total budget, $64,980,913 is for the General Fund, $47,356,220 is directed to Capital Projects and $53,925,114 is related to the operations of enterprise funds. A breakdown of the budget by fund type follows: Property taxes and charges for services account for the majority of City revenues. The following table depicts a year-over-year comparison of Iowa City's revenue mix across all funds. The decrease in Property Taxes is a result of property tax rollback percentages set by the State. The increase in Other City Taxes is due to anticipated higher TIF revenues. The decrease in Use of Money and Property is due to reduced interest revenue. The decrease in Intergovernmental is related to one-time federal relief dollars in Fiscal Year 2022 and a decrease in State rollback payments beginning in Fiscal Year 2023. The increase in Charges for Services represents recovery from COVID-19 shortfalls and includes the Refuse fee increase. The decrease in Miscellaneous includes the recommended elimination of library fines for overdue materials and a decrease in contributions/donations. The increase in Other Financial Sources is due largely to issuance of a sewer revenue bond. Overall, the City’s revenue is projected to decrease 6.6%. All Funds Revenue Comparison of FY2022 versus FY2023 FY2022 Revised FY2023 Budget Percent Change Property Taxes $ 66,911,637 $ 66,468,602 -0.66% Other City Taxes $ 6,689,842 $ 6,993,579 4.54% Licenses & Permits $ 2,575,470 $ 2,593,050 0.68% Use of Money & Prop $ 2,857,310 $ 2,745,188 -3.92% Intergovernmental $ 62,667,825 $ 32,332,070 -48.41% Charges for Services $ 43,668,325 $ 44,276,643 1.39% Miscellaneous $ 8,172,659 $ 8,009,115 -2.00% Other Financial Sources $ 11,499,325 $ 28,390,663 146.9% Total $205,352,467 $191,808,910 -6.6% General Enterprise Special Revenue Debt Service Capital Projects FY2023 $64,980,913 $53,925,114 $15,279,396 $12,952,813 $47,356,220 $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 Fiscal Year 2023 Expenditure Comparison by Fund Type excludes transfers 16 The following pie chart displays revenue across all funds for Fiscal Year 2023 only. The chart shows the heavy reliance on taxes and charges for services to support the various projects and services contained in this budget. It is imperative to consider how the overall revenue and expenditure recommendations in this budget will impact local households and businesses. The proposed property tax rate is $15.63, the lowest tax rate in Iowa City since Fiscal Year 2002. Just a decade ago, Iowa City’s tax rate was one of the highest in the state at $17.84 and since then we have reduced our tax rate by over 12%. In recent years, tax levy rate reductions have been made possible predominantly through decreases in property taxes levied to repay debt. Based on a lower property tax rate and a minor rate increase for expanded recycling, yard waste, and refuse services, it is estimated in Fiscal Year 2023 a household with a $200,000 assessed home value will pay approximately $4 less in taxes and fees for basic City services compared to the previous year. The following bar chart illustrates the estimated overall financial impact of tax and fee changes to the average household in Iowa City. The table uses $100,000 in assessed home value so the reader may easily calculate tax payments based on their own home value. The Fiscal Year 2023 Refuse Rate includes a $3 monthly fee increase encompassing $1.50 in Yard Waste, $.50 in Recycling, and $1 in Refuse, supporting the heightened demand and cost increases for these curbside services. Property Taxes 35% Other City Taxes, 4% Licenses & Permits, 1% Use of Money & Prop, 1% Intergovernmental 17% Charges for Services 23% Misc. 4% Other Financial Sources 15% All Funds Revenue Sources 17 Property Tax Overview The taxable valuation of property subject to all levies in Iowa City decreased 0.21% for Fiscal Year 2023, despite assessed growth increasing 3.4%. This suggests the residential and multi- residential tax rollbacks imposed by the State are the primary cause of the reduction in taxable value and the reduction in the taxable proportion of multi-residential residential properties is the most notable property tax reform provision for Iowa City’s budget. Prior to assessment year 2013 (Fiscal Year 2015), multi-residential properties were classified as commercial and taxed at 100 percent of assessed value. Since then, the taxable percentage of multi-residential properties has dropped 3-4% annually, as depicted in the following graph. FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 Property Taxes $930 $900 $901 $869 $884 $846 Stormwater $54 $54 $60 $60 $60 $60 Refuse $205 $229 $229 $240 $240 $276 Sewer - 800 cubic feet $433 $433 $433 $433 $433 $433 Water-- 800 cubic feet $362 $380 $399 $399 $419 $419 Total $1,984 $1,996 $2,022 $2,001 $2,036 $2,034 Percent Change 1.1%0.6%1.3%-1.1%1.8%-0.1% -$500 $0 $500 $1,000 $1,500 $2,000 $2,500 Annual Financial Impact to Residential Households FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 Proj. FY2024 Taxable % of Multi-Family 100.00%95.00%90.00%86.25%82.50%78.75%75.00%71.25%67.50%63.75%54.13% 40.00% 50.00% 60.00% 70.00% 80.00% 90.00% 100.00% Taxable % of Multi-Family Residential Properties 18 In Fiscal Year 2024, the taxable percentage of multi-family properties will drop to match the residential taxable percentage. This has been as low as 44% in past years and has more recently been in the mid-fifties. If the residential rollback rate were to remain the same, the taxable percentage of multi-family properties could drop by as much as 9% in Fiscal Year 2024. While the property tax reform legislation has clearly provided significant benefit to multi-residential property owners, it places additional strain on the City’s budget. For context, the multi-family rollback will result in Iowa City losing over $146 million in taxable value in Fiscal Year 2023 alone and that number will likely double in Fiscal Year 2024. Compounding the decline in multi- residential taxability, in Fiscal Year 2023 the residential rollback rate will decrease by 2.27%, which equates to a loss of roughly $1.6 million in direct revenue to the City. This drop is the largest percentage drop in the residential rollback rate since Fiscal Year 2014. While new construction and higher property values in recent years have fortunately been sufficient to make up for the reduction in the taxability of residential and multi-residential properties, the Fiscal Year 2023 budget marks a juncture in this trend with rollback rates outpacing the assessed growth. We project similar circumstances through the next few fiscal years. In light of these financial impacts, the proposed Fiscal Year 2023 budget reflects a minor reduction of $0.04 in the property tax levy rate, marking the eleventh straight year of property tax rate decreases. It is important to remember that a property owner’s tax bill is a function of property value, the taxable percentage of the property as determined by the state, and local levy rates from all taxing bodies. Thus, despite the City’s tax levy rate reductions, many (if not most) property owners’ tax bills will increase. Nonetheless, we are unaware of any city in Iowa that has been able to implement tax rate decreases during each of the last eleven years. In recent budgets, a reduction in the debt service portion of the property tax levy has been largely achieved through recent debt restructuring and early bond retirement strategies, fueled by strong taxable valuation growth. The debt service levy remains unchanged from Fiscal Year 2022. The Emergency Levy has been modestly reduced from $.24 in Fiscal Year 2022 to $.20 in Fiscal Year 2023, which will generate approximately $850,000 for climate action activities. This allocation will provide resources to execute climate action strategies but will also begin to create new capacity in the Emergency Levy, which the state caps at $0.27. The following chart is provided for a greater historical perspective on Iowa City’s municipal tax rate and taxable property value. Tax levy rate reductions in recent years were made possible by prudent debt strategies, operational efficiencies, and valuation growth. Typically, the City experiences a larger boost in taxable valuable in valuation years (odd years). However, it should be noted Fiscal Year 2023 deviates from that trend and the taxable valuation actually decreases – again due largely to a reduction in the taxable percentage of residential properties (including multi-family) in Fiscal Year 2023. It is also important to recognize that 2022 is not a re-valuation year and thus we anticipate similarly flat taxable growth in Fiscal Year 2024. 19 The following chart shows a detailed breakdown of the City’s property tax asking for Fiscal Year 2023 compared to the previous year. The emergency levy is reduced by $0.04 and both the employee benefits levy and debt service levy remained unchanged from Fiscal Year 2022. The total in property tax dollars levied by the City decreased slightly from the previous fiscal year. LEVIES FY2022 FY2023 Dollars Tax Rate Dollars Tax Rate per $1,000 per $1,000 General Fund Tax Levies: General $34,188,090 8.100 $34,043,728 8.100 Transit $4,009,714 0.950 $3,992,783 0.950 Tort Liability $1,225,875 0.290 $1,220,699 0.290 Library $1,139,603 0.270 $1,134,791 0.270 Emergency $1,012,980 0.240 $840,586 0.200 Subtotal: $41,576,262 9.850 $41,232,587 9.810 Agland Levy $4,362 3.003 $4,210 3.003 General Fund Property Taxes $41,580,624 $41,236,797 Special Revenue Levies: Employee Benefits $14,114,827 3.344 $14,055,226 3.344 Subtotal: $14,114,827 3.344 $14,055,226 3.344 Debt Service $10,786,090 2.478 $10,754,809 2.478 Total City Levy Property Taxes: $66,481,541 15.673 $66,046,832 15.633 % Change from prior year 1.65% -0.65% -0.65% -0.26% SSMID Levy $430,096 2.000 $421,770 2.000 Total Property Taxes $66,911,637 ---- $66468,602 ---- FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Tax Value (millions)$3,036 $3,137 $3,183 $3,421 $3,543 $3,745 $3,923 $4,258 $4,396 $4,385 Val % Change 2.56%3.32%1.46%7.50%3.55%5.72%4.74%8.54%3.24%-0.26% Ptax Rate 16.805 16.705 16.651 16.583 16.333 16.183 15.833 15.773 15.673 15.633 Rate % Change -2.69%-0.60%-0.32%-0.41%-1.51%-0.92%-2.16%-0.38%-0.63%-0.26% 15 15.2 15.4 15.6 15.8 16 16.2 16.4 16.6 16.8 17 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 Taxable Value (in millions)Property Tax Rate vs. Valuations 20 Iowa City’s tax rate reflects enhanced levels of public services (e.g. full-time fire department, senior center, human rights, transit and library levies, etc.), unique state and federal mandates (e.g. public safety pension contributions), a lack of alternative revenue sources (e.g. LOST, gaming, etc.) and other factors such as a significant number of University of Iowa affiliated tax-exempt properties within the jurisdiction. Continued efforts to reduce Iowa City’s property tax rate have begun to bring our community in closer alignment to the tax rates of other cities in Eastern Iowa. When compared to the ten largest cities in Iowa, Iowa City has moved from one of the highest tax rates in the state to the middle of the pack. Continued emphasis on a competitive tax rate will help support expected growth and facilitate a more affordable environment for residents and businesses. Looking ahead, it is likely Iowa City’s property tax rate will stabilize at or near the Fiscal Year 2023 level. General Fund Overview The General Fund, which includes services such as police, fire, parks and recreation, and general government, represents approximately one third of the total budget. General Fund operations are largely supported by property taxes, which constitute approximately 69% of the total revenue in this fund. A breakdown of General Fund revenue sources is provided in the following pie chart. On the expense side, annual expenditure growth in the General Fund is typically around 3% but recognizing the unique financial challenges in the years ahead, the Fiscal Year 2023 budget includes an increase of only 1.25% in General Fund expenditures. Furthermore, personnel- related costs account for the bulk of General Fund expenses (approximately 75% in Fiscal Year 2023), meaning services and supplies will shoulder the impact of decreased expenditures. A summary of General Fund expenditures by category is provided in the following pie chart. Property Taxes 69% Other City Taxes 5% Licenses & Permits 4% Use of Money & Property 1% Intergovernmental 7% Charges for Fees & Services 2% Miscellaneous 11%Other Financing Sources 1% FY2023 Revenues & Other Financing Sources excludes transfers FY2022 Municipal Property Tax Rates in Eastern Iowa North Liberty $11.52 Coralville $14.28 Iowa City $15.67 Cedar Rapids $15.87 Davenport $16.78 21 Prioritization of General Fund expenditures is crucial considering annual salary and benefit growth (generally 3-4% annually), rising supply and material costs, and increased service demands due to a growing population. Balancing the increasing service demands with other financial pressures, this budget recommends a modest increase of 0.74 FTE property tax supported staff positions. Though this proposed budget is the eleventh consecutive recommended reduction in the property tax rate, the reduction is in the emergency levy and does not impact General Fund operations. Staff remain committed to identifying efficiencies that strengthen our operations while continuing to provide the services in alignment with community expectations and Council’s Strategic Plan. Enterprise / Business Fund Overview Enterprise or Business Funds refer to specific operations intended to be self-sustaining without the need for subsidy from property taxes or revenue sources other than fee collection directly related to the operation. The budgeted revenues, expenditures, and corresponding fund balances of the City’s enterprise funds are detailed in the following table. Fund Estimated Revenues Transfers In Budgeted Expenditures Transfers Out Estimated Fund Balance 6/30/22 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2022 Unassigned Balance as % of Rev & Trans In Parking 5,867,389 1,000,000 4,097,573 2,073,050 3,086,434 603,702 2,482,732 36% Transit 5,091,857 4,390,999 8,490,957 400,000 12,215,022 6,408,312 5,806,710 61% Wastewater 12,411,110 4,791,312 9,975,902 7,918,437 24,695,909 10,112,236 14,583,673 85% Water 10,926,637 3,126,725 9,408,244 4,166,725 13,436,342 6,675,868 6,760,474 48% Refuse 4,474,772 8,125 4,600,849 0 1,019,739 0 1,019,739 23% Landfill 7,222,531 1,459,739 5,783,431 6,072,471 22,774,802 21,444,946 1,329,857 15% Airport 385,410 100,000 385,060 32,500 351,170 286,258 64,912 13% Stormwater 1,715,290 1,101,500 682,768 1,790,000 1,303,882 674,000 629,882 22% ICHA 10,905,608 0 10,500,330 54,791 6,836,909 1,352,997 5,483,912 50% Personnel 75% Services 18% Contingency, 1% Supplies, 3% Capital Outlay, 3% FY 2023 General Fund Expenditures by Category excludes transfers 22 Each of the City's enterprise funds are in varying, yet stable conditions. In Refuse operations, the demand for expanded services within curbside collection programs has grown considerably in recent years. Additionally, new automated equipment and the addition of one staff position in the proposed budget have pushed expenditure projections up. To maintain the high level of customer service within these programs, a $3 per month fee increase is recommended for the Refuse Fund, which represents increases of a $1.50 in Yard Waste, $.50 in Recycling, and $1.00 in Refuse. Recognizing the financial pressures many households and businesses are facing due to impacts from COVID-19, no other new rate or fee increases are recommended for Fiscal Year 2023. Capital Improvement Plan Highlights The capital budget for Fiscal Year 2023 totals $47,356,220 and the five-year CIP totals $205,848,950. The majority of CIP projects in the five-year period improve the local transportation network, municipal utility system, and public parks and open spaces. The five-year program continues to reflect the City Council’s priorities established in previous fiscal years. As funding allows, other non-committed dollars are directed toward critical infrastructure projects and facility improvements. Each year, significant resources are committed to annual capital projects including water and sewer main replacements, fire truck replacements, annual street overlays, facility projects, and curb ramp replacements. Recurring projects in this five-year Capital Improvement Plan include bicycle master plan improvements, annual tree plantings, bus stop improvements, and ADA improvements. Other examples of significant projects that align with Council priorities and are budgeted for in the 2022-2026 Capital Improvement Plan include the following (many projects will span multiple years): Streets, Bridges, and Traffic Engineering 45% Water/Wastewater/Stormwater 21% Landfill 4% Transit & Parking 12% Culture & Rec 12% Public Safety 2% Government Buildings 2% Airport 2% Capital Improvement Projects by Category 2022-2026 23 2022 • Chadek Green Park improvements • Court Hill Park improvements • North Westminster Storm Sewer • Parking ramp automated equipment • Senior Center exterior improvements • Whispering Meadows Ecological Restoration • Rochester Avenue reconstruction (First Ave to Ralston Creek) • Fairchild Street Reconstruction 2023 • Kiwanis Park improvements • Gilbert Street Bridge replacement • Hunter’s Run Park improvements • Willow Creek Trail replacement • Landfill Cell development • Dubuque Street reconstruction • Iowa Avenue Bridge rehabilitation • Riverside Dr. pedestrian bridge rehab • Wastewater Digester Complex rehab • Rohret South Sewer expansion 2024 • Equipment Maintenance building replacement • Palisades or Stone Bridge Park • Lower City Park shelters & restroom • Terrell Mill Skate Park redevelopment • College Green Playground Replacement • River Street Storm Sewer improvements • Court Street Reconstruction • Fire Apparatus Replacement 2025 • City Park pool replacement • Senior Center interior improvements • Dodge Street reconstruction • Park Road reconstruction • North Gilbert Street reconstruction • Airport Apron Expansion • Upper City Park improvements • Hickory Hill Park shelters and restrooms 2026 • Library furnishings replacement • Highway 6 trail extension • Taft Avenue reconstruction • Napoleon Park softball field renovation • Melrose Water Main • N. Market Square playground • S. Dubuque St. reconstruction • Market & Jefferson two-way conversion Debt Service Staff is projecting general obligation bond issues of $10.3 million in both Fiscal Year 2023 and Fiscal Year 2024, including 2% for bond issuance costs. The use of general obligation bonds is required to carry out the projects that are being recommended. This level of bonding projected is well below the thresholds established by the State and is consistent with Iowa City’s debt policies. 24 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 City Council’s Debt Management policy follows best practices for Aaa rated communities and aims to limit outstanding general obligation and tax increment revenue bonded debt to no more than 0.75% of total assessed property valuations. The budget anticipates outstanding debt of $65 million at Fiscal Year 2023 year-end, which is approximately 0.90% of total valuations and equal to roughly 18% of the allowable debt level established by the State. Iowa City's internal fiscal policy also specifies that the debt service levy shall not exceed 30% of the total property tax levy. The debt service levy included in the Fiscal Year 2023 budget remains unchanged from the prior fiscal year and accounts for approximately 16% of the City’s total levy. The following depicts outstanding general obligation and TIF revenue debt as a percentage of total valuations. 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. Recent early general obligation bond redemptions include $2.1 million in Fiscal Year 2016, $2.2 million in Fiscal Year 2017, $5.5 million in Fiscal Year 2018, and $3.9 million in Fiscal Year 2019. These early redemptions save the City a significant amount in interest expenses, which means money is spent on service delivery rather than debt payments. Internal Service Fund Highlights Internal Service Funds serve needs that are internal to the City as an organization. These are non-budgetary funds and are an internal financing mechanism for operations such as vehicle FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 *FY22 *FY23 *FY24 Debt (millions)67 62 58 67 67 67 68 67 66 65 67 % of Val 1.33%1.44%1.28%1.17%1.25%1.22%1.14%1.11%0.97%0.94%0.90% 0.00% 0.20% 0.40% 0.60% 0.80% 1.00% 1.20% 1.40% 1.60% $0.0 $10.0 $20.0 $30.0 $40.0 $50.0 $60.0 $70.0 $80.0 Millions of Dollars ($)General Bonded Debt Outstanding and Percent of Total Valuation 25 replacement and information technology services. Expenditures made from these funds are charged back to departments. All funds are in good condition with healthy balances. Strong balances create reserves that can provide flexibility to deal with unexpected costs. Looking Ahead In summary, this year’s budget is built on a strong foundation of several years of prudent financial decision-making but is nonetheless strained by the significant financial pressures caused by several state level property tax reforms, a sharp decline in the residential rollback percentage, and plateauing taxable property values. The statewide reforms will disproportionately affect growing communities with large multi-residential residential markets like Iowa City. These pressures on the City’s budget will require continued fiscal prudence to maintain the City’s financial position in Fiscal Year 2023 and to prepare for even greater stress on the budget in Fiscal Year 2024. Although we must remain cognizant of these impending challenges, the City is currently in a secure financial position. While staffing and public service investments in previous budgets indicated a strong economic climate during that time, this budget assumes a more cautious approach to maintain these previously established, excellent service levels. The Fiscal Year 2023 operating budget continues to prioritize funding for Strategic Plan initiatives and projects that support our community’s values. Capital investments continue to largely focus on addressing deferred critical infrastructure maintenance. It cannot be understated how rare the flexibility to invest millions of dollars in climate action initiatives, social justice and racial equity, affordable housing, historic preservation, and public health and crisis services is for a municipal government. In recent years, the City has tackled such audacious undertakings while absorbing property tax reforms and continuing to invest in deferred road, facility, and park maintenance, staff positions to serve a rapidly growing community, and healthy reserve funds. The ability to accomplish these goals simultaneously is an exceptional financial feat and our community should be very proud. The capacity to fund these initiatives is the direct result of decades of prudent financial planning by City Councils and staff which will continue to benefit the community even as we anticipate strain on property tax revenue in the coming years. 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 and adopted Master Plans. The City’s financial condition remains strong despite the pandemic and our reserve levels provide sufficient flexibility to respond to upcoming challenges. While property tax reforms and continued economic impacts from the pandemic will create funding challenges in the upcoming years, with proper planning and realistic priority setting, the City will be able 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 thoughtful and responsible spending plans for the coming year. I would like to specifically recognize the efforts of the Finance Department, led by Director 26 27 City of Iowa City Strategic Plan Strategic Plan and the Financial Plan This Three-Year Financial Plan for fiscal years 2022 through 2024 and the fiscal year 2023 budget were prepared with a strategic plan serving as a guide. In preparing the financial plan and 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. Respond to climate crisis and implement Climate Action and Adaptation Plan, and 2. Provide resources to make significant progress in implementing City Council’s other Strategic Plan priorities and adopted Master Plans, and 3. Balance expanding service needs and community priorities with declining taxable value of apartment buildings, and 4. Consider the overall effect of changes on household budgets including taxes, fees, and School District/County needs. The following is a summary of the City Council’s strategic plan priorities and initiatives that were adopted by the City Council. Strategic Plan Priorities This Strategic Plan intends to foster a more Inclusive, Just and Sustainable Iowa City. 1. Advance Social Justice, Racial Equity, and Human Rights 2. Demonstrate Leadership in Climate Action 3. Strengthen Community Engagement and Intergovernmental Relations 4. Invest in Public Infrastructure, Facilities and Fiscal Reserves 5. Foster Healthy Neighborhoods and Affordable Housing Throughout the City 6. Enhance Community Mobility for All Residents 7. Promote an Inclusive and Resilient Economy Throughout the City Strategic Plan Projects, Programs, Policies and Initiatives Advance Social Justice, Racial Equity, and Human Rights • Ensure City progress towards increasing diversity of staff in a manner that is reflective of community demographics • Complete the phased effort to raise the minimum wage for temporary employees to $15.00 per hour by July 1, 2021 28 • Continue emphasis on human rights-based training for city employees, boards and commissions, and the community • Establish priorities and ensure resources for increased access and translation of critical city messages • Continue partnerships with community organizations through the City’s Social Justice and Racial Equity grant program • Develop a coordinated effort across City departments to expand social and recreational programming for special populations Demonstrate Leadership in Climate Action • Adopt and begin implementation of the Accelerating Iowa City’s Climate Actions Report • Track and effectively communicate progress toward reaching the Intergovernmental Panel on Climate Change’s (IPCC) carbon emission reduction targets adopted locally by the City Council in 2019 Strengthen Community Engagement and Intergovernmental Relations • Initiate a redesign of the City’s website • Pursue creative engagement techniques with a focus on reaching diverse populations and neighborhoods • Work collaboratively with other local governments and strengthen ties with our state and federal elected delegation Invest in Public Infrastructure, Facilities and Fiscal Reserves • Carefully prepare for significant financial challenges projected during the final years of State property tax reform mandates through fiscal year 2024 • Strive to continue to reduce the City’s overall property tax rate • Evaluate Local Option Sales Tax and other alternative revenues that may be needed to achieve Iowa City’s strategic objectives and reduce reliance on debt and property taxes • Develop a long-term plan to improve the pavement condition of City streets • Initiate physical and financial planning efforts to modernize and expand critical public facilities • Consider establishing a cost of development framework that can help guide decisions on how best to accommodate future growth Foster Healthy Neighborhoods and Affordable Housing Throughout the City • Identify new efforts to expand and adapt the City’s affordable housing and neighborhood improvement strategies to meet long-term needs throughout the community • Consider and adopt the South District form-based code and ensure it can be adapted to other parts of Iowa City • Continue implementation of the Parks Master Plan and complete an accompanying Recreational Facilities Master Plan • Monitor and report biannually on building and rental permit trends in the former rental cap neighborhoods 29 • Support neighborhood activities and improvements that create vibrant, creative spaces and inspire a sense of place and community Enhance Community Mobility for All Residents • Continue implementation of the City’s Bicycle Master Plan and pursue Gold Bicycle Friendly Community status from the League of American Bicyclists • Complete the Iowa City Area Transit Study, pursue recommended changes, and evaluate implementation outcomes, to ensure community needs are met by system changes • Ensure ease and safety of travel for residents and visitors through expansion of accessibility measures, improved connectivity, and use of adopted complete streets design standards Promote an Inclusive and Resilient Economy Throughout the City • Through collaboration with local partners, increase opportunities for marginalized and low- income populations to obtain access to skills training, good jobs and affordable childcare • Encourage healthy, diverse, and sustainable economic activity throughout Iowa City, including taking steps to invigorate neighborhood commercial districts and create new small neighborhood commercial nodes • Effectively support growth and promotion of small locally-owned businesses, women and minority-owned businesses, and the local foods economy 30 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 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 and is updated every five years. Through implementation of the 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 FAA regulations. Fire Strategic Plan - 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 plan, the ICFD identifies its goals, objectives, and strategies that will allow the agency to realize its vision. 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. Climate Action and Adaptation Plan – The plan is intended to define the community’s climate challenges, and the challenges and opportunities it faces in meeting climate and GHG reduction goals; serve as a mechanism to tie together the City’s sustainability initiatives, strategies and plans with the community’s goals; establish a set of climate action strategies, implementation plans and metrics for measuring progress, lowering community-wide greenhouse emissions and activating and engaging residents, businesses and institutions with positive actions and tangible benefits; and analyze implementation strategies using Iowa City’s equity toolkit in order to ensure benefits for all members of the community. Park Master Plan - The Iowa City Parks 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 31 and recreation assets and identify new opportunities. The community-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, outdoor recreation spaces and services. Natural Areas Master Plan - The Natural Areas Master Plan includes assessing ecological health of city-owned natural areas and developing a ten -year Master Plan for natural area improvements and maintenance that maximizes the ecological health and benefits of these areas. Iowa City Public Library Strategic Plan – The Library’s strategic plan establishes the library’s long range values, objectives, and goals. The plan also establishes three primary goals including connecting people to information essential for daily living and offering them opportunities for enjoyment and personal growth; encouraging discovery, learning, and greater participation in community life; and contributing to the quality of life in Iowa City by offering opportunities to explore diverse ideas, to exercise imagination, and to express creativity. The library strategic plan is updated every five years. Long-Range Transportation Plan - The Long -Range Transportation Plan is the transportation vision for the community. The Long-Range Transportation Plan provides a basis for the programming of projects for all modes of federally-funded transportation. The Long-Range Transportation Plan is consistent with the land use plans of the City, is subject to a public comment process, and reflects priorities for the City that can be translated into politically and financially feasible transportation projects. The Federal requirement is that Long Range Plans are revised and adopted every five years. Iowa City Bicycle Master Plan - Iowa City has completed a Bicycle Master Plan that builds upon other City planning efforts to expand the role that bicycling plays in achieving the City’s stated goals for transportation, economic development, neighborhood livability, community identity, safety, environmental preservation, and health and wellness. The goal is to create a Bicycle Master Plan that identifies and prioritizes bicycle improvements based on existing conditions, adopted plans and policies, and the particular needs of bicyclists in Iowa City gathered through public input. The plan will focus on identifying near- and long-term strategies and prioritized actions for increasing bicycle ridership, comfort, connectivity, and safety for bicyclists of all ages and abilities, creating a framework for expanding Iowa City’s bicycle network. This includes identifying a set of timely actions and improvements to achieve a Bicycle Friendly Community ‘Gold’ status. Facilities Space Needs Study and Master Plan - The plan primarily includes the visual observation and assessment of spaces and systems that comprise each of the City facilities involved, the understanding and prioritization (by facility) of facility space and system needs, recommendations for space and systems improvement (as determined necessary), and recommendations for improved facility energy efficiency (as needed). 32 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 City Council is the legislative body and makes all policy determinations for the City through the enactment of ordinances and resolutions. It also adopts a budget to determine how the City will obtain and spend its funds. The Council appoints members of boards, commissions and committees. 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 33 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 and support for the Community Police Review Board. 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. 34 Iowa City by the Numbers: • Population 74,828 • Land Area 25.01 square miles • Average Persons Per Household 2.24 • Bachelor's Degree or Higher 59.1% • 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 (2020 Census & QuickFacts) and Weatherbase (November 2021) Iowa City: Best Of... Area Recognition & Accolades 2021 • Iowa City #58: Top 100 Best Places to Live, Livability • Wilson's Orchard and Farm #1: Best Places to Go Apple Picking in Every State, Reader's Digest • Iowa City #13: Most Livable College Towns, SmartAsset.com • Iowa City #25 of Top Cities in the Midwest for startup businesses, MidwestStartups.com • Iowa City #13: The 50 Happiest Cities in the United States, USA Today • Iowa City earned the top score for municipal support of LGBTQ rights – Human Rights Campaign’s 2021 Municipality Equality Index Education: Public education to the City is provided by the Iowa City Community School District, with certified enrollment of 14,086 for the 2020-21 school year. The district operates twenty elementary schools, three junior high schools, three 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 2,680 for school year 2020-21. Iowa City is also home to Regina Catholic Education Center, a private Catholic institution, Willowwind 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. 35 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 represent more than 200 outpatient clinics and care areas. 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. History: Iowa City was created by an act of Legislative Assembly of the Iowa Territory on January 21, 1839, fulfilling the desire of Governor Robert Lucas to move the capital out of Burlington and closer to the center of the territory. Commissioners Chauncey Swan and John Ronalds met on May 1, 1839, in the small settlement of Napoleon, south of present-day Iowa City, to select a site for the new capital city. The following day the commissioners selected a site on bluffs above the Iowa River north of Napoleon, placed a stake in the center of the proposed site and began planning the new capital city. By June of that year, the town had been platted and surveyed from Brown Street in the north to Burlington Street in the south, and from the Iowa River eastward to Governor Street. While Iowa City was selected as the territorial capital in 1839, it did not officially become the capital city until 1841; after construction on the capitol building had begun. The capitol building was completed in 1842, and the last four territorial legislatures and the first six Iowa General Assemblies met there until 1857, when the state capital was moved to Des Moines. 36 Economic Overview The Iowa City economy experienced consistent annual growth from 2010 through 2018; real GDP grew in thirty-six consecutive quarters up until that time. A decline in GDP occurred in 2019 due to the international trade wars which broadly impacted the Midwest region. The resumption of growth in 2020 is uncertain, due to the onset of the COVID-19 pandemic. (Source: Bureau of Economic Analysis) Iowa City’s employment picture has fared better than the state as a whole over the past ten years, and its unemployment rate continues to remain below state and national levels. As of February 2021 (preliminary), the Iowa City Metropolitan Statistical Area (MSA) was the thirty-third lowest unemployment rate of all MSAs nationally. (Source: Bureau of Labor Statistics) 37 The growth in assessed property value has averaged 4.55 % over the last ten years. The growth in taxable value has averaged 4.54% in that same timeframe and has been in part by increases in the state -mandated “rollback”; a higher percentage of residential properties’ value is taxable. *Assessed valuations before rollback; military exemptions deducted; includes TIF; excludes gas & electric utilities and Taxable valuations after rollback, military exemptions deducted, includes TIF, excludes 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 fiscal year 2009, when forty-four percent of residential property values were taxable. This percentage has increased steadily for several consecutive years and decreased the last year. 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 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. 38 The value of building permits issued reached an all-time high of $388 million in 2016. The value of building permits was at $87 million in 2020, which was below the ten -year average of $184 million due to a lag in construction during the COVID-19 pandemc. 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. Fiscal year 2020 revenues are down due to the onset of the COVID-19 pandemic. *FY14 is first period reported on an accrual bases. 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 City Council passed and approved an ordinance establishing a one percent (1%) tax. Of the $884,000 for fiscal year 2020, $532 ,000 fund ed a portion of the operational costs associated with Fire Station #4 and maintenance of street right-of-way. *FY14 is first period reported on an accrual basis. 39 Iowa City’s levy rate dropped approximately four-tenths of a percent (0.4%) in fiscal year 2021 to $15.773, and another six-tenths of a percent (0.6%) in fiscal year 2022 to $15.673. The rates of overlapping jurisdictions are not certified as of this publication. City pension contributions has grown six of the last nine years at a rapid pace, except fiscal year 2017 and fiscal year 2016 contributions that were a decrease of eight-tenths of a percent (.8%) and two and five-tenths of a percent (2.5%), respectively. *FY14 is first period reported on an accrual basis. 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. 40 City of Iowa City Organization Chart CITY COUNCIL CITY ATTORNEY City Attorney • City Attorney CITY MANAGER City Manager • City Manager • Communications Office • Human Resources • Human Rights • Economic Development • Climate Action & Outreach AIRPORT COMMISSION Airport • Airport Operations LIBRARY BOARD Library • Library Operations • Library Development Office CITY CLERK City Clerk • City Clerk Fire • Administration• Emergency Operations• Fire Prevention• Training Public Works • Administration• Engineering• Streets• Wastewater• Water• Equipment • Resource Management Transportation Services • Administration• Parking• Public Transportation Police • Administration• Support Services• Field Operations Finance • Administration• Accounting• Purchasing• Revenue• Risk Management• Information Technology Services Neighborhood & Development Services • Administration• Development Services• Neighborhood Services• Metropolitan Planning Organizationof Johnson County Parks & Recreation • Administration• Recreation• Park Maintenance• Cemetery• Government Buildings Senior Center • Senior Center Operations ELECTED APPOINTED Departments & Divisions COMMUNITY 41 City Clerk Department Contact information City Clerk: Kellie Fruehling Website: www.icgov.org Telephone: 319-356-5043 Address: 410 E. Washington Street 42 City Clerk Department Department Mission “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 authorization, outdoor service areas, cigarette licenses, beer/liquor licenses, cemetery deeds, and parade and public assembly permits 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 Community Police Review Board (CPRB). Department Staffing Kellie Fruehling City Clerk Ashley Platz Deputy City Clerk Chris Olney Administrative Secretary Wendy Mayer License Specialist “The City Clerk’s Office promotes transparency by ensuring access to public records” - Kellie Fruehling 43 Funds/Divisions General Fund: •City Clerk City Council City Clerk *City Clerk's Office *Citizen Police Review Board 44 City Clerk The City Clerk division oversees keeping of the official records and proceedings for the City. General Fund Activities: • City Clerk’s Office • Citizen Police Review Board Boards and Commissions: The City Clerk Office provides staff support to the Community Police Review Board (CPRB), which was formed based on a community initiative and 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 the community’s views on the policies, practices and procedures of the Iowa City Police Department. 45 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights The CPRB expenditures of $60,596 are all Services expenditures. Their expenditures grew by 20.2% in fiscal year 2023 due to the addition of $10,000 for retaining a social worker/medical professional with trauma awareness training for purposes of assisting a complainant throughout the complaint process. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 46 Goals, objectives, and performance measures Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City, Enhance Community Mobility for All Residents, Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Invest in Public Infrastructure, Facilities and Fiscal Reserves, Strengthen Community Engagement and Intergovernmental Relations, Demonstrate Leadership in Climate Action, Advance Social Justice, Racial Equity, and Human Rights Department Goal/Objective: Provide support to the City Council, City staff, and individuals to implement strategic plan. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Ordinances & Resolutions Received and Finalized (with attached documents e.g. Contracts) 377 346 304 456 371 Legal Publications Published 585 552 499 586 556 Notice to Bidders Posted 33 23 21 44 30 Council Meeting and Information Packets Distributed 121 107 115 144 122 0 100 200 300 400 500 600 700 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Ordinances & Resolutions Received and Finalized Legal Publications Published Council Meeting and Information Packets Distributed 47 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Invest in Public Infrastructure, Facilities and Fiscal Reserves 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 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Number of Licenses and Permits Processed 521 685 442 478 532 Board & Commission Applications Processed 78 111 136 148 118 Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal/Objective: Provide support to the City Council, City staff, and individuals to 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 and City policy. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Number of Committees/ Commissions Meetings Staffed (Diversity; Charter Review; Community Police Review Board; Senior Services) 13 15 15 14 14 Number of Images converted from microlfim - Council folders 66,163 N/A N/A N/A N/A Number of Images Electronically Archived (JC Recorder and Project Files) 6,030 10,974 6,432 1,740 6,294 Number of Board and Commission Meeting Packets Archived 171 155 173 190 172 48 City Attorney Department Contact information City Attorney: Eric Goers Website: www.icgov.org Telephone: 319-356-5030 Address: 410 E. Washington Street 49 City Attorney Department Department Mission “The City Attorney’s Office represents the City in 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. Department Staffing Eric Goers City Attorney Sue Dulek First Assistant City Attorney Liz Craig Assistant City Attorney Sara Greenwood Hektoen Assistant City Attorney Jennifer Schwickerath Assistant City Attorney Mary McChristy Legal Assistant Kathleen Thornton Administrative Secretary “The City Attorney’s Office strives to advance the strategic objectives of Council through thoughtful, rigorous, and timely legal advice and representation.” - Eric Goers 50 Funds/Divisions General Fund: •City Attorney City Council City Attorney *City Attorney's Office 51 City Attorney The City Attorney division oversees the legal affairs for the City. General Fund Activities: • City Attorney’s Office Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Supplies expenditures for the fiscal year 2023 budget increased by $1,588 or 14.43% primarily due to an increase in the purchase of reference materials and software licenses. Staffing Level Change Summary The City Attorney’s office has 5.50 full-time equivalents. There are no staffing level changes in the fiscal year 2023 budget. 52 Goals, objectives, and performance measures Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City, Enhance Community Mobility for All Residents, Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Invest in Public Infrastructure, Facilities and Fiscal Reserves, Strengthen Community Engagement and Intergovernmental Relations, Demonstrate Leadership in Climate Action, Advance Social Justice, Racial Equity, and Human Rights Department Goal/Objective: Provide professional legal advice and representation to the City Council, City Manager, Department Directors and Staff and City Assessor. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Ordinances & Resolutions Approved (with attached documents e.g. Contracts) 377 346 304 456 371 Public Meetings of City Council, Boards and Commissions Staffed by City Attorney’s Office 81 70 63 57 60 Cases in State and Federal Courts and Administrative Agencies 24 28 33 53 40 24 28 33 53 40 Cases in State and Federal Courts and Administrative Agencies CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate 53 Strategic Plan Goal: Foster Healthy Neighborhoods throughout the City, Invest in Public Infrastructure, Facilities and Fiscal Reserves Department Goal/Objective: Provide Professional Representation to City in enforcement of the City Code and rules of the Housing Authority. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Prosecution of Simple Misdemeanors 174 154 63 70 150 Municipal Infraction Cases 102 209 78 150 200 Property Acquisition Parcels Acq. N/A N/A 66 125 125 Housing Authority Hearings 26 30 27 30 30 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal/Objective: Professional handling of acquisition & purchases of homes in programs endorsed by City Council (e.q. UniverCity & flood buyout). Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Number of Closings 11 6 3 10 10 0 100 200 300 400 500 600 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Prosecution of Simple Misdemeanors Municipal Infraction Cases Property Acquisition Parcels Acq.Housing Authoritty Hearings 54 City Manager Department Contact information City Manager: Geoff Fruin Website: www.icgov.org Telephone: 319-356-5010 Address: 410 E. Washington Street 55 City Manager Department Department Mission 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 community members, 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 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 administration of the City’s personnel system. The City Manager prepares a proposed annual budget along with policy and program recommendations and submits it to the City Council for consideration and approval. “The City Manager’s Office is committed to ensuring our financial resources contribute to efficient, high-quality municipal services, reliable public infrastructure, and the meaningful pursuit of strategic goals set by our elected leaders.” - Geoff Fruin 56 Funds/Divisions General Fund: • City Manager • Communications Office • Human Rights • Human Resources • Economic Development • Climate Action and Outreach City Manager *City Manager Communications Office *Communications Office *Cable Administration *Cable Reserves Human Rights *Human Rights *Black Lives Matter Human Resources *Human Resources Economic Development *Economic Development Climate Action & Outreach *Climate Action & Outreach 57 Department Staffing The City Manager Department has 21.26 FTE across 6 divisions. Senior Management Deputy City Manager Human Resources Economic Development Redmond Jones Administrator Coordinator Karen Jennings Wendy Ford Equity Director Communications Coordinator Stefanie Bowers Shannon McMahon 3.00 9.26 3.00 2.00 1.00 3.00 City Manager Communications Office Human Resources Human Rights Economic Development Climate Action & Outreach City Manager Department FTE by Division 58 59 City Manager The City Manager’s Office 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 residents, as reflected in the direction provided by the City Council. Further, the City Manager provides Council with information needed to make informed policy decisions. General Fund Activities: • 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 administration of the City’s personnel system. The City Manager prepares a proposed annual budget along with policy and program recommendations and submits it to the City Council for consideration and approval. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Fiscal year 2023 Services expenditures decreased by $7,876 or 3.60% due to a decrease in Community Sponsored Event expenditures. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 60 Communications Office The Communications Office coordinates and assists with internal and external communications for 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 supervises Cable Television (City Channel 4) activities. General Fund Activities: • The Communications Office coordinates media, informational efforts and promotional campaigns, maintains the City’s public website and employee intranet, manages social media, and collaborates with Cable staff to create and share photography and video content for television, social media, and general City news. The team coordinates with City staff to advise on policies and procedures, publicizes city and community events, while also supporting customer service functions throughout the organization through an online customer service portal. The division also provides creative services and communications support throughout the organization, and staffs the front lobby information desk, which serves as the customer service hub of City Hall. • Cable TV Administration oversees Cable TV Office operations, provides a complaint resolution service for subscribers to the local cable company, and supports other local cable access television channels. Administration monitors changes in Federal and State laws and regulations and relevant legal decisions related to cable television. • Cable TV Reserves are used to purchase equipment and supplies, including computer hardware and software. Boards and Commissions: The Iowa City Telecommunications Commission completed research in the beginning of 2021 regarding the potential for a municipal broadband network and for funding opportunities to help make broadband in Iowa City more affordable and accessible. In April 2021, the Commission recommended, and the City Council approved the repeal of the cable television franchise ordinance and the dissolution of the Commission. The City’s franchise agreement with Mediacom expired in August 2018 and Mediacom has since operated pursuant to a state franchise. 61 Recent Accomplishments: • Changing how the City does business and communicates with the public during COVID • Administer the City Zoom account to make virtual meetings accessible to the public; provide staff support • Created Facebook Live video updates in multiple languages during pandemic onset • Reimagined annual events to provide virtual experiences • Implemented ADA accessible web forms to continue business online • Began coordinating the audio-video recording and distribution of City board, commission, and committee meetings • Began captioning all video programming archived on citychannel4.com and on the City Channel 4 YouTube channel • Continued production of the Community Connection program, focusing on current issues, upcoming events, and new City initiatives; featuring staff from City departments, representatives of local organizations, and other community leaders. 63 of these programs were produced from March 2020 through September 2021. • City Channel 4 staff won third place for its citychannel4.com website in a national competition within the category of Government Access Station Website Upcoming Challenges: • New website • New customer service reporting app – Tyler311 • Increased engagement with marginalized community • Increased engagement with student population • Creative solutions for video coverage of virtual and hybrid events • Increased Equity & Human Rights focus on initiatives – Equity toolkit • Continued conversion of forms to ADA compliant versions, will improve website accessibility • ADA compliance in design and website • Improve public safety and social services messaging • Further exploration of ways to utilize video content to appeal to and engage a diverse population 62 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Services expenditures in the Communications Office budget decreased by 57.6% in fiscal year 2023 primarily due $90,000 being budgeted in fiscal year 2022 for website redesign. Services expenditures in the Cable Administration budget increased by 50.9% in fiscal year 2023 primarily due to the addition of media management software/service. Capital Outlay expenditures in the Cable Reserves increased by $20,500 due to an increase in spending for the replacement of video recording equipment. Staffing Level Change Summary The Communications Creative Assistant position was upgraded from a .63 FTE part-time position to a 1.0 FTE full-time position to meet the growing demand for pictures and graphics for City materials and publications. 63 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Increase opportunities for public engagement and education. Department Objective: Utilize social media, website, video messaging and media outreach to provide access to a wide audience. Video Programming FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Programming promoting urban core activities and organizations 115 101 58 60 65 Programming promoting general City initiatives, projects, and public input 322 341 313 463 475 Note: Includes full-length and short programs, public service announcements, & program segments 0 5,000 10,000 15,000 20,000 25,000 30,000 Twitter (followers) Facebook (Likes) Instagram (followers) Media release activity E-subscriptions Social Media and Digital Outreach Growth FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate 64 Human Resources 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. General Fund Activities: The Human Resources activity 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 hourly • 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 600 permanent employees • Internal and external recruitment for permanent and hourly 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 Boards and Commissions: The Civil Service Commission approves all entrance and promotional examinations used by the City of Iowa City for civil service positions; holds appeal hearings involving the suspension, demotion, or discharge of employees holding civil service rights. Ascertains to the best of its ability the facts of the case to determine matters involving the rights of civil service employees and may affirm, modify, or reverse any case on its merits per Chapter 400 of the Code of Iowa. Recent Accomplishments: • Completed entry level Police Officer testing in compliance with Chapter 400 of the Iowa Code. • Secured Civil Service Commission approval for Police Officer recruitment and testing, implementing 1-year trial period using rolling application cycles. • Completed update and revision of City Personnel Policies. • Settled voluntary five-year collective bargaining agreement with AFSCME union. • Created Non-bargained employment and benefits manual containing policy guidance on issues prohibited under collective bargaining statute. • Navigated and advised on numerous personnel issues related to COVID-19. 65 Upcoming Challenges: • Fire Chief recruitment. • Police promotional testing for ranks of Sergeant, Lieutenant and Captain. • Fire promotional testing for ranks of Lieutenant, Captain, Battalion Chief and Deputy Chief. • Wage and insurance re-opener negotiations with Fire union for FY23 and FY24. • Implementation of Police Officer testing under approved rolling application cycle process. • Potential entry level Firefighter testing. 66 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Services expenditures increased by 32.4% in fiscal year 2023 budget primarily due to the addition of $100,000 for a compensation study. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 67 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Internal Hires 45 48 48 47 47 Number of External Hires 144 118 131 130 130 Positions posted but not filled 7 11 10 9 9 Performance Measures: (Averages) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY2023 Estimate Days to Fill Vacant Position 61.05 74.42 87.34 75 75 Advertising Expense per External Hire $68.06 $19.67 $23.28 $26.88 $30.48 Applicants per Hire 15.7 18.09 22.01 18 15 Note: Recruitment data does not include non-civilian Police and Fire Staff, Library employees, or Recreation program hourly staff. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate City Employee Turnover Rate 8.59% 8.73% 6.00% 8.00% 7.00% 8.59%8.73% 6.00% 8.00% 7.00% 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate City Employee Turnover Rate 68 Human Rights The Office of Equity & Human Rights enforces the antidiscrimination laws for the City, investigates complaints alleging discrimination here in Iowa City and serves as staff to the Human Rights Commission and the Ad Hoc Truth and Reconciliation Commission. General Fund Activities: • The Human Rights Office enforces the anti-discrimination laws for the City and receives, investigates and makes probable cause decisions on complaints alleging unlawful discrimination in the areas of education, credit, housing, employment, and public accommodation based upon the following characteristics: age, color, creed, disability, familial status, gender identity, marital status, national origin, presence or absence of dependents, public assistance source of income, race, religion, sex, and sexual orientation. The Office also provides trainings to the community on unlawful discrimination, Iowa’s civil rights history, and on advancing racial equity within municipal government. • The Black Lives Matter activity accounts for funds allocated by City Council in June 16, 2020 City Council passed Resolution 20-159, outlining 17 actions to be taken by the City to address the Black Lives Matter (BLM) movement and systemic racism. One of the action items included committing $1,000,000 to local efforts promoting racial equity and social justice including development of a new affordable housing plan and the creation of an Ad Hoc Truth & Reconciliation Commission to carry out restorative justice. Boards and Commissions: The Human Rights commission’s duties include: 1. Disseminating information to educate the public on illegal discrimination and civil rights, such as organizing and facilitating educational public forums that address one or more of the broad range of topics included within the rubric of human rights 2. Making recommendations to the City Council for such further legislation concerning discrimination as it may deem necessary and desirable 3. Cooperating within the limits of any appropriations made for its operation with other agencies or organizations both public and private whose purposes are not inconsistent with those of Title 2 of the City Code (Human Rights Ordinance) 4. Planning programs and activities designed to eliminate racial, religious, cultural and other intergroup tensions including but not limited to sex, color, creed, disability, gender identity, sexual orientation, marital status, age and national origin. Recent Accomplishments: • MEI perfect score for 8th consecutive year. • Complimentary Community Training Sessions offered to area businesses, organizations, and community members. • Sponsorship of the Expungement and Employment Barrier Seminar. • Success of “It’s a Matter of Pride” yard signs. 69 Upcoming Challenges: • Removal of Housing Choice Vouchers as a protected characteristic under fair housing law. • Community engagement in working towards an inclusive community. 70 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights The fiscal year 2022 Services expenditures for the Black Lives Matter activity had a one-time appropriation of $1 million. The Human Rights activity Services expenditures increased by 14.7% primarily due to a $25,000 increase in the appropriation for racial equity grants to $100,000. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 71 Goals, objectives, and performance measures Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: To address unlawful discrimination through education, outreach, and enforcement. Department Objective: Investigate and resolve complaints alleging unlawful discrimination in a timely manner.(Complaints filed in one fiscal year may be closed in the next fiscal year which may create a distorted difference in numbers between those opened and closed.) Number of complaints resolved within a year from the date filed. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Complaints Filed 46 38 28 40 42 Resolved Complaints 41 31 33 34 36 Percentage of Complaints Resolved 89.13% 81.57% 117.86% 85.00% 86.00% Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: To address unlawful discrimination through education, outreach, and enforcement. Department Objective: Provide targeted information on unlawful discrimination, and the functions of the department to organizations, businesses, and other entities for outreach. Performance Measure: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Outreach Efforts 88 104 99 104 108 0.00% 20.00% 40.00% 60.00% 80.00% 100.00% 120.00% 140.00% FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Percentage of Complaints Resolved 72 Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: To foster inclusiveness and assist in making the City more inclusive for all. Department Objective: Survey the racial diversity of persons serving on City Boards and Commissions. Survey the racial demographics of individuals serving on City boards/commission on an annual basis. Performance Measure: FY 2019* FY 2020 FY 2021 ** FY 2022 Projected FY 2023 Estimate Number of persons of color serving on boards/commissions 5 13 16 19 22 Percentage of total board/commission positions that are persons of color 4.0% 10.4% 12.8% 15.2% 17.6% *This is self-reported by the board/commission members. Some opt not to provide a response to the question on their application. **Only permanent boards and commissions members were counted. 5 13 16 19 22 FY 2019*FY 2020 FY 2021 **FY 2022 Projected FY 2023 Estimate Number of persons of color serving on boards/commissions 73 74 Economic Development The Economic Development Division researches, compiles, and analyzes 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 Iowa City Area Business Partnership (formerly 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. General Fund Activities: • The Economic Development division is the municipal office to contact for business assistance in City of Iowa City. A division of the City Manager’s Office, they provide access to information and to individuals throughout the City organization and assist in pursuing new and expanding business endeavors. Recent Accomplishments: • Tailwind TIF project on 100 block of E. College St. approved by Council (photos below) • Implemented Highway Commercial Tax Abatement Area • Eight (8) Industrial Area Energy Efficiency Grants totaling $798,000 approved by Council • Conducted second annual Climate Action Awards in categories of Buildings, Adaptation, Waste Management, Transportation and Sustainable Lifestyle • Supported MCDIowa’s INcubate BIPOC-owned business accelerator Upcoming Challenges: • Promote Energy Efficiency grant program in Downtown/Riverfront Crossings/Northside Marketplace • Improve Minority- and BIPOC-owned business support • Find ways to help mitigate impact of Covid-19 on economic and business landscape 75 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights The Services expenditures decreased by 22.1% in fiscal year 2023 due to approximately $250,000 in Economic Development Assistance in fiscal year 2022 for the Englert Theatre. Services expenditure account for 83.4% of the fiscal year 2023 Economic Development expenditure budget of $1,031,765. Community Development Assistance includes funding for the following appropriations: $253,092 Convention and Visitors Bureau hotel/motel tax pass through 60,000 City of Literature 50,000 Englert Theater 10,000 Entrefest 25,000 Entrepreneurial Development Center, Inc. 25,000 Film Scene 25,000 Kirkwood ESL program 20,000 Mission Creek Festival 7,000 Refocus Film Festival 20,000 Riverside Theatre Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 76 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Build tax base in effort to continue to reduce the City's property tax levy Department Objective: Work with public and private sectors to facilitate economic development opportunities Performance Measures: New Value created in TIF districts Jan 2018 Jan 2019 Jan 2020 Jan 2021 Projected Jan 2022 Estimate Current Value (in millions) $ 979.67 $ 1,160.37 $ 1,224.10 $ 1,375.97 $ 1,428.40 Base Value (in millions) $ 401.12 $ 401.12 $ 401.12 $ 401.12 $ 401.12 percent increase 144.2% 189.3% 205.2% 243.0% 256.1% Total - All Urban Renewal Areas FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate New 1 0 1 0 0 Amended 2 0 4 0 2 Total Urban Renewal Areas 14 14 14 14 14 Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City Department Goal: Build stronger relations with business owners throughout the community Develop programs aimed to enhance small business development and retention with a focus on diverse communities identify ways to market and grow the local foods economy. Department Objective: Build Employment Opportunities Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Unemployment Rate 2.0% 2.1% 4.7% 4% 3% $- $200.00 $400.00 $600.00 $800.00 $1,000.00 $1,200.00 $1,400.00 $1,600.00 Jan 2018 Jan 2019 Jan 2020 Jan 2021 Projected Jan 2022 Estimate Current Value (in millions) -Base Value (in millions) 77 Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate # Projects assisted that grow the Local Foods economy 4 3 2 2 2 Support ICAD in efforts to do targeted industry development $167,392 $173,392 $173,392 $173,392 $173,392 Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Collaborate with community partners on sustainability efforts Department Objective: Work with private sectors to include environmental sustainability measures in City-assisted projects Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Development Projects with sustainability features 0 0 9 2 2 Provide financial incentives to encourage infill and redevelopment 3 0 1 1 1 Strategic Plan Goal: Enhance Community Mobility for All Residents Department Goal: Support historic preservation efforts. Department Objective: Work with public and private sectors to promote historic preservation where appropriate Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Assist Historic Preservation projects including existing building financial assistance 3 1 1 1 1 Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: Ensure access to information and resources with a focus toward small business entrepreneurs of color Department Objective: Develop and partner to present programming and provide microloan funding Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022* Estimate Develop programs to enhance small business 0 0 0 3 2 Financial assistances directed to Black, Indigenous, and People of Color (BIPOC) businesses and organizations N/A N/A N/A N/A 4 *New measure for CY2022 78 Climate Action and Outreach The Climate Action & Outreach Division is responsible for implementation of climate action initiatives as well as tracking and publicly reporting carbon emission reduction and energy usage data. General Fund Activities: • The Climate Action & Outreach staff provides technical support to City departments and public for environmental and climate action programs. They serve as liaison to the Climate Action Commission. Boards and Commissions: The Climate Action Commission is charged with assisting the City in implementation of the Climate Action and Adaptation Plan, Accelerating Iowa City’s Climate Actions Report, and meeting carbon emissions reduction goals. The Commission, guided by principles of equity, considers equity impacts of proposed climate initiatives and recommends changes to current and future climate action plans. The group is also responsible for advising the City Council on climate issues, researching, analyzing, and promoting climate actions, and educating and engaging the public on climate action and the City’s climate and sustainability goals. 79 Recent Accomplishments: • Held second-annual, weeklong ClimateFest, focusing each day on various themes within the Climate Action & Adaptation Plan • Launched second round of Root for Trees residential tree planting program • Initiated residential energy efficiency rebate program • Climate action duplex rehab project in coordination with the City’s South District Homeownership program • Held first annual Neighborhood Energy Blitz event, supplying homeowners with energy efficiency education and resources such as LED light bulbs and furnace whistles • Continued providing financial incentives for businesses and non-profits to pursue adaptation, electrification and energy efficiency improvements, including through Community Climate Action Grants and TIF Commercial/Industrial Matching Grant Program Upcoming Challenges: • Continued implementation of initiatives within Accelerating Iowa City’s Climate Actions report and achieving City’s emission reduction goals of net zero by 2050 • Implementation of strategies upon Marketing Study completion • Further developing Climate Ambassador program to incorporate “Climate Leader” projects • Implementation of regional EV Readiness Study recommendations • Augmenting diversity, equity, and inclusion throughout climate action initiatives • Identifying energy efficiency needs through several upcoming municipal facility capital projects 80 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Service expenditures increased by $12,499 or 30.6% in fiscal year 2023 primarily due to moving the Americorps expenditures into this activity from Parks Administration. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 81 Goals, objectives, and performance measures Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Reduce community-wide greenhouse gas emissions. Department Objective: Monitor community-wide greenhouse gas emissions, which includes emissions used from energy in the following sectors: residential, commercial, industrial, transportation and waste. Performance Measures: Greenhouse gas emissions CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Total tonnes CO2e 1,020,073 916,741 705,303 756,091 805,000 Estimated population* 76,290 75,130 73,998 74,828 79,000 Tonnes CO2e per capita 13.4 12.2 9.4 9.7 10.2 * Annual population estimates from the American Community Survey Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Increase awareness of sustainability within the community. Department Objective: External outreach within the community focusing on sustainability. Performance Measures: External Communications FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Subscribers of Sustainable News e-Subscriptions 1,501 1,830 1,977 2,100 2,250 Number of Public Outreach Events 23 15 17 20 25 23 15 17 20 25 0 5 10 15 20 25 30 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Public Outreach Events 82 Finance Department Contact information Finance Director: Dennis Bockenstedt Website: www.icgov.org Telephone: 319-356-5050 Address: 410 E. Washington Street 83 Finance Department Department Mission 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 utilizing effective and efficient financial planning, reporting, and central support systems. Department Description The Finance Department encompasses all facets of financial management and reporting for the City including budgeting, accounting, debt, insurance, technology, purchasing, banking, and more. “Maintaining a strong and sustainable financial position is paramount to achieving all of the City’s strategic goals." - Dennis Bockenstedt 84 Funds/Divisions General Fund: • Finance Administration • Accounting • Purchasing/Central Services • Revenue Internal Service Funds: • Risk Management • Information Technology Services • Purchasing/Central Services Special Revenue Funds: • Administration Finance Administration *Finance Administration *Tort Liability *Non-Operational Administration *Disaster Assistance *Emergency Fund *Employee Benefits Accounting *Accounting Purchasing *Purchasing *Central Services Revenue *Revenue Risk Management *Risk Management Information Technology Services *Information Technology Services *ITS Equipment Replacement 85 Department Staffing The Finance Department has 36.08 FTE across 5 divisions and 12 activities. Senior Management Asst. Finance Director Revenue & Risk Manager ITS Coordinator Nicole Knudtson-Davies Melissa Miller-Deshler Michael Harapat Finance Adminstration, 4.00 Risk Management, 2.80 Accounting, 6.45 Purchasing, 4.45 Revenue, 7.88 Information Technology Services, 10.50 Finance Department FTE by Division 86 87 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. General Fund Activities: • Finance Administration monitors financial trends and provides analysis of budget to actual data and three-year financial projections. Staff provides 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, thr ee-year financial plan, and five year capital improvement program and subsequent amendments thereof. • 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, casualty and workers compensation premium costs. • Non-Operational Administration - The Non-Operational Administration cost center facilities financial transactions which are non-operational in nature. o 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. o Utility Franchise Tax: A one percent (1%) utility franchise tax is levied by the City on gas and electric bills. These funds are used for a variety of purposes as determined by the City Council. o 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. o Contingency: The General Fund budgets a contingency of 1% of expenditures. • Disaster Assistance accounts for Federal Emergency Management Agency (FEMA) reimbursements for repairs to public facilities damaged in floods and natural disasters. Revenue includes State of Iowa matching funds. In addition to public facility repairs, reimbursements are also provided for some flood recovery services. • Emergency Fund was created in fiscal year 2014 to hold excess fund reserves 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, 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. 88 Employee Benefits Fund Activities: • General Government Employee Benefits accounts for the risk and employee benefits spending of the Employee Benefits Levy for non-public safety personnel • Public Safety Employee Benefits accounts for the risk and employee benefits spending of the Employee Benefits Levy for public safety personnel Recent Accomplishments: • Implemented 3D flipping book software for Budget Book presentation • Bid insurance broker service contract • Redesigned budget book to be more department focused • Meeting the financial challenges during COVID-19 Upcoming Challenges: • Phase out of State property tax backfill • Major upgrade planned in Munis financial software • Funding of replacement of major City facilities • Tracking and management of ARPA funds • Closing out FEMA COVID-19 and derecho disasters 89 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights In fiscal year 2023, a General Fund Contingency is budgeted at $643,000. Also, Services expenditures in the Tort Liability activity are budget to increase by $177,757 or 19.42% primarily due to a substantial increase in property and liability insurance premiums. In the Employee Benefits Fund, Services expenditures are estimated to decrease by $35,070 or 2.6% primarily due to an estimated decrease in public safety medical claims due to the switch to Iowa Municipal Workers Comp Association for police workers compensation coverage. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 90 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Maintain the City’s Overall Sustainable Financial Health. Department Objective: Maintain the City’s Aaa Bond Rating. Performance Measure: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Moody’s Aaa Bond Rating (maintained) Yes Yes Yes Yes Yes Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Accurate and Timely Financial Reporting. Department Objective: Earn the GFOA Distinguished Budget Presentation Award. Performance Measure: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Budget Award Yes Yes Yes Yes Yes Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: The City of Iowa City’s investment objectives are safety, liquidity and yield. The primary objective of the City of Iowa City’s investment activities is the preservation of capital and the protection of investment principal. Department Objective: In investing public funds, the City’s cash management portfolio is designed with the objective of regularly exceeding the average return on the six month U.S. Treasury Bill. The Treasury Bill is considered a benchmark for riskless investment transactions and therefore comprises a minimum standard for the portfolio’s rate of return. Performance Measures: Quarterly Return on Investment FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate First Quarter 1.86% 2.21% 0.91% 0.30% 0.40% Second Quarter 2.19% 2.03% 0.59% 0.30% 0.40% Third Quarter 2.38% 1.90% 0.46% 0.35% 0.45% Fourth Quarter 2.35% 1.34% 0.39% 0.35% 0.50% 91 Rolling Average Return on the Six Month U.S. Treasury Bill (prior 365 days) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate First Quarter 1.87% 2.32% 0.74% 0.05% 0.15% Second Quarter 2.15% 2.11% 0.62% 0.08% 0.15% Third Quarter 2.33% 1.76% 0.12% 0.10% 0.20% Fourth Quarter 2.39% 1.21% 0.08% 0.10% 0.25% Amount Quarterly Return is higher (lower) than U.S. Treasury Bill FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate First Quarter -0.01% -0.12% 0.16% 0.25% 0.25% Second Quarter 0.05% -0.08% -0.03% 0.22% 0.25% Third Quarter 0.05% 0.13% 0.35% 0.25% 0.25% Fourth Quarter -0.04% 0.12% 0.31% 0.25% 0.25% -0.20% -0.10% 0.00% 0.10% 0.20% 0.30% 0.40% FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Amount Quaterly Return is higher (lower) than U.S Treasury Bill First Quarter Second Quarter Third Quarter Fourth Quarter 92 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. General Fund Activities: • The Accounting Division processes payments for goods and services and pays all vendors timely and accurately, taking advantage of any discounts offered, and processes and distributes payroll for all City employees accurately and timely. Accounting files quarterly and annual payroll tax returns, receives unmodified opinions on the City’s annual audited financial statements and compliance with requirements described in Title 2 of the U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and prepares an Annual 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 Annual Report for fiscal year 2020 earned the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 36th consecutive year. The Certificate is the highest form of recognition for excellence in state and local financial reporting Upcoming Challenges: • Implementation of the new Governmental Accounting Standards Board (GASB) Statement No. 87, Leases 93 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Personnel expenditures make up 85% of total expenditures for Accounting in fiscal year 2023. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2023 budget. 94 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Accurate and timely financial reporting. Department Objective: Earn the GFOA Certificate of Achievement for Excellence in Financial Reporting, receive an Unqualified/Unmodified opinion on Financial Statements from External Auditors and not have any significant deficiencies or material weaknesses in internal control Performance Measures: FY 2020 FY 20202 FY 2021 Target FY 2022 Projected FY 2023 Estimate Annual Report Certificate Yes Yes Yes Yes Yes Audited Financial Statements FY 2019 FY 2020 FY 2021 Target FY 2022 Projected FY 2023 Estimate Auditor's Opinion on Financial Statements Unmodified Unmodified Unmodified Unmodified Unmodified Internal Control Deficiencies FY 2019 FY 2020 FY 2021 Target FY 2022 Projected FY 2023 Estimate Significant Deficiencies 0 0 0 0 0 Material Weaknesses 0 0 0 0 0 Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Improve customer service through expanded receipt/delivery options Department Objective: Increase the number of transactions conducted electronically Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate W-2s Delivered Electronically 744 897 748 900 920 Electronic Payments to Employees 20,511 20,470 17,764 21,000 21,500 Electronic Payments to Vendors 5,395 5,560 6,949 8,400 9,400 95 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. This division also operates the Central Services Internal Service Fund that manages the City’s mail and copier operations and other central functions. General Fund Activities: 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. Central Services Fund Activities: Central Services provides 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. In addition, Central Services is responsible for 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. Recent Accomplishments: • Developed and issued over 100 Solicitations including Request for Bids, Request for Proposals and Request for Quotes. • Started implementing online purchasing and bidding software. • Processed over 100,000 pieces of outgoing City Mail. • Replaced 2 copy machines. Upcoming Challenges: • Increase participation of minority and women business enterprises in the City’s purchasing process. • Fully implement online purchasing and bidding software. • Review, editing and creation of policies, procedures and templates. 96 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights In fiscal year 2023, Central Services has budgeted $45,500 for the replacement of copy machines. Approximately 90% of the Purchasing activity budget is for Personnel wages and benefits. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 97 Goals, objectives, and performance measures Purchasing Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Request for Proposals 21 25 26 27 29 Request for Bids, Request for Quotes, & Cooperatives 84 118 79 120 125 Other (Purchase Agreements, Sole Source Purchases, Contract Renewals, Change Orders, Emergency Purchases, & Assisted Purchases) 92 166 216 175 150 Dollar Value of Procurements* (in millions) $10.8 $11.9 $13.4 $13.7 $14.0 *amount does not include all City-Wide Contract Procurements 98 Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights 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: Request for Bids, Request for Proposals, and Request for Quotes received from Minority and Women Business Enterprises FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of bids received by MBE/WBE vendors 5 5 10 15 20 Number of bids awarded to MBE/WBE vendors 2 2 4 6 8 Percentage of bids from MBE/WBE vendors that were successful 40% 40% 40% 40% 40% Central Services Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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: To achieve efficiency and cost savings by utilizing resources, technology, sharing of resources, or other methods in order to provide cost effective services to the residents of Iowa City. Performance Measures: Cost Savings for Standard Letters Processed FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Quantity of Standard Letters 132,093 96,316 93,457 90,000 88,000 Cost Savings Using City Mail Machine/Pitney Bowes vs. Standard Mail $5,142 $5,784 $8,411 $8,100 $7,920 99 Strategic Plan Goal: Demonstrate Leadership in Climate Action 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: Migration from Paper Copies to Electronic Documents FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Paper Copies 1,409,616 1,179,498 1,065,932 965,000 915,000 Pounds of CO2 Used 12,968 10,851 9,807 8,878 8,418 Performance Measures: Surplus Equipment Sold FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Bids Received 2,579 1,163 2,233 2,500 2,500 Dollar Value of Surplus Sold $347,905 $193,223 $444,146 $300,000 $300,000 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Paper Copies Pounds of CO2 Used 100 Revenue The Revenue Division is responsible for the customer service, billing, and collection procedures for 26,754 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. General Fund Activities: • The Revenue division is responsible for the customer service, billing, and collection procedures City utility customer accounts and landfill customer accounts. The division also records and reconciles all City receipts and banking activity. Recent Accomplishments: • Increased percentage of customers on E-billing • Configured Tyler Notify • Implemented COVID-19 protocols Upcoming Challenges: • Resume utility collection procedures • Implement Tyler Notify and other changes to the utility collection process. • Upgrade to Munis 2019 101 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Services expenditures increased by $21,388 or 4.95% in the fiscal year 2023 budget primarily due an increase in financial services charges. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 102 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Improve customer service through expanded payment/service request options. Department Objective: Increase the number of transactions conducted online and by Intelligent Voice Recognition system Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Active Accounts 26,414 26,726 26,978 27,247 27,519 Total Calls 23,364 20,272 21,829 23,329 24,829 Average Speed to Answer 13 seconds 12 seconds 12 seconds 12 seconds 12 seconds Web Start/Stop Service FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Customer Transactions 5,249 5,919 6,304 6,682 7,083 % Change 14.26% 12.76% 6.50% 6.00% 6.00% FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate % Utility Customers on Surepay* * 30.00% 32.00% 34.00% 36.00% % Utility Customers on Ebilling* * 35.00% 39.00% 41.00% 43.00% *New performance measure FY2020 Payment Method FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Total Receipt Transactions 347,399 350,805 342,235 348,000 351,000 Web Transactions 110,891 116,914 127,363 121,800 122,850 IVR Transactions 4,889 5,596 7,384 8,700 8,775 % Web Transactions of Total Transactions 31.92% 33.33% 37.22% 35.00% 35.00% Change in Web Transactions (%) 3.08% 5.43% 8.94% -4.37% 0.86% % IVR Transcations of Total Transactions 1.41% 1.60% 2.16% 2.50% 2.50% Change in IVR Transactions (%) 4.44% 14.46% 31.95% 17.82% 0.86% 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 40.00% 45.00% 50.00% FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate % Utility Customers on Surepay* * *% Utility Customers on Ebilling* * * 103 Risk Management 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 Risk Management Fund Activities: • 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. 104 Recent Accomplishments: • Implemented Facility Safety Inspections • Created the Safety Management Handbook • Maintained Safety Certifications for existing divisions Upcoming Challenges: • Issue a RFQ for the Loss Reserve Actuarial Analysis • Implement IMWCA workers’ compensation program • Implement a Return to Work Program for workers’ compensation injuries 105 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Services expenditures are budgeted to decrease by $476,646 or 32.7% due to an expected decrease in workers comp claim payments in fiscal year 2023 due to the switch to the fully insured workers comp carrier, Iowa Municipal Workers Comp Association. In addition, water main break estimated claims expenditures were reduced by nearly $200,000. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 106 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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 Measure: FY 2019 FY 2020 FY 2021* FY 2022 Projected FY 2023 Estimate Hours of safety training provided to employees 600 694 63 600 600 *In person training suspended due to COVID19 Performance Measure: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Injury Rate (percentage of workers injured in a given year) 3.39% 6.43% 5.34% 6.00% 6.00% Performance Measure: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Lost Day Rate (percentage of workers who missed work days due to work related injury) 1.36% 2.80% 1.98% 2.00% 2.00% 600 694 63 600 600 0 100 200 300 400 500 600 700 800 FY 2019 FY 2020 FY 2021*FY 2022 Projected FY 2023 Estimate Hours Of Safety Training Provided To Employees 107 Information Technology Services The Information Technology Service (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 • Manages the City video camera system • Supports and enhances e-government services wherever possible • Manages the City’s fiber optic network • Monitors technology changes for potential cost savings • Perform tasks and design Information Technology Systems that reduce our carbon footprint Information Technology Services Fund Activities: • ITS Operations includes 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. • ITS Equipment Replacement Reserve is an account for funding capital assets valued at $5,000 or more. The funds collected in this account are dedicated to the replacement of the designated item. 108 Recent Accomplishments: • Enhanced security services • GIS maps and apps for park locations, amenities, reservations • GIS maps and apps for transit stop location, routes, and publications • Streamlined farmers market token handling to improve records keeping and eliminate paper waste Upcoming Challenges: • Data management and archiving • Egov Upgrade • Move email services to the cloud • Munis Upgrade Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Personnel expenditures increased by 9.30% in the fiscal year 2023 budget due to the staffing changes that are being implemented. Capital Outlay expenditures decreased by $226,699 in the fiscal year 2023 budget due to the purchase of new data storage servers and equipment in fiscal year 2022. Staffing Level Change Summary In the fiscal year 2023 budget, a new Security Analyst position was added to help monitor and update system to combat cybercrime. Also being changed, the Operations Clerk position’s FTE is being reduced from .80 to .50 as some of those duties are being automated. 109 Goals, objectives, and performance measures Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Reduce datacenter electric consumption to be sustainable via Virtualization. Department Objective: Control growth of Datacenter Electricity Consumption year over year, and be energy conscious in decisions. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Total number of Kilowatt hours of electricity consumed 72,978 75,877 76,261 75,498 74,743 Change (year/year) -2.7% 4.0% 0.5% -1.0% -1.0% Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City 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 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Uptime Percentage 99.96% 99.98% 99.96% 99.95% 99.95% -3.0% -2.0% -1.0% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 71,000 72,000 73,000 74,000 75,000 76,000 77,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Kilowatt Hours Consumed Total number of Kilowatt hours of electricity consumed Change (year/year) 110 Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Collaborate on projects to allow for cost savings and greater utilization of resources. Department Objective: Work with University of Iowa, Iowa City Community School, and private vendors to collaborate on fiber projects. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of projects the city has collaborated with an outside entity. 12 15 5 8 10 Number of Iowa City school facilities connected to City backbone fiber cable 20 20 20 20 20 Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Collaborate on projects to allow for cost savings by reducing paper usage and printer numbers. Department Objective: Partner with Purchasing, Accounting and Finance Administration to collaborate on paperless projects. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of printers owned by the City. * 140 142 140 130 Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Reduce workstation electric consumption to be sustainable via Virtualization. Department Objective: Replace desktop workstation with lower power consuming thin clients. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Total number of thin clients * 42 145 250 350 Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Create efficient processes for enhance existing processes. Department Objective: Enhance or replace existing processes. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Laserfiche Forms and Workflow processes built. * 8 57 62 67 111 Police Department Contact information Police Chief: Dustin Liston Website: www.icgov.org Telephone: 319-356-5275 Address: 410 E. Washington Street 112 Police Department Department Mission “To work in partnership with the community, enhance trust, protect with courage and compassion, and empower victims of crime through excellence in service.” Department Description The Police Department maintains 110.76 Full-time Equivalents which is made up of 84 sworn officers and 26.76 non-sworn personnel which is allocated across the Department’s three divisions and 10 activities. The Police Department’s comprehensive annual report can be viewed online by visiting www.icgov.org/police and clicking on the Resources and Documents tab. “This budget prioritizes the initiatives outlined in the Preliminary Plan to Restructure the Police Department.” -Chief Liston 113 Funds/Divisions General Fund: • Administration • Support Services • Field Operations Police Administration *Police Administration Police Support Services *Support Administration *Station Masters *Crime Prevention *Crossing Guards *Records & Identification *Animal Services Police Field Operations *Patrol *Criminal Investigation *Other Field Services 114 Department Staffing The Police Department has 110.76 FTE across 3 divisions and 10 activities. Senior Management Police Captain Police Captain Support Services Field Operations Scott Gaarde Denise Brotherton 2.00 2.00 7.26 9.00 5.00 7.50 59.00 16.00 3.00 Police Staffing FTE by Activity Police Administration Support Administration Animal Services Records Station Masters Crime Prevention Patrol Investigations Other Field Ops 84.00 26.76 Sworn Civilian 115 Police Admin $ 779,632 Station Masters $ 425,082 Crime Prevention $ 708,777 Crossing Guards $ 76,940 Records & Identification $ 771,302 Police Support Admin $ 862,048 Animal Services $ 975,156 Patrol $ 9,827,249 Criminal Investigation $ 1,463,850 Other Field Operations $ 501,350 5% 3%4% 0% 5% 5% 6% 60% 9% 3% Police Department Budget FY23 Expenditures -$16,391,387 Police Admin Station Masters Crime Prevention Crossing Guards Records & Identification Police Support Admin Animal Services Patrol Criminal Investigation Other Field Operations $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Historical Police Department Expenditures by Division Police Administration Support Services Field Operations 86% 9% 2%3% Police Department FY23 Expenditures by Type Personnel Services Supplies Capital Outlay 116 Police Administration The Police Administration oversees the Department’s two operating divisions, Support Services and Field Operations. General Fund Activities: • Police Administration manages the police department including staffing, facilities, policies, etc. Recent Accomplishments: • Filled the vacant Police Chief position • Achieved CALEA Accreditation for 7th time • Implemented Lexipol policy manual re-write • Initiated continuous application process for new applicants • Expedited hiring process for certified officers to fill immediate openings Upcoming Challenges: • Recruiting a diverse applicant pool to fill current vacancies • Continuing implementation of the City Manager’s Preliminary Plan to Restructure the department 117 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Supplies expenditures decreased by 35.16% or $16,698 in the fiscal year 2023 primarily due to the purchase of evidence industrial shelving and office furniture replacement in fiscal year 2022. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. Personnel 46% Services 50% Supplies 4% Police Administration FY23 Expenditures -$779,632 118 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations, Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Maintain compliance of CALEA accreditation Yes Yes Yes Yes Yes Universal Crime Reporting (UCR 1) Violent Crimes (includes murder, non- negligent manslaughter, forcible rape, robbery, and aggravated assault) CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Iowa City 176 167 139 225 236 Average of Comparable Cities in Iowa* 240 282 490 514 540 Universal Crime Reporting (UCR 1) Property Crimes (includes burglary, larceny- theft, and motor vehicle theft) CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Iowa City 1,518 1,252 1,354 1,462 1,345 Average of Comparable Cities in Iowa* 2,295 2,130 3,380 3,042 2,798 *Comparable Cities were Ames, Council Bluffs, Dubuque, Sioux City, and Waterloo 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Violent Crimes Iowa City Violent Crimes Comparable Cities Property Crimes Iowa City Property Crimes Comparable Cities 119 Police Support Services The Support Services Division supports or provides services to Field Operations. The division is commanded by a Captain and is organized into the following activities: General Fund Activities: • Support Administration is responsible for the management and oversight of the Support Services division. • 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. • 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. • Station Masters are responsible for staffing the Police Department’s front desk on a 24 hour basis. They answer incoming phone calls from the public, release impounded vehicles, enter and confirm arrest warrants and assist walk in traffic. • Community Outreach works to establish and maintain relationships in the community which foster positive communication and interactions between the police department and the public. The unit consists of Community Relations Officer, Neighborhood Response Officer, Downtown Liaison Officer and Community Outreach Assistant. • School Crossing Guards staff assigned locations where children cross busy roadways on their way to and from school. Recent Accomplishments: • Created a full-time civilian Support Services Supervisor to improve efficiency and oversight in Station Master, Records, and Crossing Guards • Established a full-time crime analyst • A new outdoor canine recreational area was completed at the Animal Services Center • New shelving for additional evidentiary item storage • External vest carriers for the officers per the most recent PLRO contract • Integration of new AEDs to the patrol units and planned repurposing of the older units for further usage Upcoming Challenges: • The current uniform contract is set to expire in December 2021 and the new contract is currently accepting bids. In the past, a transition from one uniform company contract to another has been problematic and expectations are being put in place to attempt to mitigate any future concerns • Installation of the new outdoor recreation area for felines, otherwise known as a “Catio” area at the Animal Services Center 120 • Maintenance issues with the Animal Services Center (floor polishing, duct work cleaning, HVAC software update) 121 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Services expenditures within Crime Prevention increased by 83.9% in fiscal year 2023 primarily due to increased budgeted amounts for non-profit partnerships. Services expenditures for Animal Services decreased by 9.9% in the fiscal year 2023 budget due to larger heating and cooling expenditures budgeted in fiscal year 2022. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 11% 19% 2%20% 23% 25% Support Services FY23 Expenditures by Activity Station Masters Crime Prevention Crossing Guards Records & Identification Police Support Administration Animal Services 85% 12% 3%0% Support Services FY23 Expenditures -$3,819,305 Personnel Services Supplies Capital Outlay 122 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations, Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Advance Social Justice, Racial Equity, and Human Rights Department Goal: Enhance community relations and promote minority recruitment. The Department hopes the minority community will also gain a better understanding of a police officer’s job. Department Objective: Develop programs designed to promote interaction between community members and officers. A better understanding of the job will also enhance recruitment of minority citizens. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Community Outreach Events 916 394 135 300 435 Community Presentations 142 149 58 100 112 Public Education Efforts on Rights 5 1 0 2 2 Community Partnerships Events 180 119 47 100 110 Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations, Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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. Outsourcing licensing will be evaluated, as other jurisdictions have found that privatization has increased community participation. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Pets Micro-chipped 1,345 1,150 900 600 500 Licensed Pets 3,881 4,112 3,804 4,294 3,932 0 200 400 600 800 1,000 Community Outreach Events Community Presentations Public Education Efforts on Rights Community Partnerships Events CY 2022 Estimate CY 2021 Projected CY 2020 CY 2019 CY 2018 123 Police Field Operations The Police Field Operations Division is organized into two sections: Patrol and Investigations. The division is commanded by a Captain. General Fund Activities: • 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 into 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 two canine units, bicycle officers, Community Service Officers (CSOs), a Special Response Team (SRT), a Crisis Negotiation Team (CNT) and provides Crime Scene Technicians (CST) for the processing of crime scenes and Technical Accident Investigators (TI) to investigate vehicle crashes. • 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 two Sergeants. The Investigations section has investigators assigned to the Johnson County Drug Task Force, Domestic Abuse, and a Street Crimes Unit, in addition to general crime investigators. • Other Field Services: Criminal forfeiture is an action brought as a part of the criminal prosecution of a defendant 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 809 in addition to federal guidelines. Recent Accomplishments: • Implemented an EDMR program for officers to receive access to trauma specific therapy. • Joined into a Chapter 28E agreement with Johnson County and University of Iowa for a joint forensic analysis team. • Embedded a social worker from CommUnity Crisis Services in the police department to improve response to individuals in crisis. • Hired a full-time Victim Services Coordinator to better serve crime victims. • Partnered with Shelter House to support a Street Outreach position to serve the homeless population in the community. 124 Upcoming Challenges: • Maintain response time and services as vacated patrol positions are being filled. • Re-establish specialty positions, Street Crimes, Investigations, Crime Prevention, Downtown and Neighborhood liaisons as staffing is replaced. • Increase positive engagement with immigrant and refugee communities. • Continue focus on decreasing disproportionality in police contacts. • Increase utilization of the Guidelink Access Center and Mobile Crisis Outreach as an alternative to arrest or hospitalization and link those in need to services. 125 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights The Patrol fiscal year 2023 budget includes Capital Outlay expenditures of $359,000 for the replacement of marked patrol and unmarked vehicles. To achieve objectives set forth in the City’s Climate Action Plan, hybrid/electric vehicles will be purchased when applicable. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 83% 13% 4% Field Operations FY23 Expenditures by Activity Patrol Criminal Investigations Other Field Operations 88% 6%2%4% Field Operations FY23 Expenditures - $11,792,449 Personnel Services Supplies Capital Outlay 126 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate OWI Arrests 602 591 353 500 511 Traffic Stops 12,572 14,482 6,688 10,000 11,000 Traffic Accidents and Average Damage CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Accidents* 2,509 2,076 733 2,000 1,800 Average Damage, Reportable Accident* $5,082 $3,650 $6,166 $6,000 $5,225 * 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 $1,500. Bar/Compliance Checks CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Bar Checks Performed 608 810 198 400 504 Compliance Checks 49 16 1 2 17 Response Time: Loud Party Complaints (in minutes) CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Call to Dispatch 5:49 6:49 2:30 6:00 6:00 Dispatch to On Scene 5:02 4:49 6:40 5:00 4:50 5:49 6:49 2:30 6:00 6:00 5:02 4:49 6:40 5:00 4:50 CY 2018 CY 2019 CY 2020 CY 2021 PROJECTED CY 2022 ESTIMATE 127 Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: Identify and implement an achievable goal to reduce disproportionality in arrests. Department Objective: The Police Department strives to provide services to members of the community in a manner which is fair and equitable. This includes the manner in which it enforces the law and makes arrests. The Department will reduce its disproportionality in arrests through officer education and training, in conjunction with supervisory coaching and monitoring. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Total # of Charges 4,614 5,214 2,727 4,115 3,867 Total # of Charges - White 2,966 3,544 1,601 3,000 2,780 Total # of Charges - Black 1,543 1,524 1,057 1,000 990 Total # of Charges - Asian 72 91 40 80 70 Total # of Charges - Am. Indian 10 22 16 15 9 Total # of Charges - Unknown 23 33 13 20 18 0 2,000 4,000 6,000 8,000 10,000 12,000 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Total # of Charges - Unknown Total # of Charges - UnknownTotal # of Charges - Am. Indian Total # of Charges - Am. IndianTotal # of Charges - Asian Total # of Charges - AsianTotal # of Charges - Black Total # of Charges - BlackTotal # of Charges - White Total # of Charges - WhiteTotal # of Charges Total # of Charges 128 Fire Department Contact information Fire Chief: John Grier Website: www.icgov.org Telephone: 319-356-5260 Address: 410 E. Washington Street 129 Fire Department Department Mission 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 hazardous materials emergency response to approximately 75 ,000 residents in the 26 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 Hazardous Materials Response Team, and Special Operations Response Team. “This fiscal year 2023 budget reflects the ICFD’s commitment to mitigate increasing operational demands in our community while being faithful stewards of the community’s resources.” - Chief Grier 130 Funds/Divisions General Fund: • Fire Administration • Emergency Operations • Fire Prevention • Fire Training Fire Administration *Fire Administration Emergency Operations *Emergency Operations Fire Prevention *Fire Prevention Fire Training *Fire Training 131 Department Staffing The Fire Department has 64 FTE across 4 divisions and 4 activities. Senior Management Deputy Fire Chief Eric Nurnberg Fire Marshal Battalion Chief Battalion Chief Battalion Chief Brian Greer Greg Tinnes Brian Rohr Zach Hickman 3.00 59.00 1.00 1.00 Fire Department FTE by Division Fire Administration Fire Emergency Operations Fire Prevention Fire Training 132 Fire Administration 13% Fire Emergency Operations 82% Fire Prevention 3% Fire Training 2% Fire Department FY23 Expenditures by Division $9,587,713 133 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 and state laws, and City of Iowa City ordinances. The Deputy Fire Chief is the second in command and is responsible for operational oversight, homeland security initiatives, fire service accreditation, large purchases, maintenance of buildings and grounds, and other special projects. The three battalion chiefs have assigned administrative duties to include the health & safety oversight, uniform procurement, annual physicals and immunizations. Fire administration also manages the weather alert sirens and the City of Iowa City Command Post budget. The Iowa City Fire Department strives to accomplish the goals and objectives that flow from the City of Iowa City Strategic Plan and the Iowa City Fire Department Strategic Plan. Both are community driven documents. The Iowa City Fire Department was accredited by the Commission on Fire Accreditation International (CFAI) in August of 2008. The department was reaccredited in 2013 and again in 2018. The maintenance of fire service accreditation requires a rigorous commitment to continuous quality improvement. The budget for Fire Administration governs the acquisition, maintenance, and empowerment of all resources not otherwise associated with Emergency Operations, Fire Prevention, or Fire Training. The budget includes oversight of fixed facilities as well as the furnishings and resources that enable emergency operations personnel to be fit and ready to respond 24/7. The majority of the Administration budget goes towards routine maintenance and upkeep of the fire stations, the furnishings and equipment for not only routine business but also the equipment and resources related to the Iowa City Fire Department wellness/fitness initiative. Activities: • 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 2018. Recent Accomplishments: • Accreditation annual compliance report was received and approved. • Maintained status as internationally accredited agency – one of 189 in the United States. • Successfully navigated the emergency response aspects of the pandemic. • Received grant for installation of commercial laundry facility at Station 2 to care for firefighting PPE, reducing exposure to carcinogens. • Facilitated seven Youth Empowered to Serve apprenticeships in 2021. 134 Upcoming Challenges: • 2022 & spring of 2023 will be challenging as the most demanding aspects of the reaccreditation process begin. • 2023 marks the beginning of a 5–10-year period where succession challenges and opportunities will abound. • In order to generate high-fidelity performance data, need to find a technology solution to log/validate performance benchmarks which removes the human element. • Need to conduct civil service promotional process and create candidate hiring list. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights A $300,000 Contingency was added in fiscal year 2023. This is a placeholder for future staffing for a fifth fire station. It will be increased $300,000 per year until it reaches $1.8 million which is the estimated cost of staffing another fire station. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 135 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Maintain Insurance Services Office (ISO) Public Protection Classification of 2. 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 2018 CFAI reaccreditation report. Performance Measures: Meet ACR requirements to maintain CFAI accredited agency status CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate ACR Submitted * Yes Yes Yes Yes *Reaccredited Year - No ACR Required Number of reaccreditation report adopted recommendations implemented CY 2018 CY 2019 CY 2020 Projected CY 2021 Projected CY 2022 Estimate Strategic Recommendations (7) 7 of 7 5 of 8 5 of 8 5 of 8 7 of 8 Specific Recommendations (9) 9 of 9 8 of 15 11 of 15 13 of 15 13 of 15 Maintain ISO Class 2 rating CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Rating 2 2 2 2 2 136 Emergency Operations The Fire Emergency Operations is under the direction of the Deputy Fire Chief. The 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 daily 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. Activities: • Emergency Operations services include fire suppression, emergency medical services, technical rescue, and hazardous materials response. The Fire Department responds to over 7,000 emergency incidents annually. Recent Accomplishments: • Once again responded to a record number of emergency calls for service in 2021 • Purchased and made operational one new fire engine • Completed specification process for construction of new aerial ladder truck Upcoming Challenges: • Managing apparatus replacement schedule with several new fire truck replacements in the next few years • Operational tempo will continue to challenge unit availability – staffing issues are a critical strategic consideration • Adaptive deployment model must be considered for District 2 – only one fire station covers the area west of the river • Cardiac defibrillators and Self-Contained Breathing Apparatus both nearing the end of useful life. 137 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Capital Outlay expenditures increased by $42,000 in the fiscal year 2023 budget due to the addition of $42,000 for the replacement the department’s automated external defibrillators (AED). Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 138 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Confine fires to the room or object of origin for at least 40% of all commercial and residential fires. Department Objective: Arrive at incident location within six minutes of dispatch center notification, 90% of the time. Performance Measures: Total Calls and Percentage Overlapping CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Total Calls 7,022 7,430 6,921 7,700 8,350 Percentage Overlapping 62.4% 46.1% 46.9% 46.0% 50.0% Emergent Fire Response (All) Citywide CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate % Compliance 72% 73% 57% 65% 65% Goal % Compliance 90% 90% 90% 90% 90% In Minutes < 6:24 < 6:24 < 6:24 < 6:24 < 6:24 Goal In Minutes < 6:24 < 6:24 < 6:24 < 6:24 < 6:24 EMS Response Citywide CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate % Compliance 65% 65% 53% 68% 70% Goal % Compliance 90% 90% 90% 90% 90% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 Goal In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 Fire Control CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Building Fires 44 37 37 60 50 Fires confined to object of origin 9 10 7 12 10 Fires confined to room of origin 27 14 16 30 25 Fires confined to floor of origin 4 4 5 9 8 Confined to building of origin 4 9 6 9 7 Beyond the building of origin 0 0 0 0 0 % Compliance 82% 65% 43% 50% 60% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Total Calls Percentage Overlapping 139 Fire Prevention The Fire Prevention Division continues to serve the citizens of Iowa City through fire code enforcement, plans review, fire origin and cause determination, and public education programs. Activities: • Fire Prevention is directed by a Battalion Chief assigned as Fire Marshal, who in-turn 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, plan reviews, and public education. One firefighter from each shift serves as shift fire inspector, and 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. Recent Accomplishments: • Successfully transitioned public education program to remote learning, to include 2020 and 2021 Fire prevention Week activities. Upcoming Challenges: • Fostering necessary engagement to maintain / enhance expertise in community risk reduction activities. • Dealing with the likely long-term loss of face-to-face access to ICCSD students / classrooms. • Obtaining a long- term funding stream for programs that benefit at-risk populations. This includes, but is not limited to, free smoke alarms, residential Knox Boxes for elderly or infirmed, and other programs that promote safety. 140 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Supplies expenditures increased by 12.7% in the fiscal year 2023 budget primarily due to the addition of $2,000 for supplies to recognize the 150th anniversary of the Iowa City Fire Department. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 141 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Enhance Community Mobility for All Residents 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. Performance Measures: Public education/fire prevention community contacts and staff hours CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Contacts (200 - Goal) 276 663 87 125 300 Staff Hours 1,118 2,247 91 218 1,400 Average Staff Hours per Contact 4.05 3.39 1.05 1.75 3.00 Fire & life-safety building inspections conducted CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Bureau 572 460 137 247 250 Commercial 539 538 58 901 500 University 294 302 55 144 145 Increase presence and condition of smoke alarms encountered in fire incidents to 100% Smoke Alarm Status CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Working 17 21 21 22 23 Not Working 2 4 3 3 3 None Present/Undetermined 15 14 10 11 9 Incidents 34 39 34 36 35 Percent Working 50.0% 53.5% 61.8% 61.1% 65.7% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Percent of Working Fire Alarms 142 Fire Training The Fire Training Division is under the direction of the Battalion Chief in charge of training, who in-turn reports to the Deputy Fire Chief. The Battalion Chief in charge of training is assisted by a Lieutenant who serves as the Training Officer. Together they plan, develop, and coordinate in-house training activities with the assistance of the Training Committee. This Division is responsible for training in the areas of emergency medical services, technical rescue, fire suppression, and hazardous materials. Activities: • Fire Training plans, develops, and coordinates in-house training activities with the assistance of the Training Committee. Training emphases include emergency medical services, technical rescue, fire suppression, and hazardous materials. Equipment and apparatus purchases are also overseen by this division. Recent Accomplishments: • Made new training center operational for large- and small-scale evolutions. • Facilitated regional technical rescue and hazardous materials training classes. • Facilitated day-long live-burn training in acquired structure with county mutual aid partners. Upcoming Challenges: • Succession of new Training Officer • Refurbish faulty below-ground storage tank • Roof replacement of warm storage building • Continue to add necessary augments to training facility (training props, shipping containers) • Incremental transition to an “at home” training model using resources previously designated to travel • Fostering engagement necessary to maintain discipline-specific expertise 143 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Supplies expenditures increased by 27.2% in the fiscal year 2023 budget due to budgeted purchases for various supplies for the new training center. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 144 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves, Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Provide a service to the community that is prepared to respond to emergencies, natural disasters, catastrophic events, 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: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Training hours completed per individual (% achieved) % Achieved % Achieved % Achieved % Achieved % Achieved Minimum (96) 100% 100% 100% 100% 100% Goal (160) 100% 98% 100% 100% 100% During CY 2019, one member on extended leave and unable to participate in training. Safety Officer Goal: 64 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Certified 33 33 30 30 30 In Process 0 0 0 0 0 Fire Officer Goal: 30 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Certified 38 44 44 41 41 In Process 8 0 0 0 0 Haz Mat Tech Goal: 64 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Certified 64 64 64 64 64 In Process 0 0 0 0 0 97% 98% 98% 99% 99% 100% 100% 101% CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Minimum (96)Goal (160) 145 Parks and Recreation Department Contact information Parks & Recreation Director: Juli Seydell-Johnson Website: www.icgov.org Telephone: 319-356-5107 Address: 220 South Gilbert Street 146 Parks and Recreation Department Department Mission The mission of the Parks and Recreation Department is to increase community engagement and connection by providing equitable and accessible outdoor spaces, recreation facilities and programs to encourage interaction by all community members; protect and enhance the natural environment; preserve the history and culture of the community in Oakland cemetery and showcase public art throughout the park system. Department Description The Parks & Recreation Department provides leadership and direction to the Parks Maintenance, Government Buildings, Recreation, and Oakland Cemetery divisions as well as operates the Farmer’s Market. “Parks and Recreation provides spaces, places and programs that bring our community together.” - Juli Seydell-Johnson 147 Funds/Divisions General Fund: • Parks Administration • Government Buildings • Recreation • Parks Maintenance • Cemetery Operations Parks & Recreation Administration *Administration *Farmer's Market Park Maintenance *Administration *Operations *Forestry Recreation *Recreation Cemetery Operations *Cemetery Operations *Perpetual Care Government Buildings *Government Buildings 148 Department Staffing The Parks & Recreation Department has 46.50 FTE across 4 divisions and 7 activities. Senior Management Cemetery Supervisor Facilities Manager Parks & Forestry Supt. Recreation Supt. Russell Buffington Kumi Morris Tyler Baird Brad Barker 2.00 4.00 14.50 2.00 14.00 7.00 3.00 Parks & Recreation FTE by Activity Park and Rec Admin Government Buildings Recreation Park Maintenance Administration Park Maintenance Operations Forestry Cemetery Operations 149 Parks & Rec Admin $ 476,909 Government Buildings $ 872,735 Recreation $ 3,739,859 Park Maintenance Admin $ 308,026 Park Maintenance Ops $ 3,447,760 Forestry $ 1,140,547 Cemetery $ 447,541 5%8% 36% 3% 33% 11% 4% Parks & Recreation FY23 Expenditures -$10,433,377 Parks & Rec Admin Government Buildings Recreation Park Maintenance Admin Park Maintenance Ops Forestry Cemetery 150 Parks and Recreation Administration The Parks & Recreation Administration division is responsible for the oversight and support of the department’s operating divisions. General Fund Activities: • Administration personnel include the Parks & Recreation Director and an Administrative Secretary. • The Farmers’ Market makes homegrown fruits, vegetables, homemade baked goods, foodstuffs, handcrafts, and flowers available to the general public. The market season runs May through October and is held on Wednesday evenings and Saturday mornings 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. Recent Accomplishments: • Farmers Market returned to in-person operations. Saturday markets had strong attendance and sales. Wednesday markets struggled for both vendors and shoppers. • Entered partnership with FilmScene to provide free outdoor movies at Chauncey Swan Park. • New partnership with Shelter House provided daytime warming shelter at Robert A. Lee during pandemic. • Neighborhood park special events were doubled during 2021 to provide COVID- friendly outdoor recreation opportunities. 151 Upcoming Challenges: • Finding a new normal and operating strategies as the community re-opens as COVID-19 progresses in the Community. • Completing the Recreation Facility and Program Master Plan in 2022. • Implementing Park Master Plan vision for Recreation Services. (STEAM, support Climate Action Goals, teaching kids to swim, bicycle safely and participate in outdoor recreation. • Activating Riverfront Crossings Park and neighborhood parks throughout the City. • Replacing ash trees lost to Emerald Ash Borer infestation and storm damage. Addressing public policy and education regarding tree removals and tree planting. • Increasing Parks & Rec Foundation donations and participation • Implementing Natural Areas Plan. • Documenting changes supporting Climate Action Goals. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Services expenditures in the Parks and Recreation Administration budget decreased by 71.1% due to the funds budgeted in fiscal year 2022 for the Parks and Recreation Master Plan. 152 Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Park & Rec Admin FY23 Expenditures -$476,909 Personnel Services Supplies 153 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Monitor/utilize endowments, donations, and grant funding sources to decrease reliance on general fund subsidies. (Strategic Goal: Evaluate alternative revenue sources.) 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 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Iowa City Parks and Recreation Foundation $88,591 $91,929 $99,659 $93,393 $94,994 Community Foundation of Johnson County $112,701 $141,469 $177,152 $212,582 $246,595 Donations & Grant Funding FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Donations* $25,179 $17,549 $10,652 $17,793 $15,331 Grant Funding* $37,500 $301,478 $261,450 $200,142 $254,435 Total $62,679 $319,027 $272,102 $217,935 $269,766 Per capita calculation (used 2010 US Census) $0.923 $7.030 $3.680 $2.950 $3.650 * Amounts include both General Fund and Capital Improvement Project Funds $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Donations*Grant Funding* 154 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Strengthen Community Engagement and Intergovernmental Relations Department Goal: Develop programs and events that support community engagement and neighborhood development. Department Objective: Enhance and expand program offerings to include all areas and demographic segments. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Programs (in ActiveNet) 1,672 1,447 142 1,300 900 Participants (Registered through ActiveNet 10,024 8,766 1,032 9,100 7,200 Average Participants per Program 6 6 7 7 8 *FY21 numbers based on Summer 2020, Fall 2020 and Winter/Spring 2021 programs. FY21 program quantity was significantly reduced due to most programs cancelled in 2020 and mostly small group, outdoor programming in Spring 2021. Numbers for the Summer and Fall 2021 are expected to be less than what we'd typically have registered 0 1 2 3 4 5 6 7 8 9 0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Programs (in ActiveNet)Average Participants per Program 155 Government Buildings Government Buildings staff provides routine custodial and maintenance services at City Hall, Robert A. Lee Recreation Center, Mercer Aquatic Center, Scanlon Gymnasium, Senior Center and other public buildings utilizing a combination of in-house and contracted approaches. General Fund Activities: • Government Buildings provides daily cleaning and maintenance for the 88,100 square foot City Hall building, including Police and Fire facilities which are in operation 24/7 and three splash pads and City Park Pool during from Memorial Day through Labor Day. HVAC zones are also maintained daily for optimal energy efficiency, productivity, and comfort. Government Buildings Maintenance and Custodial care Square Footage Year constructed City Hall (including Police and Fire Station 1) 88,100 1960/additions varies Robert A. Lee Recreation Center 45,479 1964 Mercer Aquatic Center/Scanlon Gymnasium 62,935 1988/1999 Ashton House 2,339 1947 The Center 24,348 1904/1931/1981 (center) Cable TV offices in Tower Court Parking Ramp 3,830 2008 Terry Trueblood Recreation Area Lodge 5,780 2013 City Park Pool (Bathhouse SF and pool) 3770 1947 Fairmeadows Splash Pad (pump house SF) 400 2015 Weatherby Splash Pad n/a 2015 Tower Court Splash Pad 615 2016 Weatherdance Fountain- downtown ped mall n/a 2000 Fire Station 2* 11,306 2009 Fire Station 4* 11,826 2010 Iowa City Public Works Facility* 99,300 2019 *Mechanical, HVAC and BAS monitoring, maintenance, and care 156 Recent Accomplishments: • Government Buildings staff altered operations and work environments throughout City facilities for public reopening during COVID-19. • Recreation Centers, swimming pools and programs largely closed for first half of year due to COVID-19. Staff completed a number of small projects in the closed buildings and then prepared each to reopen for operation. Upcoming Challenges: • Continue recovery and reopening from pandemic closures. • Preparing for facility capital projects as prioritized in Recreation Program and Facilities Master Plan. • Aging mechanical and filtration systems at all three swimming pools. • Documenting and reporting facility operation metrics that support Climate Action Goals. 157 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights The fiscal year 2023 Capital Outlay expenditures include $29,000 for a generator, $24,000 for a vehicle and $8,000 for facility improvements. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Government Buildings FY23 Expenditures -$872,735 Personnel Services Supplies Capital Outlay 158 Goals, objectives, and performance measures Strategic Plan Goals: Demonstrate Leadership in Climate Action and Invest in Public Infrastructure, Facilities and Fiscal Reserves Department Goal: Foster and improve healthy sustainable municipally owned buildings, with a focus on best life cycle costs. Decrease the City's Carbon Emissions and energy use in public buildings. Department Objective: Improve existing systems in Heating, Ventilation and Air Conditioning (HVAC), building envelope (wall and roofing systems, doors and windows) and Building Automation Systems (BAS). Performance Measures: Annual energy Improvements and Savings FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Investing and upgrading HVAC Building Automation Systems (per number of buildings) 1 1 1 4 2 Annual kWh electrical savings 58,061 26,471 51,994 Pending Pending Annual Therms savings 4,681* 3,966 5,666 Pending Pending Annual energy savings in dollars $5,511 * $3,678 $5,613 Pending Pending Energy Incentive Rebate $1,936 * $17,339 $11,905 Pending Pending *Electricity rebate only/transfer gas does not qualify for natural gas savings. 159 Recreation The Recreation Division manages the operation of the City’s recreation facilities, programs and special events. The City offers programming that includes neighborhood events, large scale community events, sports, aquatics, social/arts/STEAM environmental educational and enrichment programs for all ages and abilities. The Division provides outreach to the community to ensure they have the ability to participate regularly in recreation pursuits. General Fund Activities: • Recreation Division’s budget is the sum of nine areas: Recreation Administration, Recreation Center Operations, Social/Cultural/Environmental Activities, Aquatics, Underserved Populations, Youth Sports, Adult Sports, and Communications and Special Events. The Recreation Division provides two recreational facilities. The Robert A. Lee Community Recreation Center houses a variety of activity spaces including: a gymnasium, fitness room, swimming pool, arts and crafts room, social hall, and potter’s studio. The Scanlon Gymnasium at the Mercer Park Aquatic Center provides a gymnasium, a game room and multipurpose rooms. The Recreation Division also maintains three public pool facilities: City Park Pool, the Robert A. Lee Recreation Center Pool, and the Mercer Park Aquatic Center. Recent Accomplishments: • Reopening facilities and programs following pandemic-related closures. • Root for Trees – Public outreach and program implementation. Upcoming Challenges: • Implementing changes suggested by Recreation Program & Facilities Master Plan. • Preparing for facility projects as prioritized by Recreation Program & Facilities Master Plan. 160 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Services expenditures decreased by 5.8% in fiscal year 2023 primarily due to a general decrease in repairs and maintenance expenses. Capital Outlay includes $18,000 for a chair lift and $24,500 for facility improvements in the fiscal year 2023 budget. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Recreation FY23 Expenditures -$3,739,859 Personnel Services Supplies Capital Outlay 161 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: To make the recreation programs as financially self-sufficent as possible and reduce the reliance upon property taxes. (Strategic Goal: Evaluate alternative revenue sources.) Department Objective: Set program fees to recover more of direct program costs in order to rely less on general fund subsidies. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Recreation program cost recovery 41% 30% 25% 30% 35% Cost recovery goal 40% 40% 40% 40% 40% FY21 - Most programs and events were cancelled July 2020 through March 2021. The Robert A Lee Recreation Center and swimming pool was closed during this period as well. Returning programs and events have been smaller scale FY22 Projected - Assumes swimming pool access will gradually return to normal and that patrons begin participating more broadly in late 2021 and throughout 2022. Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Provide and promote gardening throughout the City. Department Objective: Provide spaces for community and neighborhood gardens. (Strategic Goal: Grow the local foods economy.) Performance Measures: FY2019 FY2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Rented Garden Plots 213 273 273 273 300 Number of Neighborhood Garden Sites 4 4 4 4 5 Number of Demonstration Gardens 0 0 1 4 4 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Recreation program cost recovery Cost recovery goal 162 Parks Maintenance The Park Maintenance Division oversees the maintenance of the City’s green space, natural areas, athletic fields, tree canopy, horticulture plantings and 56 designated parks. General Fund Activities: • Park Maintenance Administration provides oversight, planning, and management of the division. • Park Maintenance Operations are responsible for continual cleaning, maintenance and repair of park facilities including park shelters, playgrounds, and athletic facilities. Responsibilities include visiting all designated parks, cleaning and securing restroom and shelter facilities and providing for trash removal. Park Maintenance also manages approximately 150,000 square feet of landscaping in ROWs, gateways and traffic islands throughout the city. They manage, enhance, and protect City-owned woodlands, wetlands and prairie areas, scheduled mowing in the 1,800+ acres of land managed including residential-style turf, prairies and 200+ acres of non- parkland along highways, water retention areas and ROWs, and provide snow removal and winter maintenance of access roads, parking areas, bridges, 60+ miles of trails and sidewalks, and ice-skating areas. • Forestry staff provides routine arboricultural services such as inspecting, pruning, removing and planting trees located in the city rights-of-way, city parks and city-owned properties. Forestry staff responds to emergency storm damage of public and private trees when public facilities or services are impacted and advises Engineering and Housing Inspection staff regarding tree protection during construction and/or demolition projects, species selection for building permits and zoning requests. 163 Recent Accomplishments: • 1,000+ Trees planted in 2021 • Glendale Park and Ped Mall Playground projects designed and bid. • Increased native planting areas throughout City. • Ecological restoration work completed at Hickory Hill Park, Terry Trueblood Recreation Area, and Whispering Meadows Wetland Park using Iowa DNR REAP Grant funds. • “Root for Trees” tree planting program for trees to be planted on private property. Upcoming Challenges: • Emerald Ash Borer Infestation and Derecho tree damage. • Additional public use of outdoor facilities and spaces during pandemic. • Climate Change - Trend toward extreme weather events. 164 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Capital Outlay in Park Maintenance Administration includes $26,000 for a vehicle in the fiscal year 2023 budget. Park Maintenance Operations Capital Outlay expenditures decreased by 14.9% in the fiscal year 2023 budget primarily due to natural area management project carryforwards included in the fiscal year 2022 budget. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Park Maintenance FY23 Expenditures -$4,896,333 Personnel Services Supplies Capital Outlay 165 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Develop and enhance Parkland areas and open spaces to exceed existing and future needs of Iowa City patrons. (Strategic Goal: Substantially improve access and use of public spaces.) Department Objective: Utilize public engagement through neighborhood meetings, outreach and social media to gather input for the purposes of planning, education and volunteerism. Review and update the master plan every five years to reflect current and future needs of the community. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Acres of Developed Parkland 1,540 1,540 1,540 1,540 1,540 Acres of Undeveloped Parkland 210 218 218 221 229 Total Acres of Parkland 1,750 1,758 1,759 1,762 1,770 Total Acres per 1,000 Population (used 2010 US Census) 25.79 25.91 25.92 25.96 26.08 Total Non-Parkland* 220 221 221 221 221 *Non-Parkland consists of highway ROWs, medians/islands and areas unmaintained by other divisions. FY2014 is the first year these areas were identified as an extra coverage absorbed by Parks. Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves, Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Create effective sustainable methods of operating and maintaining facilities that accurately distribute the costs, benefits and current level of service to the public. (Strategic Goal: Evaluate alternative revenue sources.) Department Objective: Efficiently and equitably manage Parkland areas, open spaces and facilities utilizing sustainable techniques. Performance Measures: Park Maintenance Operating Expenses per Acre (Total Acres of Parkland) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Operating Expenses $3,710,152 $3,779,076 $4,548,235 $4,818,351 $4,938,810 Per Capita (used 2010 US Census) $54.67 $55.69 $67.02 $71.00 $72.78 Per Acre Cost $1,883 $1,910 $2,297 $2,430 $2,481 *Starting FY2014 calculation includes non-parkland acres, which more accurately reflects cost per acre. 166 Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Develop and enhance Parkland areas and open spaces to exceed existing and future needs of Iowa City patrons. Increase the City's tree canopy coverage. Department Objective: Increase the number of trees planted in City ROWs. Performance Measures: Trees planted in City ROWs. CY 20183 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Trees planted 162 400 400 1100 750 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $0.00 $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 $70.00 $80.00 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Per Capita Per Acre Cost 167 Cemetery Operations The Cemetery Division’s budget is organized into Cemetery Operations and Cemetery Perpetual Care. Cemetery Operations manages Oakland Cemetery and Perpetual Care manages maintenance items within the cemetery. Oakland Cemetery occupies 40+ acres adjacent to the western edge of Hickory Hill Park. There have been an estimated 15,872 interments in the cemetery based on the complete burial report contained in the Cemetery Information Management System (CIMS) program. General Fund Activities: • Cemetery Operations maintains all cemetery grounds, buildings, equipment, and snow route. They also provide assistance with family members/funeral homes regarding funeral arrangements; determine right of interment, interment placement, lot sales/repurchases, and they assist the general public/funeral homes/monument dealers with genealogy requests, lot locations and explanation, enforcement of cemetery rules and regulations. • Cemetery Perpetual Care accounts for donations that are dedicated for the long-term maintenance of the Oakland Cemetery. Recent Accomplishments: • Repaired 15 monument foundations. • The addition of prairie grass in the expansion area of the cemetery. Upcoming Challenges: • Removal of declining Ash trees and the pruning of the oak trees after the first hard frost. • Increase monument foundation repair. 168 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights The fiscal year 2023 Services expenditures increased by 5.8% due to an increase in other building repairs and maintenance expenditures. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Cemetery Operations FY23 Expenditures -$447,541 Personnel Services Supplies Capital Outlay 169 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Full Burials 25 22 30 28 25 Cremation 38 29 47 49 51 0 10 20 30 40 50 60 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Full Burials Cremation 170 Iowa City Public Library Contact information Library Director: Elsworth Carman Website: www.icpl.org Telephone: 319-356-5200 Address: 123 South Linn Street 171 Iowa City Public Library Department Mission The Iowa City Public Library is a center of community life that connects people of all ages with information, engages them with the world of ideas, and with each other, and enriches the community by supporting learning, promoting literacy, and encouraging creativity. Library values include access, belonging, collaboration, community, enjoyment, intellectual freedom, and literacy. The Library is committed to excellence in customer service, working collaboratively, minimizing barriers to use, providing a welcoming environment, amplifying community voices, and maintaining a professional, passionate, and skilled staff. Department Description The Iowa City Public Library is a busy, vibrant community hub, focused on identifying and championing community aspirations. Services are intentionally designed to excite and engage diverse audiences and support the community in growing and learning together. Services include an exceptional materials collection, programming for all ages, technology access (wi-fi, hardware and software access and a full digital media lab), and a bookmobile. Online access makes collections and information available 24/7. Services are offered to residents of Iowa City and, through contract, residents of Hills, rural Johnson County, Lone Tree, and University Heights. Reciprocal agreements with other public libraries across Iowa provide for a sharing of services through the Open Access Program. “This is a truly exciting time at ICPL; we are engaging with the community in new ways, asking lots of questions, and actively seeking opportunities to be the library Iowa City needs and wants.” - Elsworth Carman, Director 172 Funds/Divisions General Fund: •Library Operations •Library Development Office Library Board of Trustees Library Operations *Library Operations *Library Materials *Board Controlled Funds *Gifts & Bequests *Gifts -Materials *Library Replacement Reserves Library Development Office *Library Development Office 173 Department Staffing The Library Department has 45.92 FTE across 2 divisions and 7 activities. Senior Management Community & Access Coord. Admin Services Coord. Collection Services Coord. Dev. Office Coord. Sam Helmick Open Anne Mangano Patty McCarthy IT Coord. Adult Services Coord. Children’s Services Coord. Brent Palmer Jason Paulios Angela Pilkington 43.02 0.50 0.40 2.00 Library FTE by Activity General Library Library Board Controlled Funds Library Gifts and Bequests Library Development Office 174 Library Operations The Iowa City Public Library is a center of community life that connects people of all ages with information, engages them with the world of ideas and with each other, and enriches the community by supporting learning, promoting literacy, and encouraging creativity. General Fund Activities: • Library Operations accounts for the majority of the library’s budget, and includes staffing, programs, public services, building repair and maintenance, and the Bookmobile. This also includes transfers to equipment replacement reserves. • Library Materials represents the acquisition and replacement of library materials. Materials budgets are organized into children’s materials, young adult materials, and adult materials in a variety of formats. Electronic and downloadable formats represent an increasing number of materials acquisitions. • Library Board Controlled Funds is funded largely through State Library of Iowa funded grants for Library Open Access (reciprocal borrowing) and Enrich Iowa programs. • Library Gifts and Bequests includes contributions and donations, both designated and undesignated, for library operations, programs, and building improvements. • Library Gifts – Materials are donated and designated for materials acquisitions. • Library Replacement Reserves are funded through a transfer from General Library operations, these funds are intended for the scheduled replacement of library equipment and computer hardware. Boards and Commissions: Nine-member Library 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. 175 Recent Accomplishments: • Prioritized public health and safety in designing and delivering library services during the COVID-19 pandemic. • Established new recruiting and hiring practices to reduce barriers to establishing a workplace reflective of the community served. • Supported Friends’ Foundation volunteers and the Development Office staff in exploration and adoption of Sustainable Investing practices in order to grow Foundation investments. • Continued to craft new ways for the community and the Library to communicate - including dynamic options for “browsing” the shelves remotely, an enhanced ICPL app, and the ability to contact the Director for comments and feedback via text message. • Responded to direct community feedback by applying multiple new electronic resources—including two learning-based tools: Creativebug (craft video tutorials) and LinkedIn Learning (creative, business, and technology training tutorials)—and making these available to the public. • Recognized the Bookmobile as a community hotspot and information hub following the derecho (land hurricane) incident. • Held a virtual In-Service Day, with focus on finding alternatives to calling the Police for library rule infractions (one of the strategic initiatives). • Encouraged Friends’ Foundation volunteers and supported creative new virtual events to assist in surpassing fundraising goals. • Developed and offered a variety of community programs and historical reflections in celebration of Iowa City Public Library’s 125th Anniversary. 176 Upcoming Challenges: • Engage the Iowa City community in defining their Library needs as we move through the COVID-19 pandemic. • Continue to collect data related to effects of the provisional all-collections Fine Free Policy, while actively engaging with City management around aspirations to implement this policy at the beginning of fiscal year 2023. • As part of the Strategic Plan, measure resources allocated to programming, outreach, and collections for and with Black, Indigenous, and People of Color. • Continue to celebrate Iowa City Public Library’s 125th Anniversary with programs, events, and displays. • Explore Automatic Material Handler options with Staff and Board; evaluate impact on current check-in procedures. • Work with Library volunteers to design and implement a lobby Welcome Desk. • Explore Automatic Material Handler options with Staff and Board; evaluate impact on current check-in procedures. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Capital Outlay expenditures for the General Library are 10.5% of the Library Operation’s fiscal year 2023 expenditure budget which includes $710,000 for collection materials. In fiscal year 2022, Capital Outlay expenditures totaled 11.1% of the expenditure budget. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 177 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations, Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: The Iowa City Public Library actively encourages discovery, learning, and greater participation in community life. Department Objective: Work with the ICCSD, preschools and summer programs to help children sign up for a library card and participate in summer reading programs. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Children Registering for Summer Reading Programs 3,360 636 Program runs through 9/5/2021 1,500 2,000 Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: The Iowa City Public Library contributes to the quality of life in Iowa City by offering opportunities to explore diverse ideas, to exercise imagination, and to express creativity. Department Objective: Provide programs, displays, and reading lists to diverse audiences on themes of social justice and racial equity. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of programs, displays, and reading lists specifically aimed at diverse audiences or relating to themes of social justice and racial equity. 389 343 270 300 350 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Introduce Bookmobile Service. Department Objective: Improve equitable access to library services Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Community Members Visits to the Bookmobile Per Week 340 378 93 200 250 340 378 93 200 250 0 50 100 150 200 250 300 350 400 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Community Members Visits to the Bookmobile 178 Library Development Office Staff of the Library Development Office partner with the Board of Directors of the Iowa City Public Library Friends Foundation (ICPLFF) to achieve fundraising and friend-raising goals for the Library. The ICPLFF mission is “to generate private resources to support the Iowa City Public Library.” The ICPLFF is a 501(c)(3) non-profit organization governed by community volunteers who serve as Board members to help ensure that the Library continues to provide our community with excellent library experiences. General Fund Activities: • Library Development Office accounts for personnel costs associated with the K’s development activities. City expenditures are fully reimbursed by the Friends Foundation. 2.0 FTEs are budgeted: Library Coordinator – Development, and a Senior Library Assistant. Recent Accomplishments: • Successfully shifted to host virtual events to support Library services being offered to the community in new ways during the pandemic. • Introduced Local Libraries LIT (listen, initiate, talk) speaker series to present diverse authors and writers to help spark action toward more inclusive communities. • Created and supported unique programs o celebrate the Library’s 125th anniversary. • Generated $322,144 to support the Library. Upcoming Challenges: • Developing successful strategies to achieve financial goals during the pandemic. • Attracting and developing diverse board members and other volunteers. 179 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights The expenditures for this activity are offset by the revenues with no general funding utilized for this activity. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 180 Senior Center Department Contact information Coordinator: LaTasha DeLoach Website: www.icgov.org Telephone: 319-356-5220 Address: 28 South Linn Street 181 Senior Center Department Mission The Center enhances quality of life by creating opportunities to support wellness, social connections, community engagement and lifelong learning for diverse and growing older adult population. Department Description The Iowa City/Johnson County Senior Center (The Center) opened its doors in 1981 and has championed its vision for continued social involvement for community members aged 50+ and end social isolation. The Center offers a variety of in person and virtual classes, activities, volunteer opportunities, and services. The programs and services we offer meet the needs and interests of participants and community members. They also are known to support and extend a person’s health, wellbeing, and independence by fostering social connections, promoting mental and physical exercise, and encouraging community involvement. “Social isolation and loneliness are at an all-time high for all groups and we all must work together to heal our community.” - Latasha DeLoach 182 Funds/Divisions General Fund: • Senior Center Operations Senior Center Operations *Senior Center Administration *Senior Center Programs *Senior Center Gifts & Memorials 183 Senior Center Operations The Senior Center Operations oversees the operation of the senior facility. General Fund Activities: • Senior Center Administration supports The Center’s staff; the facility’s maintenance, operation, security, and use; programming and services; and financial management and development. It supports the work of advisory groups, including the Senior Center Commission, participant-based advisory committees, and ad hoc committees, and in collaboration with area businesses and the University of Iowa to enrich programming and serve as an educational resource. Administration supports services provided at The Center that require a designated space to operate. These programs require varying degrees of oversight, organization, scheduling, IT support, volunteer support, and problem solving. These services are open to all members of the community. Examples include: Senior Health Insurance Information Program (SHIIP); Volunteer Lawyers; Simple and Free Pantry Exchange, the AARP Tax Aide Program; and Honoring Your Wishes advanced care planning. In addition, the Visiting Nurse Association offers health care clinics; Horizons, Inc. serves noon congregate meals five days a week; Johnson County Public Health offers community resources and TRAIL of Johnson County provides services that help older adults remain in their own homes. All the services offered extend The Center’s reach out into the community bringing in people of all ages, from all walks of life. • Senior Center Programs - There are four budget subdivisions for Program activity: • Senior Center Classes - Classes cover everything from literature and fitness, music, and art education. They are often open to non-members or intergenerational. Programming occurs on a bi-monthly basis. Classes are taught by staff, volunteers and/or independent contractors. • Senior Center Special Events – Encompass large programs of general interest that are open to all members of the community as well as events specifically for members. For instance, dances, fundraisers, band concerts, choral performances, movies, or speakers. They often have sponsors and community partners and involve many volunteers. • Senior Center Technology and Video (SCTV)- Volunteers produce video content for broadcast on City Cable and Public Access channels. A part-time temporary video specialist provides instruction and training. SCTV brings programs that take place at The Center to television for homebound older adults and community members to participate virtually. They also are involved with creative endeavors and have a channel on YouTube to increase outreach. Finally, SCTV provides tech support for members and participants on a scheduled and walk-in basis which has increased significantly over the past few months due to relying on technology to provide continuous quality programming. 184 • Senior Center Choir- The Center for many years has been fortunate to continue a tradition of offering a chorus. Voice of Experience is a fun and dynamic chorus open for all Senior Center members. They provide seasonal choral performances. • Senior Gifts and Memorials – Accounts for the activity of specific gifts and memorials. 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 regarding 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 organizations to meet the needs of older adults; serve in an advocacy role regarding to the needs of older adults; and assist the City Manager in the evaluation of personnel. Recent Accomplishments: • At the end of fiscal year 2021 there were 1,215 members with 83 or 7% on low income scholarships. This number is significantly decreased due to the pandemic. While membership numbers have been on the rise since re-opening the building, many continue to be cautious about in person activities. The Center continues to provide virtual classes. Membership is not required to participate in many of The Centers programs and services • Volunteer support continues to be a cornerstone of The Center’s success. In fiscal year 2021 there were 202 volunteers • In an effort to increase accuracy of classes and activities provided to the community we have a new reporting system that lines up with our mission and vision statements and are reported below. Class sizes vary from 5 to 120 participants • Wellness Description classes and activities which include nutrition, exercise, functional movement, mental health, safety, spirituality, caregiving, disease prevention - 26 classes and/or activities • Social Connections Description classes and activities which include: friendship, shared interests, space to meet, networking, extends beyond the building - 22 classes and/or activities • Community Engagement classes and activities which include: Support of community groups, cultural center, equity focused, fostering sense of community for all, inclusion - 27 classes and/or activities • Lifelong Learning classes and activities which include: vocational/occupational training, sharing your passions, volunteering, kills learning new things, teaching others – 102 classes and/or activities 185 • Approximately 5 offsite and 171 virtually and 23 culturally responsive classes and 20 classes specifically about climate action. • Community services expand The Center’s outreach into the surrounding community. In fiscal year 2021 the Visiting Nurses Association had 537 health clinic visits and Elder Services, Inc. served 1,952 meals this number was significantly impacted by our closure. Honoring Your Wishes had 35 consultations for advanced care planning and 5 workshops attended by 43 community members. The AARP tax aide and Volunteer Lawyer programs were suspended in fiscal year 2021 due to the in-person appointment requirements set by outside organizations. had 291 and 32 appointments respectively. The Senior Health Insurance Information Program (SHIIP) counselors continued to serve the community virtually throughout fiscal year 2021. • The Center received $47,662 from the Friends of The Center Senior Center Endowment in fiscal year 2021 • The Center continues providing 20 hours/week of operational space to TRAIL of Johnson County in fiscal year 2021 • Partnered with Towncrest Pharmacy and Iowa City Parks and Rec to provide administrative support and infrastructure for multiple Covid-19 vaccination clinics • Give Back Garden was developed to fight social isolation and bring older adults together to learn new skills and provided free and fresh produce to the Simple and Free Pantry at the Senior Center. Upcoming Challenges: • Given the continuity of the pandemic and how the older adult population at a high rate there is concerns of keeping members and public safely utilizing services and so we will continue to be creative about how we work towards our goal of decreasing social isolation and keeping older adults connected to the community. • We continue to work through the phases of adjusting the programs and services and prepare for the upcoming construction in the building as we get closer to having a solid Facility Master Plan will cause challenges in regards to access to different parts of the building that’s accessible for programming and social spaces. 186 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Senior Center Administration Services expenditures increased by 13.9% in the fiscal year 2023 budget primarily due to $30,000 was added for a feasibility study on how to develop funding to assist with the building master plan. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 187 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Strengthen Community Engagement and Intergovernmental Relationships Department Goal: The mission of The Center enhances quality of life by creating opportunities to support wellness, social connections, community engagement and lifelong learning for a diverse and growing older adult population. Department Objective: Each trimester throughout the year, offer culturally responsive and diverse program opportunities that address social isolation in the Iowa City area which include wellness, social connections, community engagement, and lifelong learning. Performance Measures: Classes that address the four mission areas FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Wellness 107 77 26 55 65 Social Connections 127 60 22 55 35 Community Engagement 23 29 27 23 25 Lifelong Learning 145 103 102 110 115 Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: To enhance financial stability of the Center. Department Objective: Move toward electronic communication as a cost saving measure and for customer convenience. Collaborate with Friends of the Center to fund annual operational expenses through the Senior Center Charitable Giving Account. Performance Measures: Endowment's Annual Contribution to the Operational Budget FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Annual Contribution $45,852 $47,662 $47,622 $49,000 $50,000 Change in Contribution 15.30% 3.90% 0.00% 2.85% 2.02% Goal $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 107 77 26 55 65 127 60 22 55 35 23 29 27 23 25 145 103 102 110 115 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Wellness Social Connections Community Engagement Lifelong Learning 188 Cost Recovery FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Cost Recovery Percentage 30% 30% 30% 30% 32% Goal Cost Recovery 35% 35% 35% 35% 35% Strategic Plan Goal: Advance Social Justice, Racial Equity, and Human Rights Department Goal: To promote inclusion and diversity among participants. Department Objective: Maintain and expand opportunities to reach a diverse audience for on and off-site programs. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Senior Center member Race/Ethnicity (Based on optional information collected on member registration form) Out of 1,481 known Out of 1,278 known Out of 1,002 known Out of 1,040 projected Out of 1,067 estimated Asian 24 16 9 12 15 Black or African American 22 23 10 13 16 Hispanic or Latino 17 13 9 11 13 Multi-Racial 0 2 1 1 2 Native American/Alaskan 3 4 2 2 2 Pacific Islander 2 4 4 2 4 White 1,406 1,199 955 989 1,000 Self-identify 7 17 12 10 15 * At least until levels reflect community demographics of the 50 + population FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of diverse representation or culturally responsive programming 8 18 23 26 32 Percent of Members who participate in the low-income membership program. 10% 9% 7% 8% 11% Goal 9-11% 9-11% 9-11% 9-11% 9-11% To be eligible for the low-income discount program the person must meet one of the following: 1) Current participant in the Iowa City Utility Discount Program; 2) Recipient of Medicaid benefits; 3) Participant in the SNAP program; 4) Participant in the City of Iowa City Assisted housing program; 5) Recipient of Supplemental Security Income (SSI) or Social Security Disability Income (SSDI); 6) Participant in the Elderly Credit Claim on Real Estate Tax or State Rent Reimbursement. According to the Iowa State University Extension and Outreach 2016 report, 4.7% of people in Johnson County over 65 live in poverty. However, the poverty rate for the county as a whole is much higher in the range of 13 - 14%. 189 Neighborhood & Development Services Department Contact information NDS Director: Tracy Hightshoe Website: www.icgov.org Telephone: 319-356-5120 Address: 410 E. Washington Street 190 Neighborhood & Development Services Department Department Mission To support a vibrant, sustainable community by connecting people, places and services through planning, partnerships and effective community engagement. NDS strives to improve neighborhood livability and to protect the health, safety, and welfare of Iowa City residents through administration and enforcement of the City’s Code of Ordinances and Comprehensive Plan and through various housing and community development programs. Department Description Neighborhood & Development Services (NDS) incorporates four divisions across multiple funds including the Metropolitan Planning Organization of Johnson County and the Iowa City Housing Authority. The department manages many grants and entitlement funds primarily with a focus on housing and development. “NDS works to create community and find solutions that promote healthy neighborhoods and a vibrant business community." - Tracy Hightshoe 191 Funds/Divisions General Fund: • NDS Administration • Neighborhood Services • Development Services Metropolitan Planning Organization of Johnson County (MPOJC) Fund: • MPOJC Operations Iowa City Property Management Fund: • Neighborhood Services Housing Authority Fund: • Neighborhood Services Neighborhood & Development Services Administration *NDS Administration Development Services *Building Inspection *Urban Planning Neighborhood Services *Community Development *Neighborhood Outreach *Housing Inspections *Human Services *Iowa City Property Management *Iowa City Housing Authority Metro Planning Organization of Johnson County *Metro Planning Organization of Johnson County (MPOJC) 192 Department Staffing The Neighborhood & Development Services Department has 45.30 FTE across 4 divisions and 10 activities. Senior Management Development Services Neighborhood Sevices MPOJC Executive Coordinator Coordinator Director Danielle Sitzman Erika Kubly Kent Ralston 1.30 4.00 1.70 8.80 7.80 5.50 5.20 11.00 NDS Department FTE by Activity NDS Administration Community Development Neighborhood Outreach Housing Inspection Building Inspection Urban Planning Metro Planning Org of Johnson Co Housing Authority 193 NDS Administration Neighborhood and Development Services (NDS) Administration is responsible for oversight and support of the department’s four operating divisions, Administration, Development Services, Neighborhood Services (including the Housing Authority), and the Metropolitan Planning Organization of Johnson County (MPOJC). General Fund Activities: • The NDS Administration activity manages and coordinates the activities of the department’s four divisions. Recent Accomplishments: • Our work in planning, zoning, site, design review and building code and inspection services support continued development in the Riverfront Crossings district. Since the adoption of the Riverfront Crossings Form Based Code in 2014 there has been an investment of over $196.7 million and 1,093 multi-family housing units created. One additional six story residential development approved, and demo permit issued by end of fiscal year 2021. • Purchased, renovated, and sold 70 homes since 2011 under the UniverCity program in our downtown and campus neighborhoods, an investment of over $3.5 million in the housing stock of our university impacted neighborhoods. • Allocated and programmed more than $17.3 million in federal COVID emergency relief funding to our local transit agencies (Iowa City, Coralville and Cambus). • Coordinated and implemented a new permitting software (Energov) for public works and NDS, as well as provide ongoing education to the public and development community about the new software. 194 Upcoming Challenges: • The complexity, lack of flexibility and number of reviews in our development process. We currently have zoning districts, conservation/historic districts, sensitive areas ordinance, design overlays, Peninsula Code, Eastside Mixed Use District, Riverfront Crossings Form Based Code with eight sub-districts, and the upcoming South District Form Based Code to learn and implement. The process is time consuming and there is difficulty understanding requirements amongst enforcement officials, other departments, and the development community. • Staff capacity. In Development Services they have been asked to complete several Council initiatives that are in addition to their existing workload including, but not limited to, City-wide Comprehensive and Neighborhood District Planning, integrating missing middle housing in our residential zones as well as regulatory changes to support affordable housing, substantial amendments to the Riverfront Crossings Form Based Code, and climate action initiatives. Neighborhood Services is the primary administrator of additional state and federal funding through the CARES Act in response to COVID-19 for low-moderate income households. These funds are approximately three times our typical federal entitlement amount. Administering these funds, as well as potential ARPA funds, while spending out current funds in a timely and effective manner will be challenging. MPO has allocated and programmed more than $17.3 million in COVID emergency relief to our local transit agencies. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Supplies expenditures increased by 26.2% in the fiscal year 2023 budget primarily due to an increase in software expenditures. 195 Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. Personnel 84% Services 15% Supplies 1% Neighborhood & Development Admin FY23 Expenditures -$312,038 196 Neighborhood Services The Neighborhood Services Division is responsible for the administration of various housing services, housing programs and revitalization efforts that focus on sustaining healthy neighborhoods. The Division provides housing inspection services, facilitates communication and outreach services to neighborhood associations and coordinates Iowa City's public art and PIN Grant programs. The City's federal Community Block Grant (CDBG) and HOME programs are also administered through the Neighborhood Services Division. General Fund Activities: • Community Development provides 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. • Neighborhood Outreach 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. • Housing Inspection complete she systematic inspection of all rental properties located in the City, including the inspection of high occupancy units, rooming houses, and multi- family buildings older than 1996, public housing units, fraternities/sororities, and family care units on a one-year cycle, the inspection of all housing related to the Housing Authority’s Housing Choice Voucher Program, and investigating and resolving housing and nuisance complaints for all properties. • Human Services coordinates with the United Way of Johnson County and the Housing and Community Development Commission in providing funds for human service agencies. The City Council makes annual allocations to the area’s human service agencies as part of the Aid to Agencies budget process. Iowa City Property Management Fund Activities: • The Iowa City Property Management activity accounts for the operations of the City- owned rental units at the Peninsula Apartments (ten units) and Augusta Place (six units). Each development pays 9% of its gross rents towards administration which is accounted for in the Iowa City Property Management activity. Housing Authority Fund Activities: • Housing Authority Voucher Programs works with over 400+ owners/ landlords and administers 1,191 HCVP vouchers, 95 VASH vouchers, 78 Mainstream Vouchers for Permanent Supportive Housing, 69 Emergency Housing Vouchers, and 24 Project Based vouchers for Permanent Supportive Housing. • Housing Authority Public Housing owns and manages 86 public housing units. The Housing Authority serves as the landlord and rents these units to eligible tenants. They 197 are low-density units scattered throughout Iowa City and were constructed to conform and blend into the existing neighborhood architecture. Boards and Commissions: • 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 Neighborhood Services 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. Recent Accomplishments: • Assisted 47 affordable housing units through CDBG and HOME funds, including rental acquisition, rental rehab, and owner-occupied rehab. • Provided technical assistance funds to support in-home childcare providers through 4Cs. • Completed and sold the 3rd home through the South District Homeownership Program to a buyer under 50% AMI. Estimated monthly housing costs are under $550/month. • Assisted six households with home repair to mitigate environmental triggers for asthma or other lung disorders through the Healthy Homes program. • Awarded $689,250 to 18 legacy agencies and $30,000 to three emerging agencies through the Aid to Agency funding allocation. • Provided $725,000 in fiscal year 2020 and fiscal year 2021 Affordable Housing Funds to the Housing Trust Fund who allocated to Shelter House’s 501 Project which will provide 36 units of permanent supportive housing for homeless individuals. • Allocated $37,500 to Center for Worker Justice and $125,000 to Shelter House in Opportunity Funds to provide COVID-relief and eviction prevention services to residents. • Served 84 households through the Security Deposit Assistance program administered by CommUnity Crisis Services and Food Bank. • Allocated $616,000 in CDBG-CV funds to CommUnity Crisis Services and Shelter House for emergency housing assistance in response to COVID. 273 households were served in fiscal year 2021, 80% of which were under 30% of the Area Median Income. • Awarded $532,323 in CDBG-CV funds to nonprofits for 17 public service projects to prevent, prepare for and respond to COVID-19. • Partnered with ECICOG to provide $424,000 in CDBG-CV funds to assist 27 Iowa City small businesses impacted by the pandemic. Twenty-two of the 27 businesses are owned by women or persons of color. 198 • Collected $1.8M in TIF affordable housing fee-in-lieu funds for the Tailwinds project. $1.5M of these funds were used to purchase 16 duplexes that will be part of the South District Homeownership Program. • Purchased six units at Augusta Place which serve as affordable rentals operated by the Iowa City Housing Authority. • Provided ongoing monitoring for 93 units with affordable housing requirements in the Riverfront Crossings District. • Utilized new Energov land use management software for housing inspections and shifted from sending notices of inspection and inspection reports by mail to email. • Resumed systematic rental inspections in-person with additional COVID protocols in place, balancing concerns of tenants and property managers while continuing to perform necessary health and life-safety inspections. • PIN grants funded 11 projects including tree plantings in Benton Hill Park, Eulenspiegel Puppet drive-in performances, Iowa City Community Band performances, neighborhood newsletters, and South District Neighborhood events, bike repair stations, and meeting daycare services. • Committed $33,800 in public art funds for the Oracles of Iowa City mural at the Capital Street Parking Ramp to provide paid opportunities for BIPOC artists and to foster public conversation and action towards racial justice. • Provided over $37,000 in public art funds for artist matching grants, the Iowa City Sculptor’s Showcase, and Kiwanis Park Community Garden art. • Developed an online Artist Registry for visual, literary, performing and multi-disciplinary artists to provide an opportunity to feature local artists and connect with them about available arts funds. • The partnership with Shelter House and the receipt of 69 Emergency Housing Vouchers to assist persons who are chronically homeless. • Since July 1, 2021, 63 of the 69 EHV vouchers have been issued. Effective October 1, 2021, 28 qualifying families and individuals are under lease. It is noteworthy to add a Nationwide survey of Housing Authorities in mid-August revealed that the Iowa City Housing Authority, working in collaboration with Shelter House, was one of only 7% (44 of 626) of Housing Authorities that have progressed far enough with project execution to have issued EHV vouchers and actually housed qualifying families and individuals. • Using CARES Act funds to assist Shelter House with the hiring of case management staff dedicated to the Mainstream Program ($139,088). • The partnership with Shelter House has resulted in increased resources for Shelter House from the Balance of State Continuum of Care. • Since 1998, 195 families have moved to homeownership with assistance from the Housing Authority (TOP/ADHOP, HCVP Homeownership, FSS Program, Down Payment Assistance, and UniverCity). • The Housing Choice Voucher Program is projected to pay approximately $8.1+ million in Housing Assistance Payments to landlords/owners of rental properties in Johnson County in calendar year 2021. 199 • The Housing Authority is projected to pay approximately $400,000+ to private sector Iowa City contractors for the capital improvement, general maintenance, and repair of Public Housing properties in calendar year 2021. Upcoming Challenges: • Staff capacity to administer all existing and new programs including HOME funds allocated through the American Rescue Plan Act. HOME-ARP funding in response to the pandemic is more than triple the amount of the City’s regular entitlement award and has different program requirements to administer. Additionally, increased training is necessary for newer staff members. • Implementation of new software for inspections and complaints while continuing to conduct inspections using COVID-19 protocols. • Continue to maximize our Federal resources; especially the Mainstream and Emergency Housing vouchers which provide housing assistance our most vulnerable populations. 200 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Community Development saw a 96.75% decrease in Capital Outlay for fiscal year 2023 primarily due to the purchase of South District homes in the fiscal year 2022 budget. Neighborhood Outreach also saw a 48.86% decrease in Capital Outlay in the fiscal year 2023 due to carryforwards in the fiscal year 2022 budget for public art projects. Housing Inspections Supplies expenditures increased by 130% in the fiscal year 2023 budget due to the addition of some office furniture. Services expenditures for the Housing Authority Voucher Program decreased in fiscal year 2023 due to a budgeted decrease in landlord rents from fiscal year 2022. Staffing Level Change Summary A .63 FTE Program Assistant – Community Development was increased to a 1.00 FTE position. With the receipt of the EHV Vouchers, the Iowa City Housing Authority increased a .63 FTE Housing Program Assistant to a 1.00 FTE. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Neighborhood Services Community Development Neighborhood Outreach Housing Inspection Human Services GF Iowa City Property Management CDBG HOME Iowa City Property Management Housing Authority Voucher Housing Authority Public Housing 201 Goals, objectives, and performance measures Neighborhood Services Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Rental Permits 4,557 4,531 4,524 4,530 4,540 Rental Units 19,838 19,951 19,274 19,500 19,600 Housing, Zoning & Nuisance Complaints 3,783 2,539 2,158 2,100 2,100 Percent Citizen Complaints/Inquires are Resolved within 14 days 87% 80% 90% 90% 90% Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Improve the City’s private residential building stock. Department Objective: Stabilize neighborhoods through UniverCity, South District, and GRIP reinvestment programs. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Rental Properties Converted to Single Family Homes (UniverCity & South District) 4 3 2 4 2 Owner-Occupied Homes Rehabilitated (GRIP) 5 10 1 6 7 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Facilitate productive and effective communication and cooperation between the City and the neighborhood associations. Department Objective: Maintain an updated active list of neighborhood association contacts so as to sustain communication with neighborhoods. Encourage alternatives to neighborhood newsletters such as email lists, Facebook and NextDoor so that communication can continue within the neighborhood. 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Housing, Zoning & Nuisance Complaints 202 Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of neighborhoods with active leadership and established community link. 18 16 16 16 16 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Facilitate productive and effective communication and cooperation between developers proposing land use changes (rezonings, subdivisions, special exceptions, etc.) and residents near the subject property by assisting in the implementation of the Good Neighbor Program. Department Objective: Coordinate communication between developers and residents through meetings and other public input opportunities. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Good Neighborhood Meetings 4 4 5 6 6 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Enhance Community Mobility for All Residents Department Goal: To enhance the appearance of the City through the selection and integration of art in the public environment. Department Objective: Utilize Public Art Program funding to encourage the creation of public art within the downtown core as well as the neighborhoods as well as overseeing the review of proposals for public art installations in the City by the Public Art Advisory committee. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Public Art Projects 9 2 15 12 12 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Strengthen Community Engagement and Intergovernmental Relations Department Goal: Create/enhance suitable living environments, provide decent housing and create economic development opportunities. Department Objective: 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). Performance Measures: FY 2019 FY 2020* FY 2021* FY 2022* Projected FY 2023* Estimate Legacy Agencies Assisted * 18 18 18 18 Average Funds per Legacy Agency * $33,083 $36,570 $38,292 $39,000 Emerging Agencies Assisted * 3 2 3 3 Average Funds per Emerging Agency * $6,333 $8,369 $10,000 $10,000 Total Funds Spent/Allocated $391,700 $644,500 $675,000 $719,250 $737,100 Total Agencies Assisted 17 21 20 21 21 Average Funds per Agency $23,041 $29,262 $33,750 $32,059 $35,100 *Aid to Agencies funding was split into two categories beginning in FY20 (Legacy/Emerging) 203 Goals, objectives, and performance measures Housing Authority Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Advance Social Justice, Racial Equity, and Human Rights 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: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Total Participants 247* 240 215 212 220 % of Participants with Escrow Accounts 92% 92% 88% 89% 92% % of Participants with Increased Income versus Prior Year 65% 64% 52% 54% 65% FSS Graduates 45 39 21 25 42 *Revised 2020 0 5 10 15 20 25 30 35 40 45 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate 45 39 21 25 42 Family Self Sufficiency Graduates 204 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Affordable Rental Housing: Provide affordable, decent and safe rental housing for eligible low-income families, elderly persons, and persons with disabilities. Department Objective: Maintain a scattered sites Public Housing program. Performance Measure: FY 2019 FY 2019 FY 2020 FY 2021 Projected FY 2022 Estimate Actual Occupancy Rate for Fiscal Year (Goal – 95%) 90% 91% 91% 92% 92% % of All Emergency Work Orders Completed within 24 hours (Goal – 100%) 100% 100% 100% 100% 100% Average Number of Calendar Days of All Non-Emergency Work Orders (Goal – < 25 days) 1.5 days 1.5 days 1.5 days 1.5 days 1.5 days Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Promote an Inclusive and Resilient Economy Throughout the City Department Goal: Affordable Rental Housing: Increase affordable housing choices for low-income families, the elderly, and persons with disabilities in private market rental units. Department Objective: Provide homeownership opportunities through the HCV homeownership program. 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: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate HCVP Homeownership Vouchers $63,264 $66,679 $77,773 $81,766 $86,673 HCVP Non-Elderly Disabled Vouchers $326,908 $329,382 $333,260 $369,779 $391,965 HCVP Portable Vouchers $321,535 $296,829 $149,328 $193,581 $205,196 VASH Vouchers $344,403 $330,016 $350,673 $344,118 $364,765 Mainstream Vouchers N/A N/A $51,182 $140,142 $222,668 Emergency Housing Vouchers N/A N/A N/A $53,255 $519,156 All Other HCVP Vouchers $6,113,805 $6,678,413 $6,601,056 $6,437,304 $6,823,542 Total HAP Payments (includes FSS Escrow Deposits) $7,846,567 $8,358,264 $8,060,850 $8,002,749 $8,482,946 Total Voucher Utilization (# of vouchers leased on the first day of the month) 98% 101% 98% 97% 98% 205 Development Services The Development Services Division is responsible for facilitating the development process from Comprehensive Planning to Annexation, Zoning and Subdivision, Site Plan, Building Permit, Building Inspections, and Final Certificate of Occupancy. The Division is also responsible for zoning code related inspections and enforcement; local administration of state and federal regulations such as floodplain management regulations; historic preservation programs, administration of the Sign Code, minor modification applications, temporary use permits, and other local permits; research, recommendations, and developing code amendments to address City Council and/or City Manager’s Office directives such as the Affordable Housing Action Plan, the Climate Action Plan, and the Equity Toolkit. The Division also interacts regularly with other local organizations such as the Iowa City Downtown District, the Iowa City Homebuilders Association, the Iowa City Area Association of Realtors, and Friends of Historic Preservation. General Fund Activities: • The Building Inspections activity is responsible for facilitating the Site Plan review process, Building Permit review, Building Inspections and Final Certificates of Occupancy. Building Inspection Services is also responsible for enforcement of 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. Review and issuance of all permits for new construction, additions, alterations, repairs and signs is a key function. • The Urban Planning activity 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 administers zoning, subdivision and historic preservation 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 activity fulfills state statutory requirements pertaining to zoning, development, and historic preservation. 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 Board of Appeals holds appeal hearings on and determines the suitability of alternate materials and methods of construction and to provide for reasonable 206 interpretation of the International Building Code, International Residential Uniform Plumbing Code, National Electrical Code, International Mechanical Code, International Fire Code, Dangerous Building Code and the Iowa City Housing Code. Recent Accomplishments: • Adoption of a form-based zoning code for a portion of the South District. • Identified additional building inspection types to improve enforcement of energy efficiency code in new and existing buildings. • Gained listing on the National Register of Historic Places for a 6 ½ block area of the downtown. • 1121 S. Gilbert Street-design review, site plan, and building plan/construction review of new 4 story residential building in the Riverfront Crossings District. • Tailwinds-E. College Street-development agreement, rezoning and design review to preserve historic buildings and construct new 11-story residential building • Gilbane Project-rezoning, design, and site review of new 6-story residential building in the Riverfront Crossings District • Completed an update to the Iowa City/Johnson County Fringe Area Agreement. • Hired and on-boarded four new staff members (27% of entire Division staffing) due to retirements job transfer, and FTE expansion. 207 Upcoming Challenges: • Assistance with program development to incentivize improved energy efficiency in new and existing buildings in the community • City-wide Comprehensive Planning and Neighborhood District Planning of ten districts to engage with the community on key future land use and climate action goals • South District Form Based Code Incentive program to help the implementation of the new code. • Lead the collaboration with Neighborhood Services and Communications Department to implement the Tyler 311 customer complaint software. • Study of parking ratios to inform code changes to minimum parking standards • Support the adoption of an update to the Affordable Housing Action Plan through potential code changes to improve housing affordability. 208 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Building Inspection Supplies expenditures decreased by 68% in the fiscal year 2023 budget due a workspace redesign budgeted in the fiscal year 2022 budget. Urban Planning Services expenditures decreased by 30.2% in fiscal year 2023 primarily due to higher consultant fees in the fiscal year 2022 budget for the South District FBC program. The fiscal year 2023 budget does include $150,000 in consulting services for a Comprehensive Plan update and a parking study. Staffing Level Change Summary A 1.00 FTE Development Regulation Specialist position within Building Inspections was converted to a 1.00 FTE Associate Planner within Urban Planning. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Development Services Building Inspections Urban Planning 209 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Efficiently process construction permits to encourage economic development. Department Objective: Review building permit and site plan applications to protect the health and safety of citizens while facilitating economic development opportunities. Performance Measures: CY 2017 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate New Single Family Dwellings 157 109 80 97 130 130 Total Building Permits 818 684 702 651 750 750 Total Value of Construction (in millions) $216.8 $192.8 $231.5 $87.3 $167.0 $167.0 Percent change year over year -44.2% -11.1% 20.1% -62.3% 91% 0% *10 Year Average $169.50 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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. Department Objective: Review application proposals, coordinate feedback from various departments, provide advice to the applicants, and write reports, including recommendations to boards and commissions. Participate in public meetings, both formal and informal, to communicate proposals, solicit input, and respond to questions about the approval process. Performance Measures: Planning & Zoning Commission FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Annexations 1 0 1 1 2 2 Rezonings 26 16 6 9 10 10 Preliminary Plats 11 4 6 3 5 5 Final Plats 0 6 5 4 5 5 Code Amendments 5 3 6 6 5 4 Comprehensive Plan Amendments 3 2 0 2 3 2 Right-of-way Vacations 2 2 0 2 1 1 County Zoning Items 0 5 8 7 6 6 Total 48 38 32 34 37 35 $0.0 $50.0 $100.0 $150.0 $200.0 $250.0 0 100 200 300 400 500 600 700 800 900 CY 2017 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate New Single Family Dwellings Total Building Permits Total Value of Construction (in millions) 210 Board of Adjustment FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Special Exceptions 7 6 13 11 13 9 Appeals 0 0 0 1 1 0 Variances 0 0 0 0 0 0 Development Activity Metrics FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Acres Annexed 7.9 0.0 35.29 3.6 70.0 10.0 Acres Zoned Residential 171.0 80.0 72.1 37.2 50.0 50.0 Acres Zoned Commercial 0.70 26.90 0 17.68 80.00 5.00 Acres Zoned Mixed-Use / RF Crossings 5.08 5.30 2.75 5.90 2.00 2.00 Acres Zoned Commercial / Office 0.00 0.00 0.00 0.00 0.00 0.00 Residential Lots Final Platted / Created 67 32 83 59 60 60 Commercial Lots Final Platted / Created 1 3 0 2 1 1 Public Meetings Staffed FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Planning and Zoning 22 20 13 16 15 15 Board of Adjustment 8 6 11 8 8 8 Historic Preservation 14 18 12 13 14 14 Comp. Plan-related 3 0 0 3 5 5 Good Neighbor 14 8 4 3 15 15 Other public meetings 4 7 14 5 5 5 Historic Preservation Commission FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Project Reviews 102 100 96 94 102 110 Additional Landmarks 6 5 2 6 4 4 Additional properties in historic/conservation districts 0 0 0 1 0 62 Properties rehabed, restored, or converted through adaptive reuse 30 22 24 24 26 30 211 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 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 serves 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, Hills, Lone Tree, Oxford, Shueyville, Solon, and Swisher. In past years, the MPO has also facilitated discussion on regional issues including a fire protection mutual aid agreement, a Joint Emergency Communications Center, future passenger rail, and affordable housing issues. Watch this short video to learn more about the MPO: https://youtu.be/qTX5WP7m3pU 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. MPOJC Fund Activities: • The Metropolitan Planning Organization (MPO) of Johnson County 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 (FHWA). 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 plans, corridor studies, intersection analyses, survey reports, and review of development projects. The MPO also prepares state and federal grant applications and fulfills the associated administration and regulation compliance. 212 Recent Accomplishments: • Completion of fiscal year 2021 Transportation Planning Work Program projects & adoption of the fiscal year 2022 Work Program. • Completion of the MPO Fiscal Year 2022-2025 Transportation Improvement Program and acceptance by the Iowa DOT, Federal Transit Administration, and Federal Highway Administration. • Completion of the year-end National Transit Database Annual Reports for Iowa City and Coralville Transit and University of Iowa Cambus system. • Allocation and programming of more than $10.5 million in surface transportation infrastructure and transit operating funds. • Allocation and programming of more than $17.3 million in federal COVID emergency relief funding for local transit agencies. 213 Upcoming Challenges: • Completion of the year-end National Transit Database Annual Reports for Iowa City and Coralville Transit and University of Iowa Cambus system. • Completion of the MPO Fiscal Year 2023-2026 Transportation Improvement Program and acceptance by the Iowa DOT, Federal Transit Administration, and Federal Highway Administration. • Completion of fiscal year 2022 Transportation Planning Work Program projects & adoption of the fiscal year 2023 Work Program • Completion and adoption of the MPO Long Range Transportation Plan revision by the Iowa DOT, Federal Transit Administration, and Federal Highway Administration – due May 2022. • Allocation and programming of Surface Transportation Block Grant and Transportation Alternative Program funds for the urbanized area. 214 Budget highlights Service Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. Financial Highlights The fiscal year 2023 budgeted expenditures increased by 3.9% over fiscal year 2022 primarily due to increases in wages and benefits. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. Actual Actual Actual Revised Budget Projected 2019 2020 2021 2022 2023 2024 MPOJC FY23 Expenditures -$845,692 Personnel Services Supplies 215 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing throughout the City, Promote an Inclusive and Resilient Economy throughout the City, Enhance Community Mobility for All Residents, Invest in Public Infrastructure, Facilities and Fiscal Reserves, and Strengthen Community Engagement and Intergovernmental Relations Department Goal: To improve residents’ lives in the community by improving transportation safety, and increasing the percentage of commuters walking, biking, or using public transit. Department Objective: Provide transportation (private vehicle, transit, bicycle and pedestrian) planning services including data collection, analysis, grant application and administration, development review, long range planning, traffic studies, traffic modeling, and coordination with other local governments including the University of Iowa, Iowa Department of Transportation, Federal Transit Administration and the Federal Highway Administration. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2022 Estimate Grant Awards Received for the City 7,214,896 2,763,479 3,564,207 9,592,924 1,822,924 Vehicle Collisions: Includes all reported vehicle collisions where property damage exceeded $1,000 or where an injury occurred. Department objective is to have zero fatalities. Transportation Safety (Vehicle Collisions) CY 2018 CY 2019 CY 2020 CY 2021 Projected* CY 2022 Estimate Property Damage Only 1,073 1,065 534 1,074 1,060 Possible/Unknown Injury 218 195 113 223 215 Minor Injury 116 92 72 108 105 Major Injury 17 9 13 14 14 Fatal 0 2 1 2 1 Totals 1,424 1,363 733 1,421 1,395 *Average of CY 2016-2019 Vehicle Miles Traveled & Emissions Per Capita : Vehicle miles traveled and CO2 emissions per capita within corporate limits. Reducing vehicle miles traveled and subsequent greenhouse emissions is an objective of the Transportation Planning Division. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected* CY 2022 Estimate Total Vehicle Miles Traveled Per Capita 4,728 4,803 4,126 4,770 4,579 Metric tonnes of Vehicle CO2e Per Capita 2.08 2.10 1.82 2.10 2.01 *Average of CY 2016-2019 216 Bicycle & Pedestrian Collisions: Includes all reported collisions involving bicycles or pedestrians. Department objective is to have zero fatalities. Transportation Safety (Bicycle & Pedestrian Collisions) CY 2018 CY 2019 CY 2020 CY 2021 Projected* CY 2022 Estimate Property Damage Only 0 0 1 1 1 Possible/Unknown Injury 25 12 8 19 18 Minor Injury 28 28 13 30 27 Major Injury 5 3 5 5 4 Fatal 0 0 0 0 1 Totals 58 43 27 55 51 *Average of CY 2016-2019 Mode Split - Commuting to Work: Includes all workers 16 years or older by primary means of travel to work. Department objective is to increase the mode split for walking, biking, or use of public transit. Travel to Work (%) CY 2000* CY 2009** CY 2012** CY 2015** CY 2018** Drove alone 65.3 63.1 63.6 57.0 58.0 2 or more person carpool 13.7 14.3 12.6 8.9 8.4 Transit 6.0 6.9 7.3 9.9 8.6 Bike 1.7 2.2 2.6 3.7 3.5 Walked 11.1 10.7 10.4 16.0 15.7 Taxi, Motorcycle and other means 0.4 0.8 1.5 1.2 1.6 Worked at Home 1.7 2.0 2.1 3.5 4.2 *Includes CTPP data from 2000. ** Includes 3-year American Community Survey data. Drove alone 58% 2 or more person carpool 8% Transit 9% Bike 3% Walked 16% Taxi, Motorcycle and other means 2%Worked at Home 4% CY 2018** 217 Public Works Department Contact information Public Works Director: Ronald Knoche, PE Website: www.icgov.org/publicworks Telephone: 319-356-5138 Address: 410 E. Washington Street 218 Public Works Department Department Mission 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 community members today and for generations to come. Department Description The Public Works Department is a combination of seven different divisions across eight different funds. “Public Works plays a daily role in everyone’s lives. It is our privilege to be able to serve the Iowa City community." - Ron Knoche 219 Funds/Divisions General Fund: • Public Works Administration • Engineering Road Use Tax Fund: • Streets Operations Wastewater Fund: • Wastewater Operations Water Fund: • Water Operations Refuse Collection Fund: • Resource Management Landfill Fund: • Resource Management Stormwater Fund: • Engineering Equipment Fund: • Equipment Operations Public Works Administration *Public Works Administration *Public Works Facility Engineering Services *Engineering Services *Stormwater Operations *Stormwater Capital Reserves Streets Operations *Road Use Tax Administration *Sidewalk Inspection *Traffic Engineering *Streets System Maintenance Water Operations *Administration *Treatment Plant Operations *Distribution System *Customer Service *Public Relations *Debt Service *Capital Reserves Wastewater Operations *Administration *Treatment Plant Operations *Lift Stations *Collection Systems *Debt Service *Capital Reserves Resource Management *Landfill Administration *Landfill Operations *Landfill Replacement Reserves *Solid Waste Surcharge Reserve *Landfill Closure Reserves *Refuse Administration *Refuse Operations *Yard Waste Collection *Curbside Recycling Collection *White Goods/Bulky Collection Equipment Services *General Fleet Maintenance *Non-Public Safety Radio System *Equipment Replacement Reserves 220 Department Staffing The Public Works Department has 159.76 FTE across 7 divisions and 25 activities. Senior Management City Engineer Resource Mgmt. Supt. Equipment Supt. Wastewater Supt. Jason Havel, PE Jennifer Jordan Dan Striegel Tim Wilkey, PE Streets Supt. Water Supt. Brock Holub Jonathan Durst, PE 2.00 20.00 26.00 31.25 36.51 11.00 33.00 Public Works Administration Engineering Services Wastewater Water Resource Management Equipment Streets Public Works FTE by Division 221 PW Admin $551,100 Engineering $3,332,023 Wastewater $9,975,902 Water $9,408,244 Resource Management $10,384,280 Equipment $6,119,417 Streets $7,279,259 1% 7% 21% 20%22% 13% 16% Public Works FY23 Expenditures -$47,050,225 PW Admin Engineering Wastewater Water Resource Management Equipment Streets 222 Public Works Administration Public Works Administration provides direction and administrative support to departmental operating divisions. General Fund Activities: • The Public Works Administration activity manages and coordinates the activities of the department’s seven divisions. • The Public Works Facility activity accounts for the operations and maintenance of the City’s public works facility. Recent Accomplishments: • Final review for asset management software purchase. • Implementation of the Pavement Management Plan. • Implementation of Salt Brine and other winter maintenance treatments. • Implementation of additional staff for right of way management. Upcoming Challenges: • Workforce development and succession planning. • Implementation of the asset management software. • Updating asset inventory for public infrastructure. • Continued planning for the Public Works Complex. • Right of way management and increased fiber optic installation. • Continued COVID 19 response. 223 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights The Public Works Facility Supplies expenditures decreased by 48.6% due to a decrease in other maintenance materials budgeted. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Public Works Administration FY23 Expenditures -$551,100 Personnel Services Supplies Capital Outlay 224 Goals, objectives, and performance measures Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City, Enhance Community Mobility for All Residents, Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Effectively facilitate and regulate sidewalk cafes within the parameters established by the City Council. Department Objective: Issue permits and provide site inspections for sidewalk and street cafes. Performance Measures: Permits Issued CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Sidewalk Cafes 36 34 34 39 40 Street Cafes 3 4 3 3 3 Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City, Enhance Community Mobility for All Residents, Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Effectively regulate the use of public right-of-way necessary to facilitate construction of building projects. Department Objective: Issue permits for use of public right-of-way that facilitate development while protecting the public interest, health and safety. Performance Measures: Permits Issued CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Use of ROW 7 6 9 7 7 Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City, Enhance Community Mobility for All Residents, Foster Healthy Neighborhoods and Affordable Housing Throughout the City 36 34 34 39 40 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Sidewalk Cafes 225 Department Goal: Effectively regulate the use of public right-of-way necessary to facilitate construction and operation of fiber optic/telecommunications projects. Department Objective: Issue license agreements for use of public right-of-way fiber optic/telecommunications projects while protecting the public interest, health and safety. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate License Agreements Issued 0 2 0 1 0 0 1 1 2 2 3 CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate License Agreements Issued License Agreements Issued 226 Engineering 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 residents. The Division also manages the public right-of-way to maintain the health, safety, and welfare of our community, and operates the storm water utility. General Fund Activities: • Engineering performs work in connection with all municipal public works improvements including bridges, roads, water mains, sanitary sewers, and storm water 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. Division staff also aid other departments in the design and construction of public improvement projects. Storm Water Fund Activities: • Stormwater Operations exists to provide safe, clean, and healthy waterways for our community. We do this by using education, outreach, community involvement, volunteers, capital projects, and enforcement of our City’s Ordinances that provide for and protect our watersheds. 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. • Stormwater Capital Reserves accounts for storm water funds that are set aside for the replacement of storm water and storm sewer infrastructure and to provide for the repair and restoration of public stream banks. Recent Accomplishments: • Substantial completion of the Asphalt Resurfacing 2020 Project • Substantial completion of the Prentiss Street Bridge Project • Substantial completion of the Petsel Place Storm Sewer Improvements Project • Substantial completion of the Gilbert Court Sidewalk Infill Project. • Hosted 20 events, where volunteers logged 120 hours of service to clean up the City’s watersheds, waterways, wetlands, prairies, and other natural spaces in calendar year 2020 • The Stormwater Quality Best Management Practices Program participated in a total of 26 projects aimed at improving Stormwater runoff water quality throughout the community, providing approximately $29,000 toward total combined project costs in fiscal year 2021 • Initiated 17 creek repair projects totaling approximately $117,000 to repair damaged areas along local creeks in fiscal year 2021 227 • Completed design and construction of projects to repair damaged storm sewer infrastructure at various locations within the City • Participating in the Your Best Lawn campaign with the cities of Coralville and North Liberty, and the Iowa Department of Natural Resources Upcoming Challenges: • Close out the Iowa City Gateway Project • Complete construction of the Asphalt Resurfacing 2021 Project • Complete construction of the Idyllwild Drainage Diversion Project • Complete construction of the Second Avenue Bridge Project • Complete design and construction of the Gilbert Street Bridge Project • Complete construction of the American Legion Road Improvements Project • Complete construction of the Melrose Avenue / IWV Road – Highway 218 to Hebl Avenue Improvement Project • Complete design and construction of the First Avenue/Scott Boulevard Intersection Improvements Project • Complete design and construction of the Benton Street Rehabilitation Project • Complete design and construction of the Rochester Avenue Reconstruction Project • Complete construction of the Scott Boulevard Trunk Sewer Extension Project • Design and construction of the Asphalt Resurfacing 2022 Project • Complete construction of the Orchard Street Reconstruction Project • Adopt SUDAS Design Standards and implementation of SUDAS design standards for Stormwater infrastructure • Development of a right-of-way management ordinance • Extended periods of saturated soils coupled with more frequent and more intense rainstorms have contributed to increased streambank erosion and failure across the City in recent years. The City’s Creek Maintenance Program remains a valuable tool in helping address these issues • Complete design and construction of the North Westminster Storm Sewer Upgrades Project • On-going maintenance and repair of aging stormwater infrastructure • On-going maintenance of stormwater detention basins • On-going creek maintenance projects • Improving the quality of stormwater runoff related to the City’s MS4 permit • Inspections and enforcement from complaints received related to stormwater issues • Complete design of the Court Street Reconstruction Project • Complete design and construction of the Highway 6 Trail Project – Fairmeadows to Heinz • Complete design of the Rohret South Sewer Project • Design of the Dodge Street Reconstruction Project • Design of the Burlington Street Bridge Replacement Project • Complete design and construction of the Fairchild Street Reconstruction Project • Design of the Park Road Reconstruction Project – Rocky Shore to Riverside • Design of the Taft Road Reconstruction Project – American Legion to Lower West Branch 228 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Engineering Services expenditures increased by 10.9% in the fiscal year 2023 budget due to software repair and maintenance expenses and ITS storage chargebacks. Stormwater Operations Capital Outlay expenditures include $12,000 for a push camera in the fiscal year 2023 budget. Staffing Level Change Summary There are no service level changes included in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Engineering Services FY23 Expenditures -$2,649,255 Personnel Services Supplies Capital Outlay 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Stormwater FY23 Expenditures -$682,768 Personnel Services Supplies Capital Outlay 229 Goals, objectives, and performance measures Engineering Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City, Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate # of Projects Accepted 19 33 22 25 25 # of Subdivision Accepted 5 2 6 4 5 Streets (miles) 3.90 1.13 1.58 3.00 1.50 Water Main (miles) 1.95 1.95 2.57 2.00 2.00 Sanitary Sewer (miles) 1.21 0.68 1.57 2.50 1.00 Storm Sewer (miles) 1.53 1.92 1.70 1.50 1.75 Fire Hydrants 35 47 36 40 38 Trails/Sidewalks (miles) 0.41 1.97 0.03 0.50 0.80 Lift Station 0 0 0 0 0 Traffic Signals 0 0 0 1 0 Pedestrian Bridge 0 1 0 0 0 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City 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 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Excavation Permits Issued 420 453 409 460 480 Sidewalk Hazards Identified Addresses 264 428 279 291 300 Sidewalk Hazards Identified # of Squares 1,127 1,444 1,181 1,200 1,250 0 5 10 15 20 25 30 35 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Projects Accepted 230 Stormwater Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Demonstrate Leadership in Climate Action 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 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number Funded 28 25 26 25 25 Amount $40,185 $30,813 $29,037 $30,000 $30,000 Creek Maintenance – Grant Applications FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number Funded 7 15 17 15 15 Amount $32,020 $110,350 $116,927 $70,000 $70,000 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Demonstrate Leadership in Climate Action 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 CY2018* CY 2019* CY 2020* CY 2021 Projected CY 2022 Estimate Events 27 22 20 5 8 Volunteers 788 468 3 58 90 Volunteer Hours 1,898 1,836 120 90 135 Value $44,432 $42,980 $2,809 $2,107 $3,160 ** amount is calculated using FEMA’s Volunteer Rate of $22.95/hour *** amount is calculated using FEMA’s Volunteer Rate of $22.73/hour *amount is calculated using FEMA's Volunteer rate for Iowa $23.41/hour $0 $0 $0 $1 $1 $1 $1 0 5 10 15 20 25 30 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate SW BMP Grants Funded Creek Grants Funded 231 Streets Operations 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. The Streets Division is also responsible for maintenance and repair of the traffic signal systems and City-owned roadway lighting. Road Use Tax Fund Activities: • 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 is divided into ten geographical areas for sidewalk inspection. Each year, the sidewalks in one of these ten areas are thoroughly inspected in accordance with the criteria established by the City Engineer to determine if sidewalk repairs are necessary. • Traffic Engineering staff coordinate and maintain traffic signals; pedestrian signs and signals; lane line painting for traffic, bicycles, and pedestrians; street lighting and poles; banners; specialty bridge lighting; locating City utilities; and plan review and coordination for projects. • Streets System Maintenance provides 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. 232 Recent Accomplishments: • Patched approximately 4,960 potholes and replaced 138 street panels in fiscal year 2021 • Leaf program picked up 635 loads totaling 1,715 tons in fiscal year 2021 • Replaced 1,486 street signs in fiscal year 2021 to comply with Federal retro-reflectivity requirements. • Completed five street sweeping passes of the entire street network. • Street sweeping program picked up 157 loads totaling 1,256 tons in fiscal year 2021 • Sprayed all pavement markings including a second fall application on major streets. • Assisted with the cleanup after the 8-10-2020 Derecho Event. • Responded to City needs during the protests. • Assisted other Divisions and Departments with tasks such as; sign installations, water main breaks, traffic control setup, erosion control, tree removal, and concrete projects. • Moved into the new PW building. • Brine maker and blending station completed. Upcoming Challenges: • Limited road use tax revenues inhibit adequate preventive street maintenance. • Deferred maintenance will result in poorer pavement quality and increased demand for patching and temporary repairs. • Completing existing work assignments such as pavement repairs, leaf collection, and snow plowing with current revenue and resource levels • More bike lanes and cross walks to maintain. • Maintenance on the new Public Works Facility • Integrating brine into the snow removal/ice control operations. • To construct covered bunkers to store sand/salt • Upgrading unsupported Autoscope controlled intersections • Additional specialty lighting and banners to manage and maintain • To install PTZ cameras at all signalized intersections. 233 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Traffic Engineering expenditures increased in fiscal year 2023 by $110,537 or 7.9% largely due to the inclusion of a paint truck within Capital Outlay expenditures for $140,000 and traffic signal equipment for $85,000. Streets System Maintenance expenditures increased in fiscal year 2023 by $291,211 or 5.6% primarily due to an increase in vehicle rental and replacement chargebacks. Streets System Maintenance Capital Outlay expenditures include $22,000 for a claw bucket and Sidewalk Inspection expenditures include $120,000 for sidewalk and right of way repairs. Road Use Tax revenues are projected to increase at only 2.5% in fiscal year 2023 versus fiscal year 2022 despite the completion of the 2020 census. Staffing Level Change Summary A 1.00 FTE Electrician – Traffic Engineering position was added in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Streets FY23 Expenditures -$7,279,259 Personnel Services Supplies Capital Outlay 234 Goals, objectives, and performance measures Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Meet Retro-reflectivity Standards. Department Objective: Continue sign replacements. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Signs Replaced 976 946 1,486 1,000 1,000 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Strengthen Community Engagement and Intergovernmental Relations 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 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Loads 250 169 157 175 175 Tons 2,224 1,079 1,256 1,400 1,400 Leaf Vacuum Pickup Season - Packer Truck Loads of Leaves FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Loads 13 46 23 35 35 Tons 104 368 184 280 280 Leaf Vacuum Pickup Season - Dump Truck Loads of Leaves FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Loads 445 516.25 612 525 525 Tons 1,113 1290.63 1,531 1,312 312 0 200 400 600 800 1,000 1,200 1,400 1,600 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Signs Replaced 235 Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Promote an Inclusive and Resilient Economy Throughout the City Department Goal: Provide Street Maintenance & Repairs. Department Objective: Efficiently Maintain & Repair Public Streets. Performance Measures: Input Measures: Materials Used/Miles of Street Maintained FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate 5 Year Average Concrete (yards) 1,547.75 1,751.25 1,238.75 1,800 1,800 1,472.46 Asphalt (tons) 571.11 445.05 446.43 550 550 383.64 Rock (tons) 1,155.78 2,028.96 2,599.21 2,600.00 2,600.00 1,600.13 Streets (miles) 294 295 250 252 255 250 Workload Measures FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Potholes Patched 6,344 4,945 4,960 6,100 6,100 Street Panels – Removal/Replacement 172 195 138 200 200 172 195 138 200 200 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Street Panels – Removal/Replacement 236 Wastewater 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 plant, and the local environment. The Wastewater Division operates and maintains the City’s Grade IV Biologic Nutrient Removal Wastewater Treatment Plant and associated Collection system that processes an average of 8.7 million gallons of wastewater per day. State of Iowa licensed 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, maintenance and collections staff are on-site five days a week. The division’s budget is organized into six activities: Wastewater Fund Activities: • Wastewater Administration administers Wastewater Division policies, procedures, budget and manages Wastewater division personnel. Wastewater Administration coordinates Wastewater Division activities with other City departments, and oversees the wastewater treatment plant, collections and lift stations. • Wastewater Treatment Plant Operations operates and maintains one treatment plant. The plant, located at 4366 Napoleon St. SE, was expanded in 2010 to accommodate more stringent water quality standards, future growth in residential and industrial customers and closure of the North Plant. The site of the North Plant that was in service for 79 years, has been decommissioned and restored to a recreation area, the Riverfront Crossings Park. • Wastewater Lift Stations operates and maintains 17 wastewater lift stations and 5 storm water stations throughout the city. The wastewater lift stations work in conjunction with the wastewater collection system. 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. The storm water lift stations are facilities designed to move storm water from flood protection areas to receiving streams thereby reducing the threat of flood damage to private and public property. • Wastewater Collection Systems maintains 320 miles of sanitary sewers and 110 miles of dedicated storm sewers. The wastewater collection system works in conjunction with the wastewater lift stations. The storm water collection system works in conjunction with the storm water lift stations and point of discharge to receiving streams. 237 • Wastewater debt service consists of principal and interest payments on wastewater revenue bonds, which are repaid with wastewater revenue. • Wastewater Capital Reserves accounts for wastewater funds that are set aside for the replacement of wastewater and sanitary sewer infrastructure. Recent Accomplishments: • Completed construction for the replacement of existing 1.0KW Generator with a 2KW generator, that will operate the full plant electrical load in emergency conditions was completed in 2020. • Installed air conditioning for control rooms at the new sludge digester complex, grit removal and blower building, this will extend variable frequency drive and other electronics life. • Performed a mixer study in Aeration Train One using an energy efficient mixer to observe compatibility, mixing action and consumption. Information to be used for upcoming CIP Mixer Replacement Project. • Updated Napoleon Lift Station pump drives from soft starts to VFD’s. This allows the pumps to match the incoming flows and increase energy efficiency during operation. • Purchase of E-ride utility trucks for maintenance staff to use around the plant rather than a gas engine full-size pick-up. • Completion of the Melrose Court Sanitary Sewer Replacement was accomplished before the University of Iowa football season started. There are some minor punch list items to complete this fall. • Rebuild of Tank 8001 mixer completed. • Continue with the yearly sewer maintenance program including lining and spot repairs. • Continued review of development projects within the City in conjunction with the Engineering Department, to ensure that City standards are followed, and that development meets the City’s long-term goals. Upcoming Challenges: • Review the recommendations of the Methane Feasibility Study to develop a methane recovery and utilization strategy to work towards the City Council goals as set out in the Iowa City Climate Action and Adaptation Plan. • Replace failed brick façade and top seal for sludge storage tank 8801 as well as replace internal piping. • Initiate a study to determine improvements and replacement of equipment and structures in the digester complex. Study to incorporate findings from the Methane Feasibility Study. • Digester Complex Rehabilitation Project that includes findings from the aforementioned study and addresses phosphorous removal/remediation. • Replacement of the influent pump station bar screen mechanisms with new and include screenings compactors and associated buildings and equipment. This work will include paving the screenings roll off access and the dewatering roll-off use for car wash sand loads, drilling fluids and concrete saw waste. 238 • Rebuild of the West Park Sanitary Lift Station. This work to be completed by WWD staff and includes pump, controls, gen-set, wet well conversion, new utility service (by others) and existing station abandonment. • New controls for several lift stations. These include Northwest, Naples, Country club and Rundell and Center. All work to be completed by WWD staff. • Make improvements to several storm and sanitary lift stations. • Continue with the yearly sewer maintenance program and to make repairs of sewer deficiencies as they are found to maintain the integrity of the sanitary sewer. • Construction of the Nevada Avenue sewer replacement project to begin in calendar year 2021. Because of the location of the sewer, construction coordination with homeowners will be the key to a successful project. • Construction of the Scott Boulevard Trunk extension and the American Legion Road improvement will require coordination in making the sanitary sewer connection that will result in the demobilization of the Windsor Height Lift Station and associated force main. • Continue to support inspection request for new sewer installations within the City prior to acceptance so to reduce issues when the contractor maintenance bond ends. • Creating a 5-year sewer maintenance program to better utilize our Sewer Main Replacement fund. This will incorporate the current lining and repair program and capture sewer replacement projects. • The WWD is working with the University of Iowa Department of Civil and Environmental Engineering on the development of a technology park to pilot emerging technologies in wastewater treatment and water reclamation. • Continue to offer tours to outside groups, students of all grade levels and student interns so to promote the importance of wastewater treatment as it applies to public safety and to “build the bench” of future professionals in the field of wastewater treatment and water reclamation. 239 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights In Wastewater Administration, Services expenditures increased by 5.2% in the fiscal year 2023 budget largely due to changes and increases in insurance. In Wastewater Treatment Plant Operations, Services expenditures increased by 20.0% due to an increase in budgets for electricity as well as other equipment repair and maintenance costs for fiscal year 2023. Capital Outlay expenditures for Lift Stations includes $75,000 for a portable trash pump and $35,000 for a portable generator in fiscal year 2023. Staffing Level Change Summary In the fiscal year 2023 budget, there are no staffing level changes. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Wastewater FY23 Expenditures -$9,975,902 Personnel Services Supplies Capital Outlay Debt Service Total Expenditures 240 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Promote an Inclusive and Resilient Economy Throughout the City, Strengthen Community Engagement and Intergovernmental Relations 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) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Goal Percent Removal* 98.6% 98.7% 98.7% 98.8% 98.8% 98.0% Total Suspended Solids (TSS) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Goal Percent Removal* 98.2% 98.1% 98.1% 98.2% 98.2% 98.0% Ammonia (NH3) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Goal Percent Removal* 94.0% 85.3% 88.0% 90.0% 94.0% 97.0% * Higher Number is Better Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City, Promote an Inclusive and Resilient Economy Throughout the City, Strengthen Community Engagement and Intergovernmental Relations Department Goal: Protect public and private property from water damage and health hazards. Department Objective: Control Sanitary Sewer Overflows (SSO – sewer backups). Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of SSOs per Year** 12 6 17 10 10 Sewer Jetting, Miles per Year* 36.0 43 49.5 53 53 Video Inspection, Miles per Year* 27.5 21 13.2 31 31 * Higher Number is Better ** Lower Number is Better 75.0% 80.0% 85.0% 90.0% 95.0% 100.0% FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate CBOD % Removal TSS % Removal NH# % Removal 241 Water Operations The mission of the Water Division is to produce and distribute high quality drinking water for the residential, commercial, industrial and firefighting needs of Iowa City in accordance with local, state and federal drinking water standards, and to promote good stewardship of natural resources. The Water Division, as part of the Public Works Department, operates and maintains the City’s Grade IV drinking water and water distribution system that serves the City of Iowa City and University Heights. The system is in continuous operation 24/7 to provide high quality water and service, at satisfactory pressures, and in sufficient quantities to meet customer demands. Iowa City’s water exceeds all required standards set by the Environmental Protection Agency, with over 200 water quality tests performed each day by professional staff. Water quality data is available through the annual Consumer Confidence Report . Water Fund Activities: • Water Administration administers City of Iowa City and Water Division policies, procedures, budget and manages division personnel. Water Administration coordinates Water Division activities with other City departments and divisions. • 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. The facility is operated 24/7 – 365 by state licensed water treatment operators who produce drinking water at the highest quality achievable. The treatment plant is 100% compliant with the Safe Drinking Water Act and uses activated carbon filters to remove many complex unregulated compounds. • Water Distribution System State licensed water distribution staff operate and maintain Iowa City’s approximately 280 miles of water main and connections that contains pipe as old as 1886. • Customer Service personnel investigate leaks, locate water and City communication fiber assets, interface with customers on a myriad of water concerns, schedule service changes and meter water used by our customers. • Water debt service consists of principal and interest payments on water revenue bonds, which are repaid with water revenue. • Water Capital Reserves accounts for water funds that are set aside for the replacement of water system infrastructure. Recent Accomplishments: • Filled 14 vacant permanent positions. • Plugged unused Jordan Well on Madison St. • Purchased a new excavator to replace an aged backhoe. 242 • Rehabilitated raw water and backwash pumps. • Performed extended river water pumping operations. • Recovered from damages caused by the Derecho. • Updated utility maps and processes. • Provided water main testing on numerous public and private projects. • Continued uninterrupted operations throughout the pandemic. Upcoming Challenges: • Rehabilitation of two alluvial wells. • Completion of multiple water main replacement projects both public and private. • Completion of the pressure reducing valve stations. • Train and make ready personnel to succeed three tenured staff upon retirement. • Extend a second power source to the peninsula well site. • Rebuild the chlorine feeder and emergency ventilation systems. • Adapt to new regulations related to lead, copper, chromium, and PFAS. • Collect survey-grade asset inventory data. • Rehabilitation of the emergency generators at remote facilities. 243 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights In Water Treatment Plant Operations, Services expenditures has decreased slightly in fiscal year 2023 due to some repairs and maintenance budgeted in the revised fiscal year 2022 budget for damage to water meters during the Derecho storm. Water Distribution System Capital Outlay expenditures include $225,000 for water main repairs and $25,000 for oversizing of water mains in the fiscal year 2023 budget. Water Customer Service includes $673,357 in chargeback revenues in fiscal year 2023 for services now shared with the Wastewater Fund. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Water FY23 Expenditures -$9,408,244 Personnel Services Supplies Capital Outlay Debt Service 244 Goals, objectives, and performance measures Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City Department Goal: Provide sufficient quantities of competitively priced high quality potable water to enable economic growth. Department Objective: Utilize long-term planning studies and prioritization matrices to make targeted distribution system investments to meet current and future water demand. Performance Measures: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate New Water Main in Miles 2.7 2.5 2.5 2.5 2.5 Water Main Replaced in Miles 1.6 0.4 0.6 0.5 0.5 % system 0.6% 0.2% 0.2% 0.2% 0.2% Annual Locates* in tickets 7,677 8,912 9,513 9,750 10,000 * Underground utility locates are performed prior to a digging activity in the right-of-way. The number of annual locates can be used as an indirect measurement of development activity. Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Water Efficiency Department Objective: Monitor production and usage trends to continue to identify opportunities to promote sustainable and affordable water use. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Water Pumped (millions of gallons*) 2,016 1,951 2,024 2,000 2,000 Water Use (gal. per capita per day) 72 69 73 72 72 Cost for one gallon of water** $0.0099 $0.0104 $0.0104 $0.0109 $0.0109 Unmetered Water Loss*** 11.0% 9.9% 9.6% 10.0% 10.0% Metered, Unbilled Water**** 1.0% 0.9% 0.9% 1.0% 1.0% (present worth at vol. rate) $1,122,000 $1,025,000 $1,033,000 $1,124,000 $1,124,000 * The City makes enough drinking water to put a mile-high stack of water on Kinnick Stadium football field annually. ** Cost determined by dividing the 5/8" meter monthly service charge by 100 cubic feet of water. *** Water lost to main breaks, flushing, development testing, firefighting, private service leaks, etc **** Metered water use at public facilities that are not billed for water. Addition of the "Unmetered Water Loss" percentage to "Metered, Unbilled Water" is the total water produced that generated no revenue. 245 Strategic Plan Goal: Enhance Community Mobility for All Residents Department Goal: Maintain infrastructure and water affordability for a variety of income levels and associated housing types. Department Objective: Minimize service interruptions from infrastructure failure or non- payment. Performance Measure: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Water Main Breaks* (per 100 miles) 19 13 25 20 20 * The national median for water operations main breaks per 100 miles of main is 14. ("2012 Benchmarking", AWWA, 2014) Performance Measure: CY 2018 CY 2019 CY 2020 CY 2021 Projected CY 2022 Estimate Non-payment Shutoffs 1,593 1,668 352* 600 1,500 *Shutoffs in CY20 are suppressed due to COVID protocols beginning in March 246 Resource Management The Resource Management Division oversees Refuse Collection and Landfill activities. Refuse Collection activities protects the health safety and welfare of our community by providing prompt and safe curbside collection of waste materials. The activity is supported primarily through user fees. The Landfill serves Johnson County, Kalona and Riverside. Each year, the landfill takes in about 125,000 tons of trash. Refuse Collection Fund Activities: • Refuse Collection Administration oversees division policies, procedures, budget and manages Landfill Operations and Refuse Operations personnel. • Refuse Collection Operations provides weekly pick-up for the monthly rate; wheeled carts have been delivered to almost all customers, making the collection process safer, cleaner and more efficient; additional stickers can be purchased for bagged trash. • Yard Waste Collection activities provide curbside collection for waste such as grass, leaves and garden residue. • Curbside Recycling Collection is provided for each single-family residence and each multiple unit dwelling of four units or fewer. Recycle carts provide capacity for residents to recycle safer and cleaner and for more efficient collection. • White Goods/Bulky Items collection is available via appointment; additional fees apply and are charged on utility bills. Items included in the program include furniture, electronics, appliances and tires. Landfill Fund Activities: • Landfill Administration coordinates Landfill Operations activities with other City departments and divisions. • Landfill Operations takes in about 130,000 tons of solid waste and collects hundreds of groundwater samples to evaluate environmental compliance. The landfill is about 425 acres in size, about half which is closed or active landfill cells. The remaining land is used as a buffer for surrounding properties and wetlands. • Landfill Replacement Reserve This activity accounts for funds that are assigned for the replacement of closed landfill cells. These activities include acquiring land, land improvements, cell construction and landfill gas infrastructure. • 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. • 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 Administrative Code, the DNR policies, and other environmental regulations. 247 Recent Accomplishments: • Maintained full scope of operations amid COVID and derecho challenges. Both situations contributed to a significant increase to the amount of materials collected at the curb, particularly yard waste. • Transitioned fully to carts, bags, and bundles for yard waste; ceased use of residents’ own containers, which increased efficiency of routes and reduced potential injuries. • Continue to purchase and deliver 95-gallon organics carts based on budget and demand. About 60% of curbside customer have organics carts. It appears we’ve met the pent-up demand and we can reduce the budget request moving forward. • Purchased and received two new fully automated trucks to add a third organics route. • Transitioned to online customer sign-up for scheduling bulky items. • Completed a community mural on the Refuse Building. 248 • Staff continues to excel in meeting the demands of an ever-growing customer base with existing space limitations. The landfill, recycling center, yard waste facility and hazardous materials receiving facility regularly see 350 to 400 customers per day and a record high of 555 customers was reached on a single day in September 2020. • Staff response to the derecho storm was commendable. The weeks after the storm saw significant increases in yard waste traffic, which we safely accommodated with minimal issue or customer complaints. • Staff continues to expand options and promotion for the proper disposal of hazardous materials, including batteries. The program continues to see high usage, which has resulted in increases in customers and pounds of batteries diverted from the landfill. • Recycling program usage continue to grow, both in customers and volumes/weights. • Successfully transitioned to virtual education and outreach programming and continue to adapt to a hybrid model that includes virtual and in-person events and programs. • FY09 Landfill cell was closed out with intermediate cover. • The increase of a 0.5 FTE to 0.75 FTE Scalehouse Operator will allow for time for additional customer training, reprieves from the scale house and more consistent enforcement of landfill policies. • A site planning study is underway with a consultant. Upcoming Challenges: • After maintaining the full scope of operations through COVID and with the significant increase in work derecho, staff are exhausted. • Additional trucks have not been fully utilized on organics waste routes as planned. The new trucks are regularly replacing refuse or recycling trucks on routes for breakdowns and to accommodate planned maintenance. This leaves rear-load packers for organics routes, or one rear-load and one fully automated; leaving us at only run two routes. • Addition of three glass recycling locations will increase staff and equipment time needed to service the locations. • Trash tonnages increased 18% from fiscal year 2020 to fiscal year 2021. Many people were able to work from home, increasing waste from residences. In addition, we saw a jump in August and September 2020 with building materials from the derecho storm. • Customer counts continue to increase year after year and the current layout is not adequate to safely accommodate existing programs and customers. • Space restraints limit potential new waste diversion, recycling and composting options. • Wood waste and wood chip volumes continue to remain a challenge. We will continue to explore options for wood waste other than wood chips. • Several construction projects are in planning; these will impact incoming traffic and operations at the compost pad. • Landfill Operators and Heavy Equipment Operators worked over 2,000 total hours of OT in fiscal year 2021. They regularly work an average of 15 hours of overtime per person, per pay period, during the busy season; in the slower season they work an average of 5 hours OT per pay period, per person. This is not sustainable. 249 Budget highlights Service Level Change Summary In the Refuse fiscal year 2023 budget, a $3 per household rate increase is budgeted. There are no service level changes included in the fiscal year 2023 budget within Landfill. Financial Highlights Refuse Administration Capital Outlay expenditures includes $200,000 for the demolition of the old Refuse building in the fiscal year 2023 budget. Refuse Operations Services expenditures increased 7.1% in the fiscal year 2023 budget due to landfill charges and increased vehicle replacement and rental chargebacks. In Yard Waste Collection, Personnel expenditures increased by 45.2% for the fiscal year 2023 budget primarily due to the addition of the new MW I – Refuse position. Landfill Operations Capital Outlay expenditures includes $15,000 for GEMS replacement, $7,000 for a pressure washer, and $15,000 in other operating equipment for fiscal year 2023. Staffing Level Change Summary In the fiscal year 2023 Refuse budget, a 1.00 FTE MW I – Refuse position was added. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Landfill FY23 Expenditures -$5,783,431 Personnel Services Supplies Capital Outlay 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Refuse FY23 Expenditures -$4,600,849 Personnel Services Supplies Capital Outlay 250 Goals, objectives, and performance measures Refuse Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations, Demonstrate Leadership in Climate Action, Foster Healthier Neighborhoods and Affordable Housing Throughout the City 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: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Residential Refuse Collection Accounts 16,105 16,206 16,466 16,616 16,766 Refuse Tonnages 9,675 9,681 10,339 9,650 9,000 Recycling Tonnages 2,058 2,354 2,438 2,500 2,700 Yard Waste Tonnages 2,956 3,667 3,756 3,900 4,200 White Goods – Scheduled Pickups FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Appliances 314 322 746 750 850 Electronics 155 191 387 450 550 White Goods Route Total Tonnages 305.62 243 563 500 300 15,600 15,800 16,000 16,200 16,400 16,600 16,800 17,000 0 2,000 4,000 6,000 8,000 10,000 12,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Refuse Tonnages Refuse Tonnages Recycling Tonnages Yard Waste Tonnages Residential Refuse Collection Accounts 251 Landfill Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations, Demonstrate Leadership in Climate Action 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: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Tons of Solid Waste Landfilled 127,587 128,270 151,823 140,000 130,000 Organics (Food Waste) FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Tons Diverted to Composting 866 801 393 500 800 Recycling Drop Site FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Tons Collected 1,591 1,546 1,574 1,800 1,900 All Solid Waste Recycled FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Amount (%) 11.8% 12.7% 11.9% 12.5% 15.0% 0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 2,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Tons Diverted from Landfill Tons Diverted to Composting Tons Diverted to Recycling 252 Equipment 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 operates as an internal service fund. Equipment Fund Activities: • General Fleet Maintenance 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 Division, along with acquisition of new vehicles/equipment and disposal of replaced vehicles/equipment. • Non-Public Safety Radio System manages the non-public safety radio system including the back-up radio tower and radio system maintenance contract. This activity was moved from Central Services in fiscal year 2018. • Equipment Replacement Reserve is an account designated for vehicle/equipment replacement only. A replacement charge is calculated and billed monthly using a formula applied to the total cost to place the new asset in service. Factors in the calculation include initial asset cost, life expectancy, expected salvage value and inflation. Exceptions to this replacement charge are large fire apparatus and patrol vehicles which are budgeted within the respective departments. Recent Accomplishments: • Upgrading the McCollister fuel site to include a Diesel Exhaust Fluid dispensing system Upcoming Challenges: • Ongoing succession planning for long-term staff retirements • Design and funding for a new Fleet Maintenance Shop • Maintaining equipment replacement schedules due to supplier constraints 253 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights Supplies expenditures increased by 8.6% due to diesel and gasoline estimates in the fiscal year 2023 budget. Fuel continues to be the highest operating expense for the Fleet Maintenance activity. Total fuel expense in fiscal year 2021 was 4% higher than fiscal year 2020, with a 1.2% increase in the total quantity dispensed. Fuel is budgeted at $1,549,000 in fiscal year 2023. Fuel is included within the Supplies expenditures. Equipment replacement reserve capital outlay for expenditures in fiscal year 2023 total $2,154,500; and in fiscal year 2024 total $1,805,900. Staffing Level Change Summary In the fiscal year 2023 budget, a 1.00 FTE Mechanic I position was removed. The position was originally added in fiscal year 2021 to cover a military leave. 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projection Equipment FY23 Expenditures -$6,119,417 Personnel Services Supplies Capital Outlay 254 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Maximize Revenue from Surplus Vehicles/Equipment. Department Objective: Promptly Dispose of all Replaced Units. Performance Measure: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Sale of Autos & Equipment $206,595 $95,437 $296,970 $220,000 $225,000 Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Total Vehicles & Equipment Maintained 566 571 596 610 625 Percent of Repairs Completed in less than 1 Day 91.3% 90.6% 89.2% 90.0% 90.0% Percent of Expenditures Contracted with Outside Vendors 20.4% 28.0% 22.0% 25.0% 25.0% Strategic Plan Goal: Demonstrate Leadership in Climate Action Department Goal: Increase the use alternative fuel vehicles within the City fleet. Department Objective: As City vehicles and equipment are added and replaced, explore opportunities to bring more alternative fuel vehicles into the fleet. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Number of Hybrid Electric Vehicles (HEV) 3 3 10 15 20 Number of Battery Electric Vehicles (BEV) 5 7 8 12 17 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0% 530 540 550 560 570 580 590 600 610 620 630 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Total Vehicles & Equipment Maintained Percent of Repairs Completed in less than 1 Day Percent of Expenditures Contracted with Outside Vendors 255 Transportation Services Department Contact information Transportation Services Director: Darian Nagle-Gamm Website: www.icgov.org/transit; www.icareatransit.org Telephone: 319-356-5151 Address: 410 E. Washington Street 256 Transportation Services Department Department Mission The Iowa City Transportation Services Department is committed to providing convenient, safe, affordable and courteous service to the citizens and visitors of Iowa City. Department Description The Transportation Services Department manages the City’s Parking and Public Transportation divisions. All divisions are self-supporting enterprise funds with the exception of the Administration Division that is located in the General Fund. “We should always be seeking ways improve transit service for those that rely on it most, and make it an easier choice for others” - Darian Nagle-Gamm 257 Funds/Divisions General Fund: • Transportation Services Administration Parking Fund: • Parking Operations Transit Fund: • Transit Operations Transportation Services Administration *Administration *CBD Maintenance Operations Parking Operations *Parking Administration *On Street Operations *Ramp Operations *Parking Debt Service *Parking Impact Fee *Capital Reserves Public Transportation *Transit Administration *Transit Operations *Fleet Operations *Court Street Transpotation Center *Replacement Reserves 258 Department Staffing The Transportation Services Department has 76.51 FTE across 3 divisions and 13 activities. Senior Management Associate Director of Transportation Mark Rummel 3.00 21.88 51.63 Transportation Services Department FTE by Division Transportation Services Admin Parking Transit 259 Transportation Services Administration $692,290 Parking $4,097,573 Transit $8,490,957 5% 31% 64% Transportation Services - FY23 Expenditures -$13,280,820 Transportation Services Administration Parking Transit 260 Transportation Services Administration The Transportation Services Administration Division manages the activities of the two enterprise divisions, Parking and Transit, and it oversees the Central Business District (CBD) maintenance operations. General Fund Activities: • Transportation Services Administration personnel include the Transportation Services Director and Associate Director. • Central Business District Maintenance Operations provides daily grounds maintenance in the Downtown, Northside Marketplace, and City Plaza (Pedestrian Mall). CBD provides cleanup, ambassador duties, and assistance for 120+ events a year. Recent Accomplishments: • Assisted Downtown District with waste management initiatives. • Assisted Downtown District, Summer of the Arts, and other community organizations with the return to in-person events in the summer of 2021. Upcoming Challenges: • Snow removal. • Maintenance of downtown alleys. 261 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights CBD Maintenance Operations Services expenditures decreased by 12.65% in fiscal year 2023 largely due to a decrease in the budget for other building repairs and maintenance. Capital Outlay for CBD Maintenance Operations includes $11,200 for a sweeper in fiscal year 2023. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2023 budget. 72% 26% 1%1% Transportation Services Admin FY23 Expenditures -$692,290 Personnel Services Supplies Capital Outlay 262 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 six ramps, five surface lots, downtown loading zones, on-street (metered) parking, and on-street parking in the near downtown areas. Parking Services enforces parking regulations in the central business district and surrounding areas. Parking Fund Activities: • Parking Administration oversees the operation of City’s parking system including staffing, equipment, and infrastructure. • On Street Operations is responsible for the maintenance and operations of the City’s downtown parking meter system as well as the downtown metered and un-metered street parking lots: o Schumann Lot (near Market & Dubuque) o Market Street Lot (Blue Bird Cafe) o Recreation Center Lot (Robert A. Lee Recreation Center) o Burlington Street Lot (near Mill Restaurant) o Maiden Lane Parking Lot (west of Gilbert Street) • Parking Ramp Operations is responsible for the maintenance and operations of the City’s parking garages in the downtown and near-downtown areas: o Dubuque Street Garage (Burlington Street & Dubuque Street) - One block south of the Public Library o Capitol Street Garage (Burlington Street & Capitol Street) - Adjoins Old Capitol Town Center o Chauncey Swan Garage (Washington Street - across from City Hall) o Tower Place & Parking (Iowa Avenue & Gilbert Street) - mixed-use commercial/parking facility o Harrison Street Garage (Harrison Street & Dubuque Street) - mixed-use residential/public parking facility opened April of 2017 • Parking Debt Service consists of principal and interest payments on parking revenue bonds and the Harrison Street lease-purchase agreement (retired in 2020), which are repaid with parking revenue. • Parking Impact Fee activity is derived from fees generated from downtown developments that pay a parking impact fee to the City in lieu of providing a minimum level of parking spaces as required by the zoning code. The fees from these fees must be used within the impacted area. 263 Recent Accomplishments: • Completed eighth year of First Hour Free resulting in 485,031 hours of free vehicle parking • 137,567 total digital parking transactions using the Passport app • Commenced parking for the Police Department and Fire Department at Augusta Place Upcoming Challenges: • Replacement of automated parking and enforcement systems • Accommodating commercial deliveries while maintaining bicycle movements in evolving downtown environment • Replacement of electronic parking meter equipment • Rehabilitation and expansion of bike parking downtown • Bringing bikeshare online 264 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights In Parking Administration, Services expenditures increased by 11.0% in fiscal year 2023 primarily due to an increase in financial services charges which were down in fiscal years 2020 and 2021 due to the COVID-19 pandemic. They are now budgeted similarly to actuals from fiscal year 2019. On Street Operations Services expenditures increased by 8.6% in fiscal year 2023 primarily due to vehicle replacement and vehicle rental chargebacks. In Parking Ramp Operations, Supplies expenditures decreased by 62.9% in the fiscal year 2023 budget. Part of this decrease is due to larger amounts budgeted for sanitary supplies in the fiscal year 2022 budget due to the COVID-19 pandemic, and the other portion of the decrease comes from pay stations budgeted in fiscal year 2022. The fiscal year 2022 revised budget for Parking Ramp Operations includes $610,000 in Capital Outlay expenditures for the purchase of parking ramp improvements in Augusta Place. Staffing Level Change Summary Half of a 1.00 FTE Program Assistant – Transportation Services position was added to the Parking Fund in the fiscal year 2023 budget. 46% 53% 0%1% Parking FY23 Expenditures -$4,097,573 Personnel Services Supplies Capital Outlay 265 Goals, objectives, and performance measures Strategic Plan Goal: Enhance Community Mobility for All Residents Department Goal: Provide convenient parking options. Department Objective: Increase transient hours parked in downtown on-street and off- street spaces. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Transient Hours Parked 5,054,757 3,621,758 2,152,048 4,000,000 5,000,000 Percent Change -1.8% -28.3% -40.6% 85.9% 25.0% Strategic Plan Goal: Strengthen Community Engagement and Intergovernmental Relations Department Goal: Increase convenience and access for parking customers. Department Objective: Increase credit card usage as a payment mechanism to 85%. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Credit Card Usage – Access Controlled Facilities 78% 81% 85% 87% 90% 5,054,757 3,621,758 2,152,048 4,000,000 5,000,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Transient Hours Parked 266 Transit Operations The Transit Operations Division provides fixed-route and paratransit bus services as well as operating the Court Street Transportation Center. The division is committed to providing safe, courteous, affordable and quality transportation to the citizens and visitors of Iowa City as well as the City of University Heights. Transit Fund Activities: • Transit Administration personnel consists of a 45% cost share of the Transportation Services Administration budget, an Operations Supervisor, Customer Service Representatives, and a Data Analyst. • Transit operations include 13 routes within the corporate limits of Iowa City and University Heights. Fixed route bus service is operated with a 27 bus fleet, Monday - Friday from 6:00 am – 11:00 pm and Saturday from 7:00 am - 7:30 pm. During peak hours, all routes operate on 30 minute or better headways while providing hourly service evenings and Saturdays. During the weekday mid-day, 7 routes have 30 minutes or better headways, while 5 routes have hourly service. 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 maintains a fleet of 27 heavy duty buses and 13 para-transit buses, all of which are ADA accessible. • Court Street Transportation Center Is a 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. • The Replacement Reserve holds fund for the replacement of buses and facilities. Funds equal to 20% of the accumulated depreciation of the City’s bus fleet and maintenance facility are maintained in this reserve to be used as a match for state or federal grants. This reserve also accounts for the replacement grants and purchases activity. 267 Recent Accomplishments: • Completed Iowa City Area Transit Study • Implemented recommendations from the transit study including a redesign of transit routes and stops, development of a new bus schedule, and alignment of fare and fare system with Coralville • Facilitated procurement process for (4) battery electric buses • Facilitated infrastructure project to prepare transit facility for an electrified fleet Upcoming Challenges: • Ensuring adequate staff to maintain operations • Continuing to implement recommendations from the transit study • Introducing seven-day-a-week transit service with the commencement of a two-year Sunday service pilot • Introduction of electric bus operations • Building transit ridership post-COVID • Commencing design for new transit facility 268 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2023 budget. Financial Highlights In Transit Admin, Services expenditures increased by 13.5% in the fiscal year 2023 budget due to a change and increase in insurance fees. Transportation Operations saw a decrease of 67.4% in Supplies expenditures for fiscal year 2023 primarily due to an increase in sanitation supplies in the fiscal year 2022 due to the COVID-19 pandemic. Services expenditures within Fleet Maintenance decreased 54.8% in the fiscal year 2023 due to a large engine transmission repair budgeted in the fiscal year 2022 revised budget. In the Court Street Transportation Center, Supplies expenditures in fiscal year 2023 decreased by 77.7%. This decrease is the result pay stations included in the budget for fiscal year 2022. Staffing Level Change Summary Half of a 1.00 FTE Program Assistant – Transportation Services position was added to the Transit Fund in the fiscal year 2023 budget. 56%34% 10% 0% Transit FY23 Expenditures -$8,490,957 Personnel Services Supplies Capital Outlay 269 Goals, objectives, and performance measures Strategic Plan Goal: Foster Healthy Neighborhoods and Affordable Housing Throughout the City Department Goal: Provide safe, courteous, and quality transportation services. Department Objective: Increase Rides per Revenue Hour to 35 Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Riders per Revenue Vehicle Hour 27.56 21.30 9.58 16.52 19.28 Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves Department Goal: Increase fare-box/expense ratio. Department Objective: Fare-box revenues to cover 30% of operating costs. Performance Measures: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Fare-box/Expense Ratio 21% 16% 11% 12% 14% 27.56 21.30 9.58 16.52 19.28 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Riders per Revenue Vehicle Hour 270 Iowa City Municipal Airport Contact information Airport Manager: Michael Tharp Website: www.iowacityairport.org Telephone: 319-356-5045 Address: 1801 S. Riverside Drive 271 Iowa City Airport Department Mission The Iowa City Airport, directed by the Airport Commission, provides a safe, cost effective general aviation facility. The Airport creates and enriches economic, educational, healthcare, cultural and recreational opportunities for the greater Iowa City community. Department Description The Iowa City 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 118 pub lic airports in Iowa, the Iowa City Municipal Airport is one of the busiest general aviation airports in the state. The airfield consists of 2 runways (7/25 & 12/30) with a maximum landing distance of 5,004 feet, a full parallel taxiway and an aircraft parking apron at the terminal building. 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 and sells over 370,000 gallons of jet fuel and aviation gasoline to aircraft operators annually. 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 Airport Manager staffs an administrative office, manages leased areas and contracts, plans and oversees airport- related capital improvements. “The Iowa City Municipal Airport is an important piece of the economic engine to the Iowa City and Johnson County area.” - Mike Tharp 272 Funds/Divisions Airport Fund: •Airport Operations AirportCommission Airport Operations *Airport Operations *Capital Reserves 273 Airport Operations The Airport Operations division oversees the operation of the airport facilities. Airport Fund Activities: • Airport Operations • Airport Capital Reserves Boards and Commissions: The Airport Commission exercises all the powers granted to cities and towns under Chapter 330 of the Code of Iowa, except the power to sell said airport. 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. Recent Accomplishments: • Completed additional fuel storage capacity project. • Completed Terminal Apron & Taxiway project. • Hosted Drive-In Movie nights with Summer of the Arts. Upcoming Challenges: • Need to diversity of funding for operations. • Reliance on grant programs for projects to be completed. 274 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2023 budget. Financial Highlights Services expenditures in fiscal year 2023 increased by 3.7% or $10,433 primarily due to an increase in vehicle repair and maintenance charges. Supplies expenditures increased by $1,012 due to the addition of $1,000 for the replacement of personal computers in the pilot briefing area. Staffing Level Change Summary The Airport Operations division has 1.0 full-time equivalent, the Airport Manager. There are no staffing level changes in the fiscal year 2023 budget. 275 Goals, objectives, and performance measures Strategic Plan Goal: Invest in Public Infrastructure, Facilities, and Fiscal Reserves 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: FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Hangar Rental Revenue $273,720 $276,101 $282,286 $280,000 $280,000 Levy Support FY 2019 FY 2020 FY 2021 Projected FY 2022 Projected FY 2023 Estimate General Levy Support for Operations $0 $0 $0 $0 $0 Strategic Plan Goal: Promote an Inclusive and Resilient Economy Throughout the City Department Goal: Increase the usefulness of the Airport for economic development. Department Objective: Increase fuel sales. Allow for privately funded hangar construction. Performance Measures: Fuel Flowage FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Jet Fuel Sold 314,289 267,715 341,406 325,000 325,000 Av Gas Sold 58,809 49,610 62,387 55,000 55,000 Total Gallons Sold 373,098 317,325 403,793 380,000 380,000 Number of Based Aircraft 92 92 92 92 92 $273,720 $276,101 $282,286 $280,000 $280,000 $268,000 $270,000 $272,000 $274,000 $276,000 $278,000 $280,000 $282,000 $284,000 FY 2019 FY 2020 FY 2021 FY 2022 Projected FY 2023 Estimate Hangar Rental Revenue 276 Non-Budgetary Funds General Fund Special Revenue Funds Debt Service Fund Enterprise Funds Capital Projects Fund Internal Service Funds General (10**)CDBG (2100)Debt Service (50**)Parking (710*) (1)Capital Projects Equipment (810*) HOME Grant (2110)Transit (715*)Risk Management (8200) Road Use Tax (2200)Wastewater (720*) Information Technology Services (830*) Other Shared Revenues (2300)Water (730*)Central Services (8400) Metro Planning Organization of Johnson County (2350) Refuse Collection (7400) Health Insurance (8500) Employee Benefits (2400)Landfill (750*)Dental Insurance (8600) Emergency Levy (2450)Airport (7600) Affordable Housing (2500)Stormwater (7700)Agency Funds Iowa City Property Management (2510) Housing Authority (79**)Project Green (9102) Tax Increment Financing (26**) Self-Supporting Municipal Improvement District (2820) Major funds City of Iowa City Budgetary Fund Structure Budgetary Funds (1) The Parking Fund did not qualify as a major fund in the Annual Report, but it is being presented as one for managerial reasons. 277 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 program areas: general government, public works, public safety, culture and recreation, community and economic development, and health and social services. • 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; emergency tax levy; Community Development Block Grant (CDBG) funding, Road Use Tax receipts; membership contributions to the Metropolitan Planning Organization of Johnson County, 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 Tax Increment Financing, 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’s only permanent fund, the Cemetery Perpetual Care Fund, was merged into the General Fund in fiscal year 2017. 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 Collection, Landfill, and Storm water. The Airport and Iowa City Housing Authority are also classified as enterprise funds. 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. The Transit and Airport funds both receive transfers in from the General Fund. 278 • 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. These funds are also not included in the Major fund determinations. 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, which is not presented, Project Green . Agency funds do not report revenues and expenditures; they only report assets and liabilities. Major Funds During the preparation of the City’s Annual Report funds are evaluated based upon the level of their assets, liabilities, revenue s, and expenditures/expenses to determine whether or not they are a major fund. Governmental accounting standards sets forth the following minimum provisions for determining which governmental and enterprise funds to treat as a major fund : The City’s main operating fund, the General Fund is always reported as major. Other funds would be classified as major if the following two conditions are met: 1. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmenta l or enterprise fund are at least 10 percent of the corresponding total of all funds of that category; and 2. Total assets, liabilities, revenues or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the total for all governmental and enterprise funds combined. If a fund is determined to be a major fund, its financial information is reported separately in the City’s Annual Report and cannot be reported in aggregate with other nonmajor funds of its fund category (governmental or enterprise). For budgetary presentation, all of the City’s funds are presented individually. 279 General Fund Neighborhood & Development Services City Council NDS Administration City Council Development Services Neighborhood Services City Clerk City Clerk Parks & Recreation City Attorney Parks & Recreation Administration City Attorney Recreation Park Maintenance City Manager Cemetery Operations City Manager Government Buildings Communications Office Human Resources Library Human Rights Library Operations Economic Development Library Development Office Climate Action & Outreach Finance Fire Finance Administration Fire Administration Accounting Fire Emergency Operations Purchasing Fire Prevention Revenue Fire Training Police Police Administration Senior Center Police Support Services Senior Center Operations Police Field Operations Public Works Transportation Services Public Works Administration Transportation Services Administration Engineering Services Debt Service Fund Finance Finance Administration Departments & Divisions by Fund General Fund Debt Service Fund 280 CDBG Fund Affordable Housing Fund Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Neighborhood Services HOME Grant Fund Iowa City Property Management Fund Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Neighborhood Services Road Use Tax Fund Tax Increment Financing Fund Public Works Finance Streets Operations Finance Administration Other Shared Revenues Fund SSMID - Downtown Neighborhood & Development Services Finance Neighborhood Services Finance Administration Metro Planning Organization of Johnson County Neighborhood & Development Services Metro Planning Organization of Johnson County Employee Benefits Fund Finance Finance Administration Emergency Levy Fund City Manager Climate Action & Outreach Departments & Divisions by Fund Special Revenue Funds 281 Parking Fund Airport Fund Transportation Services Airport Parking Operations Airport Operations Transit Fund Stormwater Fund Transportation Services Public Works Public Transportation Engineering Services Wastewater Fund Refuse Collection Fund Public Works Public Works Wastewater Operations Resource Management Water Fund Housing Authority Fund Public Works Neighborhood & Development Services Water Operations Neighborhood Services Landfill Fund Public Works Resource Management Equipment Fund Central Services Fund Public Works Finance Equipment Services Purchasing Risk Management Reserve Health Insurance Reserve Finance Finance Risk Management Finance Administration Information Technology Services Fund Dental Insurance Reserve Finance Finance Information Technology Services Finance Administration Departments & Divisions by Fund Enterprise Funds Internal Service Funds 282 FINANCIAL SUMMARY Preparation of the Financial Plan Financial and Fiscal Policies Long Range Financial Planning All Funds Fund Balance Summary Revenue Summary Expenditure Summary Inter Fund Transfer Schedules Personnel Full Time Equivalents (FTE) F Y 2 0 2 3 283 PREPARATION OF THE FINANCIAL PLAN Introduction This Three-Year Financial Plan is for fiscal years 2022 through 2024. The Financial Plan includes the current year revised budget (fiscal year 2022), the one-year annual budget as required by Iowa Code (fiscal year 2023), and an additional projection year (fiscal year 2024) as a planning tool. The City’s fiscal year begins on July 1 and ends June 30. 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 Financial 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. Long range financial plans are developed for all major funds, debt service obligations, capital improvement projects, and other areas that have been identified as areas of risk, need, or general prudence. This document contains operating budgets for the governmental funds: general, special revenue, debt service, capital project and permanent funds. It also includes budgets for the proprietary funds: enterprise 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. Budget projections are summarized by major revenue and expenditure categories within each division. A separate multi-year Capital Improvements Program (CIP) shows projected capital revenues and expenditures for years 2022 through 2026. Basis of Accounting The modified accrual basis of accounting has been used for preparation of the City’s fiscal year 2023 budget for all funds and fund types including proprietary funds. The modified accrual basis of accounting used in the preparation of the fiscal year 2023 budget is similar to the accounting basis used in the City’s Annual Report for the governmental funds, except for the treatment of administrative chargebacks, UniverCity property and loans, interfund loans, loan repayments, and same fund transfers. 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 284 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 Annual Report 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 Annual Report. 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 Directors 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 August each year, the Finance Department meets with Department Directors and Division Heads to review and discuss their goals and performance measures. These are reviewed against the City’s long -term strategic plan and updated as necessary. The Finance Department then collects the data from each division and prepares the performance measurement results. Also in August, the City Council holds a work session to discuss their budget goals and priorities for the upcoming year. In September, forms and instructions are delivered to departments for the annual update to the Five -Year Capital Improvement Program. The status of prior year projects is reviewed as well as the long-term debt projections. Updates to projects already in the Program, requests for new projects including their cost estimate, availability of outside funding sources, operating impact, and rating score are submitted by departments. In early October, Department Directors and Division Heads are able to access their respective budget projections. They can make adjustments to their operating budget during this time. The Finance Department compiles 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.) 285 During October, the Finance Department produces the preliminary Capital Improvement Program. This is reviewed through a series of meetings by a Capital Project Review Committee and modifications are made based on project timing and coordination, community development, funding availability, and other factors. In late October, budget entry is restricted and only accessible to the Finance Department, and the Finance Department issues the proposed Five-Year Capital Improvement Program. In November, the Finance Department reviews the budget projections with requests added and compiles them all into a budget. Long range financial plans are reviewed and integrated into the annual budget and rate or budget adjustments are determined. All budget forms and adjustments are forwarded to the City Manager. 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. The proposed Five-Year Capital Improvement Program, division performance measures and goals, and the annual and projected budget are combined into one document. The proposed Financial Plan document is then printed. City Council reviews the proposed Financial Plan document during the month of January. In February, the proposed Financial Plan document and a memo of City Council’s changes are presented to the public. A notice of public hearing is published at least ten days but not more than 20 days prior to the final adoption. In March, the final Three-Year Financial Plan and Five -Year Capital Improvement Program are adopted by the City Council following a public hearing. The State of Iowa requires a one-year budget be adopted by March 31 of each year. The applicable year in Iowa City’s Three-Year Financial Plan is adopted as the annual budget to satisfy State requirements. If increases to service rates or charges are included as part of the next year’s budget, those rate changes are then adopted in March following adoption of the budget. 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 31st, 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 286 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. 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 amendm ent is compiled and submitted for City Council approval. Budget Reporting In accordance with Code of Iowa, the City Council annually adopts a budget following required public notice and hearing which includes all funds, except internal service funds and agency funds. Formal and legal budgetary control is based upon nine major classes of expenditures known as functions, not by fund or fund type. These nine functions are: Public Safety, Public Works, Health and Social Services, Culture and Recreation, Community and Economic Development, General Government, Debt Service, Capital Projects and Business Type/Enterprises. The legal level control is at the aggregated function level, not at the fund or fund type level. Financial statements which compare the fiscal year’s actual revenues and expenditures to budgeted authority are published by the 31st 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 for each of the nine functions . 287 Financial Plan Preparation Schedule July 1 – August 31, 2021 Finance Department meets with each division to review division performance measures and goals, and their alignment with City Council strategic plan. Performance measurement data is compiled and summarized. September 1, 2021 Capital Improvement Program (CIP) forms and instructions are distributed to departments. September 21, 2021 City Council work session discussion regarding fiscal year 2023 budget goals. September 24, 2021 Capital Improvement Program forms are due to the Finance Department. September 29, 2021 At the department staff meeting, directors will review fiscal policies and priorities, present special budget issues, distribute budget manuals, and instruct staff on budget preparation process. October 1 – October 22, 2021 Munis system is available for departments to enter fiscal year 2023 line item budgets, add fiscal year 2023 budget requests for each activity, and amend fiscal year 2022 line item budgets. Finance Department develops personnel budget through consultation with the Human Resource department and each individual department. October 7, 2021 Finance Department produces preliminary Five-Year CIP. October 8, 2021 Capital Improvement Program review committee reviews project requests and rankings; committee makes amendments to the preliminary Program. October 15, 2021 Finance Department produces amended Five-Year Capital Improvement Program with updated project rankings. October 20, 2021 Capital Improvement Program review committee reviews amended program and makes final Program adjustments. October 22, 2021 Department directors deliver budget summary to City Manager’s office and Finance Department. Munis financial system is closed for departmental updates. November 1 – November 19, 2021 City Manager and Finance Director meet with each department to discuss their divisions’ fiscal year 2023 budget requests and submittals, fiscal year 20 22 revised budgets, performance measures, and goals. Finance Department reviews and updates long range financial plans. 288 November 22 – November 29, 2021 City Manager’s office reviews budget requests to determine budget issues and discussion items; a comprehensive summary of significant budget issues is prepared. The Finance Department combines budget requests and long -range financial plans and prepares financial summaries. November 30, 2021 City Manager and Finance Department finalize departmental fiscal year 2023 budget requests, fiscal year 2022 revised budgets, Five-Year CIP, division goals and performance measures, and long-range financial plans. December 17, 2021 The proposed City budget document including the Three-Year Financial Plan, the Five-Year CIP, and division goals and performance measures is distributed to City Council. January 8 – February 21, 2021 City Manager and City Council discuss budget process overview, budget environment, proposed budget, CIP, significant budget issues, and to incorporate Council policy preferences. February 1, 2022 City Council approves notices of public hearing on the proposed maximum property tax dollars to be assessed for specified levies for fiscal year 2023. February 4, 2022 Publication of notice of public hearing on the proposed maximum property tax dollars to be assessed for specified levies for fiscal year 2023. February 15, 2022 City Council holds public hearing and adopts resolution setting the maximum property tax dollars to be assessed for specified levies for the fiscal year 2023 budget. March 1, 2022 City Council approves notices of public hearing on the proposed fiscal year 2023 budget and the fiscal year 2022 revised budget. March 4, 2022 Publication of notice of public hearing on the proposed fiscal year 20 23 budget and revised fiscal year 2022 budget. City budget made available for public inspection at City Hall and library. March 15, 2022 Following public hearings, the fiscal year 20 23 budget, the Three-Year Financial Plan, the Five- Year CIP, and the fiscal year 2022 revised budget are adopted by City Council. March 31, 2022 Adopted fiscal year 20 23 budget and fiscal year 20 22 revised budget are certified with Johnson County Auditor. April 5, 2022 City Council sets the hearings for service fee and rate changes for fiscal year 2023, if necessary. July 1, 2022 New fiscal year begins. 289 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 quarterly reports comparing actual revenues and expenditures to budget. Operating budgets are established on a fund/department/division/activity basis. A contingency account will be maintained in the annual General Fund operating budget to provide for unanticipated expenditures or to meet unexpected increases in service delivery costs, budgeted annually, at approximately one percent of expenditures and transfers out. •Budget amendments may be submitted twice per year and require approval of the Department Director, the Finance Director, and the City Manager. The City Council formally reviews and approves all budget amendments processed by staff twice per year – once in the late summer/early fall and once in the spring. 1)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 incurred as of the end of the fiscal year. 2)Emergency Reserve 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 •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 •to assist in the rehabilitation or replacement of fully depreciated or outdated municipal buildings and facilities to avoid the issuance of long-term debt •for any other financial emergencies declared by the City Council 290 3)Departments may request to carry-over appropriations 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, and are amended into the following year’s budget. In order for an appropriation to be carried forward into the next fiscal year, it must meet the following criteria: •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. •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. •All appropriations to be carried forward are contingent upon adequate, available resources and fund balance. •Capital improvement projects that span across fiscal years must be re -appropriated each year in accordance with State budget law. The Finance Department compiles a summary of capital projects and their remaining, unspent appropriations at year- end. These unspent project appropriations are included as part of the budget amendment for the following fiscal year. 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 community 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 community’s willingness to pay and the City's available resources. •Base decisions to reduce service levels or eliminate activitie s on City Council’s strategic plan 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. 291 •Revise user fee rate structures to recover the cost of the service provided to the benefiting customers while maintaining sensitivity to low income residents. Expenditure Guidelines: •Support responsible management efforts to increase productivity by providing resources for office automation, preventive maintenance, risk management/employee safety, and employee training. 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 competitive 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 financial goal of the Recreation division is for program fees to provide 40% of the division’s funding. Parking, Refuse, Wastewater Treatment, Storm Water, Landfill, 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 using a GAAP basis of accounting. 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). ECONOMIC DEVELOPMENT POLICIES Alignment with the City’s Strategic Plan will provide the first indicator about whether a project may be eligible for TIF. The City will continue to seek projects that diversify existing uses in the given urban renewal area. Such projects may include Class A office, hotel, entertainment, and residential uses, provided market studies and financial analysis support such investment. New office and mixed-use building projects receiving TIF in any urban renewal area shall be certified Silver or better under the LEED for New Construction Rating System current at the time of design development. New Residential projects shall be certified Silver under the National Green Building Standard or the LEED Green Building Rating System appropriate to the building type. For LEED projects, at least 8 points shall be awarded for the LEED-NC 292 Optimize Energy Performance credit. Applications for TIF support for downtown projects must indicate how the proposed project will help fulfill the overall vision of the downtown portion of the Downtown and Riverfront Crossings Plan, while encouraging appropriate infill redevelopment with a mix of building uses. Building heights must conform to the Desired Heights map in the Plan or provide exceptional public benefits to be considered otherwise. The provisions of this section will apply until a Downtown Form-Based Code or urban design plan is adopted. Properties in the downtown area are designated one of four ways in relation to historic preservation and affect whether a project may be eligible for TIF. More detail is available on this policy. TIF projects in any urban renewal area with a residential component as part of the project must provide a minimum of 15% of the units as affordable to tenants at or below 60% AMI (area median income). If those housing units are for sale, units will be targeted to households at or below 110% AMI. The City will not contract with or provide any economic development incentives to any person or entity who has participated in wage theft by violation of the Iowa Wage Payment Collection law, the Iowa Minimum Wage Act, the Federal Fair Labor Standards Act (FLSA) or any comparable state statute or local ordinance, which governs the payment of wages. When a TIF project is based on the creation or retention of jobs, certain wage thresholds must be met to help ensure the City’s financial participation only serves to increase the average area wage. As a policy to incentivize the addition of high paying jobs to the local economy, a jobs-based TIF incentive would be structured using the thresholds of the State of Iowa High Quality Jobs Program. Recognizing that some non-profit activity and/or investment in public infrastructure may influence additional private economic development activity, TIF may be an appropriate tool to further investment in Iowa City’s cultural and/or natural assets, such as Arts and cultural activities or facilities, historic preservation, public improvements that serve as a catalyst for the economic development of the urban renewal area. Designed to provide a consistent and transparent process for the review and analysis of all applications for TIF assistance, applications must be complete, must demonstrate sufficient need for the City’s financial assistance, such that without it, the project would not occur, it should be understood that the preferred form of TIF is rebate, developer equity must be equal to or greater than City funding, and it must be project based in that the project must generate TIF increment sufficient to be self-supporting. CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES The City will develop a five-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 five -year CIP funding plan must be balanced each year by matching projected expenditures with proposed revenue sources by fund. 293 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. 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, and will be budgeted at approximately 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. Un assigned fund balance in the General Fund reserves will not go below 25% of total revenues and transfers in, with a ceiling of 35%. Fund balances in excess of 35% will be transferred to the City’s Emergency fund, used to retire outstanding debt, used to provide property tax relief, or used for facility replacement. The City will maintain 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. Debt reserves will be maintained in accordance with applicable bond covenants in the Water, Wastewater, Parking, and business-type funds with outstanding revenue bonds. 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 35% of revenues and transfers in. Excess reserve balances will be transferred to the Emergency fund, used to retire outstanding debt, used to provide utility rate relief, or 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, Equipment Replacement, 294 Info rmation Technology Services, Central Services, Cable Television Equipment, and Library Computer Equipment. Reserves, based on actuaries, will be maintained for the Risk Management Loss Reserve, Health and Dental Insurance Reserves. Excess reserve balances may be transferred to the Emergency fund if the City’s OPEB liabilities are not fully funded. 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. Only Fire Department fire trucks and equipment and Transit buses will be eligible to 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 Debt shall only be used to finance capital improvement projects, firefighting equipment, affordable housing developments, participation in state or federal tax credit programs, or economic development projects. Funding non-emergency capital improvement projects shall not be authorized by the City Council unless the project has been included in the Five- Year Capital Improvement Plan (CIP). The City shall strive to limit debt and to fund projects on a pay-as-you-go basis when possible. The City shall manage its debt program so that the amount of net direct debt outstanding at any time does not exceed 1.50% of the City's total assessed value. The City shall strive to meet the Moody’s Aaa benchmark of net direct debt outstanding of .75% of the City's total assessed value. The City’s total outstanding long-term debt will adhere to State law which sets the limit at 5% of the city’s total assessed value. The use of annually appropriated debt obligations for the purpose of circumventing the debt limits of this policy is prohibited. The City’s debt service property tax levy shall not exceed 30% of the total property tax levy. The City may finance capital needs through the issuance of revenue-secured debt obligations. For new issues, the amount of revenue-secured debt obligations issued should have a projected minimum revenue coverage ratio of at least 1.25 times annual debt service at issuance. Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users. General obligation bonds will be limited to State law as to the length of debt. To the extent possible, repayment of debt should be structured so as to rapidly pay down principal and should use a level principal or other rapidly amortizing structure whenever possible. Long-term bonded debt should, as a general rule, be structured with level debt service payments. 295 The City may use lease-purchase obligations in lieu of bonded debt. Use of these instruments will be limited to specific projects or purposes and will not be utilized as a general practice for the financing of capital improvement projects. The City may enter into agreements with commercial banks or other financial entities for purposes of acquiring lines of credit that shall provide access to credit under terms and conditions as specified in such agreements. The City may choose to issue Bond Anticipation Notes (BANs) or similar structures as a source of interim financing. Tax and Revenue Anticipation Notes will be used only on an emergency basis and will not be used as a general practice to finance ongoing operations. General Obligation new money bonds shall be issued by competitive sale. Debt, except for General Obligation new money bonds, may be sold through a negotiated sale or a private placement or limited public offering where it is determined to be the best method to achieve a lower interest cost and/or effectively market the debt. The City may issue refunding bonds when legally permissible and prudent. The net present value savings for an advanced refunding should equal or exceed seven percent. The net present value savings for a current refunding should equal or exceed five percent. The City may choose to refund outstanding indebtedness when existing bond covenants or other financial structures impinge on prudent and sound financial management regardless of projected net present value savings. The City’s preferred rating agency will be Moody’s Investors Service. The City will strive to maintain a Moody’s bond rating of ‘Aaa’ for its General Obligation Unlimited Tax (GOULT) bonded indebtedness. The City will strive to maintain a Moody’s rating of ‘A3’ or higher for its revenue bonded indebtedness. The City, as a practice, will not use derivative products in financing transactions. The Finance Director shall provide the City Manager and City Council an annual long-term debt disclosure report within 210 days after the fiscal year-end regarding the City’s outstanding debt and debt program. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES Quarterly financial reports will be prepared and submitted to the City Council. 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 Five-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 an Annual Report in accordance with generally accepted accounting principles as outlined by the Governmental Accounting Standards Board. 296 Long Range Financial Planning Long range financial planning is conducted by the City in numerous areas of the City’s financial operations. Where long range financial plans are prepared, the applicable years of the plans are incorporated into the annual budget process and the three-year financial plan. Discussion of some of the City’s operations and their long-range financial planning and projections is provided below. Major Fund Financial Projections In each major operating fund , there is a long-term financial projection included at the end of each Fund Summary. Each long-term projection is presented through the year 2025 and includ es a trend analysis and a chart of revenues and expenditures. These projections are done through a software package known as Synario. Major funds that have long-term financial projections incorporated are the General Fund, Employee Benefits Fund, Debt Service Fund, Parking Fund, Transit Fund, Wastewater Fund, Water Fund, Refuse Collection Fund, Landfill Fund, and the Stormwater Fund. The Housing Authority Fund does not include a long-term financial projection as this is entirely dependent on federal grant funding and will fluctuate for factors beyond the control of the City Council or management. One non-major fund that also incorporates a long-term financial projection is the Road Use Tax Fund. A long-term financial projection is included for the Road Use Tax Fund due to the importance of this fund’s activities to the City’s overall operation and its relevance to the General Fund and Employee Benefits Fund. Impact of State property tax reform On May 22, 2013, the State of Iowa legislature passed a property tax reform bill (SF295) that will have a significant impact on the City’s ability to finance services in the future. The property tax reform bill has multiple components including changes to the taxability of residential, multi- residential, commercial, and industrial property. A ‘backfill’ or replacement of local property taxes with State funding was established to provide financial assistance to local governing jurisdictions affected by the property tax legislation. The City funds for which property tax is a significant funding source include the General Fund, the Debt Service Fund, the Employee Benefits Fund, the Transit Fund, the SSMID-Downtown District Fund, and the Tax Increment Financing Fund. Property tax also supports the Road Use Tax Fund, the Airport Fund, and the Metro Planning Organization of Johnson County (MPOJC) Fund through subsidy transfers from the Employee Benefits Fund and the General Fund. The backfill revenue received from the State of Iowa to replace property tax revenues lost due to the rollback of commercial and industrial property was $1,048,359 in fiscal year 2015, $2,080,228 in fiscal year 2016, $1,582,567 in fiscal year 2017, $1,546,743 in fiscal year 2018, $1,551,685 in fiscal year 2019, $1,542,660 in fiscal year 2020, $1,586,724 in fiscal year 2021 and is estimated to be $1,537,842 in 2022 . The State passed additional legislation in 2021 to phase out the backfill payments to local governments. Starting in fiscal year 2023, the City’s backfill payment from the 297 State will be reduced by 20% per year until it is fully phased out in fiscal year 2027. The backfill revenue budgeted for fiscal year 2023 is $1,230,270. The total projected impact of the property tax reform over ten years for the City is estimated to be a loss of $51,694,623 not including the additional lost revenue from the 2021 phase out legislation. The strategy that the City has undertaken in response to the property tax reform is to 1) seek revenue diversification, 2) build contingency funding to provide for unexpected events, and 3) work to build a more efficient organization and to control spending. As part of this strategy, the City has created an Emergency Reserve fund that is an assigned portion of the General Fund. The targeted balance for this reserve is the amount of the State reimbursement for the commercial/industrial property tax replacement plus the City’s pension and OPEB liabilities. The Appendix contains a State Property Tax Reform Impact Summary with further details of the bill and a description of the estimated financial impact of the provisions of SF295 to the City over its first ten years. Landfill Replacement & Closure Reserves The Landfill Fund maintains a number of reserves that serve various purposes. Some of these reserves are required by law and some are created by management to financially prepare for future occurrences. Legally, the City is required to maintain and fund a closure and a post-closure reserve to ensure that sufficient funds are retained to close and monitor landfill cells as they become full. In order to comply with these funding requirements, the City hires a certified landfill engineering firm to calculate the future cost requirements and to provide us with a certified report. The City is required to have a pro-rated share of this funding placed into the proper closure and post-closure funds based upon the amount of tonnage that the landfill can accept versus how much has actually been deposited. The City maintains these accounting records and files a funding report with the State of Iowa annually. The estimated balance for fiscal year 2023 in the closure and post-closure funds totals $14,970 ,991 . The City also maintains a reserve to set funds aside for the construction of new landfill cells as current ones are closed. A cost-per-ton for landfill cell replacement has been calculated based on the actual costs to replace the last landfill cell. Each quarter, as trash is deposited into the landfill, a cost-per-ton transfer is made from the landfill operations to the replacement reserve. These funds are intended to eliminate future borrowing or significant rate adjustments in order to open new cells. The budgeted balance for the landfill cell replacement reserve for fiscal year 2023 is $5,806,012. At June 30, 2021, it is estimated that the landfill had deposited 4,748,619 tons versus its permitted capacity of 5,440,343 or 87%. Capital replacement reserves The City maintains long-term replacement reserves including cable television equipment, library equipment, vehicles and heavy equipment, information technology equipment replacement, transit system buses and facilities, parking facilities, water and wastewater facilities, airport infrastructure, 298 and storm water infrastructure. Included in the operating budget are transfers and internal charges to the replacement reserves for the purpose of funding the replacement of these types of equipment, facilities, and infrastructure. Equipment Fund transfers are equivalent to the annual depreciation on the equipment so that these replacements are fully funded when they are necessary. The replacement reserve for transit buses and facilities is funded at 20% of accumulated depreciation due to the availability of state and federal grants to make these purchases. Transit buses and facilities are depreciated using the straight-line method over an eight-year useful life. These grants typically fund 80% - 85% of the acquisition cost of the bus. The projected balances for replacement funds for fiscal year 2023 are as follows: Reserve Fund Balance Library equipment equipment General 452,635$ Public transportation buses & facilities Transit 6,408,312$ Facility replacement General 12,900,000$ Vehicles and heavy equipment Equipment 16,392,078$ Cable television equipment General 114,100$ Info technology equipment ITS 1,462,772$ Wastewater infrastructure & facilities Wastewater 6,312,236$ Water infrastructure & facilities Water 3,450,663$ Airport infrastructure & facilities Airport 186,258$ Stormwater infrastructure & facilities Storm Water 674,000$ The City also collects funds to replace copy machines through a charge-per-copy that is collected in the Central Services Fund. This fund is projected to have $791,348 in fund balance at the end of fiscal year 202 3 available for the replacement of copy machines. Risk Management and Health & Dental Insurance Reserves (OPEB) The City contracts for actuarial services for the purpose of calculating and maintaining reserves that are intended to provide for certain liabilities. Actuarial calculations regarding liabilities for future expenditures are determined for risk management (liability, workers compensation, and property insurance) payments, health and dental insurance payments, and retiree health and dental insurance benefits. Actuarial calculations are updated annually and help determine internal charge rates and premium rates for risk management and health insurance charges. The estimated Risk Management fund reserve for fiscal year 2023 is $4,138,379 . The estimated Health Insurance reserve for fiscal year 202 3 is $12,361,551 of which $9,697,868 is being reserved for Other Post- Employment Benefit (OPEB) liabilities. The OPEB liability was calculated with the actuarial assumption of a 2.19 % discount rate, an inflation rate of 2.6% per annum, a salary increase rate of 3.25%, and an annual medical trend rate of 8.00% decreasing 0.5% each year to a 4.5% ultimate medical trend rate. The estimated Dental Insurance reserve for fiscal year 2023 is $480,557. Capital Project Plan The five-year capital improvement program (CIP) 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 and operational demands. The City’s five- 299 year capital improvement plan is integrated into the City’s financial plan and annual budget. This plan also coordinates with the City’s long-range debt planning to ensure that sufficient debt funding is available at the time improvements are needed or expected. The projected debt issues in the program have been integrated into the Debt Service Fund’s budget. Below is the five-year capital improvement plan expenditure summary by division. Total expenditures for the Capital Improvement Program for years 2022 – 2026 are $205,848,950. Total funding sources for the Capital Improvement Program for year 2022 – 2026 are $205,922,725. 2022 2023 2024 2025 2026 Total Airport 1,148,750$ 397,250$ 450,000$ 1,400,000$ 1,170,000$ 4,566,000$ Equipment 825,000 1,000,000 11,000,000 12,825,000 Fire 95,000 1,422,800 1,700,000 3,217,800 Government Buildings 955,000 1,700,000 1,100,000 550,000 350,000 4,655,000 Landfill 838,800 5,175,000 840,000 280,000 7,133,800 Library 150,000 375,000 400,000 925,000 Parking Operations 2,090,000 700,000 632,000 737,500 500,000 4,659,500 Parks Maintenance 1,480,000 2,605,000 3,720,000 1,240,000 3,220,000 12,265,000 Police 125,000 108,500 233,500 Public Works Administration 750,000 750,000 Recreation 100,000 500,000 5,500,000 6,100,000 Senior Center 2,720,000 1,655,000 1,745,000 6,120,000 Stormwater 1,625,000 690,000 990,000 240,000 240,000 3,785,000 Street Operations 11,870,470 13,710,470 9,860,470 27,147,470 17,010,470 79,599,350 Transit Operations 120,000 120,000 20,120,000 120,000 120,000 20,600,000 Wastewater Treatment 3,464,000 19,466,000 3,059,000 3,338,000 3,519,500 32,846,500 Water Operations 1,181,000 1,042,500 844,000 1,200,000 1,300,000 5,567,500 TOTAL 28,788,020$ 47,356,220$ 56,301,770$ 43,592,970$ 29,809,970$ 205,848,950$ Capital Improvement Plan 2022-2026 Summary by Division 300 301 Employee General Benefits Debt Service Parking Transit Wastewater Water Fund (10**)Fund (2400)Fund (50**)Fund (710*)Fund (715*)Fund (720*)Fund (730*) Estimated Fund Balance 7/1/2022 48,436,825$ 3,955,250$ 7,100,334$ 2,389,668$ 11,623,123$ 25,387,826$ 12,957,969$ Revenues Property Taxes 40,396,211$ 14,055,226$ 10,754,809$ -$ -$ -$ -$ Delinquent Property Taxes - - - - - - - TIF Revenues - - - - - - - Other City Taxes 2,590,124 160,563 119,396 - - - - Licenses, Permits, & Fees 2,581,550 - - - - 11,500 - Use of Money and Property 730,963 - 25,292 10,030 215,000 175,200 250,850 Intergovernmental 3,923,709 626,757 189,557 - 2,646,267 - - Charges for Fees and Services 1,270,587 - - 5,573,759 2,161,590 12,155,200 9,987,370 Miscellaneous 6,686,225 - - 283,600 69,000 69,210 688,417 Other Financial Sources 388,507 - 61,656 - - - - Sub-Total Revenues 58,567,876 14,842,546 11,150,710 5,867,389 5,091,857 12,411,110 10,926,637 Transfers In 13,063,633 - 1,789,850 1,000,000 4,390,999 4,791,312 3,126,725 Total Revenues & Transfers In 71,631,509$ 14,842,546$ 12,940,560$ 6,867,389$ 9,482,856$ 17,202,422$ 14,053,362$ Expenditures by Department City Council 168,774$ -$ -$ -$ -$ -$ -$ City Clerk 632,229 - - - - - - City Attorney 868,194 - - - - - - City Manager 4,654,388 - - - - - - Finance 5,028,909 1,394,767 12,952,813 - - - - Police 16,391,387 - - - - - - Fire 9,587,713 - - - - - - Parks & Recreation 10,433,377 - - - - - - Library 7,325,426 - - - - - - Senior Center 1,082,805 - - - - - - Neighborhood & Dvlpmt Services 4,915,066 - - - - - - Public Works 3,200,355 - - - - 9,975,902 9,408,244 Transportation Services 692,290 - - 4,097,573 8,490,957 - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 64,980,913 1,394,767 12,952,813 4,097,573 8,490,957 9,975,902 9,408,244 Transfers Out 7,503,130 13,446,978 - 2,073,050 400,000 7,918,437 4,166,725 Total Expenditures & Transfers Out 72,484,043$ 14,841,745$ 12,952,813$ 6,170,623$ 8,890,957$ 17,894,339$ 13,574,969$ Estimated Fund Balance 6/30/2023 47,584,291$ 3,956,051$ 7,088,081$ 3,086,434$ 12,215,022$ 24,695,909$ 13,436,362$ Restricted, Committed, Assigned 20,425,455 - - 603,702 6,408,312 10,112,236 6,675,888 Unassigned Fund Balance 6/30/2023 27,158,836$ 3,956,051$ 7,088,081$ 2,482,732$ 5,806,710$ 14,583,673$ 6,760,474$ Additional information regarding changes in fund balances can be found within individual fund summaries. City of Iowa City All Fund Summary Fiscal Year 2023 302 Refuse Housing Capital Non-Major Total Total Collection Landfill Stormwater Authority Projects Budgetary Budgetary Non-Budgetary All Fund (7400)Fund (750*)Fund (770*)Fund (79**)Fund Funds Funds Funds Funds 1,137,691$ 25,948,434$ 959,860$ 6,486,422$ 3,644,382$ 8,405,477$ 158,433,262$ 40,153,523$ 198,586,785$ -$ -$ -$ -$ -$ 1,262,356$ 66,468,602$ -$ 66,468,602$ - - - - - - - - - - - - - - - - - - - - - - - 4,123,496 6,993,579 - 6,993,579 - - - - - - 2,593,050 - 2,593,050 10,000 267,456 5,000 396,514 - 639,205 2,725,510 276,850 3,002,360 - - - 10,464,171 3,432,525 11,049,084 32,332,070 569,500 32,901,570 4,448,112 6,909,235 1,700,790 - - 70,000 44,276,643 669,730 44,946,373 16,660 45,840 9,500 31,923 - 128,418 8,028,793 23,306,806 31,335,599 - - - 13,000 27,756,000 171,500 28,390,663 135,000 28,525,663 4,474,772 7,222,531 1,715,290 10,905,608 31,188,525 17,444,059 191,808,910 24,957,886 216,766,796 8,125 1,459,739 1,101,500 - 16,796,228 2,298,563 49,826,674 - 49,826,674 4,482,897$ 8,682,270$ 2,816,790$ 10,905,608$ 47,984,753$ 19,742,622$ 241,635,584$ 24,957,886$ 266,593,470$ -$ -$ -$ -$ -$ -$ 168,774$ -$ 168,774$ - - - - - - 632,229 - 632,229 - - - - - - 868,194 - 868,194 - - - - - 518,692 5,173,080 - 5,173,080 - - - - - 2,736,186 22,112,675 16,546,056 38,658,731 - - - - - - 16,391,387 - 16,391,387 - - - - - - 9,587,713 - 9,587,713 - - - - - - 10,433,377 - 10,433,377 - - - - - - 7,325,426 - 7,325,426 - - - - - - 1,082,805 - 1,082,805 - - - 10,500,330 - 3,350,492 18,765,888 - 18,765,888 - - 682,768 - - 7,279,259 30,546,528 6,119,417 36,665,945 4,600,849 5,783,431 - - - - 23,665,100 - 23,665,100 - - - - - 385,060 385,060 - 385,060 - - - - 19,765,470 - 19,765,470 - 19,765,470 - - - - 27,590,750 - 27,590,750 - 27,590,750 4,600,849 5,783,431 682,768 10,500,330 47,356,220 14,269,689 194,494,456 22,665,473 217,159,929 - 6,072,471 1,790,000 54,791 - 5,401,092 48,826,674 1,000,000 49,826,674 4,600,849$ 11,855,902$ 2,472,768$ 10,555,121$ 47,356,220$ 19,670,781$ 243,321,130$ 23,665,473$ 266,986,603$ 1,019,739$ 22,774,802$ 1,303,882$ 6,836,909$ 4,272,915$ 8,477,318$ 156,747,716$ 41,445,936$ 198,193,652$ - 21,444,946 674,000 1,352,997 - 286,258 67,983,793 - 67,983,793 1,019,739$ 1,329,857$ 629,882$ 5,483,912$ 4,272,915$ 8,191,060$ 88,763,922$ 41,445,936$ 130,209,859$ City of Iowa City All Fund Summary Fiscal Year 2023 303 Other Metro Road Shared Planning Org.Emergency CDBG HOME Grant Use Tax Revenue of Jo. Co.Levy Fund (2100)Fund (2110)Fund (2200)Fund (2300)Fund (2350)Fund (2450) Estimated Fund Balance 7/1/2022 48,404$ 147,625$ 4,136,788$ (5,194)$ 431,378$ 408,173$ Revenues Property Taxes -$ -$ -$ -$ -$ 840,586$ Other City Taxes - - - - - 9,763 Licenses, Permits, & Fees - - - - - - Use of Money and Property 16,000 16,310 - - 1,840 - Intergovernmental 731,974 494,354 9,390,000 - 385,188 18,343 Charges for Fees and Services - - 70,000 - - - Miscellaneous 14,900 17,000 71,340 - 5,500 - Other Financial Sources 95,000 76,500 - - - - Sub-Total Revenues 857,874 604,164 9,531,340 - 392,528 868,692 Transfers In - - 645,524 - 399,039 - Total Revenues & Transfers In 857,874$ 604,164$ 10,176,864$ -$ 791,567$ 868,692$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ City Clerk - - - - - - City Attorney - - - - - - City Manager - - - - - 518,692 Finance - - - - - - Police - - - - - - Fire - - - - - - Parks & Recreation - - - - - - Library - - - - - - Senior Center - - - - - - Neighborhood & Dvlpmt Services 805,974 475,170 - - 845,692 - Public Works - - 7,279,259 - - - Transportation Services - - - - - - Airport - - - - - - Governmental Projects - - - - - - Enterprise Projects - - - - - - Sub-Total Expenditures 805,974 475,170 7,279,259 - 845,692 518,692 Transfers Out - - 3,180,496 - - 350,000 Total Expenditures & Transfers Out 805,974$ 475,170$ 10,459,755$ -$ 845,692$ 868,692$ Estimated Fund Balance 6/30/2023 100,304$ 276,619$ 3,853,897$ (5,194)$ 377,253$ 408,173$ Restricted, Committed, Assigned - - - - - - Unassigned Fund Balance 6/30/2023 100,304$ 276,619$ 3,853,897$ (5,194)$ 377,253$ 408,173$ Additional information regarding changes in fund balances can be found within individual fund summaries. City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2023 304 Iowa City Tax Total Affordable Property Increment SSMID -Non-Major Housing Management Financing Downtown Airport Budgetary Fund (2500)Fund (2510)Fund (26**)Fund (2820)Fund (7600)Funds 3,598,374$ 276,298$ (919,689)$ -$ 283,320$ 8,405,477$ -$ -$ -$ 421,770$ -$ 1,262,356$ - - 4,113,733 - - 4,123,496 - - - - - - - 219,645 - - 385,410 639,205 - - - 29,225 - 11,049,084 - - - - - 70,000 - 19,678 - - - 128,418 - - - - - 171,500 - 239,323 4,113,733 450,995 385,410 17,444,059 1,000,000 - 154,000 - 100,000 2,298,563 1,000,000$ 239,323$ 4,267,733$ 450,995$ 485,410$ 19,742,622$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - 518,692 - - 2,285,191 450,995 - 2,736,186 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000,000 223,656 - - - 3,350,492 - - - - - 7,279,259 - - - - - - - - - - 385,060 385,060 - - - - - - - - - - - - - 1,000,000 223,656 2,285,191 450,995 385,060 14,269,689 - - 1,838,096 - 32,500 5,401,092 1,000,000$ 223,656$ 4,123,287$ 450,995$ 417,560$ 19,670,781$ 3,598,374$ 291,965$ (775,243)$ -$ 351,170$ 8,477,318$ - - - - 286,258 286,258 3,598,374$ 291,965$ (775,243)$ -$ 64,912$ 8,191,060$ City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2023 305 Risk Information Central Health Dental Total Equipment Management Technology Services Insurance Insurance Non-Budgetary Fund (810*)Reserve (8200)Fund (830*)Fund (8400)Reserve (8500)Reserve (8600)Funds Estimated Fund Balance 7/1/2022 18,563,011$ 4,293,831$ 3,685,709$ 794,532$ 12,350,051$ 466,389$ 40,153,523$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ -$ Other City Taxes - - - - - - - Licenses, Permits, & Fees - - - - - - - Use of Money and Property 165,000 25,000 30,000 5,000 50,000 1,850 276,850 Intergovernmental 569,500 - - - - - 569,500 Charges for Fees and Services 890 - 17,460 - 633,600 17,780 669,730 Miscellaneous 7,230,878 1,055,610 2,987,883 203,803 11,451,573 377,059 23,306,806 Other Financial Sources 135,000 - - - - - 135,000 Sub-Total Revenues 8,101,268 1,080,610 3,035,343 208,803 12,135,173 396,689 24,957,886 Transfers In - - - - - - - Total Revenues & Transfers In 8,101,268$ 1,080,610$ 3,035,343$ 208,803$ 12,135,173$ 396,689$ 24,957,886$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ -$ City Clerk - - - - - - - City Attorney - - - - - - - City Manager - - - - - - - Finance - 1,236,062 2,591,813 211,987 12,123,673 382,521 16,546,056 Police - - - - - - - Fire - - - - - - - Parks & Recreation - - - - - - - Library - - - - - - - Senior Center - - - - - - - Neighborhood & Dvlpmt Services - - - - - - - Public Works 6,119,417 - - - - - 6,119,417 Transportation Services - - - - - - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 6,119,417 1,236,062 2,591,813 211,987 12,123,673 382,521 22,665,473 Transfers Out 1,000,000 - - - - - 1,000,000 Total Expenditures & Transfers Out 7,119,417$ 1,236,062$ 2,591,813$ 211,987$ 12,123,673$ 382,521$ 23,665,473$ Estimated Fund Balance 6/30/2023 19,544,862$ 4,138,379$ 4,129,239$ 791,348$ 12,361,551$ 480,557$ 41,445,936$ Restricted, Committed, Assigned - - - - - - - Unassigned Fund Balance 6/30/2023 19,544,862$ 4,138,379$ 4,129,239$ 791,348$ 12,361,551$ 480,557$ 41,445,936$ Additional information regarding changes in fund balances can be found within individual fund summaries. City of Iowa City Non-Budgetary Fund Summary Fiscal Year 2023 306 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Budgetary Fund Revenues General Fund 10** General Fund 56,279,461$ 54,093,751$ 59,209,763$ 59,406,832$ 58,567,876$ 58,382,561$ Special Revenue Funds 2100 CDBG 758,935 696,930 1,431,648 1,210,198 857,874 857,874 2110 HOME Grant 714,103 890,256 323,187 2,884,958 604,164 604,164 2200 Road Use Tax Fund 8,955,947 9,343,122 10,241,077 9,293,500 9,531,340 9,625,240 2300 Other Shared Revenue 8,333 12,500 9,162,595 10,021,499 - - 2350 Metro Planning Org of Johnson Co 378,503 393,607 385,456 394,296 392,528 408,047 2400 Employee Benefits 12,845,423 12,798,747 14,799,472 14,901,826 14,842,546 14,778,647 2450 Emergency Levy - 2,613 1,039,399 1,046,152 868,692 863,146 2500 Affordable Housing 422,309 (26,615) 1,836,537 - - - 2510 Iowa City Property Management 70,805 65,497 85,162 127,933 239,323 239,323 26** Tax Increment Financing 2,598,651 3,479,948 2,679,150 3,983,340 4,113,733 4,502,220 2820 SSMID - Downtown 397,730 371,277 503,091 470,394 450,995 443,689 Debt Service Fund 5*** Debt Service 12,811,836 12,084,974 11,517,947 11,220,220 11,150,710 11,103,321 Enterprise Funds 710* Parking 6,192,536 4,555,583 3,817,435 5,977,526 5,867,389 5,867,389 715* Transit 4,535,779 5,114,607 4,614,597 11,360,399 5,091,857 5,091,857 720* Wastewater 13,424,866 12,854,265 12,340,860 12,630,210 12,411,110 12,532,635 730* Water 10,065,852 10,398,875 10,045,311 10,828,954 10,926,637 11,047,128 7400 Refuse Collection 3,717,374 3,808,883 3,915,932 3,956,436 4,474,772 4,519,250 750* Landfill 7,105,849 7,273,518 8,365,111 7,329,338 7,222,531 7,222,531 7600 Airport 367,258 444,565 398,016 373,100 385,410 385,410 7700 Stormwater 1,595,027 1,749,864 1,714,836 1,744,660 1,715,290 1,732,298 79** Housing Authority 10,293,528 10,379,669 10,115,575 11,930,650 10,905,608 10,130,083 Capital Projects Fund Governmental Projects 15,145,337 16,828,142 15,049,424 21,902,030 13,410,000 13,087,000 Enterprise Projects 1,528,537 3,046,134 1,733,157 2,047,942 17,778,525 15,405,000 Total Budgetary Revenues 170,213,979$ 170,660,713$ 185,324,738$ 205,042,393$ 191,808,910$ 188,828,813$ Non-Budgetary Fund Revenues Internal Service Funds 810* Equipment 7,327,947 7,106,528 7,517,750 7,726,205 8,101,268 8,183,750 8200 Risk Management 1,671,941 1,741,050 1,624,378 1,689,680 1,080,610 1,101,190 830* Information Technology 2,444,853 2,693,000 2,910,525 2,833,011 3,035,343 3,035,343 8400 Central Services 252,275 243,536 198,909 236,009 208,803 208,803 8500 Health Insurance 8,887,214 10,272,878 10,559,371 11,118,580 12,135,173 12,739,432 8600 Dental Insurance 411,909 411,351 396,698 441,458 396,689 404,230 Total Non-Budgetary Expenditures 20,996,138$ 22,468,344$ 23,207,631$ 24,044,943$ 24,957,886$ 25,672,748$ Total Revenues - All Funds 191,210,117$ 193,129,057$ 208,532,369$ 229,087,336$ 216,766,796$ 214,501,561$ Additional information regarding specific funds can be found within individual fund summaries. City of Iowa City All Funds Revenues by Fund 307 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Budgetary Fund Revenues Property Taxes 59,115,402$ 59,360,168$ 66,780,996$ 66,911,637$ 66,468,602$ 66,468,602$ Other City Taxes Gas/Electric Excise Tax 667,713 677,091 643,961 636,270 688,135 688,135 Mobile Home Tax 58,354 51,220 63,002 51,710 62,999 62,039 Hotel/Motel Tax 1,301,827 1,134,864 938,048 1,134,862 1,134,862 1,134,862 Local Option Sales Tax Utility Franchise Tax 964,690 883,652 993,852 883,660 993,850 993,850 TIF Revenues 2,564,840 3,434,710 2,637,854 3,983,340 4,113,733 4,502,220 Other City Taxes Total 5,557,424 6,181,536 5,276,717 6,689,842 6,993,579 7,381,106 Licenses, Permits, & Fees General Use Permits 86,756 15,063 18,029 63,210 65,920 65,920 Food & Liquor Licenses 126,709 95,476 24,651 95,480 94,510 94,510 Professional License 6,150 3,925 3,760 5,050 3,760 3,760 Franchise Fees 586,428 438,753 724,570 581,900 582,920 582,920 Miscellaneous Permits & Licenses 58,608 68,060 73,547 54,990 62,930 62,930 Construction Permits & Inspection Fees 2,141,423 1,742,746 1,707,958 1,774,840 1,783,010 1,783,010 Licenses, Permits, & Fees Total 3,006,074 2,364,024 2,552,515 2,575,470 2,593,050 2,593,050 Use Of Money And Property Interest Revenues 4,198,581 3,277,337 981,957 1,484,392 1,134,991 1,132,514 Rents 1,290,859 1,177,377 1,084,618 1,264,564 1,463,605 1,463,605 Royalties & Commissions 106,716 100,348 120,765 108,354 146,592 146,592 Use Of Money And Property Total 5,596,157 4,555,062 2,187,339 2,857,310 2,745,188 2,742,711 Intergovernmental Federal Intergovernmental Revenue 13,349,850 15,404,149 26,600,680 42,627,648 16,572,899 29,444,849 Property Tax Credits 1,559,040 1,519,888 1,593,623 1,544,912 1,234,157 925,618 Road Use Tax 8,820,138 9,163,303 10,076,978 9,163,300 9,390,000 9,483,900 State 28E Agreements 2,060,750 2,107,692 2,128,143 2,014,420 2,512,490 2,359,490 Operating Grants 69,584 66,984 61,849 66,980 61,850 61,850 Disaster Assistance - - 2,700 27,043 - - Other State Grants 3,203,172 5,601,294 2,257,948 4,310,043 1,216,505 566,505 Local 28E Agreements 1,204,577 1,280,923 1,343,940 2,913,480 1,344,169 1,359,688 Intergovernmental Total 30,267,112 35,144,234 44,065,861 62,667,825 32,332,070 44,201,900 Charges For Fees & Services Building & Development 1,219,311 492,643 2,678,588 413,910 455,270 455,270 Police Services 149,766 188,901 13,523 98,710 75,000 75,000 Animal Care Services 14,922 13,484 11,742 13,480 11,740 11,740 Fire Services 9,060 8,880 11,734 8,880 11,070 11,070 Transit Fees 1,220,379 968,924 668,695 1,220,390 1,409,590 1,409,590 Culture & Recreation 767,966 467,105 267,221 696,126 705,255 705,255 Miscellaneous Charges For Services 69,454 53,024 57,336 61,234 62,202 62,202 Water Charges 9,645,556 10,051,603 9,937,678 9,851,600 9,991,670 10,091,587 Wastewater Charges 12,830,133 12,353,935 12,152,455 12,353,930 12,152,450 12,273,975 Refuse Charges 4,056,934 4,185,695 4,572,826 4,334,880 4,910,372 4,954,851 Landfill Charges 5,889,533 5,961,888 7,326,438 6,450,049 6,448,175 6,448,175 Stormwater Charges 1,568,019 1,730,056 1,700,792 1,730,060 1,700,790 1,717,798 Parking Charges 6,546,854 4,795,660 4,154,129 6,435,076 6,343,059 6,343,059 Charges For Fees & Services Total 43,987,888$ 41,271,797$ 43,553,157$ 43,668,325$ 44,276,643$ 44,559,571$ City of Iowa City All Funds Revenues by Type 308 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected City of Iowa City All Funds Revenues by Type Miscellaneous Code Enforcement 278,070$ 300,368$ 67,546$ 306,900$ 289,130$ 289,130$ Parking Fines 602,260 438,244 505,391 488,220 490,000 490,000 Library Fines & Fees 135,183 60,545 4,328 50,000 - - Contributions & Donations 453,913 405,111 400,403 550,050 360,810 360,810 Printed Materials 51,279 39,128 20,871 38,175 22,000 22,000 Animal Adoption 45,839 62,646 49,080 45,000 45,000 45,000 Miscellaneous Merchandise 57,232 36,506 17,177 41,330 36,310 36,910 Intra-City Charges 4,428,621 4,667,718 4,929,976 5,812,165 6,016,011 6,035,828 Other Miscellaneous Revenue 852,007 913,580 938,489 840,529 748,854 749,054 Special Assessments 568 294 2,134 290 1,000 1,000 Miscellaneous Total 6,904,973 6,924,141 6,935,394 8,172,659 8,009,115 8,029,732 Other Financial Sources Debt Sales 12,565,848 13,012,385 12,744,378 10,100,000 27,756,000 12,215,000 Sale Of Assets 1,586,827 901,476 616,257 1,059,742 328,168 328,168 Insurance Recoveries 279,874 2,258 - - - - Loans 1,346,402 943,633 612,123 339,583 306,495 308,972 Other Financial Sources Total 15,778,950 14,859,752 13,972,758 11,499,325 28,390,663 12,852,140 Total Budgetary Revenues 170,213,979$ 170,660,713$ 185,324,738$ 205,042,393$ 191,808,910$ 188,828,813$ Non-Budgetary Fund Revenues Internal Service Funds 20,996,138 22,468,344 23,207,631 24,044,943 24,957,886 25,672,748 Total Non-Budgetary Revenues 20,996,138$ 22,468,344$ 23,207,631$ 24,044,943$ 24,957,886$ 25,672,748$ Total Revenues - All Funds 191,210,117$ 193,129,057$ 208,532,369$ 229,087,336$ 216,766,796$ 214,501,561$ Property Taxes 35% Other City Taxes 4% Licenses, Permits, & Fees 1% Use Of Money And Property 1% Intergovernmental 17% Charges For Fees & Services 23% Miscellaneous 4% Other Financial Sources 15% FY23 Budgetary Fund Revenues by Type 309 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Budgetary Fund Expenditures General Fund 10** General Fund 55,494,514$ 57,237,518$ 55,608,874$ 67,507,478$ 64,980,913$ 66,902,079$ Special Revenue Funds 2100 CDBG 628,016 710,805 1,253,229 1,093,741 805,974 824,062 2110 HOME Grant 799,452 864,090 281,357 2,741,766 475,170 485,189 2200 Road Use Tax Fund 6,653,708 6,541,337 6,822,871 6,855,409 7,279,259 7,330,670 2300 Other Shared Revenue 29,885 1,810 351,891 18,875,573 - - 2350 Metro Planning Org of Johnson Co 618,626 666,417 759,938 813,751 845,692 869,508 2400 Employee Benefits 806,781 1,380,902 1,790,332 1,426,486 1,394,767 1,423,269 2450 Emergency Levy - - 147,787 1,082,204 518,692 525,593 2500 Affordable Housing 995,422 782,779 860,507 1,000,000 1,000,000 1,000,000 2510 Iowa City Property Management 55,583 60,567 76,763 72,187 223,656 201,008 26** Tax Increment Financing 418,306 1,545,792 984,345 2,611,853 2,285,191 3,018,169 2820 SSMID - Downtown 397,730 367,177 507,191 470,394 450,995 443,689 Debt Service Fund 5*** Debt Service 13,678,214 13,038,331 14,652,318 13,191,264 12,952,813 13,017,863 Enterprise Funds 710* Parking 6,534,781 13,153,203 3,359,425 4,493,285 4,097,573 4,203,905 715* Transit 7,446,609 8,285,908 6,836,241 12,278,896 8,490,957 8,708,039 720* Wastewater 12,613,542 8,928,996 9,722,217 10,038,067 9,975,902 9,391,966 730* Water 8,285,265 8,512,594 9,042,120 9,425,148 9,408,244 9,581,246 7400 Refuse Collection 3,440,755 3,687,875 3,798,095 4,093,888 4,600,849 4,499,981 750* Landfill 6,064,090 5,337,862 5,617,439 5,734,127 5,783,431 5,923,726 7600 Airport 395,866 421,723 417,765 372,257 385,060 393,648 7700 Stormwater 451,277 603,911 593,191 648,988 682,768 687,172 79** Housing Authority 10,030,517 9,904,793 11,967,304 11,317,990 10,500,330 9,930,831 Capital Projects Fund Governmental Projects 39,752,910 24,573,233 18,333,523 54,094,592 19,765,470 29,366,770 Enterprise Projects 5,674,170 5,947,033 5,404,177 23,864,580 27,590,750 26,935,000 Total Budgetary Expenditures 181,266,021$ 172,554,657$ 159,188,899$ 254,103,924$ 194,494,456$ 205,663,381$ Non-Budgetary Funds Expenditures Internal Service Funds 810* Equipment 5,141,589 5,786,860 6,650,876 6,367,391 6,119,417 5,919,045 8200 Risk Management 1,351,299 1,511,332 1,423,612 1,710,211 1,236,062 1,263,147 830* Information Technology 2,072,637 2,430,267 2,620,181 2,692,385 2,591,813 2,684,394 8400 Central Services 176,149 188,400 146,775 239,587 211,987 220,241 8500 Health Insurance 9,105,067 9,129,477 10,550,091 11,078,100 12,123,673 12,729,827 8600 Dental Insurance 344,357 295,202 347,747 398,636 382,521 390,171 Total Non-Budgetary Expenditures 18,191,097$ 19,341,538$ 21,739,282$ 22,486,310$ 22,665,473$ 23,206,825$ Total Expenditures - All Funds 199,457,118$ 191,896,195$ 180,928,182$ 276,590,234$ 217,159,929$ 228,870,206$ Additional information specific funds can be found within individual fund summaries. City of Iowa City All Funds Expenditures by Fund 310 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Budgetary Funds Expenditures City Council 110,580$ 149,212$ 148,836$ 152,427$ 168,774$ 173,212$ City Clerk 540,893 491,473 530,843 625,947 632,229 689,469 City Attorney 751,266 836,849 823,919 872,818 868,194 893,636 City Manager 3,944,970 3,727,694 4,226,493 6,871,342 5,173,080 5,278,769 Finance 19,271,220 20,421,612 21,788,070 22,509,581 22,112,675 23,068,115 Police 14,073,173 14,503,070 14,471,307 16,399,742 16,391,387 16,850,928 Fire 8,292,055 8,477,010 8,899,332 9,194,319 9,587,713 10,133,719 Parks & Recreation 8,191,404 8,574,237 8,340,197 10,648,198 10,433,377 10,584,037 Library 6,403,794 6,327,197 6,083,482 7,129,719 7,325,426 7,512,050 Senior Center 865,825 913,616 927,263 1,075,527 1,082,805 1,112,013 Neighborhood & Development Services 18,776,670 19,058,153 19,825,644 42,933,596 18,765,888 18,353,867 Public Works 30,109,215 27,065,129 28,748,425 30,116,230 30,546,528 30,282,805 Transportation Services 24,112,009 31,067,417 20,219,622 27,243,047 23,665,100 24,035,343 Airport 395,866 421,723 417,765 372,257 385,060 393,648 Capital Projects Fund Governmental Projects 39,752,910 24,573,233 18,333,523 54,094,592 19,765,470 29,366,770 Enterprise Projects 5,674,170 5,947,033 5,404,177 23,864,580 27,590,750 26,935,000 Total Capital Project Funds 45,427,080 30,520,267 23,737,700 77,959,172 47,356,220 56,301,770 Total Budgetary Expenditures 181,266,021$ 172,554,657$ 159,188,899$ 254,103,924$ 194,494,456$ 205,663,381$ Non-Budgetary Funds Expenditures Internal Service Funds Finance 13,049,508 13,554,678 15,088,406 16,118,919 16,546,056 17,287,780 Public Works 5,141,589 5,786,860 6,650,876 6,367,391 6,119,417 5,919,045 Total Non-Budgetary Expenditures 18,191,097$ 19,341,538$ 21,739,282$ 22,486,310$ 22,665,473$ 23,206,825$ Total Expenditures - All Funds 199,457,118$ 191,896,195$ 180,928,182$ 276,590,234$ 217,159,929$ 228,870,206$ City of Iowa City All Funds Expenditures by Department City Council 0% City Clerk 0% City Attorney 1% City Manager 3%FinancePolice Fire 7% Parks & Recreation 7% Library 5% Senior Center 1% Neighborhood & Development Services 13% Public Works 21% Transportation Services 16% Airport 0% FY23 Budgetary Fund Expenditures by Department (excluding Capital Projects) 311 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 5,072,422$ 1,107,325$ 154,000$ 1,358,470$ 20,052$ 4,365,954$ 12,078,223$ Special Revenue Funds: Employee Benefits 12,519,760 631,319 13,151,079 CDBG 87,976 87,976 Road Use Tax 90,795 340,582 2,832,000 74,561 3,337,938 Emergency Levy 350,000 350,000 Tax Increment Financing 42,540 2,020,905 1,803,256 3,866,701 Enterprise Funds: From Parking 1,090,000 1,367,535 2,457,535 From Transit 120,000 885,433 1,005,433 From Wastewater 2,474,000 2,500,000 1,178,495 6,152,495 From Water 1,281,000 1,300,000 1,879,237 4,460,237 From Landfill 838,800 1,897,471 2,736,271 From Airport 81,063 81,063 From Stormwater 1,625,000 1,500,000 3,125,000 From Housing Authority 51,836 51,836 Capital Project Funds 425,000 425,000 Internal Service Funds: From Equipment 825,000 825,000 Total Transfers In:17,777,353$ 2,079,226$ 154,000$ 14,984,214$ 1,823,308$ -$ 14,315,954$ 3,057,732$ 54,191,787$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 5,072,422$ 12,610,555$ 42,540$ 51,836$ 17,777,353$ Road Use Tax Fund 71,789 631,319 703,108 Other Special Revenue Funds 1,189,536 340,582 1,530,118 Debt Service Fund 20,052 1,803,256 1,823,308 Enterprise Funds 4,365,954 74,561 425,000 9,450,439 14,315,954 Debt Service Reserves 3,057,732 3,057,732 Capital Project Funding 1,358,470 3,269,976 2,020,905 825,000 7,509,863 14,984,214 Total Transfers Out:12,078,223$ 16,926,993$ 3,866,701$ 425,000$ -$ 825,000$ 20,069,870$ -$ 54,191,787$ City of Iowa City Revised Budget Transfer Schedule Fiscal Year 2022 Transfers In Transfers Out 312 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 1,083,656$ 154,000$ 1,833,470$ 20,052$ 4,339,530$ 7,503,130$ Special Revenue Funds: Employee Benefits 12,801,454 645,524 13,446,978 Road Use Tax 92,426 315,383 2,697,000 75,687 3,180,496 Emergency Levy 350,000 350,000 Tax Increment Financing 42,540 25,758 1,769,798 1,838,096 Enterprise Funds: From Parking 700,000 1,373,050 2,073,050 From Transit 120,000 280,000 400,000 From Wastewater 3,130,000 3,500,000 1,288,437 7,918,437 From Water 1,042,500 1,800,000 1,324,225 4,166,725 From Landfill 5,175,000 897,471 6,072,471 From Airport 32,500 32,500 From Stormwater 690,000 1,100,000 1,790,000 From Housing Authority 54,791 54,791 Internal Service Funds: From Equipment 1,000,000 1,000,000 Total Transfers In:13,063,633$ 2,044,563$ 154,000$ 16,796,228$ 1,789,850$ -$ 13,365,738$ 2,612,662$ 49,826,674$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 12,893,880$ 42,540$ 54,791$ 13,063,633$ Road Use Tax Fund 83,656 645,524 729,180 Other Special Revenue Funds 1,154,000 315,383 1,469,383 Debt Service Fund 20,052 1,769,798 1,789,850 Enterprise Funds 4,339,530 75,687 8,950,521 13,365,738 Debt Service Reserves 2,612,662 2,612,662 Capital Project Funding 1,833,470 3,047,000 25,758 1,000,000 10,890,000 16,796,228 Total Transfers Out:7,503,130$ 16,977,474$ 1,838,096$ -$ -$ 1,000,000$ 22,507,974$ -$ 49,826,674$ City of Iowa City Adopted Budget Transfer Schedule Fiscal Year 2023 Transfers In Transfers Out 313 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 1,086,166$ 154,000$ 1,327,770$ 20,052$ 4,323,025$ 6,983,435$ Special Revenue Funds: Employee Benefits 12,801,454 645,524 13,446,978 Road Use Tax 95,199 324,844 2,697,000 76,786 3,193,829 Emergency Levy 350,000 350,000 Tax Increment Financing 42,540 1,688,012 1,730,552 Enterprise Funds: From Parking 632,000 1,378,594 2,010,594 From Transit 5,120,000 280,000 5,400,000 From Wastewater 4,084,000 3,500,000 1,450,750 9,034,750 From Water 1,644,000 1,800,000 1,366,176 4,810,176 From Refuse Collection 250,000 250,000 From Landfill 1,340,000 897,471 2,237,471 From Airport 45,000 45,000 From Stormwater 1,240,000 1,100,000 2,340,000 From Housing Authority 56,435 56,435 Internal Service Funds: From Equipment 3,500,000 3,500,000 Total Transfers In:13,068,050$ 2,056,534$ 154,000$ 22,229,770$ 1,708,064$ -$ 13,355,876$ 2,816,926$ 55,389,220$ 13,068,050 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 12,896,653 42,540$ 56,435$ 13,068,050$ Road Use Tax Fund 86,166 645,524 731,690 Other Special Revenue Funds 1,154,000 324,844 1,478,844 Debt Service Fund 20,052 1,688,012 1,708,064 Enterprise Funds 4,323,025 76,786 8,956,065 13,355,876 Debt Service Reserves 2,816,926 2,816,926 Capital Project Funding 1,327,770 3,047,000 3,500,000 14,355,000 22,229,770 Total Transfers Out:6,983,435$ 16,990,807$ 1,730,552$ -$ -$ 3,500,000$ 26,184,426$ -$ 55,389,220$ City of Iowa City Projected Budget Transfer Schedule Fiscal Year 2024 Transfers In Transfers Out 314 2016 Adopted 2017 Adopted 2018 Adopted 2019 Adopted 2020 Adopted 2021 Adopted 2022 Adopted 2023 Budget Change in FTEs FY2021-2022 Budgetary Funds General Fund City Council 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 - City Clerk 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 - City Attorney 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 - City Manager: City Manager 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Communications Office (1)7.50 7.50 6.00 6.00 6.00 7.89 8.89 9.26 0.37 Human Resources 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Human Rights 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Economic Development - - 1.00 1.00 1.00 1.00 1.00 1.00 - Climate Action & Outreach - - - - - 3.00 3.00 3.00 - Finance: Finance Adminstration 3.15 3.15 2.15 2.90 2.90 2.90 3.00 3.00 - Tort Liability 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Accounting 7.60 7.60 7.60 7.00 7.00 7.00 6.45 6.45 - Purchasing 3.44 3.50 3.50 3.50 3.50 3.50 3.95 3.95 - Revenue 7.88 7.88 7.88 7.88 7.88 7.88 7.88 7.88 - Police: Police Administration 5.00 6.00 6.00 2.00 2.00 2.00 2.00 2.00 - Police Support Services 20.00 19.00 19.00 26.00 27.00 29.26 30.76 30.76 - Police Field Operations 80.00 80.00 80.00 79.00 78.00 78.00 78.00 78.00 - Fire: Fire Administration 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Fire Emergency Operations 59.00 59.00 59.00 59.00 59.00 59.00 59.00 59.00 - Fire Prevention 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Fire Training 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Parks and Recreation: Park and Rec Admin 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Government Buildings 5.33 4.33 5.00 4.00 5.00 4.00 4.00 4.00 - Recreation 14.42 15.42 14.75 14.00 14.50 14.50 14.50 14.50 - Park Maintenance Administration 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 - Park Maintenance Operations 12.00 15.00 15.00 15.00 14.00 14.00 14.00 14.00 - Forestry 3.00 3.00 3.00 5.00 5.00 7.00 7.00 7.00 - CBD Maintenance Operations 3.00 - - - - - - - - Cemetery Operations 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Library: General Library 42.27 43.27 43.27 43.27 43.15 43.02 43.02 43.02 - Library Board Controlled Funds 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 - Library Gifts and Bequests - 0.40 0.40 0.40 0.40 0.40 0.40 0.40 - Library Development Office 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Senior Center Administrations 6.50 7.00 7.00 7.00 7.00 7.76 7.76 7.76 - Neighborhood & Development Services: Neighborhood & Development Admin 1.55 1.55 1.55 1.55 1.55 1.30 1.30 1.30 - Sustainability Services 1.00 1.00 1.00 1.00 1.00 - - - - Community Development (2)1.55 3.63 3.63 3.63 3.63 3.63 3.63 4.00 0.37 Neighborhood Outreach 1.05 1.95 1.95 1.95 1.95 1.70 1.70 1.70 - Housing Inspection 5.55 6.20 6.20 8.30 8.30 8.80 8.80 8.80 - Economic Development 2.00 1.00 - - - - - - - Building Inspection (3)7.30 7.30 7.30 7.30 7.30 8.80 8.80 7.80 (1.00) Urban Planning (3)3.50 3.50 4.00 4.00 4.00 4.50 4.50 5.50 1.00 Public Works: Public Works Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Engineering Services 12.00 16.00 16.00 16.00 16.00 18.00 18.00 18.00 - City of Iowa City Personnel Full-Time Equivalents Last Eight Years 315 2016 Adopted 2017 Adopted 2018 Adopted 2019 Adopted 2020 Adopted 2021 Adopted 2022 Adopted 2023 Budget Change in FTEs FY2021-2022 City of Iowa City Personnel Full-Time Equivalents Last Eight Years Transportation Services: Transportation Services Admin - 2.00 3.00 2.00 2.00 2.00 2.00 2.00 - CBD Maintenance Operations - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Sub-total General Fund 356.59 368.18 367.18 370.68 372.06 383.84 386.34 387.08 0.74 Special Revenue Funds Community Development Block Grant 2.38 - - - - - - - - HOME Grant 0.45 - - - - - - - - Road Use Tax:- Traffic Engineering (4)3.90 4.50 3.00 3.00 3.00 3.00 3.00 4.00 1.00 Streets System Maintenance 25.25 25.50 29.00 29.00 29.00 29.00 29.00 29.00 - Metro Planning Org of Johnson Co 4.70 4.70 4.70 5.20 5.20 5.20 5.20 5.20 - Employee Benefits 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55 - Sub-total Special Revenue Funds 37.23 35.25 37.25 37.75 37.75 37.75 37.75 38.75 1.00 Enterprise Funds Parking (5)23.13 21.63 21.63 21.38 19.63 21.38 21.38 21.88 0.50 Transit (5)51.13 50.63 50.63 50.38 50.38 51.13 51.13 51.63 0.50 Wastewater 24.65 25.40 26.00 26.00 26.00 26.00 26.00 26.00 - Water 32.00 31.75 31.75 31.75 31.75 31.25 31.25 31.25 - Refuse Collection (6)17.85 17.50 17.50 17.88 18.88 19.38 19.38 20.38 1.00 Landfill 15.50 14.00 14.00 14.88 15.88 15.88 16.13 16.13 - Airport Operations 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Stormwater 2.60 2.10 1.50 1.50 2.50 2.00 2.00 2.00 - Housing Authority (7)10.19 9.60 9.60 9.50 9.50 10.62 10.62 11.00 0.38 Sub-total Enterprise Funds 178.05 173.61 173.61 174.27 175.52 178.64 178.89 181.27 2.38 Capital Project Funds Iowa City Gateway Project 1.00 - - - - - - - - West Side Levee Project 1.00 - - - - - - - - Rocky Shore Lift Station Project 2.00 - - - - - - - - Sub-total Capital Project Funds 4.00 - - - - - - - - Total Budgetary Funds 575.87 577.04 578.04 582.70 585.33 600.23 602.98 607.10 4.12 Non-Budgetary Funds Internal Service Funds Equipment (8)9.50 10.75 10.75 10.75 10.75 11.75 12.00 11.00 (1.00) Risk Management 1.80 1.80 1.80 1.80 1.80 1.80 1.80 1.80 - Information Technology Services (9)(10)9.86 9.80 10.80 9.80 9.80 9.80 9.80 10.50 0.70 Central Services 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 - Sub-total Internal Service Funds 21.66 22.85 23.85 22.85 22.85 23.85 24.10 23.80 (0.30) Total Non-Budgetary Funds 21.66 22.85 23.85 22.85 22.85 23.85 24.10 23.80 (0.30) Total Full-Time Equivalents 597.53 599.89 601.89 605.55 608.18 624.08 627.08 630.90 3.82 316 (1) The Communications Creative Assistant increased from .63 FTE to 1.00 FTE. (2) The Program Assistant - Community Development position increased from .63 FTE to 1.00 FTE. (3) The 1.00 FTE Development Regulation Specialist position converted to a 1.00 FTE Associate Planner position in Urban Planning. (4) A 1.00 FTE Electrician - Traffic Engineering positon was added in the fiscal year 2023 budget. (5) A 1.00 FTE Program Assistant - Transportation Services position was added in the fiscal year 2023 budget and split between Transit and Parking. (6) A 1.00 FTE MW I - Refuse position was added in the fiscal year 2023 budget. (7) The .63 FTE Program Assistant position increased to 1.00 FTE in the fiscal year 2023 budget. (8) A 1.00 FTE Mechanic I position was removed in the fiscal year 2023 budget. (9) A 1.00 FTE Security Analyst position was added in the fiscal year 2023 budget. (10) The .80 FTE Operactions Clerk position was reduced to .50 FTE in the fiscal year 2023 budget. City of Iowa City Personnel Full-Time Equivalents Last Eight Years 356.59 368.18 367.18 370.68 372.06 383.84 386.34 387.08 37.23 35.25 37.25 37.75 37.75 37.75 37.75 38.75 178.05 173.61 173.61 174.27 175.52 178.64 178.89 181.27 4.00 ---- --- 21.66 22.85 23.85 22.85 22.85 23.85 24.10 23.80 2016 ADOPTED 2017 ADOPTED 2018 ADOPTED 2019 ADOPTED 2020 ADOPTED 2021 ADOPTED 2022 ADOPTED 2023 BUDGET FTE Summary by Fund Type Last Eight Years General Fund Special Revenue Funds Enterprise Funds Capital Project Funds Internal Service Funds 317 318 GENERAL FUND Fund Summary Assigned, Committed & Restricted Fund Balance Revenues Expenditures F Y 2 0 2 3 319 GENERAL FUND The General Fund is the City’s main operating fund and includes activities for the following departments: City Council, City Clerk, City Attorney, City Manager, Finance, Police, Fire, Parks & Recreation, Library, Senior Center, Neighborhood & Development Services, Public Works, and Transportation Serv ices. We present a budget where revenues are less than expenditures for the General Fund in f iscal year 2023, with revenue & transfers in and expenditures & transfers out projected at $71.6 and $72.5 million, respectively. A. General Fund Revenues Revenues & Transfers In 2020 Actual 2021 Actual 2022 Revised 2023 Budgeted 2024 Projected Property Taxes $ 35,626,227 $ 40,271,900 $ 40,567,644 $ 40,396,211 $ 40,396,211 Other City Taxes 2,460,592 2,362,649 2,439,753 2,590,124 2,590,124 Licenses And Permits 2,352,233 2,541,011 2,563,680 2,581,550 2,581,550 Use Of Money And Property 1,091,682 514,191 802,367 730,963 730,963 Intergovernmental 4,008,624 5,923,927 4,016,130 3,923,709 3,738,350 Charges For Fees And Services 1,129,259 825,692 1,266,960 1,270,587 1,270,631 Miscellaneous 6,010,753 5,997,468 6,630,651 6,686,225 6,686,225 Other Financial Sources 1,414,383 772,926 1,119,647 388,507 388,507 Sub-total Revenues: 54,093,751 59,209,763 59,406,832 58,567,876 58,382,561 Transfers In 15,150,816 16,639,310 17,777,353 13,063,633 13,068,050 Total Revenues & Transfers In $ 69,244,567 $ 75,849,073 $ 77,184,185 $ 71,631,509 $ 71,450,611 320 1. Property Taxes - Property tax revenue of $40.4 million is the primary funding source for General Fund operations, providing approximately 69.0% of total revenue, excluding transfers in, in fiscal year 2023. The fiscal year 2023 budget is a decrease of 0.4% over the fiscal year 2022 revised budget of $40.6 million, and there is an average increase of 4.3% over the last five years. These totals do not include the transfer in of the Employee Benefits property tax levy from the Employee Benefits 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 reservations 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 7.0% in revaluation years and 2.5% in non-revaluation years. Valuations reported by the Johnson County Auditor’s office for January 1, 2021 served as the basis for determining property tax revenue in fiscal year 2023. Their report indicates an 3.4% increase in total assessed value in the last year, from $7.02 billion to $7.26 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. The impact is that the percentage growth 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. Property Tax growth restrictions and rollbacks were changed with State legislation in 2013 with Iowa Senate File 295. That legislation added the following changes to property taxation: 1. the annual growth limitation on residential property of three percent (3%) was decreased from four percent (4%) starting in fiscal year 2015; 2. a rollback of ninety-five percent (95%) was added to commercial, industrial, and railroad property classes starting in fiscal year 2015 and was lowered to ninety percent (90%) starting in fiscal year 2016 3. the State added a reimbursement or “backfill” to jurisdictions for lost revenue due to the rollback of valuation on commercial, industrial, and railroad properties; this “backfill” is locked at the fiscal year 2017 amounts going forward starting in fiscal year 2018; 4. a new multi-residential class of property was added in fiscal year 2017 that has a declining rollback which will decrease each year until it matches the residential rollback percentage. 321 In fiscal year 2013, the rollback exempted $1.7 billion of Iowa City’s assessed valuation. In fiscal year 2023, the rollback will exempt $2.9 billion of assessed valuations. The residential and agricultural rollbacks for fiscal year 2023 are 54.1302% and 89.0412%, respectively, compared to fiscal year 2022 rollbacks of 56.4094% and 84.0305%, respectively. Also, in fiscal year 2023 the commercial, industrial, and railroad rollback is 90%, which is the same as fiscal year 2022. The multi-residential rollback in fiscal year 2023 is 63.75% compared to the fiscal year 2022 rate of 67.50%. The following graph illustrates the impact of the rollback on taxable valuations. 2. Other City Taxes - This category, estimated at $2.6 million in fiscal year 2023, includes Hotel Motel Taxes of $1,134,862, $423,032 in gas and electric excise taxes, and $993,850 in utility franchise taxes. The fiscal year 2023 budget is an increase of 6.2% over the fiscal year 2022 revised budget of $2.4 million, and there is an average increase of 1.3% over the last five years. a) Hotel Motel Tax: This revenue source is a state-administered tax. Estimated at $1,134,862 in fiscal year 2023, the seven percent (7%) tax on gross hotel/motel room rental receipts is distributed as follows: 322 Convention & Visitor's Bureau 25.00% Police Patrol 47.50% Parks & Recreational Facilities 27.50% Total Hotel Motel 7% Tax 100.00% In addition, fifty percent (50%) of the hotel/motel taxes generated by the Hilton Garden Inn are transferred to the Tax Increment Financing Fund and then rebated back to the developer. This agreement started in fiscal year 2018 and will continue until fiscal year 2029. 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 gas and electric utility property valuations. The calculated difference is required to establish the General Property Tax Equivalents which is the basis of the Iowa Department of Revenue distribution formula. 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. $993,850 estimate for fiscal year 2023, approximately $680,380 will remain in the City’s general fund for maintenance of street right-of-way and for operational costs associated with Fire Station #4. The remaining $313,470 is for 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, franchise fees, 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. Fiscal year 2023 budget for Licenses and Permits is estimated at $2.58 million. The fiscal year 2023 revenue is an increase of 0.7% over the fiscal year 2022 revised budget of $2.56 million, but the average over the last five years is a decrease of 0.5%. These decreases have been primarily due to decreases in construction permit and license revenue from fiscal year 2017 to 2018 and then again from 2019 to 2020 due to the COVID-19 pandemic. 323 4. Use of Money & Property - This revenue source consists of interest income and rents and is budgeted at $730,963 for fiscal year 2023. The fiscal year 2023 budget is a decrease of 8.9% of the fiscal year 2022 revised budget of $802,367; additionally, there is an average increase of 0.3% over the last five years. The decrease from the fiscal year 2022 estimate is from a decrease in estimated interest income; the average slight increase over the last five years is a result of increased interest income and rent revenue before dropping the last two years with COVID-19 impacts. 5. Intergovernmental - This revenue category includes state and federal grants, 28E agreements, and contracts with local governmental entities. Intergovernmental revenue is budgeted at $3.9 million in fiscal year 2023. The fiscal year 2023 budget is a decrease of 2.3% of the fiscal year 2022 revised budget of $4.0 million, and there is an average increase of 3.9% over the last five years. The decrease in fiscal year 2023 is from a decrease in Property Tax Credits for the State Property Tax Backfill, and the average increase over the last five years is from the increases in state and local 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 $2.1 million in fiscal year 2022, with $1.7 million receipted into the General Fund. The remainder is deposited into the Employee Benefits Fund as reimbursement for a percentage of Fire employee benefits and into the Capital Projects Fund as reimbursements for a percentage of Fire capital asset replacement. 324 Intergovernmental Funding FY2020 Actual FY2021 Actual FY2022 Revised FY2023 Budget FY2024 Projected Local Governmental: 28E Agreements Coralville, Johnson County & Other Governments - Animal Services $ 242,531 $ 265,679 $ 265,291 $ 242,771 $ 242,771 IC Comm. Schools - Mercer Pool 97,395 98,846 97,400 98,850 98,850 County, Univ Heights, Hills - Library 565,694 607,429 610,820 652,410 652,410 Johnson County - Senior Center 60,000 60,300 60,000 65,000 65,000 Downtown District - Police Department 20,000 20,000 20,000 20,000 20,000 University Heights - Fire Department 32,498 32,818 34,343 36,403 36,403 University Heights - Revenue 552 1,101 640 1,100 1,100 JECC - Accounting 29,879 30,626 31,050 32,177 32,177 Local Governmental Revenue: 1,048,550 1,116,799 1,119,544 1,148,711 1,148,711 State Revenue: Public Safety Grants 4,725 - 825 3,975 3,975 University of Iowa - Fire Protection 1,643,190 1,716,326 1,643,190 1,716,330 1,716,330 Operating Grants 66,984 61,849 66,980 61,850 61,850 Property Tax Credits 903,008 929,988 925,241 741,435 556,076 Other State Grants - 46,110 - - - Total State Revenue: 2,617,907 2,754,273 2,636,236 2,523,590 2,338,231 Federal Revenue: Public Safety Grants 342,168 255,480 246,158 251,408 251,408 FEMA - 11,746 14,192 - - CARES Act - 1,785,629 - - - Total Federal Revenue: 342,168 2,052,855 260,350 251,408 251,408 Total - Intergovernmental Funding: $4,008,624 $5,923,927 $4,016,130 $3,923,709 $3,738,350 6. Charges for Fees and Services – These revenues are for direct fees and charges for the use of a City service, facility, or program. Divisions with fee -based services include: Parks and Recreation, Police (special events, contracted services), Fire (inspections), Housing & Building Inspection Se rvices, Animal Care, and Cemetery services. Charges for Fees and Services are budgeted at $1.27 million in fiscal year 2023. The fiscal year 2023 revenue is an increase of 0.3% of the fiscal year 2022 revised budget of $1.27 million, and there is an average increase of 1.0 % over the last five yea rs. The relative stagnation in the fiscal year 2023 budget is due to holding expected revenues steady from fiscal year 2022 due to lingering uncertainties surrounding COVID-19; the average increase over the past five years was small and stagnated by the impact of the COVID-19 pandemic in fiscal years 2020 and 2021. 7. Miscellaneous - Miscellaneous revenue is budgeted at $6.7 million in fiscal year 2023. This category includes a variety of revenue sources, including parking fines ($250,000), magistrate court fines and surcharges related to code enforcement ($289,130) and contributions and donations ($360,810). Also included within this category are internal chargebacks of $5.3 million to the City’s Capital Projects Fund for legal and engineering services, and to the enterprise funds for administrative services. The fiscal year 20 23 revenue is an increase of 325 0.8% of the fiscal year 2022 revised budget of $6.6 million and there is an average increase of 3.0% over the last five years. The average increase amounts are due to the increases in administrative chargebacks. 8. Other Financing Sources – Other financing sources include a limited number of special transactions that are used to account for non -operating revenues/receipts such as the proceeds from a loan or the sale of an asset. Other Financing Sources are budgeted at $388,507 in fiscal year 2023, which is a decrease of 65.3% from the fiscal year 2022 revised budget of $1.1 million. The decrease is from home sales in the UniverCity and South District home programs. The UniverCity and South District home activities are budgeted at $1.0 million in fiscal year 2022, which consists of the proceeds from the sale of assets of $938,500. There is an average decrease of 9.6% over the last five years. These decreases are due to discontinuing the use of bank loans for the UniverCity program. Purchases of properties for the UniverCity and South District home programs are now made without the use of bank lines of credits. 9. Transfers In - The category is budgeted at $13.1 million in fiscal year 2023. This includes an approximate $12.8 million transfer-in of the Employee Benefits Levy from the Employee Benefits Fund. This category also includes General Fund intra-fund transfers to equipment replacement reserves and transfers in from other funds to support specific staff positions and expenditures. 326 B. General Fund Expenditures Expenditures & Transfers Out 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Personnel $ 41,749,108 $ 41,674,490 $ 47,740,998 $ 48,622,959 $ 50,081,648 Services 10,712,663 10,202,437 13,273,717 11,856,425 12,133,561 Supplies 1,386,717 1,612,561 1,898,313 1,809,677 1,845,870 Capital Outlay 2,437,531 2,119,387 4,142,850 1,748,852 1,574,000 Other Financial Uses 951,500 - - - - Contingency - - 451,600 943,000 1,267,000 Sub-total Expenditures: 57,237,518 55,608,875 67,507,478 64,980,913 66,902,079 Transfers Out 9,661,841 11,042,749 12,078,223 7,503,130 6,983,435 Total Expenditures & $ 66,899,359 $ 66,651,624 $ 79,585,701 $ 72,484,043 $ 73,885,514 Transfers Out 327 1. Personnel - Personnel costs account for approximately 74.8% of budgeted expenditu res (excluding transfers out) within the General Fund in fiscal year 2023. Employee benefit costs are discussed in greater detail in the City Manager Address. 2. Services - Expenditures for services are budgeted at $11.86 million in fiscal year 20 23. Initial projections were based on fiscal year 2021 actual expenditures and projected at 4.73 % annually. This is in line with the Consumer Price Index for All Urban Consumers (CPI-U) over the last five fiscal years. Many of the 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 service s; vehicle and equipment rentals. These costs are adjusted individually each year, based on specific operating plans and projects, claims/loss history, trend analysis, and operations-specific needs, each year. The Services category also includes funding for 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: $680,058 Aid to Human Service Agencies $401,000 Community Event / Program Funding $253,092 ICCVB – Community / Economic Development Assistance $125,000 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 $1.8 million in fiscal year 2023. Individual items costing under $5,000 are considered supplies. This limit is consistent with the threshold utilized to capitalize assets for the annual report. 4. Capital Outlay – The general fund capital outlay is budgeted at $1.7 million in fiscal year 2023 and includes police vehicle replacements, library materials, operating equipment, South District Properties, and building maintenance and improvements of $5,000 or greater. 5. Other Financial Uses - This category is budgeted at $0 in fiscal year 2023. This category previously consisted of loan repayments to financial institutions that are from the homes sold in the UniverCity program. Starting in fiscal year 2021, loans were no longer used to purchase homes for neither the UniverCity nor South District home programs. 328 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 one percent (1%) of General Fund expenditures (excluding transfers) - approximately $643 ,000 in fiscal year 20 23. In fiscal year 2023, a new contingency was added within the Fire Department to begin preparing for the eventual addition of another fire station. 7. Transfers Out - This category is budgeted at $7.5 million in fiscal year 2021. One of the largest transfers out is from the transit property tax levy of $4.1 million that is being transferred into the Transit Fund . Other major transfers out include approximately $1.8 million to the Capital Projects Fund and $1,0 0,000 to the Affordable Housing Fund. The General Fund borrowed $2.1 million from the Landfill Cell Replacement Reserve during fiscal year 2019 to help construct portions of the new Public Works Facility. Principal payments are reflected as a transfer out. The following is a summary of that loan: Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/22 Total Payment FY23 FY23 Principal FY23 Interest 2019 Public Works Facility Loan 6/30/2019 $ 2,100,000 2036 $ 1,800,160 $139,759 $ 113,531 $ 26,228 C. Fund Balance It is part of the City’s Financial & Fiscal Policies that the General Fund’s unassigned fund balance shall not fall below twenty-five percent (25%) of total revenues and transfers in and not grow greater than thirty-five percent (35%). This policy also states that fund balance in excess of thirty percent (35%) of revenues and transfers in will be transferred to the City’s Emergency Fund, used to retire outstanding debt, used to provide property tax relief, or be used for facility replacement. General Fund unassigned fund balance was transferred into the Emergency Fund starting in fiscal year 2014. Transfers into the Emergency Fund have totaled $6.15 million from fiscal year 2014 through fiscal year 2020. No transfer is being proposed in fiscal year 2022 or fiscal year 2023. Emergency Fund’s estimated balance is $5.1 million at the end of fiscal year 2023. General Fund unassigned fund balance was also transferred into the Facility Master Plan Reserve, within the General Fund, in the fiscal year 2019 and fiscal year 2020 at $2 million each year. In fiscal year 2021, $4 million was transferred and fiscal year 2022 transfers are expected to be $5 million. This fund is assigned for implementation of the 2012 Facilities Space Needs Study and Master Plan. 329 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 October/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 FY2022 $ 11,282,036 $ 17,424,535 (6,142,499) FY2021 $ 9,621,807 $ 14,521,703 (4,899,896) FY2020 9,517,460 15,862,567 (6,345,107) FY2019 9,833,115 15,455,184 (5,622,069) FY2018 7,859,044 14,422,373 (6,563,329) FY2017 7,917,409 15,727,049 (7,809,640) FY2016 10,402,991 13,341,071 (2,938,080) FY2015 7,163,587 13,309,505 (6,145,918) 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) D. Long-term Projections Future property tax revenues were projected to grow 0% for fiscal year 2024 and to increase by 3.00% in fiscal years 2025 and beyond. Odd numbered years are re -evaluation years, which typically lead to higher growth rates. The Multi-Residential Property Class rollback will continue to decrease until it aligns with the Residential Rollback in fiscal year 2024. All other revenues were projected at a flatline. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Expenditures are projected to continue to outpace revenues within the General Fund. If this trend continues, the City will need to evaluate potential solutions to balance the budget including, but not limited to, raising property tax rates or reducing expenditures. Fiscal year 2022 revenues and expenditures are higher than average due to the transfer of $5 million into the facility reserve. The Facility Reserve Fund is included within the General Fund, so Transfers In and Out are inflated by that amount. 330 331 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Fund Balance, July 1 36,401,766$ 39,295,682$ 41,640,890$ 50,838,340$ 48,436,825$ 47,584,291$ Revenues: Property Taxes 34,728,747$ 35,626,227$ 40,271,900$ 40,567,644$ 40,396,211$ 40,396,211$ Other City Taxes 2,697,698 2,460,592 2,362,649 2,439,753 2,590,124 2,590,124 Licenses And Permits 2,981,465 2,352,233 2,541,011 2,563,680 2,581,550 2,581,550 Use Of Money And Property 1,568,506 1,091,682 514,191 802,367 730,963 730,963 Intergovernmental 4,098,694 4,008,624 5,923,927 4,016,130 3,923,709 3,738,350 Charges For Fees And Services 1,631,188 1,129,259 825,692 1,266,960 1,270,587 1,270,631 Miscellaneous 6,007,291 6,010,753 5,997,468 6,630,651 6,686,225 6,686,225 Other Financial Sources 2,565,872 1,414,383 772,926 1,119,647 388,507 388,507 Sub-Total Revenues 56,279,461 54,093,751 59,209,763 59,406,832 58,567,876 58,382,561 Transfers In: Operating Transfers In 14,070,366 15,150,816 16,639,310 17,777,353 13,063,633 13,068,050 Sub-Total Transfers In 14,070,366 15,150,816 16,639,310 17,777,353 13,063,633 13,068,050 Total Revenues & Transfers In 70,349,827$ 69,244,567$ 75,849,073$ 77,184,185$ 71,631,509$ 71,450,611$ Expenditures by Department: City Council 110,580$ 149,212$ 148,836$ 152,427$ 168,774$ 173,212$ City Clerk 540,893 491,473 530,843 625,947 632,229 689,469 City Attorney 751,266 836,849 823,919 872,818 868,194 893,636 City Manager 3,944,970 3,727,694 4,078,706 5,789,138 4,654,388 4,753,176 Finance 3,970,187 4,089,409 3,853,885 4,809,584 5,028,909 5,165,125 Police 14,073,173 14,503,070 14,471,307 16,399,742 16,391,387 16,850,928 Fire 8,292,055 8,477,010 8,899,332 9,194,319 9,587,713 10,133,719 Parks and Recreation 8,191,404 8,574,237 8,340,197 10,648,198 10,433,377 10,584,037 Library 6,403,794 6,327,197 6,083,482 7,129,719 7,325,426 7,512,050 Senior Center 865,825 913,616 927,263 1,075,527 1,082,805 1,112,013 Neighborhood & Development Services 5,619,169 6,066,892 4,274,656 7,018,588 4,915,066 5,043,269 Public Works 2,105,423 2,478,291 2,568,025 3,148,619 3,200,355 3,291,752 Transportation Services 625,773 602,569 608,423 642,850 692,290 699,693 Sub-Total Expenditures 55,494,514 57,237,518 55,608,874 67,507,478 64,980,913 66,902,079 Transfers Out: Capital Project Fund 4,482,101 1,988,176 1,538,784 1,358,470 1,833,470 1,327,770 GO Bond Abatement 20,052 20,052 15,484 20,052 20,052 20,052 General Levy 184,551 168,970 158,127 171,789 183,656 186,166 Emergency Fund 450,000 500,000 - - - - Facility Master Plan Reserve 2,000,000 2,000,000 4,000,000 5,000,000 - - Interfund Loan Repayment to Landfill - 77,821 110,177 111,842 113,531 115,178 Transfers Out - Transit Fund 3,563,749 3,660,631 4,076,795 4,142,112 4,110,999 4,092,847 Transfers Out - Affordable Housing Fund 1,002,700 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Miscellaneous Transfers Out 258,243 246,191 143,381 273,958 241,422 241,422 Sub-Total Transfers Out 11,961,397 9,661,841 11,042,749 12,078,223 7,503,130 6,983,435 Total Expenditures & Transfers Out 67,455,911$ 66,899,359$ 66,651,623$ 79,585,700$ 72,484,043$ 73,885,514$ Fund Balance, June 30 39,295,682$ 41,640,890$ 50,838,340$ 48,436,825$ 47,584,291$ 45,149,388$ Restricted / Committed /Assigned 9,053,822 11,469,555 15,537,600 20,498,855 20,425,455 20,469,329 Unassigned Balance 30,241,860$ 30,171,335$ 35,300,740$ 27,937,970$ 27,158,836$ 24,680,059$ % of Revenues & Transfers In 43%44%47%36%38%35% General Fund (1000 - 1027) Fund Summary 332 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Assigned: (Available for current and / or future operations) Library Special Revenue Funds 986,872$ 1,189,393$ 1,308,282$ 1,384,203$ 1,436,969$ 1,486,882$ Library Foundation Development (4,075) (5,029) (5,427) (5,427) (5,427) (5,427) Library Equipment Replacement Reserve 323,289 347,261 383,878 407,850 452,635 497,060 Senior Center Gift Funds 799 813 817 817 817 817 Cable Replacement Reserves 123,529 133,529 134,600 134,600 114,100 114,100 Facility Master Plan Reserve 2,000,000 4,000,000 8,000,000 13,000,000 12,900,000 12,900,000 Animal Shelter Bequest Funds 148,119 148,670 149,361 146,209 146,209 146,209 3,578,533$ 5,814,637$ 9,971,510$ 15,068,252$ 15,045,302$ 15,139,641$ Committed: (Available for current and / or future operations) Emergency Funds 5,068,879$ 5,239,582$ 5,173,498$ 5,137,963$ 5,137,963$ 5,137,963$ 5,068,879$ 5,239,582$ 5,173,498$ 5,137,963$ 5,137,963$ 5,137,963$ Restricted: (Not available for general operations) Police Forfeiture Share 196,844$ 276,567$ 252,373$ 152,422$ 101,972$ 51,522$ Police Abandon Property 17,058 17,655 18,541 18,541 18,541 18,541 Cemetery Perpetual Care 119,058 121,114 121,677 121,677 121,677 121,662 Public Art 73,450 - - - - - 406,411$ 415,336$ 392,591$ 292,640$ 242,190$ 191,725$ Total Assigned / Committed / Restricted:9,053,822$ 11,469,555$ 15,537,600$ 20,498,855$ 20,425,455$ 20,469,329$ Unassigned 30,241,860 30,171,335 35,300,740 27,937,970 27,158,836 24,680,059 General Fund Ending Fund Balance 39,295,682$ 41,640,890$ 50,838,340$ 48,436,825$ 47,584,291$ 45,149,388$ General Fund Assigned, Committed & Restricted Fund Balance 333 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Property Taxes Property Taxes 34,728,747$ 35,626,227$ 40,271,900$ 40,567,644$ 40,396,211$ 40,396,211$ Other City Taxes Gas/Electric Excise Tax 396,527 410,985 392,362 390,141 423,032 423,032 Mobile Home Tax 34,654 31,092 38,387 31,090 38,380 38,380 Hotel/Motel Tax 1,301,827 1,134,864 938,048 1,134,862 1,134,862 1,134,862 Utility Franchise Tax 964,690 883,652 993,852 883,660 993,850 993,850 Licenses And Permits General Use Permits 73,856 15,063 18,029 63,210 65,920 65,920 Food & Liquor Licenses 126,709 95,476 24,651 95,480 94,510 94,510 Professional License 6,150 3,925 3,760 5,050 3,760 3,760 Franchise Fees 586,428 438,753 724,570 581,900 582,920 582,920 Construction Permit & Inspection Fees 2,141,423 1,742,746 1,707,958 1,774,840 1,783,010 1,783,010 Miscellaneous Licenses & Permits 46,899 56,269 62,043 43,200 51,430 51,430 Use Of Money And Property Interest Revenues 1,136,303 775,987 265,385 435,647 329,463 329,463 R ents 410,623 296,209 234,964 352,410 383,540 383,540 Royalties & Commissions 21,580 19,486 13,842 14,310 17,960 17,960 Intergovernmental Federal Intergovernmental Revenue 505,133 342,168 2,052,856 260,350 251,408 251,408 Property Tax Credits 908,337 903,008 929,988 925,241 741,435 556,076 State 28E Agreements 1,600,044 1,643,190 1,716,326 1,643,190 1,716,330 1,716,330 Operating Grants 69,584 66,984 61,849 66,980 61,850 61,850 Other State Grants 9,075 4,725 46,110 825 3,975 3,975 Local 28E Agreements 1,006,521 1,048,550 1,116,799 1,119,544 1,148,711 1,148,711 Charges For Fees And Services Building & Development 584,388 383,299 448,552 373,910 385,270 385,270 Police Services 149,766 188,901 13,523 98,710 75,000 75,000 Animal Care Services 14,922 13,484 11,742 13,480 11,740 11,740 Fire Services 9,060 8,880 11,734 8,880 11,070 11,070 T ransit Fees - (50) - - - - Culture & Recreation 767,966 467,105 267,221 696,126 705,255 705,255 Miscellaneous Charges For Services 68,544 51,824 54,986 60,034 59,852 59,852 Water Charges 5,574 5,275 4,300 5,280 4,300 4,343 Refuse Charges 218 101 84 100 100 101 Parking Charges 30,750 10,440 13,550 10,440 18,000 18,000 Miscellaneous Code Enforcement 278,070 300,368 67,546 306,900 289,130 289,130 Parking Fines 362,426 248,220 303,449 248,220 250,000 250,000 Library Fines & Fees 135,183 60,545 4,328 50,000 - - Contributions & Donations 435,580 364,504 393,908 355,050 360,810 360,810 Printed Materials 46,900 38,217 20,266 38,175 22,000 22,000 Animal Adoption 45,839 62,646 49,080 45,000 45,000 45,000 Mis cellaneous Merchandise 21,077 12,818 6,417 18,930 15,550 15,550 Intra-City Charges 4,396,524 4,624,134 4,877,381 5,166,875 5,331,154 5,331,154 Other Miscellaneous Revenue 285,124 299,006 272,960 401,211 371,581 371,581 Special Assessments 568 294 2,134 290 1,000 1,000 Other Financial Sources Sale Of Assets 1,585,434 812,155 593,591 1,059,742 328,168 328,168 Loans 980,438 602,228 179,334 59,905 60,339 60,339 Total Revenues 56,279,461$ 54,093,751$ 59,209,763$ 59,406,832$ 58,567,876$ 58,382,561$ General Fund Revenues by Type 334 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection City Council City Council 110,580$ 149,212$ 148,836$ 152,427$ 168,774$ 173,212$ City Clerk City Clerk 540,893 491,473 530,843 625,947 632,229 689,469 City Attorney City Attorney 751,266 836,849 823,919 872,818 868,194 893,636 City Manager City Manager 787,008 761,394 794,009 802,778 799,235 821,071 Communications Office 804,935 799,709 892,796 1,186,042 1,175,829 1,187,298 Human Resources 523,801 543,564 555,910 682,426 752,292 771,696 Human Rights 432,981 408,832 443,170 1,497,977 540,193 553,859 Economic Development 1,396,245 1,199,196 1,149,231 1,266,029 1,031,765 1,054,113 Climate Action & Outreach - 14,999 243,591 353,886 355,074 365,139 Finance Finance Adminstration 1,741,922 1,799,617 1,653,713 2,346,146 2,527,553 2,595,047 Accounting 744,479 817,136 747,553 809,413 818,822 842,187 Purchasing 364,063 367,071 351,851 473,983 470,812 484,451 R evenue 1,119,723 1,105,586 1,100,768 1,180,042 1,211,722 1,243,440 Police Police Administration 574,814 604,952 735,369 720,852 779,632 798,808 Police Support Services 2,922,558 3,376,557 3,328,394 3,931,579 3,819,305 3,928,116 Police Field Operations 10,575,802 10,521,560 10,407,545 11,747,311 11,792,449 12,124,004 Fire Fire Administration 874,148 901,195 942,481 964,765 1,265,032 1,590,119 Fire Emergency Operations 7,053,288 7,180,745 7,554,630 7,791,466 7,887,230 8,091,139 Fire Prevention 207,419 214,658 217,123 248,027 250,309 257,236 Fire Training 157,201 180,412 185,099 190,061 185,142 195,225 Parks and Recreation Park and Rec Admin 1,132,359 1,164,322 425,288 656,194 476,909 490,065 Government Buildings - - 753,245 804,576 872,735 832,247 Recreation 2,986,271 2,897,238 2,195,655 3,816,168 3,739,859 3,824,325 Park Maintenance 3,723,027 4,129,820 4,557,782 4,923,061 4,896,333 4,977,336 Cemetery Operations 349,747 382,858 408,227 448,200 447,541 460,063 Library Library Operations 6,281,591 6,199,145 5,952,773 6,908,268 7,098,272 7,278,081 Library Development Office 122,203 128,052 130,709 221,451 227,154 233,969 Senior Center Senior Center 865,825 913,616 927,263 1,075,527 1,082,805 1,112,013 Neighborhood & Dvlpmt Services Neighborhood & Dvlpmt Admin 460,228 480,114 268,971 275,349 312,038 320,912 Neighborhood Services 3,559,545 3,829,745 2,406,120 4,631,886 2,586,685 2,649,691 Development Services 1,599,396 1,757,032 1,599,564 2,111,353 2,016,344 2,072,666 Public Works Public Works Administration 336,644 433,948 493,340 570,870 551,100 565,661 Engineering Services 1,768,779 2,044,343 2,074,685 2,577,749 2,649,255 2,726,091 Transportation Services Administration 625,773 602,569 608,423 642,850 692,290 699,693 Total Expenditures 55,494,514$ 57,237,518$ 55,608,874$ 67,507,478$ 64,980,913$ 66,902,079$ General Fund Expenditures by Department and Division 335 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 110,580$ 149,212$ 148,836$ 152,427$ 168,774$ 173,212$ Total Revenues 110,580$ 149,212$ 148,836$ 152,427$ 168,774$ 173,212$ Expenditures: Personnel 54,282$ 76,289$ 96,745$ 94,045$ 106,298$ 109,487$ Services 55,087 45,980 51,610 55,902 60,476 61,686 Supplies 1,211 26,942 480 2,480 2,000 2,040 Total Expenditures 110,580$ 149,212$ 148,836$ 152,427$ 168,774$ 173,212$ Personnel Services - FTE 2019 2020 2021 2022 2023 City Council 7.00 7.00 7.00 7.00 7.00 Total Personnel 7.00 7.00 7.00 7.00 7.00 City Council Department Division: City Council Activity: City Council (110100) 336 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 503,485$ 473,249$ 462,630$ 557,664$ 556,773$ 612,901$ Licenses And Permits Professional License 3,505 1,595 2,420 2,720 2,420 2,420 Miscellaneous Code Enforcement 23,537 - 30,616 6,000 6,000 6,000 Other Miscellaneous Revenue 9,013 9,150 6,994 9,150 6,340 6,340 Printed Materials 46 5 95 - 100 - Total Revenues 539,586$ 483,998$ 502,755$ 575,534$ 571,633$ 627,661$ Expenditures: Personnel 410,597$ 392,780$ 426,377$ 434,252$ 459,503$ 473,288$ Services 125,985 88,856 75,254 139,867 110,746 152,961 Supplies 3,004 2,363 1,124 1,415 1,384 1,412 Total Expenditures 539,586$ 483,998$ 502,755$ 575,534$ 571,633$ 627,661$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 1.00 Deputy City Clerk 1.00 1.00 1.00 1.00 1.00 License Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 4.00 4.00 4.00 4.00 4.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,307$ 7,475$ 28,088$ 50,413$ 60,596$ 61,808$ Total Revenues 1,307$ 7,475$ 28,088$ 50,413$ 60,596$ 61,808$ Expenditures: Personnel 64$ -$ 217$ -$ -$ -$ Services 1,244 7,475 27,871 50,413 60,596 61,808 Total Expenditures 1,307$ 7,475$ 28,088$ 50,413$ 60,596$ 61,808$ City Clerk Department Division: City Clerk Activity: City Clerk (120100) Division: City Clerk Activity: Community Police Review Board (120200) 337 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 695,987$ 761,508$ 742,495$ 796,938$ 786,004$ 810,240$ Miscellaneous Code Enforcement 90 65 214 600 600 600 Intra-City Charges 55,011 74,590 80,019 74,590 80,400 81,606 Other Miscellaneous Revenue 166 686 1,192 690 1,190 1,190 Printed Materials 12 - - - - - Total Revenues 751,266$ 836,849$ 823,919$ 872,818$ 868,194$ 893,636$ Expenditures: Personnel 708,247$ 747,533$ 773,071$ 814,499$ 807,823$ 832,058$ Services 34,142 38,026 36,560 45,781 47,779 48,735 Supplies 8,876 9,701 12,158 11,004 12,592 12,844 Capital Outlay - 41,589 2,131 1,534 - - Total Expenditures 751,266$ 836,849$ 823,919$ 872,818$ 868,194$ 893,636$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Assistant City Attorney 1.50 1.50 1.50 1.50 1.50 City Attorney 1.00 1.00 1.00 1.00 1.00 First Asst City Attorney 1.00 1.00 1.00 1.00 1.00 Legal Assistant 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.50 5.50 5.50 5.50 5.50 Capital Outlay 2022 2023 Software 1,534$ -$ Total Capital Outlay 1,534$ -$ City Attorney Department Division: City Attorney Activity: City Attorney (130100) 338 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 785,103$ 761,394$ 794,009$ 802,778$ 799,235$ 821,071$ Miscellaneous Miscellaneous Merchandise 1,905 - - - - - Total Revenues 787,008$ 761,394$ 794,009$ 802,778$ 799,235$ 821,071$ Expenditures: Personnel 546,676$ 525,384$ 547,837$ 579,993$ 585,154$ 602,709$ Services 236,777 233,765 243,365 218,638 210,762 214,977 Supplies 3,555 2,246 2,807 4,147 3,319 3,385 Total Expenditures 787,008$ 761,394$ 794,009$ 802,778$ 799,235$ 821,071$ Personnel Services - FTE 2019 2020 2021 2022 2023 Assistant To The City Manager 1.00 1.00 1.00 1.00 - Asst City Manager 1.00 1.00 1.00 1.00 1.00 City Manager 1.00 1.00 1.00 1.00 1.00 Deputy City Manager - - - - 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 367,790$ 383,187$ 443,580$ 685,167$ 606,686$ 623,411$ Total Revenues 367,790$ 383,187$ 443,580$ 685,167$ 606,686$ 623,411$ Expenditures: Personnel 241,579$ 286,245$ 310,082$ 409,576$ 459,167$ 472,942$ Services 24,840 62,607 67,875 172,224 73,074 74,535 Supplies 101,371 34,335 35,523 103,367 74,445 75,934 Capital Outlay - - 30,100 - - - Total Expenditures 367,790$ 383,187$ 443,580$ 685,167$ 606,686$ 623,411$ Personnel Services - FTE 2019 2020 2021 2022 2023 Communications Creative Assistant - - 0.63 0.63 1.00 Communications Aide - - 1.26 1.26 1.26 Communications Coordinator 1.00 1.00 1.00 1.00 1.00 Digital Communications Spec 1.00 1.00 1.00 1.00 1.00 Public Safety Information Officer - - - 1.00 1.00 Total Personnel 2.00 2.00 3.89 4.89 5.26 Division: City Manager Activity: City Manager (210100) Division: Communications Office Activity: Communications Office (210200) City Manager Department 339   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Licenses And Permits Franchise Fees 586,428$ 438,753$ 724,570$ 581,900$ 582,920$ 582,920$ Miscellaneous Contributions & Donations 2 - - - - - Other Miscellaneous Revenue 503 - - - - - Total Revenues 586,933$ 438,753$ 724,570$ 581,900$ 582,920$ 582,920$ Expenditures: Personnel 352,075$ 372,022$ 391,995$ 429,376$ 447,039$ 460,450$ Services 36,963 40,878 43,113 59,024 89,066 90,847 Supplies 10,053 3,621 5,179 2,475 2,538 2,589 Total Expenditures 399,090$ 416,522$ 440,287$ 490,875$ 538,643$ 553,886$ Personnel Services - FTE 2019 2020 2021 2022 2023 Communications Tech - Cable 1.00 1.00 1.00 1.00 1.00 Media Production Assistant - - 1.00 1.00 1.00 Media Production Service Coordinator 1.00 1.00 1.00 1.00 1.00 Production Assistant - Cable T.V. 1.00 1.00 1.00 1.00 1.00 Special Projects Assistant - Cable 1.00 1.00 - - - Total Personnel 4.00 4.00 4.00 4.00 4.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Transfer In: Transfer-In from Cable Operations 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Total Transfer In 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Expenditures: Capital Outlay 38,054$ -$ 8,929$ 10,000$ 30,500$ 10,000$ Total Expenditures 38,054$ -$ 8,929$ 10,000$ 30,500$ 10,000$ Capital Outlay 2022 2023 Equipment 10,000$ 30,500$ Total Capital Outlay 10,000$ 30,500$ Division: Communications Office Activity: Cable Administration (210251) Division: Communications Office Activity: Cable Reserves (210257) 340 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 511,723$ 536,457$ 545,394$ 675,016$ 743,292$ 762,696$ Charges For Fees And Services Miscellaneous Charges For Services 50 50 70 - - - Intra-City Charges 11,149 6,646 10,392 7,000 9,000 9,000 Other Miscellaneous Revenue 878 410 53 410 - - Total Revenues 523,801$ 543,564$ 555,910$ 682,426$ 752,292$ 771,696$ Expenditures: Personnel 381,789$ 401,226$ 407,741$ 428,321$ 435,795$ 448,869$ Services 100,409 93,083 89,852 193,850 256,580 261,712 Supplies 41,603 49,255 58,316 60,255 59,917 61,115 Total Expenditures 523,801$ 543,564$ 555,910$ 682,426$ 752,292$ 771,696$ Personnel Services - FTE 2019 2020 2021 2022 2023 Human Resources Administrator 1.00 1.00 1.00 1.00 1.00 Human Resources Assistant 1.00 1.00 1.00 1.00 1.00 Human Resources Generalist 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Division: Human Resources Activity: Human Resources (210300) 341 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 425,455$ 399,608$ 434,976$ 488,747$ 529,513$ 543,179$ Licenses And Permits Miscellaneous Licenses & Permits 60 180 90 180 - - Charges For Fees And Services Special Events 3,809 2,845 223 2,850 2,800 2,800 Miscellaneous Contributions & Donations 1,850 - - - - - Other Miscellaneous Revenue 1,807 6,199 7,880 6,200 7,880 7,880 Total Revenues 432,981$ 408,832$ 443,170$ 497,977$ 540,193$ 553,859$ Expenditures: Personnel 240,107$ 243,036$ 264,482$ 277,809$ 286,212$ 294,799$ Services 167,436 154,321 164,194 206,673 237,058 241,799 Supplies 25,438 11,474 14,494 13,495 16,923 17,261 Total Expenditures 432,981$ 408,832$ 443,170$ 497,977$ 540,193$ 553,859$ Personnel Services - FTE 2019 2020 2021 2022 2023 Human Rights Coordinator 1.00 1.00 1.00 1.00 1.00 Human Rights Investigator 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 1,000,000$ -$ -$ Total Revenues -$ -$ -$ 1,000,000$ -$ -$ Expenditures: Services -$ -$ -$ 1,000,000$ -$ -$ Total Expenditures -$ -$ -$ 1,000,000$ -$ -$ Division: Human Rights Activity: Human Rights (210400) Division: Human Rights Activity: Black Lives Matter (210410) 342 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 558,872$ 936,827$ 925,830$ 1,003,657$ 766,463$ 788,811$ Other City Taxes Hotel/Motel Tax 283,249 253,092 211,187 253,092 253,092 253,092 Use Of Money And Property Rents - 9,276 12,214 9,280 12,210 12,210 Other Financial Sources Sale Of Assets 554,125 - - - - - Total Revenues & Transfer In 1,396,245$ 1,199,196$ 1,149,231$ 1,266,029$ 1,031,765$ 1,054,113$ Expenditures: Personnel 152,068$ 158,615$ 161,620$ 161,212$ 171,289$ 176,428$ Services 1,244,143 1,040,381 987,539 1,104,792 860,451 877,660 Supplies 35 200 72 25 25 26 Total Expenditures 1,396,245$ 1,199,196$ 1,149,231$ 1,266,029$ 1,031,765$ 1,054,113$ Personnel Services - FTE 2019 2020 2021 2022 2023 Economic Development Coord 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy -$ 14,999$ 178,196$ 353,886$ 355,074$ 365,139$ Intergovernmental Other State Grants - - 46,110 - - - Miscellaneous Contributions & Donations - - 19,112 - - - Other Miscellaneous Revenue - - 173 - - - Total Revenues & Transfer In -$ 14,999$ 243,591$ 353,886$ 355,074$ 365,139$ Expenditures: Personnel -$ 12,694$ 135,463$ 307,022$ 296,361$ 305,252$ Services - 2,306 82,378 40,814 53,313 54,379 Supplies - - 25,750 6,050 5,400 5,508 Total Expenditures -$ 14,999$ 243,591$ 353,886$ 355,074$ 365,139$ Personnel Services - FTE 2019 2020 2021 2022 2023 Sustainability Coordinator - - 1.00 1.00 1.00 Climate Action Analyst - - 1.00 1.00 1.00 Climate Action Engagement Specialist - - 1.00 1.00 1.00 Total Personnel - - 3.00 3.00 3.00 * Prior to fiscal year 2022, this activity was the Sustainability Services activity in the Neighborhood & Development Services department. Division: Economic Development Activity: Economic Development (210510) Division: Climate Action & Outreach Activity: Climate Action & Outreach (210610) * 343 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 29,271,235$ 30,027,632$ 33,943,219$ 34,192,452$ 34,047,938$ 34,047,938$ Other City Taxes Gas/Electric Excise Tax 334,206 346,392 330,696 328,824 356,545 356,545 Mobile Home Tax 29,208 26,205 32,354 26,210 32,350 32,350 Licenses And Permits Food & Liquor Licenses 126,534 95,346 24,546 95,350 94,400 94,400 General Use Permits 52,443 1,855 2,105 50,000 50,000 50,000 Use Of Money And Property Interest Revenues 1,071,183 735,631 225,905 400,000 300,000 300,000 Intergovernmental Property Tax Credits 766,733 762,196 784,909 780,935 625,992 469,494 Miscellaneous Code Enforcement 238,738 268,142 26,228 268,140 270,000 270,000 Intra-City Charges 3,452,469 3,613,547 4,049,774 4,105,531 4,185,114 4,247,891 Other Miscellaneous Revenue 581 - - - - - Parking Fines 362,426 248,220 303,449 248,220 250,000 250,000 Other Financial Sources Sale Of Assets 10,253 15,017 10,758 - - - Transfer In - Business Type Funds 20,072 20,714 21,232 21,699 22,936 23,395 Total Revenues & Transfer In 35,736,080$ 36,160,896$ 39,755,175$ 40,517,361$ 40,235,275$ 40,142,012$ Expenditures: Personnel 334,240$ 352,868$ 397,697$ 408,919$ 446,142$ 459,526$ Services 59,617 59,452 67,436 68,311 70,557 71,968 Supplies 28,609 29,825 24,454 29,300 30,218 30,822 Capital Outlay - 8,500 - 20,000 - - Total Expenditures 422,465$ 450,645$ 489,587$ 526,530$ 546,917$ 562,317$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 0.25 - - - - Assistant Finance Director - - - 0.10 0.10 Risk & Finance Assistant - 0.25 0.25 0.25 0.25 Budget & Compliance Officer 1.00 1.00 1.00 1.00 1.00 Internal Auditor/Budget Analyst 0.75 0.75 0.75 0.75 0.75 Finance Director 0.90 0.90 0.90 0.90 0.90 Total Personnel 2.90 2.90 2.90 3.00 3.00 Capital Outlay 2022 2023 Software 20,000$ -$ Total Capital Outlay 20,000$ -$ Division: Finance Adminstration Activity: Finance Adminstration (310100) Finance Department 344 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes 1,049,416$ 1,076,545$ 1,216,932$ 1,225,875$ 1,220,699$ 1,257,320$ Other City Taxes Gas/Electric Excise Tax 11,984 12,420 11,858 11,790 12,785 12,785 Mobile Home Tax 1,047 940 1,160 940 1,160 1,160 Intergovernmental Property Tax Credits 27,229 27,076 27,897 27,748 22,198 16,649 Miscellaneous Intra-City Charges 2,735 - - 5,000 12,000 12,000 Total Revenues 1,092,410$ 1,116,981$ 1,257,846$ 1,271,353$ 1,268,842$ 1,299,913$ Expenditures: Personnel 140,247$ 146,673$ 153,215$ 154,475$ 134,188$ 138,214$ Services 827,453 814,819 914,892 915,557 1,093,314 1,115,180 Supplies 5,969 5,617 7,157 5,758 7,495 7,645 Total Expenditures 973,669$ 967,109$ 1,075,264$ 1,075,790$ 1,234,997$ 1,261,039$ Personnel Services - FTE 2019 2020 2021 2022 2023 Assistant City Attorney 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Other City Taxes Hotel/Motel Tax 168,832$ 122,494$ 93,299$ 122,494$ 122,494$ 122,494$ Utility Franchise Tax 313,470 287,157 323,084 287,160 323,080 323,080 Use Of Money And Property Rents 7,800 7,200 6,600 7,200 7,200 7,200 Transfer-In - Employee Benefits 10,480,206 11,279,971 12,340,630 12,519,760 12,801,454 12,801,454 Total Revenues & Transfer In 10,970,307$ 11,696,822$ 12,763,612$ 12,936,614$ 13,254,228$ 13,254,228$ Expenditures: Services 2,784$ 14,226$ 2,639$ 292,226$ 102,639$ 104,692$ Contingency - - - 451,600 643,000 667,000 Total Expenditures 2,784$ 14,226$ 2,639$ 743,826$ 745,639$ 771,692$ Division: Finance Administration Activity: Tort Liability (310630) Division: Finance Administration Activity: Non-Operational Admin (310710) 345 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ 38,339$ 17,616$ -$ -$ -$ Intergovernmental Federal Intergovernmental Revenue - - 2,523 - - - Total Revenues -$ 38,339$ 20,139$ -$ -$ -$ Expenditures: Supplies -$ 38,339$ 20,139$ -$ -$ -$ Total Expenditures -$ 38,339$ 20,139$ -$ -$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 343,003$ 329,297$ 66,084$ -$ -$ -$ Total Revenues 343,003$ 329,297$ 66,084$ -$ -$ -$ Expenditures: Services 1,481$ 46$ 381$ -$ -$ -$ Supplies - - 2 - - - Capital Outlay 341,522 329,251 65,700 - - - Total Expenditures 343,003$ 329,297$ 66,084$ -$ -$ -$ Division: Finance Administration Activity: Disaster Assistance (310720/310730) Division: Finance Administration Activity: Emergency Fund (310712) 346 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 707,255$ 780,372$ 707,099$ 771,483$ 777,955$ 801,320$ Intergovernmental Local 28E Agreements 29,150 29,879 30,626 31,050 32,177 32,177 Miscellaneous Other Miscellaneous Revenue 7,506 6,591 7,695 6,590 7,690 7,690 Special Assessments 568 294 2,134 290 1,000 1,000 Total Revenues 744,479$ 817,136$ 747,553$ 809,413$ 818,822$ 842,187$ Expenditures: Personnel 661,549$ 712,234$ 644,686$ 695,254$ 698,872$ 719,838$ Services 72,359 95,078 98,841 110,378 116,385 118,713 Supplies 10,572 9,824 4,026 3,781 3,565 3,636 Total Expenditures 744,479$ 817,136$ 747,553$ 809,413$ 818,822$ 842,187$ Personnel Services - FTE 2019 2020 2021 2022 2023 Account Clerk - Accounting 1.00 1.00 1.00 1.00 1.00 Accounting Coordinator - - - 1.00 1.00 Senior Accountant - Payroll 1.00 1.00 1.00 1.00 1.00 Assistant Controller 1.00 1.00 1.00 - - Assistant Finance Director - - - 0.45 0.45 Controller 1.00 1.00 1.00 - - Senior Accountant - Accounting 2.00 2.00 2.00 2.00 2.00 Senior Accounts Payable Clerk 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.00 7.00 7.00 6.45 6.45 Division: Accounting Activity: Accounting (310200) 347 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 349,625$ 355,537$ 337,018$ 462,653$ 458,762$ 472,401$ Miscellaneous Printed Materials - 4 88 - - Other Miscellaneous Revenue 10,137 9,254 9,953 9,250 9,950 9,950 Other Commissions 3,380 2,079 4,761 2,080 2,100 2,100 Other Financial Sources Sale Of Assets 922 197 31 - - - Total Revenues 364,063$ 367,071$ 351,851$ 473,983$ 470,812$ 484,451$ Expenditures: Personnel 337,312$ 294,708$ 331,376$ 427,260$ 422,280$ 434,948$ Services 24,258 66,313 20,125 46,280 48,032 48,993 Supplies 2,493 6,050 349 443 500 510 Total Expenditures 364,063$ 367,071$ 351,851$ 473,983$ 470,812$ 484,451$ Personnel Services - FTE 2019 2020 2021 2022 2023 Assistant Finance Director - - - 0.45 0.45 Buyer I - Purchasing 1.00 1.00 1.00 1.00 1.00 Buyer II 1.00 1.00 1.00 1.00 1.00 Procurement Coordinator - - - 1.00 1.00 Purchasing Agent 1.00 1.00 1.00 - - Purchasing Assistant - - 0.50 0.50 0.50 Purchasing Clerk 0.50 0.50 - - - Total Personnel 3.50 3.50 3.50 3.95 3.95 Division: Purchasing Activity: Purchasing (310300) 348 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,103,988$ 1,087,939$ 1,075,226$ 1,160,922$ 1,190,462$ 1,222,137$ Charges For Fees And Services Water Charges 5,574 5,275 4,300 5,280 4,300 4,343 Intergovernmental Local 28E Agreements - 552 1,101 640 1,100 1,100 Miscellaneous Contributions & Donations 10,041 10,542 19,243 12,000 15,000 15,000 Other Miscellaneous Revenue 96 1,278 899 1,200 860 860 Other Financial Sources Sale Of Assets 24 - - - - - Total Revenues 1,119,723$ 1,105,586$ 1,100,768$ 1,180,042$ 1,211,722$ 1,243,440$ Expenditures: Personnel 703,389$ 703,736$ 685,920$ 736,721$ 748,294$ 770,743$ Services 409,704 395,941 409,993 432,365 453,753 462,828 Supplies 6,630 5,909 4,855 10,956 9,675 9,869 Total Expenditures 1,119,723$ 1,105,586$ 1,100,768$ 1,180,042$ 1,211,722$ 1,243,440$ Personnel Services - FTE 2019 2020 2021 2022 2023 Cashier - Revenue 1.38 1.38 1.38 1.38 1.38 Customer Service Rep - Revenue 4.00 4.00 4.00 4.00 4.00 Utility Billing Coordinator 1.00 1.00 1.00 1.00 1.00 Revenue & Risk Manager 0.50 0.50 0.50 0.50 0.50 Senior Accountant - Revenue 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.88 7.88 7.88 7.88 7.88 Division: Revenue Activity: Revenue (310400) 349 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 574,814$ 600,921$ -$ 719,852$ 779,132$ 798,308$ Intergovernmental Federal Intergovernmental Revenue - - 1,063,006 - - - Miscellaneous Other Miscellaneous Revenue - 4,031 23,560 1,000 500 500 Total Revenues 574,814$ 604,952$ 1,086,566$ 720,852$ 779,632$ 798,808$ Expenditures: Personnel 319,182$ 324,804$ 314,849$ 303,722$ 358,319$ 369,069$ Services 247,350 276,727 347,002 369,634 390,515 398,325 Supplies 8,282 3,420 5,824 47,496 30,798 31,414 Capital Outlay - - 67,694 - - - Total Expenditures 574,814$ 604,952$ 735,369$ 720,852$ 779,632$ 798,808$ Personnel Services - FTE 2019 2020 2021 2022 2023 Police Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 418,482$ 428,429$ 433,708$ 484,770$ 425,082$ 437,400$ Total Revenues 418,482$ 428,429$ 433,708$ 484,770$ 425,082$ 437,400$ Expenditures: Personnel 373,086$ 372,325$ 389,248$ 443,075$ 381,593$ 393,041$ Services 40,377 34,622 40,353 39,140 41,562 42,393 Supplies 5,019 1,391 4,108 2,555 1,927 1,966 Capital Outlay - 20,091 - - - - Total Expenditures 418,482$ 428,429$ 433,708$ 484,770$ 425,082$ 437,400$ Personnel Services - FTE 2019 2020 2021 2022 2023 Comm Serv Officer - Station Master 5.00 5.00 5.00 5.00 5.00 Total Personnel 5.00 5.00 5.00 5.00 5.00 Division: Police Administration Activity: Police Administration (410100) Police Department Division: Police Support Services Activity: Station Masters (410210) 350 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 441,787$ 499,306$ 551,837$ 772,471$ 708,777$ 729,189$ Intergovernmental Local 28E Agreements 20,000 20,000 - 20,000 - - Total Revenues 441,787$ 499,306$ 551,837$ 772,471$ 708,777$ 729,189$ Expenditures: Personnel 448,295$ 510,353$ 541,442$ 734,161$ 623,712$ 642,423$ Services 5,333 5,572 8,628 41,810 76,885 78,423 Supplies 8,159 3,382 1,767 16,500 8,180 8,344 Total Expenditures 461,787$ 519,306$ 551,837$ 792,471$ 708,777$ 729,189$ Personnel Services - FTE 2019 2020 2021 2022 2023 Comm Serv Officer - Community Outreach 1.00 1.00 1.00 1.50 1.50 Police Officer 4.00 4.00 4.00 4.00 4.00 Total Personnel 5.00 5.00 5.00 5.50 5.50 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 54,489$ 54,555$ 45,509$ 80,719$ 76,940$ 79,245$ Total Revenues 54,489$ 54,555$ 45,509$ 80,719$ 76,940$ 79,245$ Expenditures: Personnel 54,181$ 54,343$ 45,379$ 80,502$ 76,640$ 78,939$ Supplies 308 211 130 217 300 306 Total Expenditures 54,489$ 54,555$ 45,509$ 80,719$ 76,940$ 79,245$ Division: Police Support Services Activity: Crime Prevention (410220) Division: Police Support Services Activity: Crossing Guards (410230) 351 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 530,372$ 569,153$ 701,981$ 763,988$ 759,472$ 781,349$ Miscellaneous Printed Materials 31,830 27,605 18,893 27,595 11,530 11,530 Other Miscellaneous Revenue 2,706 1,954 2,023 2,000 300 300 Total Revenues 530,372$ 569,153$ 701,981$ 763,988$ 759,472$ 781,349$ Expenditures: Personnel 451,502$ 478,631$ 613,057$ 657,571$ 645,046$ 664,398$ Services 110,453 112,188 102,680 117,671 110,491 112,701 Supplies 2,953 7,893 7,159 18,341 15,765 16,080 Total Expenditures 564,908$ 598,712$ 722,896$ 793,583$ 771,302$ 793,179$ Personnel Services - FTE 2019 2020 2021 2022 2023 Police Records Technician 4.00 4.00 4.00 4.00 4.00 Police Officer - - 1.00 1.00 1.00 Police Sergeant 2.00 2.00 2.00 1.00 1.00 Total Personnel 6.00 6.00 7.00 6.00 6.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 646,368$ 663,080$ 718,268$ 796,257$ 861,048$ 886,844$ Miscellaneous Other Miscellaneous Revenue 1,250 850 - 824 1,000 1,000 Total Revenues 646,368$ 663,080$ 718,268$ 796,257$ 861,048$ 886,844$ Expenditures: Personnel 641,574$ 658,765$ 713,126$ 791,160$ 855,532$ 881,198$ Services 4,898 4,891 5,142 4,891 5,266 5,371 Supplies 1,146 273 - 1,030 1,250 1,275 Total Expenditures 647,618$ 663,930$ 718,268$ 797,081$ 862,048$ 887,844$ Personnel Services - FTE 2019 2020 2021 2022 2023 Comm Serv Officer - Evidence 1.00 1.00 1.00 1.00 1.00 Comm Serv Officer - Property Room 1.00 1.00 1.00 1.00 1.00 Comm Serv Officer - Support Services Asst - 1.00 1.00 1.00 1.00 Computer Syst Analyst - Police 1.00 1.00 1.00 1.00 1.00 Police Captain 1.00 1.00 1.00 1.00 1.00 Police Officer - - - 1.00 1.00 Support Services Supervisor - - - 1.00 1.00 Total Personnel 4.00 5.00 5.00 7.00 7.00 Division: Police Support Services Activity: Records & Identification (410240) Division: Police Support Services Activity: Police Support Admin (410250/410260) 352 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 329,997$ 673,257$ 382,139$ 518,925$ 507,585$ 533,688$ Licenses And Permits Miscellaneous Licenses & Permits 43,734 52,089 60,403 40,000 50,000 50,000 Use Of Money And Property Interest Revenues 2,919 3,601 691 - - - Intergovernmental Local 28E Agreements 227,451 242,531 285,679 265,291 262,771 262,771 Charges For Fees And Services Animal Care Services 14,922 13,484 11,742 13,480 11,740 11,740 Miscellaneous Charges For Services 5,985 8,455 7,110 8,460 7,110 7,110 Miscellaneous Animal Adoption 45,839 62,646 49,080 45,000 45,000 45,000 Code Enforcement 45 - 80 - - - Contributions & Donations 73,111 43,716 46,379 79,640 78,400 78,400 Miscellaneous Merchandise 6,255 3,837 4,011 3,840 4,010 4,010 Other Miscellaneous Revenue 17,927 8,009 8,861 8,320 8,540 8,540 Other Financial Sources Sale Of Assets 7,089 - - - - - Total Revenues 775,273$ 1,111,626$ 856,175$ 982,956$ 975,156$ 1,001,259$ Expenditures: Personnel 477,954$ 460,693$ 602,307$ 634,915$ 659,962$ 679,761$ Services 216,083 581,917 186,380 243,987 219,939 224,338 Supplies 81,237 69,016 64,833 104,054 95,255 97,160 Capital Outlay - - 2,655 - - - Total Expenditures 775,273$ 1,111,626$ 856,175$ 982,956$ 975,156$ 1,001,259$ Personnel Services - FTE 2019 2020 2021 2022 2023 Animal Care Technician 2.00 2.00 2.00 2.00 2.00 Animal Center Assistant 1.00 1.00 1.26 1.26 1.26 Animal Center Assistant II - - 1.00 1.00 1.00 Animal Control Supervisor 1.00 - - - - Animal Control Coordinator - 1.00 1.00 1.00 1.00 Animal Services Officer 2.00 2.00 2.00 2.00 2.00 Total Personnel 6.00 6.00 7.26 7.26 7.26 Division: Police Support Services Activity: Animal Services (4104*) 353 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 7,800,642$ 8,090,747$ 8,006,168$ 9,048,342$ 9,176,372$ 9,451,684$ Other City Taxes Hotel/Motel Tax 538,173 480,876 401,256 480,875 480,875 480,875 Intergovernmental Federal Intergovernmental Revenue 56,364 52,381 70,066 76,217 81,467 81,467 Other State Grants 4,575 4,725 - 825 3,975 3,975 Charges For Fees And Services Fire Services 6,360 6,180 6,600 6,180 5,940 5,940 Miscellaneous Code Enforcement 89 164 6,533 160 6,530 6,530 Other Miscellaneous Revenue 6,249 2,761 1,687 1,000 1,690 1,690 Contributions & Donations 131,070 5,450 46,901 - - - Other Financial Sources Sale Of Assets 46,606 29,572 107,309 61,000 70,400 70,400 Total Revenues 8,590,127$ 8,672,855$ 8,646,520$ 9,674,599$ 9,827,249$ 10,102,561$ Expenditures: Personnel 7,750,330$ 7,872,676$ 7,592,143$ 8,541,115$ 8,691,854$ 8,952,610$ Services 473,044 476,182 498,873 524,799 558,154 569,317 Supplies 155,144 121,331 184,514 174,775 167,289 170,635 Capital Outlay 211,609 202,665 370,990 433,910 409,952 410,000 Total Expenditures 8,590,127$ 8,672,855$ 8,646,520$ 9,674,599$ 9,827,249$ 10,102,561$ Personnel Services - FTE 2019 2020 2021 2022 2023 Community Service Officer 3.00 2.00 2.00 2.00 2.00 Police Captain 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 3.00 3.00 3.00 3.00 3.00 Police Officer 55.00 54.00 54.00 53.00 53.00 Police Sergeant 7.00 7.00 7.00 7.00 7.00 Total Personnel 69.00 67.00 67.00 66.00 66.00 Capital Outlay 2022 2023 Automobiles 280,000$ 359,000$ Downtown Ped Mall Security Cameras 105,310 - Vehicle Equipment 3,000 21,000 Other Operating Equipment 45,600 29,952 Total Capital Outlay 433,910$ 409,952$ Division: Police Field Operations Activity: Patrol (410310) 354 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,189,149$ 1,251,618$ 1,375,040$ 1,528,190$ 1,463,850$ 1,506,809$ Total Revenues 1,189,149$ 1,251,618$ 1,375,040$ 1,528,190$ 1,463,850$ 1,506,809$ Expenditures: Personnel 1,104,150$ 1,165,074$ 1,288,607$ 1,434,926$ 1,368,153$ 1,409,198$ Services 46,268 49,021 48,401 51,404 49,583 50,575 Supplies 38,730 37,523 28,680 41,860 46,114 47,036 Capital Outlay - - 9,352 - - - Total Expenditures 1,189,149$ 1,251,618$ 1,375,040$ 1,528,190$ 1,463,850$ 1,506,809$ Personnel Services - FTE 2019 2020 2021 2022 2023 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Police Officer 6.00 7.00 7.00 7.00 7.00 Police Sergeant 1.00 - 1.00 1.00 1.00 Victim Services Specialist - - - 1.00 1.00 Total Personnel 8.00 8.00 9.00 10.00 10.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 199,287$ 116,664$ 186,804$ 275,871$ 256,409$ 269,693$ Use Of Money And Property Interest Revenues 1,462 1,736 244 - - - Intergovernmental Federal Intergovernmental Revenue 440,743 289,787 185,414 169,941 169,941 169,941 Other State Grants 1,167 - - - - - Charges For Fees And Services Police Services 149,766 188,901 13,523 98,710 75,000 75,000 Miscellaneous Other Miscellaneous Revenue 4,100 - - - - - Total Revenues 796,526$ 597,088$ 385,985$ 544,522$ 501,350$ 514,634$ Expenditures: Personnel 540,274$ 487,836$ 285,695$ 375,524$ 381,684$ 393,135$ Services 228,707 100,428 74,641 74,297 69,666 71,059 Supplies 27,545 8,823 25,650 19,500 22,000 22,440 Capital Outlay - - - 75,201 28,000 28,000 Total Expenditures 796,526$ 597,088$ 385,985$ 544,522$ 501,350$ 514,634$ Personnel Services - FTE 2019 2020 2021 2022 2023 Police Officer 2.00 2.00 2.00 2.00 2.00 Police Sergeant - 1.00 - - - Total Personnel 2.00 3.00 2.00 2.00 2.00 Capital Outlay 2022 2023 Other Operating Equipment 75,201$ 28,000$ Total Capital Outlay 75,201$ 28,000$ Division: Police Field Operations Activity: Other Field Operations (410330:410350) Division: Police Field Operations Activity: Criminal Investigation (410320) 355 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Intergovernmental Federal Intergovernmental Revenue -$ -$ 722,623$ -$ -$ -$ State 28E Agreements 1,600,044 1,643,190 1,716,326 1,643,190 1,716,330 1,716,330 Local 28E Agreements 32,186 32,498 32,818 34,343 36,403 36,403 Miscellaneous Contributions & Donations 400 - - - - - Total Revenues 1,632,630$ 1,675,688$ 2,471,767$ 1,677,533$ 1,752,733$ 1,752,733$ Expenditures: Personnel 510,885$ 534,292$ 556,175$ 583,700$ 598,653$ 616,613$ Services 246,911 222,973 234,951 247,530 269,908 275,306 Supplies 61,704 77,281 97,427 79,607 86,471 88,200 Capital Outlay 54,648 66,648 53,928 53,928 10,000 10,000 Contingency - - - - 300,000 600,000 Total Expenditures 874,148$ 901,195$ 942,481$ 964,765$ 1,265,032$ 1,590,119$ Personnel Services - FTE 2019 2020 2021 2022 2023 Battalion Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 Fire Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Capital Outlay 2022 2023 Weather Alert Siren(s)53,928$ 10,000$ Total Capital Outlay 53,928$ 10,000$ Division: Fire Administration Activity: Fire Administration (450100) Fire Department 356 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 6,471,356$ 6,642,763$ 6,936,960$ 7,253,486$ 7,295,580$ 7,499,489$ Intergovernmental Federal Intergovernmental Revenue - - 708 - - Other City Taxes Utility Franchise Tax 569,068 521,299 586,521 521,300 586,520 586,520 Charges For Fees And Services Fire Services 2,700 2,700 5,134 2,700 5,130 5,130 Miscellaneous Other Miscellaneous Revenue 10,164 13,983 - 13,980 - - Other Financial Sources Sale Of Assets - - 25,307 - - - Total Revenues 7,053,288$ 7,180,745$ 7,554,630$ 7,791,466$ 7,887,230$ 8,091,139$ Expenditures: Personnel 6,616,797$ 6,814,149$ 7,100,767$ 7,326,647$ 7,420,465$ 7,643,079$ Services 324,418 329,760 298,886 357,295 318,165 324,528 Supplies 90,543 36,837 147,107 97,524 96,600 98,532 Capital Outlay 21,529 - 7,869 10,000 52,000 25,000 Total Expenditures 7,053,288$ 7,180,745$ 7,554,630$ 7,791,466$ 7,887,230$ 8,091,139$ Personnel Services - FTE 2019 2020 2021 2022 2023 Battalion Chief 2.00 2.00 2.00 2.00 2.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter 42.00 42.00 42.00 42.00 42.00 Total Personnel 59.00 59.00 59.00 59.00 59.00 Capital Outlay 2022 2023 AEDs -$ 42,000$ Thermal Imaging Camera - 10,000 Technical Rescue Search Camera 10,000 -$ Total Capital Outlay 10,000$ 52,000$ Division: Fire Emergency Operations Activity: Fire Emergency Operations (450200) 357 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 207,019$ 214,658$ 217,123$ 248,027$ 250,309$ 257,236$ Licenses And Permits Miscellaneous Licenses & Permits 100 - - - - - Miscellaneous Other Miscellaneous Revenue 300 - - - - - Total Revenues 207,419$ 214,658$ 217,123$ 248,027$ 250,309$ 257,236$ Expenditures: Personnel 160,129$ 168,130$ 174,426$ 189,996$ 192,093$ 197,855$ Services 35,662 32,904 30,041 41,933 40,074 40,875 Supplies 11,627 13,624 12,656 16,098 18,142 18,505 Total Expenditures 207,419$ 214,658$ 217,123$ 248,027$ 250,309$ 257,236$ Personnel Services - FTE 2019 2020 2021 2022 2023 Battalion Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 157,201$ 180,412$ 185,099$ 190,061$ 185,142$ 195,225$ Total Revenues 157,201$ 180,412$ 185,099$ 190,061$ 185,142$ 195,225$ Expenditures: Personnel 125,201$ 135,617$ 138,408$ 136,462$ 137,994$ 142,134$ Services 29,859 22,825 25,893 35,099 32,648 33,301 Supplies 2,141 5,611 9,098 11,400 14,500 14,790 Capital Outlay - 16,359 11,700 7,100 - 5,000 Total Expenditures 157,201$ 180,412$ 185,099$ 190,061$ 185,142$ 195,225$ Personnel Services - FTE 2019 2020 2021 2022 2023 Fire Lieutenant/Training 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Capital Outlay 2022 2023 Shipping Containers 7,100$ -$ Total Capital Outlay 7,100$ -$ Division: Fire Training Activity: Fire Training (450400) Division: Fire Prevention Activity: Fire Prevention (450300) 358 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 370,356$ 371,788$ 357,927$ 590,445$ 403,925$ 415,500$ Charges For Fees And Services Building & Development - - 7,173 - 7,170 7,170 Total Revenues 370,356$ 371,788$ 365,100$ 590,445$ 411,095$ 422,670$ Expenditures: Personnel 277,308$ 284,855$ 285,764$ 329,596$ 335,308$ 345,367$ Services 87,570 79,036 78,470 258,049 74,456 75,945 Supplies 5,478 7,897 866 2,800 1,331 1,358 Total Expenditures 370,356$ 371,788$ 365,100$ 590,445$ 411,095$ 422,670$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Parks & Recreation Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ 17,279$ -$ 3,556$ 2,544$ 4,125$ Use Of Money And Property Rents 64,162 17,730 48,769 46,000 48,770 48,770 Charges For Fees And Services Miscellaneous Charges For Services 2,114 668 3,141 2,942 3,140 3,140 Miscellaneous Contributions & Donations 6,662 9,967 8,314 10,750 10,750 10,750 Miscellaneous Merchandise 1,959 2,035 608 2,500 610 610 Total Revenues 74,897$ 47,679$ 60,832$ 65,748$ 65,814$ 67,395$ Expenditures: Personnel 15,895$ 13,707$ 29,105$ 26,462$ 26,462$ 27,256$ Services 35,056 31,624 29,381 36,644 34,847 35,544 Supplies 2,830 2,348 1,703 2,642 4,505 4,595 Total Expenditures 53,781$ 47,679$ 60,189$ 65,748$ 65,814$ 67,395$ Parks and Recreation Department Division: Park and Rec Admin Activity: Park and Rec Admin (510100) Division: Park and Rec Admin Activity: Farmers Market (510200) 359 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 706,626$ 743,448$ 748,637$ 803,216$ 871,615$ 832,247$ Use of Money And Property Royalties & Commissions 1,597 1,359 1,122 1,360 1,120 1,120 Intergovernmental Federal Intergovernmental Revenue - - 3,486 - - - Other Financial Sources Sale Of Assets - 48 - - - - Total Revenues 708,222$ 744,855$ 753,245$ 804,576$ 872,735$ 833,367$ Expenditures: Personnel 352,076$ 370,991$ 391,466$ 407,784$ 427,793$ 440,627$ Services 330,213 335,589 328,930 343,648 350,390 357,398 Supplies 25,933 32,500 32,849 30,744 33,552 34,223 Capital Outlay - 5,775 - 22,400 61,000 - Total Expenditures 708,222$ 744,855$ 753,245$ 804,576$ 872,735$ 832,247$ Personnel Services - FTE 2019 2020 2021 2022 2023 Custodian - Government Buildings 2.00 2.00 2.00 2.00 2.00 M.W. II - Government Buildings 1.00 1.00 - - - Facilities Manager 1.00 1.00 1.00 1.00 1.00 Assistant Facilities Manager - 1.00 1.00 1.00 1.00 Total Personnel 4.00 5.00 4.00 4.00 4.00 Capital Outlay 2022 2023 Vehicle -$ 24,000$ Generator - 29,000 Facility Improvements 22,400 8,000 22,400$ 61,000$ Division: Government Buildings Activity: Government Buildings (510300) 360 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,908,059$ 2,073,577$ 1,714,730$ 2,769,621$ 2,694,043$ 2,778,509$ Other City Taxes Hotel/Motel Tax 311,574 278,402 232,306 278,401 278,401 278,401 Use Of Money And Property Rents 73,868 109,092 37,398 108,110 115,670 115,670 Royalties & Commissions 6,337 5,401 288 5,400 3,410 3,410 Intergovernmental Federal Intergovernmental Revenue - - 3,698 - - Local 28E Agreements 95,560 97,395 98,846 97,400 98,850 98,850 Charges For Fees And Services Culture & Recreation 572,367 312,305 97,532 536,316 528,695 528,695 Transit Fees - (50) - - - - Miscellaneous Contributions & Donations 3,980 6,064 502 3,100 3,200 3,200 Miscellaneous Merchandise 1,666 2,126 363 7,820 8,020 8,020 Other Miscellaneous Revenue 8,800 12,087 9,993 10,000 9,570 9,570 Other Financial Sources Sale Of Assets 4,062 839 - - - - Total Revenues 2,986,271$ 2,897,238$ 2,195,655$ 3,816,168$ 3,739,859$ 3,824,325$ Expenditures: Personnel 2,102,290$ 2,139,024$ 1,494,469$ 2,808,630$ 2,801,952$ 2,886,010$ Services 626,683 573,431 434,572 651,684 614,039 626,320 Supplies 234,495 171,957 203,469 289,354 281,368 286,995 Capital Outlay 22,803 12,826 63,146 66,500 42,500 25,000 Total Expenditures 2,986,271$ 2,897,238$ 2,195,655$ 3,816,168$ 3,739,859$ 3,824,325$ Personnel Services - FTE 2019 2020 2021 2022 2023 Recreation Superintendent 1.00 1.00 1.00 1.00 1.00 Assistant Recreation Superintendent - - 1.00 1.00 1.00 Custodian - Government Buildings 3.00 3.50 3.50 3.50 3.50 M.W. I - Pools 1.00 1.00 1.00 1.00 1.00 M.W. II - Pools 1.00 1.00 1.00 1.00 1.00 M.W. III - Government Buildings 1.00 1.00 1.00 1.00 1.00 Recreation Assistant - - 1.00 1.00 1.00 Aquatics Assistant 1.00 1.00 - - - Rec Program Supervisor 6.00 6.00 5.00 5.00 5.00 Total Personnel 14.00 14.50 14.50 14.50 14.50 Capital Outlay 2022 2023 Facility Improvements 31,500$ 24,500$ Chair lift - 18,000 Scissor Lift 35,000 - Total Capital Outlay 66,500$ 42,500$ Division: Recreation Activity: Recreation (520100) 361 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 220,660$ 276,291$ 235,166$ 250,648$ 308,026$ 290,059$ Total Revenues 220,660$ 276,291$ 235,166$ 250,648$ 308,026$ 290,059$ Expenditures: Personnel 174,626$ 230,750$ 193,473$ 208,144$ 239,296$ 246,475$ Services 40,212 41,745 39,134 40,054 40,848 41,665 Supplies 5,822 3,796 2,560 2,450 1,882 1,920 Capital Outlay - - - - 26,000 - Total Expenditures 220,660$ 276,291$ 235,166$ 250,648$ 308,026$ 290,059$ Personnel Services - FTE 2019 2020 2021 2022 2023 Asst Superintendent Parks/Forestry - 1.00 1.00 1.00 1.00 Superintendent Parks/Forestry 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 2.00 2.00 2.00 2.00 Capital Outlay 2022 2023 Vehicle -$ 26,000$ Total Capital Outlay -$ 26,000$ Division: Park Maintenance Activity: Park Maintenance Administration (530100) 362 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 2,235,269$ 2,681,234$ 3,079,520$ 3,129,504$ 3,149,460$ 3,219,025$ Use Of Money And Property Rents 215,804 128,256 105,954 155,160 171,690 171,690 Royalties & Commissions 3,593 3,059 - 3,500 3,750 3,750 Intergovernmental Federal Intergovernmental Revenue - - 101 - - - Charges For Fees And Services Culture & Recreation 118,308 96,693 120,751 96,690 120,760 120,760 Miscellaneous Miscellaneous Merchandise 1,550 905 938 910 940 940 Other Miscellaneous Revenue 1,627 19,060 1,159 19,060 1,160 1,160 Other Financial Sources Sale Of Assets 84,144 995 22,208 - - - Total Revenues 2,660,295$ 2,930,202$ 3,330,632$ 3,404,824$ 3,447,760$ 3,517,325$ Expenditures: Personnel 1,524,896$ 1,546,665$ 1,711,963$ 1,896,433 1,939,950$ 1,998,149$ Services 850,071 882,742 970,921 977,849 1,022,747 1,043,202 Supplies 252,393 243,933 248,606 278,433 270,563 275,974 Capital Outlay 32,936 256,863 399,142 252,109 214,500 200,000 Total Expenditures 2,660,295$ 2,930,202$ 3,330,632$ 3,404,824$ 3,447,760$ 3,517,325$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. I - Parks 2.00 2.00 2.00 2.00 2.00 M.W.I - Athletic Fields 1.00 1.00 1.00 1.00 1.00 M.W. II - Parks 4.00 4.00 4.00 4.00 4.00 M.W. II - Horticulture 1.00 1.00 1.00 1.00 1.00 M.W. III - Parks 4.00 3.00 3.00 3.00 3.00 Senior MW - Parks 1.00 1.00 1.00 1.00 1.00 Senior MW - Horticulture Specialist 1.00 1.00 1.00 1.00 1.00 Senior MW - Turfgrass Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 15.00 14.00 14.00 14.00 14.00 Capital Outlay 2022 2023 Natural Area Management Projects 164,758$ 150,000$ Tilt-bed Trailer 13,000 - Laser Grade Ball Fields 9,000 - Automatic Locks for Restrooms 20,351 10,000 Soccer Field Improvements 16,000 16,000 Zero Turn Mower - 20,500 Facility Improvements - 18,000 Other Operating Equipment 23,000 - Irrigation Improvements 6,000 - Total Capital Outlay 252,109$ 214,500$ Division: Park Maintenance Activity: Park Maintenance Operations (530200) 363 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 746,944$ 826,290$ 891,272$ 1,162,124$ 1,034,031$ 1,061,587$ Other City Taxes Utility Franchise Tax 9,813 8,929 9,690 8,930 9,690 9,690 Miscellaneous Contributions & Donations 5,450 5,735 4,400 5,740 4,400 4,400 Other Miscellaneous Revenue - 46 - - - - Transfer In -Government Activities 79,864 82,326 86,622 90,795 92,426 94,275 Total Revenues & Transfer In 842,072$ 923,326$ 991,984$ 1,267,589$ 1,140,547$ 1,169,952$ Expenditures: Personnel 411,921$ 432,262$ 469,133$ 653,061$ 659,395$ 679,177$ Services 358,976 427,387 465,358 420,628 412,952 421,211 Supplies 67,539 63,676 57,492 68,900 68,200 69,564 Capital Outlay 3,636 - - 125,000 - - Total Expenditures 842,072$ 923,326$ 991,984$ 1,267,589$ 1,140,547$ 1,169,952$ Personnel Services - FTE 2019 2020 2021 2022 2023 M. W. I - Forestry 2.00 2.00 4.00 4.00 4.00 M. W. II - Forestry 1.00 1.00 1.00 1.00 1.00 M. W. III - Forestry 1.00 1.00 1.00 1.00 1.00 Senior MW - Forestry 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.00 5.00 7.00 7.00 7.00 Capital Outlay 2022 2023 Water Wagon 10,000$ -$ One-ton Truck 65,000 - Grapple Truck 50,000 - Total Capital Outlay 125,000$ -$ Division: Park Maintenance Activity: Forestry (530300) 364 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ 296,214$ 334,884$ 349,421$ 361,928$ Intergovernmental Federal Intergovernmental Revenue - - - 14,192 - - Charges For Fees And Services Miscellaneous Charges For Services 42,753 31,386 44,665 37,382 39,602 39,602 Other Financial Sources Sale Of Assets 43,999 63,375 67,348 60,242 57,768 57,768 Total Revenues 86,752$ 94,761$ 408,227$ 446,700$ 446,791$ 459,298$ Expenditures: Personnel 276,948$ 298,853$ 318,667$ 341,281$ 357,117$ 367,831$ Services 61,937 70,645 73,085 72,504 76,705 78,239 Supplies 10,861 13,360 12,905 13,723 12,969 13,228 Capital Outlay - 3,570 19,192 - - Total Expenditures 349,747$ 382,858$ 408,227$ 446,700$ 446,791$ 459,298$ Personnel Services - FTE 2019 2020 2021 2022 2023 Cemetery Supervisor 1.00 1.00 1.00 1.00 1.00 M.W. II - Cemetery 1.00 1.00 1.00 1.00 1.00 M.W. III - Cemetery 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Capital Outlay 2022 2023 Cement Spreader 5,000$ -$ Cemetary Markers 14,192 - Total Capital Outlay 19,192$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 2,710$ 2,056$ 563$ 1,500$ 750$ 750$ Total Revenues 2,710$ 2,056$ 563$ 1,500$ 750$ 750$ Expenditures: Services -$ -$ -$ 1,500$ 750$ 765$ Total Expenditures -$ -$ -$ 1,500$ 750$ 765$ Division: Cemetery Operations Activity: Cemetery Operations (540100) Division: Cemetery Operations Activity: Cemetery Perpetual Care (540500) 365 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 3,684,799$ 3,673,496$ 3,267,867$ 4,077,133$ 4,289,038$ 4,470,794$ Property Taxes 975,562 1,000,782 1,131,289 1,139,603 1,134,791 1,134,791 Other City Taxes Gas/Electric Excise Tax 11,140 11,546 11,023 10,961 11,885 11,885 Mobile Home Tax 974 873 1,078 870 1,080 1,080 Use Of Money And Property Rents 30,000 22,000 24,000 24,000 26,000 26,000 Royalties & Commissions 1,936 1,869 90 1,850 - - Intergovernmental Federal Intergovernmental Revenue - - 231 - - Property Tax Credits 25,313 25,171 25,934 25,796 20,636 15,477 Local 28E Agreements 542,174 565,694 607,429 610,820 652,410 652,410 Charges For Fees And Services Library Charges 26 10 - - - - Miscellaneous Library Fines & Fees 135,183 60,545 4,328 50,000 - - Other Miscellaneous Revenue 12,502 13,286 14,226 13,260 13,510 13,510 Other Financial Sources Sale Of Assets 868 56 121 - - - Total Revenues & Transfer In 5,420,477$ 5,375,329$ 5,087,616$ 5,954,293$ 6,149,350$ 6,325,947$ Expenditures: Personnel 4,660,965$ 4,650,770$ 4,349,812$ 5,205,330$ 5,374,942$ 5,536,191$ Services 635,584 630,228 615,505 636,967 662,837 676,094 Supplies 117,228 94,331 115,599 104,996 104,571 106,662 Capital Outlay 6,700 - 6,700 7,000 7,000 7,000 Total Expenditures 5,420,477$ 5,375,329$ 5,087,616$ 5,954,293$ 6,149,350$ 6,325,947$ Personnel Services - FTE 2019 2020 2021 2022 2023 Custodian - Library 2.00 2.00 2.00 2.00 2.00 IT Support Specialist 1.00 1.00 1.00 1.00 1.00 Librarian II 6.00 6.00 6.00 6.00 6.00 Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00 Library Assistant I 5.63 5.63 5.63 5.63 5.63 Library Assistant II 1.00 1.50 1.00 1.00 1.00 Library Assistant III 6.36 6.36 7.36 7.36 7.36 Library Building Manager 1.00 1.00 1.00 1.00 1.00 Library Clerk 2.38 1.63 1.00 1.00 1.00 Library Coordinator 5.00 5.00 5.00 5.00 5.00 Library Director 1.00 1.00 1.00 1.00 1.00 Library Web Specialist 1.00 1.00 1.00 1.00 1.00 M.W. II - Library 1.00 1.00 1.00 1.00 1.00 M.W. I - Library 0.50 0.63 0.63 0.63 0.63 Network Database Specialist - Lib 1.00 1.00 1.00 1.00 1.00 Pulic Relations Specialist 0.65 0.65 0.65 0.65 0.65 Senior Librarian 2.00 2.00 2.00 2.00 2.00 Senior Library Assistant 3.75 3.75 3.75 3.75 3.75 Supervising Librarian 1.00 1.00 1.00 1.00 1.00 Total Personnel 43.27 43.15 43.02 43.02 43.02 Capital Outlay 2022 2023 RFID tags 7,000$ 7,000$ Total Capital Outlay 7,000$ 7,000$ Library Department Division: Library Operations Activity: General Library (550100) 366 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 674,187$ 685,122$ 688,863$ 707,957$ 710,000$ 710,000$ Total Revenues 674,187$ 685,122$ 688,863$ 707,957$ 710,000$ 710,000$ Expenditures: Capital Outlay 674,187$ 685,122$ 688,863$ 707,957$ 710,000$ 710,000$ Total Expenditures 674,187$ 685,122$ 688,863$ 707,957$ 710,000$ 710,000$ Capital Outlay 2022 2023 Adult Library Materials 588,176$ 590,000$ Children's Library Materials 119,781 120,000 Total Capital Outlay 707,957$ 710,000$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues (3,717)$ -$ -$ -$ -$ -$ Intergovernmental Operating Grants 69,584 66,984 61,849 66,980 61,850 61,850 Charges For Fees And Services Refuse Charges 218 101 84 100 100 101 Miscellaneous Miscellaneous Merchandise 1,632 1,004 31 1,000 1,000 1,000 Other Miscellaneous Revenue 15,016 10,103 9,119 10,100 9,120 9,120 Printed Materials 14,646 10,370 926 10,370 10,370 10,370 Total Revenues 97,379$ 88,561$ 72,008$ 88,550$ 82,440$ 82,441$ Expenditures: Personnel 25,317$ 11,438$ -$ 40,380$ 42,524$ 43,800$ Services 26,652 6,741 6,670 6,074 5,689 5,803 Supplies 3,880 1,150 23,175 1,090 23,654 24,127 Capital Outlay - - - 9,715 9,120 9,000 Total Expenditures 55,849$ 19,329$ 29,845$ 57,259$ 80,987$ 82,730$ Personnel Services - FTE 2019 2020 2021 2022 2023 Library Assistant I 0.50 0.50 0.50 0.50 0.50 Total Personnel 0.50 0.50 0.50 0.50 0.50 Capital Outlay 2022 2023 Library Materials 9,715$ 9,120$ Total Capital Outlay 9,715$ 9,120$ Division: Library Operations Activity: Library Materials (550200) Division: Library Operations Activity: Library Board Controlled Funds (550300) 367 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 26,302$ 19,258$ 5,759$ -$ -$ -$ Miscellaneous Contributions & Donations 118,764 152,761 160,644 152,760 160,640 160,640 Other Miscellaneous Revenue 6,915 3,132 3,892 3,130 3,890 3,890 Total Revenues 151,981$ 175,151$ 170,295$ 155,890$ 164,530$ 164,530$ Expenditures: Personnel 27,974$ 29,116$ 31,566$ 71,837$ 72,548$ 74,724$ Services 24,241 10,012 8,778 8,089 6,687 6,821 Supplies 19,361 5,793 33,304 31,333 33,983 34,663 Capital Outlay 5,430 1,338 18,073 - - - Total Expenditures 77,005$ 46,260$ 91,721$ 111,259$ 113,218$ 116,208$ Personnel Services - FTE 2019 2020 2021 2022 2023 Library Assistant III 0.40 0.40 0.40 0.40 0.40 Total Personnel 0.40 0.40 0.40 0.40 0.40 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contributions & Donations 30,908$ 39,054$ 27,076$ 39,050$ 27,080$ 27,080$ Total Revenues 30,908$ 39,054$ 27,076$ 39,050$ 27,080$ 27,080$ Expenditures: Services 5,000$ -$ -$ -$ -$ -$ Supplies - 126 10,000 126 10,000 10,200 Capital Outlay 48,154 34,530 18,924 38,924 17,080 15,000 Total Expenditures 53,154$ 34,656$ 28,924$ 39,050$ 27,080$ 25,200$ Capital Outlay 2022 2023 Adult Library Materials 21,700$ 9,920$ Children's Library Materials 17,224 7,160 Total Capital Outlay 38,924$ 17,080$ Division: Library Operations Activity: Library Gifts and Bequests (550400) Division: Library Operations Activity: Library Gifts - Materials (550500) 368 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Transfer In: Transfer In From General Fund 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ Total Transfer In 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ Expenditures: Services -$ -$ 8,880$ -$ 712$ 733$ Supplies 919 38,450 16,925 38,450 16,925 17,264 Total Expenditures 919$ 38,450$ 25,805$ 38,450$ 17,637$ 17,997$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Other Miscellaneous Revenue 122,104$ 127,098$ 130,311$ 221,451$ 227,154$ 233,969$ Total Revenues 122,104$ 127,098$ 130,311$ 221,451$ 227,154$ 233,969$ Expenditures: Personnel 122,203$ 128,052$ 130,709$ 221,451$ 227,154$ 233,969$ Total Expenditures 122,203$ 128,052$ 130,709$ 221,451$ 227,154$ 233,969$ Personnel Services - FTE 2019 2020 2021 2022 2023 Library Coordinator - Development 1.00 1.00 1.00 1.00 1.00 Senior Library Assistant 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 Division: Library Development Office Activity: Library Development Office (550600) Division: Library Operations Activity: Library Replacement Reserves (550800) 369 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 599,807$ 659,025$ 717,909$ 840,678$ 847,571$ 875,863$ Use Of Money And Property Rents 8,910 2,655 30 2,660 2,000 2,000 Royalties & Commissions 85 117 - 120 - - Intergovernmental Federal Intergovernmental Revenue - - 999 - - Local 28E Agreements 60,000 60,000 60,300 60,000 65,000 65,000 Charges For Fees And Services Culture & Recreation 67,455 51,720 48,445 51,720 48,450 48,450 Parking Charges 30,750 10,440 13,550 10,440 18,000 18,000 Miscellaneous Contributions & Donations 53,342 91,215 61,337 52,010 61,340 61,340 Printed Materials - 12 - - - - Miscellaneous Merchandise 5,314 2,219 24 2,220 500 500 Other Miscellaneous Revenue 5,406 13,748 3,971 13,790 4,040 4,040 Other Financial Sources Sale Of Assets 72 34 - - - - Total Revenues 831,140$ 891,186$ 906,564$ 1,033,638$ 1,046,901$ 1,075,193$ Expenditures: Personnel 585,734$ 651,994$ 709,190$ 746,022$ 735,369$ 757,430$ Services 197,617 210,256 183,526 228,922 265,861 271,178 Supplies 25,342 25,850 13,848 48,694 45,671 46,584 Capital Outlay 22,447 3,085 - 10,000 - - Total Expenditures 831,140$ 891,186$ 906,564$ 1,033,638$ 1,046,901$ 1,075,193$ Personnel Services - FTE 2019 2020 2021 2022 2023 Development Specialist - Senior Center 0.50 0.50 0.50 0.50 0.50 M. W. III - Senior Center 1.00 - - - - Sr. M.W. - Government Buildings - 1.00 - - - M.W. II - Government Buildings - - 1.00 1.00 1.00 M.W. I - Senior Center 1.00 - - - - Custodian - Government Buildings - 1.00 1.00 1.00 1.00 Operations Assistant - Senior Center 1.00 1.00 1.00 1.00 1.00 Program Specialist - Senior Center 1.00 1.00 1.00 1.00 1.00 Receptionist - Senior Center 0.50 0.50 1.26 1.26 1.26 Senior Center Coordinator 1.00 1.00 1.00 1.00 1.00 Volunteer Specialist-Senior Center 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.00 7.00 7.76 7.76 7.76 Capital Outlay 2022 2023 Building Improvements 10,000$ -$ Total Capital Outlay 10,000$ -$ Senior Center Department Division: Senior Center Operations Activity: Senior Center Administration (570100) 370 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 6,647$ 6,995$ 20,009$ 21,448$ 20,933$ 21,850$ Charges For Fees And Services Culture & Recreation 6,026 3,542 270 8,550 4,550 4,550 Miscellaneous Charges For Services 17,616 11,255 - 11,250 10,000 10,000 Miscellaneous Miscellaneous Merchandise 770 638 419 640 420 420 Other Miscellaneous Revenue 1,500 - - - - - Total Revenues 32,559$ 22,430$ 20,698$ 41,888$ 35,903$ 36,820$ Expenditures: Personnel 15,288$ 14,704$ 16,268$ 20,481$ 19,905$ 20,502$ Services 7,465 5,304 203 16,407 10,963 11,182 Supplies 9,807 2,422 4,227 5,000 5,035 5,136 Total Expenditures 32,559$ 22,430$ 20,698$ 41,888$ 35,903$ 36,820$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 49$ 14$ 4$ -$ -$ -$ Total Revenues 49$ 14$ 4$ -$ -$ -$ Expenditures: Capital Outlay 2,126$ -$ -$ -$ -$ -$ Total Expenditures 2,126$ -$ -$ -$ -$ -$ Division: Senior Center Operations Activity: Senior Center Gifts and Memori (570400) Division: Senior Center Operations Activity: Senior Center Programs (570200) 371 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 224,907$ 197,921$ 230,233$ 211,212$ 273,253$ 281,490$ Charges For Fees And Services Building & Development 700 1,300 - 1,300 - - Miscellaneous Code Enforcement 15,572 31,998 3,875 32,000 6,000 6,000 Other Miscellaneous Revenue 1,370 702 2,316 700 930 930 Other Financial Sources Sale Of Assets 4 - - - - - Transfer In -Enterprise Activities 27,877 28,769 29,488 30,137 31,855 32,492 Total Revenues & Transfer In 270,431$ 260,690$ 265,912$ 275,349$ 312,038$ 320,912$ Expenditures: Personnel 226,138$ 213,830$ 222,795$ 224,882$ 263,371$ 271,272$ Services 40,526 44,237 40,995 48,217 45,828 46,745 Supplies 3,766 2,623 2,122 2,250 2,839 2,896 Total Expenditures 270,431$ 260,690$ 265,912$ 275,349$ 312,038$ 320,912$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 0.55 0.55 - - - Development Services Assistant - - 0.30 0.30 0.30 NDS Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.55 1.55 1.30 1.30 1.30 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 185,857$ 219,424$ 3,059$ -$ -$ -$ Total Revenues 185,857$ 219,424$ 3,059$ -$ -$ -$ Expenditures: Personnel 114,462$ 125,886$ 1,997$ -$ -$ -$ Services 68,785 91,949 1,061 - - - Supplies 2,610 1,590 - - - - Total Expenditures 185,857$ 219,424$ 3,059$ -$ -$ -$ Personnel Services - FTE 2019 2020 2021 2022 2023 Sustainability Coordinator 1.00 1.00 - - - Total Personnel 1.00 1.00 - - - * This activity converted to the Climate Action & Outreach division in the City Manager department in fiscal year 2021. Division: Neighborhood & Dvlp Admin Activity: Neighborhood & Dvlp Admin (610100) Division: Neighborhood & Dvlp Admin Activity: Sustainability Services (610150) * Neighborhood and Development Services Department 372 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Miscellaneous Other Miscellaneous Revenue 17,067$ -$ -$ -$ -$ -$ Total Revenues & Transfer In 17,067$ -$ -$ -$ -$ -$ Expenditures: Capital Outlay 3,941$ -$ -$ -$ -$ -$ Total Expenditures 3,941$ -$ -$ -$ -$ -$ * This activity was discontinued in the fiscal year 2020 budget. 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 319,337$ 862,189$ 56,898$ 1,463,107$ 163,670$ 173,430$ Use Of Money And Property Interest Revenues 35,395 34,073 32,219 34,147 28,713 28,713 Miscellaneous Other Miscellaneous Revenue 222 350 - 24,036 21,357 21,357 Other Financial Sources Loans 980,304 600,734 176,824 59,905 60,339 60,339 Sale Of Assets 827,450 701,355 360,500 938,500 200,000 200,000 Total Revenues & Transfer In 2,162,708$ 2,198,701$ 626,440$ 2,519,695$ 474,079$ 483,839$ Expenditures: Personnel 177,317$ 202,223$ 204,353$ 127,045$ 167,885$ 172,922$ Services 297,864 299,792 196,251 240,160 236,093 240,815 Supplies 4,319 896 273 877 101 103 Capital Outlay 1,000,708 744,289 225,563 2,151,613 70,000 70,000 Other Financial Uses 682,500 951,500 - - - - Total Expenditures 2,162,708$ 2,198,701$ 626,440$ 2,519,695$ 474,079$ 483,839$ Personnel Services - FTE 2019 2020 2021 2022 2023 Associate Planner 1.00 1.00 1.00 1.00 1.00 Building Inspector 1.00 1.00 2.00 2.00 2.00 Code Enforcement Specialist 1.00 1.00 - - - Program Assistant - Community Development 0.63 0.63 0.63 0.63 1.00 Total Personnel 3.63 3.63 3.63 3.63 4.00 Capital Outlay 2022 2023 House Acquisitions for UniverCity 200,000$ -$ South District Home Ownership Program 1,720,000 - Rehab Costs 231,613 70,000 Total Capital Outlay 2,151,613$ 70,000$ Division: Neighborhood & Dvlp Admin Activity: Energy Efficiency Revolving Loan (610150) Division: Neighborhood Services Activity: Community Development (610200) 373 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 223,384$ 214,842$ 255,393$ 377,624$ 327,279$ 335,302$ Use Of Money And Property Rents 10,079 - - - - - Licenses And Permits Miscellaneous Permits & Licenses - - 130 - - - Miscellaneous Miscellaneous Merchandise 27 53 24 - 50 - Other Miscellaneous Revenue 150 - 57 - - - Printed Materials 272 71 - 70 - - Total Revenues 233,911$ 214,965$ 255,604$ 377,694$ 327,329$ 335,302$ Expenditures: Personnel 187,078$ 171,212$ 182,836$ 237,711$ 242,644$ 249,923$ Services 26,280 25,851 41,754 41,053 33,435 34,104 Supplies 5,552 9,302 7,681 1,163 1,250 1,275 Capital Outlay 15,000 8,600 23,333 97,767 50,000 50,000 Total Expenditures 233,911$ 214,965$ 255,604$ 377,694$ 327,329$ 335,302$ Personnel Services - FTE 2019 2020 2021 2022 2023 Neighborhood Services Coordinator 0.70 0.70 0.70 0.70 0.70 Associate Planner 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 0.25 0.25 - - - Total Personnel 1.95 1.95 1.70 1.70 1.70 Capital Outlay 2022 2023 Public Art 97,767$ 50,000$ Total Capital Outlay 97,767$ 50,000$ Division: Neighborhood Services Activity: Neighborhood Outreach (610710/610720) 374 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 23,256$ 13,426$ -$ 64,247$ -$ 11,890$ Licenses And Permits Construction Permit & Inspection Fees 792,248 810,064 1,036,505 920,000 1,040,000 1,040,000 Charges For Fees And Services Building & Development 25,605 49,481 13,455 40,000 35,000 35,000 Miscellaneous Intra-City Charges 12,726 40,097 39,996 40,000 40,000 40,000 Other Miscellaneous Revenue 6,261 16,169 2,561 10,000 10,000 10,000 Other Financial Sources Sale Of Assets - 19 - - - - Total Revenues 860,096$ 2,939,107$ 1,092,516$ 1,074,247$ 1,125,000$ 1,136,890$ Expenditures: Personnel 748,819$ 778,579$ 814,959$ 918,965$ 956,693$ 985,394$ Services 100,856 141,770 106,130 152,782 142,776 145,632 Supplies 10,420 8,908 2,838 2,500 5,750 5,865 Capital Outlay - - 23,482 - - - Total Expenditures 860,096$ 929,257$ 947,409$ 1,074,247$ 1,105,219$ 1,136,890$ Personnel Services - FTE 2019 2020 2021 2022 2023 Building Inspector 5.50 4.50 5.00 5.00 5.00 Housing Assistant 1.00 1.00 1.00 1.00 1.00 Housing Inspector Assistant 0.50 1.50 1.50 1.50 1.50 Neighborhood Services Coordinator 0.30 0.30 0.30 0.30 0.30 Senior Housing Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 8.30 8.30 8.80 8.80 8.80 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 300,000$ 480,412$ 571,000$ 660,250$ 680,058$ 693,659$ Total Revenues 300,000$ 480,412$ 571,000$ 660,250$ 680,058$ 693,659$ Expenditures: Services 300,000$ 480,412$ 571,000$ 660,250$ 680,058$ 693,659$ Total Expenditures 300,000$ 480,412$ 571,000$ 660,250$ 680,058$ 693,659$ Division: Neighborhood Services Activity: Housing Inspections (610730/610740) Division: Neighborhood Services Activity: Human Services (610820) 375 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Royalties & Commissions 4,654$ 5,602$ 7,581$ -$ -$ -$ Total Revenues 4,654$ 5,602$ 7,581$ -$ -$ -$ Expenditures: Personnel 2,830$ 6,411$ 5,667$ -$ -$ -$ Total Expenditures 2,830$ 6,411$ 5,667$ -$ -$ -$ * Iowa City Property Management moved to Fund 2510 starting in fiscal year 2022. 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 94,595$ 158,872$ 192,678$ Licenses And Permits General Use Permits 14,183 7,808 10,524 7,810 10,520 10,520 Food & Liquor Licenses 175 130 105 130 110 110 Professional License 2,645 2,330 1,340 2,330 1,340 1,340 Miscellaneous Permits & Licenses 3,005 4,000 1,420 3,020 1,250 1,250 Construction Permit & Inspection Fees 1,316,188 880,667 630,219 814,840 703,010 703,010 Charges For Fees And Services Building & Development 437,935 279,948 385,858 280,040 301,040 301,040 Miscellaneous Other Miscellaneous Revenue 3,600 350 7,774 350 8,280 8,280 Other Financial Sources Sale Of Assets 54 - - - - - Total Revenues 1,777,784$ 1,175,233$ 1,037,240$ 1,203,115$ 1,184,422$ 1,218,228$ Expenditures: Personnel 769,460$ 808,669$ 847,162$ 990,361$ 1,011,735$ 1,042,088$ Services 143,016 154,113 121,802 171,088 166,718 170,052 Supplies 8,039 6,674 3,164 18,666 5,969 6,088 Capital Outlay 12,300 - 16,395 23,000 - - Total Expenditures 932,815$ 969,455$ 988,523$ 1,203,115$ 1,184,422$ 1,218,228$ Personnel Services - FTE 2019 2020 2021 2022 2023 Building Inspector 3.00 3.00 4.00 4.00 4.00 Building Inspector II 1.00 1.00 1.00 1.00 1.00 Development Services Assistant - - 0.50 0.50 0.50 Development Regulation Specialist 1.00 1.00 1.00 1.00 - Housing Inspector Assistant 0.30 0.30 0.30 0.30 0.30 Development Services Coordinator 0.50 0.50 0.50 0.50 0.50 Code Enforcement Specialist 0.50 0.50 0.50 0.50 0.50 Senior Building Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.30 7.30 8.80 8.80 7.80 Capital Outlay 2022 2023 Vehicle 23,000$ -$ Total Capital Outlay 23,000$ -$ Division: Neighborhood Services Activity: Iowa City Property Management (490100)* Division: Development Services Activity: Building Inspection (610610) 376 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 628,742$ 762,600$ 582,425$ 884,768$ 805,821$ 828,338$ Intergovernmental Federal Intergovernmental Revenue 8,026 - - - - - Other State Grants 3,333 - - - - - Charges For Fees And Services Building & Development 26,315 23,470 26,106 23,470 26,100 26,100 Miscellaneous Printed Materials 30 13 - - - - Other Financial Sources Loans 134 1,494 2,511 - - - Total Revenues 2,360,860$ 786,083$ 608,531$ 908,238$ 831,921$ 854,438$ Expenditures: Personnel 454,012$ 505,638$ 537,402$ 558,678$ 587,803$ 605,437$ Services 209,910 277,702 70,730 345,360 241,108 245,930 Supplies 2,659 4,236 2,910 4,200 3,010 3,070 Total Expenditures 666,581$ 787,577$ 611,041$ 908,238$ 831,921$ 854,438$ Personnel Services - FTE 2019 2020 2021 2022 2023 Associate Planner 1.50 1.50 2.00 2.00 3.00 Development Services Coordinator 0.50 0.50 0.50 0.50 0.50 Historic Preservation Planner 0.50 0.50 0.50 0.50 0.50 Code Enforcement Specialist 0.50 0.50 0.50 0.50 0.50 Senior Planner 1.00 1.00 1.00 1.00 1.00 Total Personnel 4.00 4.00 4.50 4.50 5.50 Division: Development Services Activity: Urban Planning (610620) 377 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 336,131$ 409,562$ 388,507$ 403,280$ 414,108$ 426,500$ Miscellaneous Other Miscellaneous Revenue 513 3,000 555 - 560 - Total Revenues 336,644$ 412,562$ 389,062$ 403,280$ 414,668$ 426,500$ Expenditures: Personnel 314,803$ 327,660$ 335,796$ 345,633$ 353,848$ 364,464$ Services 21,763 84,739 53,224 57,447 60,620 61,832 Supplies 79 163 41 200 200 204 Total Expenditures 336,644$ 412,562$ 389,062$ 403,280$ 414,668$ 426,500$ Personnel Services - FTE 2019 2020 2021 2022 2023 Program Assistant - Public Works 1.00 1.00 1.00 1.00 1.00 Public Works Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ 21,386$ 104,278$ 167,590$ 136,432$ 139,161$ Total Revenues -$ 21,386$ 104,278$ 167,590$ 136,432$ 139,161$ Expenditures: Services -$ 11,208$ 102,356$ 132,590$ 118,432$ 120,801$ Supplies - 10,178 1,922 35,000 18,000 18,360 Total Expenditures -$ 21,386$ 104,278$ 167,590$ 136,432$ 139,161$ Public Works Department Division: Public Works Administration Activity: Public Works Administration (710100) Division: Public Works Administration Activity: Public Works Facility (710150) 378 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 771,885$ 992,547$ 1,134,037$ 1,492,765$ 1,498,025$ 1,559,791$ Other City Taxes Utility Franchise Tax 72,339 66,267 74,558 66,270 74,560 74,560 Licenses And Permits Construction Permit & Inspection Fees 32,987 52,015 41,235 40,000 40,000 40,000 Charges For Fees And Services Building & Development 20,384 29,100 15,960 29,100 15,960 15,960 Miscellaneous Other Miscellaneous Revenue 8,686 14,719 16,069 14,720 16,070 16,070 Printed Materials 64 139 253 140 - - Intra-City Charges 862,434 889,253 792,565 934,754 1,004,640 1,019,710 Other Financial Sources Sale Of Assets - 303 9 - - - Total Revenues 1,768,779$ 2,044,343$ 2,074,685$ 2,577,749$ 2,649,255$ 2,726,091$ Expenditures: Personnel 1,579,381$ 1,834,692$ 1,872,771$ 2,336,886$ 2,385,088$ 2,456,640$ Services 157,966 199,446 195,467 220,804 244,959 249,858 Supplies 9,183 10,204 5,298 20,059 19,208 19,592 Capital Outlay 22,249 - 1,150 - - - Total Expenditures 1,768,779$ 2,044,343$ 2,074,685$ 2,577,749$ 2,649,255$ 2,726,091$ Personnel Services - FTE 2019 2020 2021 2022 2023 City Engineer 1.00 1.00 1.00 1.00 1.00 Assistant City Engineer - - 1.00 1.00 1.00 Civil Engineer 2.00 2.00 2.00 2.00 2.00 Public Works Aide - - 1.00 1.00 1.00 Construction Inspector I - - - - 1.00 Construction Inspector II 2.00 2.00 2.00 2.00 2.00 Special Projects Administrator 2.00 2.00 2.00 2.00 2.00 Special Projects Inspector 2.00 2.00 2.00 2.00 1.00 Senior Construction Inspector 1.00 1.00 1.00 1.00 1.00 Senior Engineer 3.00 3.00 3.00 3.00 3.00 Senior Engineering Tech 1.00 1.00 1.00 1.00 1.00 Survey Party Chief 1.00 1.00 1.00 1.00 1.00 Utilities Technician - Engineer 1.00 1.00 1.00 1.00 1.00 Total Personnel 16.00 16.00 18.00 18.00 18.00 Division: Engineering Services Activity: Engineering Services (710200) 379 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes 3,432,534$ 3,521,269$ 3,980,460$ 4,009,714$ 3,992,783$ 3,992,783$ Other City Taxes Gas/Electric Excise Tax 39,197 40,626 38,785 38,566 41,817 41,817 Mobile Home Tax 3,426 3,073 3,795 3,070 3,790 3,790 Intergovernmental Property Tax Credits 89,063 88,564 91,248 90,762 72,609 54,457 Total Revenues 3,564,219$ 3,653,533$ 4,114,288$ 4,142,112$ 4,110,999$ 4,092,847$ Expenditures: Personnel 324,128$ 341,728$ 352,909$ 357,300$ 399,514$ 411,499$ Services 4,048 5,172 6,306 5,409 6,449 6,578 Supplies - 255 956 255 450 459 Total Expenditures 328,176$ 347,156$ 360,172$ 362,964$ 406,413$ 418,536$ Personnel Services - FTE 2019 2020 2021 2022 2023 Transportation Services Director 1.00 1.00 1.00 1.00 1.00 Associate Director -Transportation Services 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 284,605$ 249,667$ 242,851$ 274,486$ 280,477$ 275,756$ Licenses And Permits General Use Permits 7,230 5,400 5,400 5,400 5,400 5,400 Other Financial Sources Sale Of Assets 5,763 346 - - - - Total Revenues 297,598$ 255,413$ 248,251$ 279,886$ 285,877$ 281,156$ Expenditures: Personnel 85,022$ 75,786$ 80,106$ 74,433$ 98,544$ 101,501$ Services 208,149 177,845 166,157 196,953 172,029 175,470 Supplies 4,427 1,782 1,988 8,500 4,104 4,186 Capital Outlay - - - - 11,200 - Total Expenditures 297,598$ 255,413$ 248,251$ 279,886$ 285,877$ 281,156$ Personnel Services - FTE 2019 2020 2021 2022 2022 M. W. II - CBD 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Capital Outlay 2022 2023 Sweeper -$ 11,200$ Total Capital Outlay -$ 11,200$ Transportation Services Department Division: Transportation Services Admin Activity: CBD Maintenance Operations (810200) Division: Transportation Services Admin Activity: Transportation Services Admin (810100) 380 SPECIAL REVENUE FUNDS Community Development Block Grant HOME Grant Road Use Tax Other Shared Revenue Metropolitan Planning Organization of Johnson County (MPO) Employee Benefits Emergency Levy Affordable Housing Iowa City Property Management Tax Increment Financing (TIF) Districts Self-Supporting Municipal Improvement District (SSMID) - Downtown F Y 2 0 2 3 381 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 (HUD). 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). Iowa City is an entitlement city (over 50,000 in population), and receives an annual allocation from HUD based on a formula that looks at information such as poverty rates, age of housing stock, etc. Congress approves the program budgets annually so the City’s allocation may change from year to year. As part of Neighborhood Services, 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. Fund Balance: The CDBG fund has a budgeted ending fund balance of $100,304 in fiscal year 2023 versus an estimated ending fund balance of $48 ,404 in fiscal year 2022. This is an increase of $51,900. The in crease is due to the repayment of CDBG loans. Revenues: 85.3% of revenue comes from Federal grants, with most of the remainder from loan repayments. Federal grant revenue is budgeted to decrease from $1,081,593 in fiscal year 2022 to an estimated $731,974 in fiscal year 2023, a decrease of 32.2%. This is primarily due to the receipt of CARES Act funds in fiscal year 2022. Expenditures: Fiscal year 2023 expenditures represent a 26.3% decline from fiscal year 2022. This reduction is primarily due the expenditure of the CARES Act funds in fiscal year 2022. 382 2019 2020 2021 2022 2023 2024 Actual Actuals Actuals Revised Budget Projected Fund Balance, July 1 (25,935)$ -$ (17,210)$ 19,924$ 48,404$ 100,304$ Revenues: Use Of Money And Property Interest Revenues 18,222$ 17,268$ 16,044$ 17,265$ 16,000$ 16,000$ Intergovernmental Federal Intergovernmental Revenue 628,824 522,608 1,237,016 1,081,593 731,974 731,974 Miscellaneous Other Miscellaneous Revenue 3,021 6,336 4,898 16,340 14,900 14,900 Other Financial Sources Loans 108,867 150,718 173,690 95,000 95,000 95,000 Total Revenues 758,935$ 696,930$ 1,431,648$ 1,210,198$ 857,874$ 857,874$ Transfers In: Transfers In-Govt Activities 2,700$ -$ -$ -$ -$ -$ Sub-Total Transfers In 2,700$ -$ -$ -$ -$ -$ Total Revenues & Transfers In 761,635$ 696,930$ 1,431,648$ 1,210,198$ 857,874$ 857,874$ Expenditures: Personnel 153,909$ 146,947$ 165,946$ 190,552$ 196,869$ 202,775$ Services 472,227 561,438 1,087,192 902,939 608,855 621,032 Supplies 1,880 2,421 91 250 250 255 Sub-Total Expenditures 628,016 710,805 1,253,229 1,093,741 805,974 824,062 Transfers Out: Miscellaneous Transfers Out 107,684 3,335 141,285 87,976 - - Sub-Total Transfers Out 107,684 3,335 141,285 87,976 - - Total Expenditures & Transfers Out 735,700$ 714,141$ 1,394,514$ 1,181,718$ 805,974$ 824,062$ Fund Balance, June 30 -$ (17,210)$ 19,924$ 48,404$ 100,304$ 134,116$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ (17,210)$ 19,924$ 48,404$ 100,304$ 134,116$ % of Revenues 0%-2%1%4%12%16% CDBG (2100) Fund Summary 383 HOME GRANT FUND The HOME Grant 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 (HUD). HOME grant funds are given directly to states and local governments for the exclusive use of affordable housing activities. Iowa City is an entitlement city (over 50,000 in population), and receives an annual allocation from HUD based on a formula that looks at information such as poverty rates, age of housing stock, etc. Congress approves the program budgets annually so the City’s allocation may change from year to year. 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 Fund Balance: Budgeted fund balance at the end of fiscal year 2023 is $276,619 which is an 87.4% increase from the fiscal year 2022 revised estimate . This is due to the budgeted repayment and reallocation of prior of HOME loans. Revenues: 81.8% of the HOME Grant Fund’s revenue is from federal grants with remainder coming from loan repayments and loan interest. Budgeted federal HOME grant funding is lower in fiscal year 202 3 by $2,237,034 or 81.9% from fiscal year 2022 due to American Rescue Plan Act funds expected to be received in fiscal year 2022. Expenditures: Fiscal year 2023 expenditures represent an 82.7% decrease from the fiscal year 2022 estimate. This decrease is primarily due to the expenditure of the American Rescue Plan Act funds received in fiscal year 2022. 384 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 191,819$ -$ (37,397)$ 4,433$ 147,625$ 276,619$ Revenues: Use Of Money And Property Interest Revenues 17,706$ 16,070$ 16,354$ 16,070$ 16,310$ 16,310$ Intergovernmental Federal Intergovernmental Revenue 502,997 745,655 141,035 2,731,388 494,354 494,354 Miscellaneous Other Miscellaneous Revenue 2,297 1,251 - 25,000 17,000 17,000 Other Financial Sources Loans 191,103 127,281 165,799 112,500 76,500 76,500 Total Revenues 714,103$ 890,256$ 323,187$ 2,884,958$ 604,164$ 604,164$ Expenditures: Personnel 42,629$ 92,465$ 65,668$ 324,847$ 51,587$ 53,135$ Services 756,725 771,625 215,689 2,416,919 423,583 432,055 Supplies 98 - - - - - Sub-Total Expenditures 799,452 864,090 281,357 2,741,766 475,170 485,189 Transfers Out: Miscellaneous Transfers Out 106,470 63,564 - - - - Sub-Total Transfers Out 106,470 63,564 - - - - Total Expenditures & Transfers Out 905,922$ 927,653$ 281,357$ 2,741,766$ 475,170$ 485,189$ Fund Balance, June 30 -$ (37,397)$ 4,433$ 147,625$ 276,619$ 395,594$ Restricted / Committed /Assigned - - - - Unassigned Balance -$ (37,397)$ 4,433$ 147,625$ 276,619$ 395,594$ % of Revenues & Transfers In 0%-4%1%5%46%65% HOME Grant (2110) Fund Summary 385 ROAD USE TAX FUND The Road Use Tax Fund (RUTF) accounts for revenue sharing from state taxes related to transportation (road use taxes). The City’s use of road use taxes is restricted to street and storm sewer maintenance, repair, and construction including engineering, streetlights, traffic signs and signals, snow removal, street cleaning, right-of-way maintenance, etc. Fund Balance: Road Use Tax Fund’s fund balance on June 30, 2022 is projected to be $4,136,788, a decrease of $268,528 or 6.1 % from the fiscal year 2021 year-end balance. This decrease is primarily due to a decrease in Road Use Tax revenue stemming from COVID-19 and an increase in transfers out for Capital Projects. The fiscal year 2023 estimated fund balance is budgeted to decrease by another $282,891 to $3,853,897. This decrease is a result of increased expenditures within Streets System Maintenance and an additional position added within Traffic Engineering. (1) FY22 - FY24 figures are estimates. The Road Use Tax Fund borrowed $1.4 million from the Landfill Cell Replacement Reserve during fiscal year 2019 to help construct portions of the new Public Works Facility. The following is a summary of that loan: Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/22 Total Payment FY23 FY23 Principal FY23 Interest 2019 Public Works Facility Loan 6/30/2019 $ 1,400,000 2036 $ 1,200,106 $ 93,172 $ 75,687 $ 17,485 386 Revenues: Road use taxes include gasoline taxes, weight taxes, and license fees collected through the State and deposited into the Iowa Road Use Tax Fund. Road use taxes are allocated to cities on a per capita basis based on the U.S. Census Bureau figures, which are updated every ten years. Under the current distribution formula, 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 March 2015, a $.10 per gallon fuel excise tax increase was passed by the State. 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. In fiscal year 202 3, Road Use Tax Fund reve nue s are projected to be over $9.39 million, which is a 2.47 % in crease over the fiscal year 2022 estimated revenue. Road Use Tax Fund revenues are expected to take a slight decrease during fiscal year 2022 due to the COVID-19 pandemic. We are expecting the revenues to bounce back in fiscal year 2023, with a slight increase budgeted as a result of the 2020 census. Road Use Tax shared revenue represents 98.5% of the revenue in the Road Use Tax Fund. Expenditures: Fiscal year 2023 budgeted expenditures, excluding transfers out, are higher than fiscal year 2022 expenditures by 6.2%. This in crease is primarily due to an in crease in Traffic Engineering expenditures particularly in capital outlay and a new position and an increase in expenditures in Streets System Maintenance vehicle chargebacks. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Revenue Trends Intergovernmental Charges for Services Miscellaneous Other Financial Sources 387 Long-term Projections: Future revenues for the Road Use Tax Fund are projected to increase only 1% each year. The City’s population has grown substantially since the last census, but revenue growth is being projected conservatively until a more definitive pattern develops. Future expenditures are projected with the assumptions that personnel related expenditures will grow at a 3% rate annually and services and supplies will grow at a 2% rate annually. The structural deficit in the Road Use Tax fund persists despite the revenue growth, because there has also been substantial growth in the operating expenditures. The fund deficit may have to be addressed through expenditure or capital funding cuts at some point in the future. 388 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 3,893,383$ 3,363,436$ 3,547,923$ 4,405,316$ 4,136,788$ 3,853,897$ Revenues: Intergovernmental Disaster Assistance -$ -$ 721$ -$ -$ -$ Road Use Tax 8,820,138 9,163,303 10,076,978 9,163,300 9,390,000 9,483,900 Charges For Fees And Services Building & Development 37,814 68,359 69,020 40,000 70,000 70,000 Miscellaneous Other Miscellaneous Revenue 97,569 111,460 94,084 90,200 71,340 71,340 Other Financial Sources Sale Of Assets 426 - 273 - - - Sub-Total Revenues 8,955,947 9,343,122 10,241,077 9,293,500 9,531,340 9,625,240 Transfers In: Transfers In-Govt Activities 451,026 507,510 622,374 631,319 645,524 645,524 Sub-Total Transfers In 451,026 507,510 622,374 631,319 645,524 645,524 Total Revenues & Transfers In 9,406,973$ 9,850,631$ 10,863,451$ 9,924,819$ 10,176,864$ 10,270,764$ Expenditures: Road Use Tax Administration 83,316$ 124,389$ 103,093$ 101,787$ 101,016$ 103,036$ Sidewalk Inspection 121,711 93,923 112,300 130,878 153,752 154,661 Traffic Engineering 1,563,535 1,391,771 1,310,543 1,398,923 1,509,460 1,416,606 Streets System Maintenance 4,885,145 4,931,255 5,296,935 5,223,821 5,515,032 5,656,366 Sub-Total Expenditures 6,653,708 6,541,337 6,822,871 6,855,409 7,279,259 7,330,670 Transfers Out: Capital Projects Fund 2,954,873 2,707,360 2,702,664 2,832,000 2,697,000 2,697,000 Interfund Loan Repayment to Landfill - 51,881 73,452 74,561 75,687 76,786 Miscellaneous Transfers Out 328,340 365,566 407,072 431,377 407,809 420,043 Sub-Total Transfers Out 3,283,213 3,124,807 3,183,188 3,337,938 3,180,496 3,193,829 Total Expenditures & Transfers Out 9,936,921$ 9,666,144$ 10,006,059$ 10,193,347$ 10,459,755$ 10,524,499$ Fund Balance, June 30 3,363,436$ 3,547,923$ 4,405,316$ 4,136,788$ 3,853,897$ 3,600,162$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 3,363,436$ 3,547,923$ 4,405,316$ 4,136,788$ 3,853,897$ 3,600,162$ % of Revenues & Transfers In 36%36%41%42%38%35% Road Use Tax (2200) Fund Summary 389 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Road Use Tax 8,820,138$ 9,163,303$ 10,076,978$ 9,163,300$ 9,390,000$ 9,483,900$ Transfers In-Govt Activities 451,026 507,510 622,374 631,319 645,524 645,524 Total Revenues & Transfers In 9,271,164$ 9,670,813$ 10,699,353$ 9,794,619$ 10,035,524$ 10,129,424$ Expenditures: Services 83,316$ 124,389$ 103,093$ 101,787$ 101,016$ 103,036$ Total Expenditures 83,316$ 124,389$ 103,093$ 101,787$ 101,016$ 103,036$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Building & Development 37,814$ 68,359$ 69,020$ 40,000$ 70,000$ 70,000$ Total Revenues 37,814$ 68,359$ 69,020$ 40,000$ 70,000$ 70,000$ Expenditures: Personnel 11,933$ 12,719$ 12,547$ 23,136$ 23,418$ 24,121$ Services 6,736 3,204 4,375 12,298 9,012 9,192 Supplies 435 313 - 444 1,322 1,348 Capital Outlay 102,607 77,686 95,379 95,000 120,000 120,000 Total Expenditures 121,711$ 93,923$ 112,300$ 130,878$ 153,752$ 154,661$ Capital Outlay 2023 2023 Sidewalk And R.O.W. Repairs 95,000$ 120,000$ Total Capital Outlay 95,000$ 120,000$ Division: Streets Operations Activity: Road Use Tax Administration (710310) Division: Streets Operations Activity: Sidewalk Inspection (710220) 390 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Miscellaneous Other Miscellaneous Revenue 41,386$ 40,690$ 53,653$ 29,480$ 30,940$ 30,940$ Other Financial Sources Sale Of Assets 426 - - - - - Total Revenues 41,812$ 40,690$ 53,653$ 29,480$ 30,940$ 30,940$ Expenditures: Personnel 501,177$ 533,051$ 568,860$ 636,953$ 645,714$ 665,085$ Services 440,297 489,968 473,148 472,951 501,791 511,827 Supplies 224,797 134,056 149,896 167,019 136,955 139,694 Capital Outlay 397,265 234,697 118,639 122,000 225,000 100,000 Total Expenditures 1,563,535$ 1,391,771$ 1,310,543$ 1,398,923$ 1,509,460$ 1,416,606$ Personnel Services - FTE 2019 2020 2021 2022 2023 Electrician - Traffic Eng 2.00 2.00 2.00 2.00 3.00 Electronics Tech/Traffic Eng 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 4.00 Capital Outlay 2022 2023 Paint Truck -$ 140,000$ Sign Cutter 10,000 - Street Light Bases 30,000 - Traffic Signal Equipment 82,000 85,000 Total Capital Outlay 122,000$ 225,000$ Division: Streets Operations Activity: Traffic Engineering (710320) 391 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Disaster Assistance -$ -$ 721$ -$ -$ -$ Miscellaneous Other Miscellaneous Revenue 56,183 70,770 40,431 60,720 40,400 40,400 Other Financial Sources Sale Of Assets - - 273 - - - Total Revenues 56,183$ 70,770$ 41,426$ 60,720$ 40,400$ 40,400$ Expenditures: Personnel 2,585,629$ 2,598,069$ 2,608,449$ 2,724,899$ 2,847,378$ 2,932,799$ Services 1,539,614 1,446,504 1,837,848 1,739,255 1,933,123 1,971,785 Supplies 718,833 754,963 696,876 737,667 712,531 726,782 Capital Outlay 41,069 131,718 153,762 22,000 22,000 25,000 Total Expenditures 4,885,145$ 4,931,255$ 5,296,935$ 5,223,821$ 5,515,032$ 5,656,366$ Personnel Services - FTE 2019 2020 2021 2022 2023 Assistant Streets Superintendent 1.00 1.00 1.00 1.00 1.00 M.W. II - Signs 1.00 - - - - M.W. I - Streets 8.00 8.00 8.00 8.00 8.00 M.W. II - Streets 7.00 7.00 7.00 7.00 7.00 M.W. III - Streets 7.00 7.00 7.00 7.00 7.00 M.W. III - Lead Sweeper Operator 1.00 1.00 1.00 1.00 1.00 Signs & Pavement Markings Technician - 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Streets 1.00 1.00 1.00 1.00 1.00 Sr M.W. - Streets 2.00 2.00 2.00 2.00 2.00 Streets Superintendent 1.00 1.00 1.00 1.00 1.00 Total Personnel 29.00 29.00 29.00 29.00 29.00 Capital Outlay 2022 2023 Claw Bucket -$ 22,000$ Message Board 22,000 - Total Capital Outlay 22,000$ 22,000$ Division: Streets Operations Activity: Streets System Maintenance (710330) 392 OTHER SHARED REVENUE FUND This fund accounts for federal, state, local, and private grants, including Hazard Mitigation Grant Project (HMGP) Buyout, Supplemental Community Development Block Grants (CDBG), Invest Health, and American Rescue Plan Act (ARPA). Individual programs may 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, and a variety of other purposes to improve living and housing in Iowa City. The City’s role in many of grant programs is to manage pass-through grants and distribute them to Iowa City businesses and residents. Currently active grants: • Invest Health: This is an initiative that brings together diverse leaders from mid-sized U.S. cities across the nation to develop new strategies for increasing and leveraging private and public investments to accelerate improvements in neighborhoods facing the biggest barriers to better health. The City received $60,000 in fiscal year 2016 and has been spending down proceeds slowly in the past three fiscal years. This grant is expected to be completed in fiscal year 2021. • Hazard Mitigation Grant Project (HMGP) Buyout: The City received a flood mitigation buyout grant to purchase and remove three homes in the flood plain in fiscal year 2017 . The federal grant share is $1,153 ,761 , the State of Iowa’s share is $146,871, and the City’s share will be $224,042 . The City’s share may be in kind or in cash and is shown as a transfer-in from the General Fund. The total project is $1,524,674. The City has received prior HMGP grants as well. This grant was completed in fiscal year 2018. The American Rescue Plan Act (ARPA) funds are being housed within this fund. On March 11, 2021, President Biden signed the American Rescue Plan Act (ARPA) into law. This legislation established the Coronavirus State and Local Fiscal Recovery Fund (SLFRF), which provides significant resources to state, local, territorial, and Tribal governments to support urgent COVID- 19 response efforts, replace lost public sector revenue and restore service levels, support immediate financial stabilization for households and businesses, and address public health and economic challenges caused by the pandemic and that have disproportionately impacted certain populations. The U.S. Treasury has allocated $18.3 million to the City of Iowa City. The City received approximately half of this amount in May 2021 and anticipates receiving the remaining balance around May 2022. SLFRF dollars are intended to both address emergency stabilization needs and help localities make long-term, transformative investments (especially in underserved populations) through careful planning and extensive public input. 393 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 3,968$ (17,584)$ 2,639$ 8,813,344$ (5,194)$ (5,194)$ Revenues: Intergovernmental Federal Intergovernmental Revenue -$ 12,500$ 9,162,595$ 9,994,457$ -$ -$ Disaster Assistance - - - 27,043 - - Miscellaneous Contributions & Donations 8,333 - - - - - Sub-Total Revenues 8,333 12,500 9,162,595 10,021,499 - - Transfers In: Miscellaneous Transfers In - 9,533 - 35,536 - - Sub-Total Transfers In - 9,533 - 35,536 - - Total Revenues & Transfers In 8,333$ 22,033$ 9,162,595$ 10,057,035$ -$ -$ Expenditures: Personnel 2,634$ 458$ -$ -$ -$ -$ Services 26,554 1,351 351,891 18,625,573 - - Supplies 697 - - - - - Capital Outlay - - - 250,000 - - Sub-Total Expenditures 29,885 1,810 351,891 18,875,573 - - Total Expenditures 29,885$ 1,810$ 351,891$ 18,875,573$ -$ -$ Fund Balance, June 30 (17,584)$ 2,639$ 8,813,344$ (5,194)$ (5,194)$ (5,194)$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (17,584)$ 2,639$ 8,813,344$ (5,194)$ (5,194)$ (5,194)$ % of Revenues & Transfers In -211%300%300%200%100%400% Other Shared Revenue (2300) Fund Summary 394 METROPOLITAN PLANNING ORGANIZATION (MPOJC ) OF JOHNSON COUNTY The Metropolitan Planning Organization (MPOJC) of Johnson County Fund is a special revenue fund that accounts for the operations of the MPO. Funding for the MPOJC is derived from multiple sources including the City’s General Fund and the Road Use Tax Fund. Contributions are also received from the MPO JC’s other government members in Johnson County and from State of Iowa grants. Fund Balance: The MPOJC’s fund balance is expected to slightly decrease by $54,125 or 12.55% fiscal year 2023. The decrease is primarily due to revenues are projected to decline while expenditures are projected to increase. Revenues: Revenues and transfers in for fiscal year 2023 are expected to decrease by $15,110 or 1.9% due a decrease in transfers-in from the General Fund and Road Use Tax Fund totaling $13,332. Expenditures: Expenditures are budgeted higher in fiscal year 2023 by $31,941 or 3.9%. Personnel expenditures account for most of that growth totaling $23,583 and Supplies expenditure growth accounts for most of the remainder totaling $6,054. 395 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 262,063$ 354,968$ 434,367$ 438,462$ 431,378$ 377,253$ Revenues: Use Of Money And Property Interest Revenues 6,613$ 5,891$ 1,842$ 4,000$ 1,840$ 1,840$ Intergovernmental Federal Intergovernmental Revenue 230,000 230,000 230,000 230,000 230,000 230,000 Local 28E Agreements 135,308 147,187 153,614 154,796 155,188 170,707 Miscellaneous Other Miscellaneous Revenue 6,550 10,529 - 5,500 5,500 5,500 Other Financial Sources Sale Of Assets 32 - - - - - Sub-Total Revenues 378,503 393,607 385,456 394,296 392,528 408,047 Transfers In: Transfer-In from General Fund and RUT 333,028 352,210 378,577 412,371 399,039 411,010 Sub-Total Transfers In 333,028 352,210 378,577 412,371 399,039 411,010 Total Revenues & Transfers In 711,530$ 745,817$ 764,033$ 806,667$ 791,567$ 819,057$ Expenditures: Metro Planning Org of Johnson County 618,626$ 666,417$ 759,938$ 813,751$ 845,692$ 869,508$ Total Expenditures 618,626$ 666,417$ 759,938$ 813,751$ 845,692$ 869,508$ Fund Balance, June 30 354,968$ 434,367$ 438,462$ 431,378$ 377,253$ 326,802$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 354,968$ 434,367$ 438,462$ 431,378$ 377,253$ 326,802$ % of Revenues and Transfers In 50%58%57%53%48%40% Metro Planning Organization of Johnson County (2350) Fund Summary 396 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 6,613$ 5,891$ 1,842$ 4,000$ 1,840$ 1,840$ Intergovernmental Federal Intergovernmental Revenue 230,000 230,000 230,000 230,000 230,000 230,000 Local 28E Agreements 135,308 147,187 153,614 154,796 155,188 170,707 Miscellaneous Other Miscellaneous Revenue 6,550 10,529 - 5,500 5,500 5,500 Other Financial Sources Sale Of Assets 32 - - - - - Transfer-In from General Fund and RUT 333,028 352,210 378,577 412,371 399,039 411,010 Total Revenues & Transfers In 711,530$ 745,817$ 764,033$ 806,667$ 791,567$ 819,057$ Expenditures: Personnel 495,221$ 547,022$ 621,020$ 666,629$ 690,212$ 710,918$ Services 120,183 108,173 125,281 135,981 138,285 141,051 Supplies 3,221 11,223 13,637 11,141 17,195 17,539 Total Expenditures 618,626$ 666,417$ 759,938$ 813,751$ 845,692$ 869,508$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 0.20 0.20 - - - Development Services Assistant - - 0.20 0.20 0.20 Associate Planner 3.00 3.00 3.00 3.00 3.00 Sr. Associate Planner 1.00 1.00 1.00 1.00 1.00 MPO Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.20 5.20 5.20 5.20 5.20 Division: Metro Planning Org of Jo Co Activity: Metro Planning Org of Jo Co (610810) 397 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 worker’s compensation insurance. Legal authority for the fund is established by two sections of Iowa 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. Fund Balance: 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, fund reserves will be utilized to prevent a spike in the tax levy in any given year from such claims. For this reason, fund balance is recommended to be between 25% and 35% of total fund revenues. The fund balances versus revenues since fiscal year 2019 are as follows: Employee Benefits Fund 2019 Actual 2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Projected Revenues $ 12,845,423 $ 12,798,747 $ 14,799,472 $ 14,901,826 $ 14,842,546 $ 14,778,647 Fund Balance $ 3,954,489 $ 3,584,853 $ 3,630,989 $ 3,955,250 $ 3,956,051 $ 3,864,450 Percentage 30.79% 28.01% 24.53% 26.54% 26.65% 26.15% Revenues: The Employee Benefits property tax levy rate for fiscal year 2023 is $3.34415 per $1,000 of valuation. There is no change in the Employee Benefits property tax levy rate from fiscal year 2022. Property tax revenues make up nearly 95% of the Employee Benefits Fund’s revenues. Property tax revenue shrunk by $59,601 or 0.42% from fiscal year 2022 to fiscal year 2023. 398 Expenditures: Transfers out to the General Fund and the Road Use Tax Fund for employee benefit costs totals $13,446,978 in fiscal year 2023. This accounts for more than 90% of the fund’s expenditures in fiscal year 2023, and they grew by $295,899 or 2.24% over fiscal year 2022. Long-term Projections: Employee Benefits revenue is heavily dependent upon property tax revenues. Property tax revenues are estimated to have 0% increase in fiscal year 2024 and to increase by 3.00% in fiscal years 2025 and later. Future expenditures are projected with the assumptions that personnel related expenditures will grow at a 3% rate annually and services will grow at a 2% rate annually. A large proportion of expenditures for the Employee Benefits Fund is the transfers out to the General Fund and Road Use Tax Fund to cover personnel benefits expense. These transfers are projected to grow at the same level as the property tax revenues. 399 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 2,847,078$ 3,954,489$ 3,584,853$ 3,630,989$ 3,955,250$ 3,956,051$ Revenues: Property Taxes 12,083,012$ 12,025,846$ 14,011,849$ 14,114,827$ 14,055,226$ 14,055,226$ Other City Taxes Gas/Electric Excise Tax 137,980 138,734 136,530 135,772 147,203 147,203 Mobile Home Tax 12,059 10,500 13,357 10,500 13,360 13,360 Intergovernmental Property Tax Credits 313,515 302,438 321,208 319,497 255,597 191,698 State 28E Agreements 298,858 321,229 316,527 321,230 371,160 371,160 Total Revenues 12,845,423$ 12,798,747$ 14,799,472$ 14,901,826$ 14,842,546$ 14,778,647$ Expenditures: General Government Employee Benefits 375,122$ 380,748$ 417,434$ 374,012$ 430,794$ 440,017$ Public Safety Employee Benefits 431,659 1,000,154 1,372,898 1,052,474 963,973 983,252 Sub-Total Expenditures 806,781 1,380,902 1,790,332 1,426,486 1,394,767 1,423,269 Transfers Out: Employee Benefits Levy 10,931,231 11,787,481 12,963,004 13,151,079 13,446,978 13,446,978 Sub-Total Transfers Out 10,931,231 11,787,481 12,963,004 13,151,079 13,446,978 13,446,978 Total Expenditures & Transfers Out 11,738,012$ 13,168,383$ 14,753,336$ 14,577,565$ 14,841,745$ 14,870,247$ Fund Balance, June 30 3,954,489$ 3,584,853$ 3,630,989$ 3,955,250$ 3,956,051$ 3,864,450$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 3,954,489$ 3,584,853$ 3,630,989$ 3,955,250$ 3,956,051$ 3,864,450$ % of Revenues 31%28%25%27%27%26% Employee Benefits (2400) Fund Summary 400 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes 12,083,012$ 12,025,846$ 14,011,849$ 14,114,827$ 14,055,226$ 14,055,226$ Other City Taxes Gas/Electric Excise Tax 137,980 138,734 136,530 135,772 147,203 147,203 Mobile Home Tax 12,059 10,500 13,357 10,500 13,360 13,360 Intergovernmental Property Tax Credits 313,515 302,438 321,208 319,497 255,597 191,698 Total Revenues 12,546,565$ 12,477,518$ 14,482,945$ 14,580,596$ 14,471,386$ 14,407,487$ Expenditures: Personnel 50,496$ 51,933$ 54,180$ 57,356$ 60,707$ 62,528$ Services 324,626 328,815 363,254 316,656 370,087 377,489 Total Expenditures 375,122$ 380,748$ 417,434$ 374,012$ 430,794$ 440,017$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 0.50 - - - - Risk & Finance Assistant - 0.50 0.50 0.50 0.50 Finance Director 0.05 0.05 0.05 0.05 0.05 Total Personnel 0.55 0.55 0.55 0.55 0.55 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental State 28E Agreements 298,858$ 321,229$ 316,527$ 321,230$ 371,160$ 371,160$ Total Revenues 298,858$ 321,229$ 316,527$ 321,230$ 371,160$ 371,160$ Expenditures: Services 431,659$ 1,000,154$ 1,372,898$ 1,052,474$ 963,973$ 983,252$ Total Expenditures 431,659$ 1,000,154$ 1,372,898$ 1,052,474$ 963,973$ 983,252$ Finance Department Division: Finance Administration Activity: Public Safety Employee Benefits (310650 - 310660) Division: Finance Administration Activity: General Government Employee Benefits (310640) 401 EMERGENCY LEVY FUND The Emergency Levy Fund accounts for the collection and disbursement of the Emergency property tax levy. Legal authority for the fund is established by Iowa State Code chapter 384.13 which provides authority for municipalities to establish an emergency fund and certify a property tax levy not to exceed $.27 per $1,000 of valuation. The City must be at its General Fund property tax levy limit of $8.10 for the City to be able to utilize the Emergency levy. On August 6, 2019, the City Council declared a climate crisis for the City and accelerated the City’s goals for carbon emission reduction to reach net-zero emissions by the year 2050. As a result of this declaration, the City Council has accepted an action plan in their effort to accomplish this goal. The Emergency property tax levy is being utilized to enhance and support efforts to reduce carbon emissions city-wide and within City operations. The Emergency property tax levy is being utilized in fiscal year 2023 for climate action purposes and is being set at $.20 per $1,000 of valuation. This is expected to generate approximately $850,000 in revenue to be utilized to help the City meet its climate action goals. The levy rate is $.04 than the levy rate in fiscal year 2022 of $.24. 402 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ 2,613$ 794,225$ 408,173$ 408,173$ Revenues: Property Taxes -$ 2,603$ 1,005,590$ 1,012,980$ 840,586$ 840,586$ Other City Taxes Gas/Electric Excise Tax - - 9,798 9,743 8,803 8,803 Mobile Home Tax - 10 959 500 960 - Intergovernmental Property Tax Credits - - 23,052 22,929 18,343 13,757 Total Revenues -$ 2,613$ 1,039,399$ 1,046,152$ 868,692$ 863,146$ Expenditures: Personnel -$ -$ -$ 2,342$ 2,692$ 2,773$ Services - - 82,009 356,409 227,500 232,050 Supplies - - 65,777 147,800 113,500 115,770 Capital Outlay - - - 575,653 175,000 175,000 Sub-Total Expenditures - - 147,787 1,082,204 518,692 525,593 Transfers Out: Capital Projects Fund - - 100,000 350,000 350,000 350,000 Sub-Total Transfers Out - - 100,000 350,000 350,000 350,000 Total Expenditures & Transfers Out -$ -$ 247,787$ 1,432,204$ 868,692$ 875,593$ Fund Balance, June 30 -$ 2,613$ 794,225$ 408,173$ 408,173$ 395,727$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ 2,613$ 794,225$ 408,173$ 408,173$ 395,727$ % of Revenues 0%100%76%39%47%46% Emergency Levy (2450) Fund Summary 403 AFFORDABLE HOUSING FUND The Affordable Housing Fund was a new fund created during fiscal year 2016. The fund accounts for developer fees and contributions towards the development of affordable housing throughout the City. During 2014, the City issued a Request for Proposals for the development of a parcel of land that the City owns at the corner of Court and Linn Streets, which is also the former site of St. Patrick Catholic Church. In the summer of 2015, C.A. Ventures was selected as the developer for this property. As part of the development of this property, C.A. Ventures agreed to contribute $1,000,000 to create the City’s Affordable Housing Fund. In fiscal year 2018, the City contributed $650,000 to the Affordable Housing Fund. In fiscal years 2019 through 2022, the City has contributed $1,000,000 per year to this fund from the General Fund. Another $1,000,000 is budgeted in fiscal year 2023. Prior to fiscal year 2020, City Council had directed that affordable housing funds to be split three ways: 1)50% to the Johnson County Housing Trust Fund, 2)30% to be held for land banking or emergent situations determined by the City Council, 3)20% directed to HCDC for LIHTC support or supplemental aid through the CDBG/HOME application process. Starting in fiscal year 2020, City Council changed the allocation of the Affordable Housing Fund as follows: 1)70% to the Housing Trust Fund, which includes the LIHTC set-aside. 2)7.5% to an Opportunity Fund 3)7.5% to the Healthy Homes program 4)10% to programs to help tenants secure housing. (70% is dedicated to a security deposit program and 30% to a landlord risk mitigation fund) 5)5% will be reserved for emergent situations. If balance at end of year, converts to the Opportunity Fund. This fund has also received developer contributions for housing developments in the Riverfront Crossings District. As a result of the inclusionary zoning code in this district, developers must provide affordable housing units in new developments or they may make contributions into this fund instead. Over $2,500,000 in contributions have been made into the Affordable Housing Fund as a result of these zoning code provisions. These funds must be used in the Riverfront Crossings District. In fiscal years 2022 and 202 3, the ending fund balances are projected to be $3,598,374 . Fund balance represents a combination of unspent developer contributions from the Riverfront Crossings District and accumulated City contributions. 404   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,208,851$ 1,635,738$ 1,622,344$ 3,598,374$ 3,598,374$ 3,598,374$ Revenues: Use Of Money And Property Interest Revenues 17,949$ 25,861$ 10,246$ -$ -$ -$ Intergovernmental Federal Intergovernmental Revenue - - 8,100 - - - Disaster Assistance - - 2,700 - - - Charges for Fees & Services Building & Development 404,360 (52,476) 1,805,648 - - - Other Financial Sources Loans - - 9,844 - - - Sub-Total Revenues 422,309 (26,615) 1,836,537 - - - Transfers In: Transfer-In from General Fund 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Sub-Total Transfers In 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Total Revenues & Transfers In 1,422,309$ 973,385$ 2,836,537$ 1,000,000$ 1,000,000$ 1,000,000$ Expenditures: Services 995,422$ 782,779$ 826,295$ 850,000$ 850,000$ 850,000$ Capital Outlay - - 34,212 150,000 150,000 150,000 Sub-Total Expenditures 995,422 782,779 860,507 1,000,000 1,000,000 1,000,000 Transfers Out: Capital Projects Fund -$ 204,000$ -$ -$ -$ -$ Sub-Total Transfers Out - 204,000 - - - - Total Expenditures 995,422$ 986,779$ 860,507$ 1,000,000$ 1,000,000$ 1,000,000$ Fund Balance, June 30 1,635,738$ 1,622,344$ 3,598,374$ 3,598,374$ 3,598,374$ 3,598,374$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,635,738$ 1,622,344$ 3,598,374$ 3,598,374$ 3,598,374$ 3,598,374$ % of Revenues 387% 300% 300% 200%100%400% Affordable Housing (2500) Fund Summary 405 IOWA CITY PROPERTY MANAGEMENT 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 owns and operates ten (10) of the rental units. The remaining seven (7) units are owned and operated by The Housing Fellowship. This fund accounts for the operation of the ten units owned by the City and are known as the Peninsula Apartments. Funding for the Peninsula Apartments 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 Peninsula Apartments. 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, 2022 will be $52,268. The final payment on this loan is in June 2025. Also, as part of the financing structure, The Housing Fellowship issued an interest-only loan to the City 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. In fiscal year 2017, the City entered into a public-private partnership with a developer to construct a 126-unit apartment building and a 117-space parking ramp in the City Hall parking lot. The apartment building is known as the Augusta Place. From that development, the City purchased 60 of the parking spaces and six one-bedroom rental units. The sale of the six rental units was complete in fiscal year 2020. In fiscal year 2022, the City purchased eight townhouses and duplexes in the South District with the intent of eventually converting each rental until to an owner-occupied unit. While the units remain occupied with tenants, rents and expenses to maintain the units will be housed within this fund until such time that the units are vacated. At this time, expenses for renovations of the units and sale of the units will be transferred to the General Fund. The Iowa City Property Management Fund accounts for the operations of the City-owned rental units in these three developments. Each development pays 9% of its gross rents towards administration which is accounted for in the Iowa City Property Management activity. Fund Balance: The fiscal year 2023 ending fund balance is projected at $291,965. The fund’s current fund balance level is necessary to be able cover the $210,784 loan balloon payment due in fiscal year 2025. 406 Revenues: Rental income is projected at $239,323 in fiscal year 2023, an increase of 87% from fiscal year 202 2. This is primarily due to the addition of the South District units. Expenditures: Expenditures are budgeted to grow by $151,469 or 209.8% in fiscal year 2023 primarily due to the same reason as the revenue growth. 407 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 192,000$ 207,222$ 212,153$ 220,552$ 276,298$ 291,965$ Revenues: Use Of Money And Property Interest Revenues 4,374$ 3,253$ 928$ 2,000$ 1,000$ 1,000$ Rents 66,431 62,244 84,234 115,534 218,645 218,645 Royalties & Commissions - - - 10,399 19,678 19,678 Total Revenues 70,805$ 65,497$ 85,162$ 127,933$ 239,323$ 239,323$ Expenditures: Iowa City Property Management -$ -$ -$ 10,399$ 19,678$ 19,678$ Peninsula Apartments 55,583 60,567 71,433 57,212 71,941 73,052 Augusta Place Apartments - - 5,329 4,576 28,312 28,878 South District Townhomes - - - - 103,725 79,400 Total Expenditures 55,583$ 60,567$ 76,763$ 72,187$ 223,656$ 201,008$ Fund Balance, June 30 207,222$ 212,153$ 220,552$ 276,298$ 291,965$ 330,280$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 207,222$ 212,153$ 220,552$ 276,298$ 291,965$ 330,280$ % of Revenues 373%350%287%383%131%164% Iowa City Property Management (2510) Fund Summary 408 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 thirteen 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, Highway 6 Industrial Park, Northgate Corporate Park, Lower Muscatine Road, and the Camp Cardinal urban renewal areas; these areas have no outstanding tax increment debt. Urban Renewal Area Outstanding TIF Debt Previously Certified 6/30/2021 TIF Debt Certified 12/1/21 Estimated TIF Receipts FY22 Estimated TIF Receipts FY23 Estimated TIF Debt 6/30/2022 2603 - City-University I (1)35,879,608$ (26,559)$ 3,168,797$ 3,072,887$ 29,611,365$ 2604 - Sycamore & 1st Ave (2)750,149 (750,000) 149 - - 2607 - Scott 6 Industrial 1,180 27,640 1,032 27,640 148 2608 - Heinz Road 149 209,003 149 209,003 - 2613 - Moss Green Village 1,988,014 - 13,432 69,865 1,904,717 2614 - Towncrest Area 668,211 - 108,816 49,211 510,184 2615 - Riverside Drive 2,146,026 - 417,165 424,302 1,304,559 2616 - Foster Road 6,136,242 339 273,800 260,825 5,601,956 Total 47,569,579$ (539,577)$ 3,983,340$ 4,113,733$ 38,932,929$ (1) Does not include estimated reductions from Hotel/Motel Tax rebates for the Hilton Garden Inn (2) Excess funds collected on Sycamore Mall rebate will be returned to Johnson County. 409 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,525,593$ 977,949$ 783,349$ 1,421,525$ (919,689)$ (775,243)$ Revenues: Other City Taxes TIF Revenues 2,564,840$ 3,434,710$ 2,637,854$ 3,983,340$ 4,113,733$ 4,502,220$ Use Of Money And Property Interest Revenues 33,811 45,238 8,734 - - - Intergovernmental Property Tax Credits - - 32,561 - - - Sub-Total Revenues 2,598,651 3,479,948 2,679,150 3,983,340 4,113,733 4,502,220 Transfers In: Transfers In 175,780 153,693 51,716 154,000 154,000 154,000 Sub-Total Transfers In 175,780 153,693 51,716 154,000 154,000 154,000 Total Revenues & Transfers In 2,774,431$ 3,633,641$ 2,730,866$ 4,137,340$ 4,267,733$ 4,656,220$ Expenditures By Urban Renewal Area: City-University I 168,832$ 1,289,291$ 699,472$ 1,754,762$ 1,668,574$ 1,668,574$ Sycamore & 1st Ave - - - 200,000 - 959,892 Scott 6 Industrial - - 27,414 - - - Heinz Road - - - 250,000 208,967 - Riverside Drive 249,474 256,501 257,459 256,501 264,196 246,249 Foster Road - - - 150,590 143,454 143,454 Sub-Total Expenditures 418,306 1,545,792 984,345 2,611,853 2,285,191 3,018,169 Transfers Out: TIF Debt Transfers Out 2,903,769 2,282,448 1,108,346 3,866,701 1,838,096 1,730,552 Sub-Total Transfers Out 2,903,769 2,282,448 1,108,346 3,866,701 1,838,096 1,730,552 Total Expenditures & Transfers Out 3,322,075$ 3,828,241$ 2,092,690$ 6,478,554$ 4,123,287$ 4,748,721$ Fund Balance, June 30 977,949$ 783,349$ 1,421,525$ (919,689)$ (775,243)$ (867,744)$ Restricted / Committed /Assigned 47,651 47,651 47,651 47,651 47,651 47,651 Unassigned Balance 930,298$ 735,698$ 1,373,874$ (967,340)$ (822,894)$ (915,395)$ % of Revenues & Transfers In 34%20%50%-23%-19%-20% Starting in fiscal year 2018 activity moved from Neighborhood and Development Services Department to Finance Department Tax Increment Financing (2601 - 2616) Fund Summary 410   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (37,619)$ (15,469)$ (586,726)$ 238,918$ (1,761,082)$ (1,761,082)$ Revenues: Other City Taxes TIF Revenues 1,362,039$ 2,163,364$ 2,064,940$ 3,168,797$ 3,072,887$ 3,471,768$ Use Of Money And Property Interest Revenues 33,811 45,238 8,734 - - - Intergovernmental Property Tax Credits - - 32,561 - - - Transfers In: Transfers In 175,780 153,693 51,716 154,000 154,000 154,000 Total Revenues 1,571,630$ 2,362,295$ 2,157,952$ 3,322,797$ 3,226,887$ 3,625,768$ Expenditures: TIF Rebate 168,832$ 1,289,291$ 699,472$ 1,754,762$ 1,668,574$ 1,668,574$ Transfers Out: TIF Debt Transfers Out 1,380,649$ 1,644,260$ 632,837$ 3,568,035$ 1,558,313$ 1,457,174$ Total Transfers Out 1,549,481$ 2,933,551$ 1,332,308$ 5,322,797$ 3,226,887$ 3,125,748$ Fund Balance, June 30 (15,469)$ (586,726)$ 238,918$ (1,761,082)$ (1,761,082)$ (1,261,062)$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (15,469)$ (586,726)$ 238,918$ (1,761,082)$ (1,761,082)$ (1,261,062)$   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 574,271$ 945,388$ 1,318,818$ 1,159,892$ 959,892$ 959,892$ Revenues: Other City Taxes TIF Revenues 530,123$ 532,339$ 1,316$ 149$ -$ -$ Total Revenues 530,123$ 532,339$ 1,316$ 149$ -$ -$ Expenditures: TIF Rebate -$ -$ -$ 200,000$ -$ 959,892$ Transfers Out: TIF Debt Transfers Out 159,006 158,909 160,242 149 - - Total Expenditures & Transfers Out 159,006$ 158,909$ 160,242$ 200,149$ -$ 959,892$ Fund Balance, June 30 945,388$ 1,318,818$ 1,159,892$ 959,892$ 959,892$ 0$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 945,388$ 1,318,818$ 1,159,892$ 959,892$ 959,892$ 0$ Fund Summary City-University Project I (2603) Fund Summary Sycamore & 1st Avenue (2604) 411 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 937,442$ -$ 35$ (27,414)$ (27,414)$ 0$ Revenues: Other City Taxes TIF Revenues 20,764$ 7,160$ 1,032$ 27,640$ -$ Total Revenues 20,764$ 7,160$ -$ 1,032$ 27,640$ -$ Expenditures: TIF Administration -$ -$ 27,414$ -$ -$ -$ Transfers Out: TIF Debt Transfers Out 958,206 7,125 35 1,032 226 - Total Expenditures & Transfers Out 958,206$ 7,125$ 27,449$ 1,032$ 226$ -$ Fund Balance, June 30 -$ 35$ (27,414)$ (27,414)$ 0$ 0$ Restricted / Committed /Assigned - - - - Unassigned Balance -$ 35$ (27,414)$ (27,414)$ 0$ 0$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ -$ -$ (250,000)$ (250,000)$ Revenues: Other City Taxes TIF Revenues -$ -$ -$ 149$ 209,003$ 250,000$ Total Revenues -$ -$ -$ 149$ 209,003$ 250,000$ Expenditures: TIF Rebate -$ -$ -$ 250,000$ 208,967$ -$ Transfers Out: TIF Debt Transfers Out - - - 149 36 - Total Expenditures & Transfers Out -$ -$ -$ 250,149$ 209,003$ -$ Fund Balance, June 30 -$ -$ -$ (250,000)$ (250,000)$ -$ Restricted / Committed /Assigned - - - - Unassigned Balance -$ -$ -$ (250,000)$ (250,000)$ -$ Scott 6 Industrial (2607) Fund Summary Heinz Road (2608) Fund Summary 412   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ -$ -$ -$ -$ Revenues: Other City Taxes TIF Revenues -$ -$ -$ 13,432$ 69,865$ 69,865$ Total Revenues -$ -$ -$ 13,432$ 69,865$ 69,865$ Transfers Out: TIF Debt Transfers Out -$ -$ -$ 13,432$ 69,865$ 69,865$ Total Expenditures -$ -$ -$ 13,432$ 69,865$ 69,865$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 3,848$ 379$ 1,011$ 977$ 977$ 977$ Revenues: Other City Taxes TIF Revenues 242,097$ 310,284$ 154,662$ 108,816$ 49,211$ 42,540$ Total Revenues 242,097$ 310,284$ 154,662$ 108,816$ 49,211$ 42,540$ Transfers Out: TIF Debt Transfers Out 245,566$ 309,652$ 154,696$ 108,816$ 49,211$ 42,540$ Total Transfers Out 245,566$ 309,652$ 154,696$ 108,816$ 49,211$ 42,540$ Fund Balance, June 30 379$ 1,011$ 977$ 977$ 977$ 977$ Restricted / Committed /Assigned - - - - Unassigned Balance 379$ 1,011$ 977$ 977$ 977$ 977$ Fund Summary Fund Summary Towncrest Area (2614) Moss Green Village (2613) 413   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 47,651$ 47,651$ 50,211$ 49,151$ 49,151$ 49,151$ Revenues: Other City Taxes TIF Revenues 409,816$ 421,563$ 416,936$ 417,165$ 424,302$ 407,222$ Total Revenues 409,816$ 421,563$ 416,936$ 417,165$ 424,302$ 407,222$ Expenditures: TIF Rebate 249,474$ 256,501$ 257,459$ 256,501$ 264,196$ 246,249$ Transfers Out: TIF Debt Transfers Out 160,342 162,502 160,536 160,664 160,106 160,973 Total Expenditures & Transfers Out 409,816$ 419,003$ 417,995$ 417,165$ 424,302$ 407,222$ Fund Balance, June 30 47,651$ 50,211$ 49,151$ 49,151$ 49,151$ 49,151$ Restricted / Committed /Assigned 47,651 47,651 47,651 47,651 47,651 47,651 Unassigned Balance 0$ 2,560$ 1,500$ 1,500$ 1,500$ 1,500$   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ -$ -$ 108,786$ 225,818$ Revenues: Other City Taxes TIF Revenues -$ -$ 273,800$ 260,825$ 260,825$ Total Revenues -$ -$ -$ 273,800$ 260,825$ 260,825$ Expenditures: TIF Rebate -$ -$ -$ 150,590$ 143,454$ 143,454$ Transfers Out: TIF Debt Transfers Out - - - 14,424 339 - Total Expenditures & Transfers Out -$ -$ -$ 165,014$ 143,793$ 143,454$ Fund Balance, June 30 -$ -$ -$ 108,786$ 225,818$ 343,189$ Restricted / Committed /Assigned - - - - Unassigned Balance -$ -$ -$ 108,786$ 225,818$ 343,189$ Foster Road (2616) Fund Summary Riverside Drive (2615) Fund Summary 414 SELF-SUPPORTING MUNICIPAL IMPROVEMENT DISTRICT (SSMID) – DOWNTOWN In fiscal year 2013, the City in conjunction with Iowa City downtown businesses created a Self-Supporting Municipal Improvement District (SSMID) in downtown Iowa City as allowed under Iowa property tax code. The City collects a special property tax levy on property that is within the boundaries of the downtown district which is then remitted to the Iowa City Downtown District (ICDD). The ICDD uses the funds to promote and enhance the downtown district. The SSMID was renewed for a ten-year period starting on July 1, 2016 and ending on June 30, 2026. The levy rate was approved to increase from $2.00 to $2.50 per $1,000 of taxable value on July 1, 2021 along with a boundary expansion of the district. The SSMID levy rate remains at $2.00 in fiscal year 2023. Below is a map of the improvement district: 415 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. Revenues include the SSMID levy collections and the State backfill for commercial property taxes. SSMID payments to ICDD in fiscal year 2021 totaled $507,191 , and estimated payments in fiscal year 2022 total $470,394. In fiscal year 2023, estimated SSMID distributions total $450,995, a decrease of 5.30%. This decrease is primarily related to a decrease in the Commercial & Industrial Property Tax Backfill and a decrease in property values. 416 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ 4,100$ -$ -$ -$ Revenues: Property Taxes 363,211$ 337,288$ 466,559$ 430,096$ 421,770$ 421,770$ Intergovernmental Property Tax Credits 34,520 33,989 36,531 40,298 29,225 21,919 Total Revenues 397,730$ 371,277$ 503,091$ 470,394$ 450,995$ 443,689$ Expenditures: Services 397,730$ 367,177$ 507,191$ 470,394$ 450,995$ 443,689$ Total Expenditures 397,730$ 367,177$ 507,191$ 470,394$ 450,995$ 443,689$ Fund Balance, June 30 -$ 4,100$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ 4,100$ -$ -$ -$ -$ % of Revenues 0%1%0%0%0%0% SSMID - Downtown (2820) Fund Summary 417 418 DEBT SERVICE FUND Fund Summary Debt Schedules F Y 2 0 2 3 419 DEBT SERVICE FUND This fund accounts for annual principal and interest payments due on the City’s general obligation and tax increment revenue bonded debt. Funding is provided by the debt service property tax levy, tax increment financing, 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 rate for fiscal year 2023 is $2.478 per $1,000 in valuation. There is no change from the fiscal year 2022 levy rate. The schedule of annual principal and interest payments as of June 30, 2021 is as follows: Future general obligation bond issues, including 2% for bond issuance costs, are estimated at $10,300,000 in fiscal year 2022, $10,300,000 in fiscal year 2023, and $12,450,000 in fiscal year 2024. Proceeds from bond issues are recorded in the Capital Projects Fund, net of the bond issuance costs. Fiscal Year Principal Interest Total 2022 11,220,000 1,956,263 13,176,263 66,740,000 2023 9,770,000 1,622,813 11,392,813 55,520,000 2024 8,640,000 1,324,363 9,964,363 45,750,000 2025 7,580,000 1,069,713 8,649,713 37,110,000 2026 6,810,000 839,150 7,649,150 29,530,000 2027 5,735,000 621,025 6,356,025 22,720,000 2028 4,590,000 449,000 5,039,000 16,985,000 2029 3,625,000 326,400 3,951,400 12,395,000 2030 2,680,000 232,750 2,912,750 8,770,000 2031 1,885,000 171,600 2,056,600 6,090,000 2032 795,000 126,150 921,150 4,205,000 2033 815,000 102,300 917,300 3,410,000 2034 840,000 77,850 917,850 2,595,000 2035 865,000 52,650 917,650 1,755,000 2036 890,000 26,700 916,700 890,000 Totals at June 30, 2021 66,740,000 8,998,725 75,738,725 Annual Payments Principal Outstanding Beginning of Fiscal Year 420 City’s Debt Policies There are currently three benchmarks used by the City of Iowa City to evaluate its financial position concerning its debt: 1) the 5% statutory debt limit, 2) the internal restriction on the debt service levy of 30% of the City’s total levy, and 3) the level of outstanding general obligation and tax increment revenue bonded debt against the City’s total assessed valuation. These three benchmarks are included in the Debt Management policy as adopted by the City Council. Statutory limitations which govern the issuance of debt in Iowa include Article XI Section 3 of the state constitution, entitled “Indebtedness of Political or Municipal Corporations.” Language in this section restricts the level of indebtedness for Iowa municipalities to five percent (5%) of “the value of …taxable property within such county or corporation.” This is commonly referred to as the “debt ceiling or debt limit.” The graph below compares Iowa City’s outstanding general obligation (G.O.) and tax increment financing revenue (TIF) debt with the statutory debt limit. Total valuations for Iowa City for fiscal year 2023 are approximately $7.258 billion. The debt limit, or five percent (5%) of this amount, is about $362.9 million. Outstanding G.O. and TIF debt at June 30, 2023, is estimated to be $65.32 million, which is 18% of the debt limit. The ratio of outstanding G.O. and TIF bonded debt versus the State imposed legal debt limit has been on a declining trend since fiscal year 2014. * FY22, FY23, and FY24 figures are estimates 421 This City’s Debt Management policy, which limits its ability to levy taxes for repayment of debt, states that the debt service levy shall not exceed 30% of the city levy. The following chart shows the debt service levy as a percentage of the city levy rate for fiscal year 2015 through fiscal year 2024. Fiscal years 2022 through 2024 are based on estimated financing requirements for the City’s five-year capital improvement program. The City’s debt service levy rate for fiscal year 2023 is $2.478 per $1,000 of value while the City’s total property tax levy rate is $15.633 per $1,000 of value. Also, as part of the Debt Management policy, the City Council set a goal to reduce its outstanding general obligation and tax increment revenue bonded debt as a percentage of its total assessed property valuations to .75%. The following chart is trend of that comparison for fiscal years 2015 through 2024. 422 Bond Rating 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 priority for the City. Fund Balance: The estimated ending fund balance for fiscal year 2022 is projected to be $7,100,334 which is a decrease of $145,022 or 2.0%. The projected fund balance decrease is primarily due the intentional use of Debt Service Fund cash balance to make debt service payments in order to begin a strategy to reduce fund balance in this fund. Ending fund balance for fiscal year 2023 is estimated to be $7,088,081 which is a decrease of $12,253 or .17% from fiscal year 2022. This de crease is primarily from principal and interest payments that are being repaid from fund balance. Long-term Projections : The debt service levy rate is projected to stay flat over the next five years, while property valuations are projected to increase approximately 3% each year except fiscal years 2023 and 2024 which are estimated to have no change. Future debt service expenditures are expected to start to increase in fiscal year 2025 due to the switch to a flat principal repayment schedule from a flat debt payment schedule. This will cause the debt service expenditures to rise before eventually flattening out at a level parallel with the projected revenues. No growth in the property tax revenues in fiscal years 2023 and 2024 have started to create a slight imbalance in projected revenues and expenditures which may have to be corrected if property tax revenue growth does not change. In fiscal year 2027, a large capital program and debt issuance is projected which is planned to do a one -time draw on the Debt Service Fund cash balance in order to intentionally reduce it from its current level. 423 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 8,135,314$ 9,227,708$ 9,354,036$ 7,245,356$ 7,100,334$ 7,088,081$ Revenues: Property Taxes 11,940,433$ 11,368,205$ 11,025,098$ 10,786,090$ 10,754,809$ 10,754,809$ Other City Taxes Gas/Electric Excise Tax 133,206 127,372 105,270 100,614 109,097 109,097 Mobile Home Tax 11,641 9,619 10,299 9,620 10,299 10,299 Use Of Money And Property Interest Revenues 242,006 248,717 65,341 27,771 25,292 22,815 Intergovernmental Property Tax Credits 302,669 280,452 250,284 236,947 189,557 142,168 Charges For Fees And Services Building & Development 129,103 - - - - - Other Financial Sources Loan Repayments 52,777 50,609 61,655 59,178 61,656 64,133 Sub-Total Revenues 12,811,836 12,084,974 11,517,947 11,220,220 11,150,710 11,103,321 Transfers In Transfers-In 1,958,773 1,079,685 1,025,691 1,826,022 1,789,850 1,708,064 Sub-Total Transfers In 1,958,773 1,079,685 1,025,691 1,826,022 1,789,850 1,708,064 Total Revenues & Transfers In 14,770,609$ 13,164,659$ 12,543,638$ 13,046,242$ 12,940,560$ 12,811,385$ Expenditures: Financial Services & Charges 9,033$ 5,000$ 2,250$ 15,000$ 15,000$ 15,000$ GO Bonds Principal 11,945,000 11,245,000 10,760,000 10,255,000 9,840,000 9,745,000 GO Bonds Interest 1,134,847 1,196,696 1,456,373 1,572,114 1,782,613 1,976,463 Revenue Bonds Principal 135,000 140,000 1,985,000 965,000 960,000 955,000 Revenue Bonds Interest 454,335 451,635 448,695 384,150 355,200 326,400 Total Expenditures 13,678,214$ 13,038,331$ 14,652,318$ 13,191,264$ 12,952,813$ 13,017,863$ Fund Balance, June 30 9,227,708$ 9,354,036$ 7,245,356$ 7,100,334$ 7,088,081$ 6,881,603$ Restricted / Committed /Assigned 2,230,153 2,025,364 - - - - Unassigned Balance 6,997,555$ 7,328,672$ 7,245,356$ 7,100,334$ 7,088,081$ 6,881,603$ Debt Service Fund (5000 - 5999) Fund Summary 424 FY2022 FY2023 FY2024 2012A G.O. Multi-purpose 9,070,000 2022 1,005,000 1,027,613 - - 2013A G.O. Multi-purpose 7,230,000 2023 1,725,000 887,363 887,400 - 2014 G.O. Multi-purpose/ Refunding 11,980,000 2024 3,000,000 1,042,575 1,050,750 1,055,750 2015 G.O. Multi-Purpose 7,785,000 2025 3,365,000 872,300 881,200 884,600 2016A G.O. Multi-purpose 8,795,000 2026 4,945,000 1,058,550 1,054,550 1,045,600 2016E TIF Revenue Bonds 12,805,000 2036 12,805,000 1,349,150 1,315,200 1,281,400 2017 G.O. Multi-Purpose 9,765,000 2027 6,100,000 1,090,263 1,096,163 1,096,563 2018A G.O. Multi-Purpose 8,895,000 2028 6,420,000 1,047,600 1,041,950 1,035,700 2019 G.O. Multi-purpose 12,535,000 2029 7,505,000 1,079,900 1,091,400 1,102,300 2020 G.O. Multi-purpose 12,145,000 2030 8,545,000 2,132,450 1,442,450 987,450 2021 G.O. Multi-purpose 11,325,000 2031 11,325,000 1,588,500 1,531,750 1,475,000 2022 G.O. Proposed 10,300,000 2032 - - 1,545,000 1,493,500 2023 G.O. Proposed 10,300,000 2033 - - - 1,545,000 Total - General Obligation Debt Service: 66,740,000$ 13,176,263$ 12,937,813$ 13,002,863$ Principal Outstanding June 30, 2021 General Obligation Bonds/TIF Revenue Bonds Outstanding Debt Obligation Summary by Individual Issue Debt Service Payments Issue / Use of Funds Fiscal Year Debt Paid in Full Amount of Issue 425 Fiscal Year Principal Interest Total 2022 1,005,000 22,613 1,027,613 966,432 61,181 1,005,000 2.225% Totals 1,005,000 22,613 1,027,613 966,432 61,181 Principal payable June 1. Interest payable June 1 and December 1. Amount Runway 7-25 Taxiway 232,000$ First Ave Storm Sewer 710,000 Lower Muscatine - Kirkwood to First Avenue 540,000 Traffic Signals Project 120,000 Sidewalk Infill 100,000 Brick Street Construction 290,000 First Ave/IAIS Railroad Overpass 2,190,000 Dubuque St. Pedestrian Bridge 380,000 West Side Levee 400,000 East Side Levee 100,000 Normandy Dr. & Manor Intersect 80,000 Parks Annual Improvements 200,000 Cemetery Road Resurfacing 50,000 Terry Trueblood Recreation Area 500,000 Intra-city Bike Trails 50,000 Highway 1 Sidewalk/Trail 1,000,000 Fire Apparatus 634,000 New Animal Shelter 700,000 Fire Station #1 Kitchen Remodel 129,905 Police Crime Lab 82,600 Police Station Remodel 198,450 Police Breakroom/Restroom Remodel 59,250 City Hall Improvements 141,300 City Hall Security Camera Upgrade 75,000 Issuance Costs 107,495 Amount of Issue 9,070,000$ 2012A General Obligation Bond Issue Principal: $9,070,000 Dated: June 20, 2012 Callable: June 1, 2018 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue Tax Increment Financing 426 Fiscal Year Principal Interest Total 2022 855,000 32,363 887,363 732,105 155,258 1,725,000 1.75% 2023 870,000 17,400 887,400 732,136 155,264 870,000 2.00% Totals 1,725,000 49,763 1,774,763 1,464,240 310,522 Principal payable June 1. Interest payable June 1 and December 1. Amount Moss Ridge Road 1,610,000$ Lower Muscatine-Kirkwood to First Ave 375,000 Traffic Signals Project 250,000 Sidewalk Infill Program 100,000 Taft Speedway Levee Project 100,000 Warm Storage Building, Napolean Park 300,000 CBD Streetscape Project 350,000 William Street Reconstruction 540,000 Parks Annual Improvements 200,000 Hickory Hills Restroom/Saferoom 34,000 Terry Trueblood Recreation Area 2,000,000 Normandy Drive Restoration Project 409,050 Fairmeadows Restroom & Splash Pad 95,000 Intra-city Bike Trails 50,000 Scott Park Development & Trail 140,000 City Hall Projects 116,400 Projectdox Quickstart 306,000 Library Public Space Remodeling 100,000 Fire Station #3 Kitchen Remodel 35,000 Issuance Costs 119,550 Amount of Issue 7,230,000$ Property Tax Revenue Tax Increment Financing 2013A General Obligation Bond Issue Principal: $7,230,000 Dated: July 16, 2013 Callable: June 1, 2019 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate 427 Fiscal Year Principal Interest Total 2022 970,000 72,575 1,042,575 736,471 306,104 3,000,000 2.25% 2023 1,000,000 50,750 1,050,750 742,246 308,504 2,030,000 2.50% 2024 1,030,000 25,750 1,055,750 745,778 309,972 1,030,000 2.50% Totals 3,000,000 149,075 3,149,075 2,224,495 924,580 Principal payable June 1. Interest payable June 1 and December 1. Amount Moss Ridge Road 1,890,000$ First Ave/IAIS Railroad Crossing Improvements 1,000,000 Sycamore Street - City Limits to South Gilbert Street 2,500,000 CBD Streetscape Project 1,000,000 Normandy Drive Restoration Project 409,050 City Park Master Plan & Pool Upgrade 650,000 Willow Creek/Kiwanis Park Master Plan 50,000 Library Public Space Remodeling 100,000 Fire SCBA/Air System Replacement 500,000 UniverCity Neighborhood Partners 500,000 Public Works Facilities Master Plan 310,000 2016 & 2017 Maturities - 2006C & 2007A GO Bonds 2,660,000 City Hall-Other Projects 244,165 Issuance Costs 166,785 Amount of Issue 11,980,000$ Property Tax Revenue Tax Increment Financing 2014 General Obligation/Refunding Bond Issue Principal: $11,980,000 Dated: June 3, 2014 Callable: June 1, 2020 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate 428 Fiscal Year Principal Interest Total 2022 805,000 67,300 872,300 799,468 72,832 3,365,000 2.00% 2023 830,000 51,200 881,200 807,625 73,575 2,560,000 2.00% 2024 850,000 34,600 884,600 810,741 73,859 1,730,000 2.00% 2025 880,000 17,600 897,600 822,656 74,944 880,000 2.00% Totals 3,365,000 170,700 3,535,700 3,240,491 295,209 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 200,000$ City Hall-Other Projects 100,000 City Hall Remodel-NDS 2nd Floor 466,299 Fiber Optic Infill Program 100,000 CBD Streetscape Project 350,000 Riverside Drive Pedestrian Tunnel 100,000 Lower City Park Emergency Access Road 220,000 Mercer Park Playground 150,000 Intra-City Bike Trails 50,000 Willow Creek/Kiwanis Park Master Plan & Splash Pad 350,000 Elementary School Recreation Facility Partnership 700,000 Tennis Court/Pickle Ball Court Resurfacing 70,000 Youth Sports Complex Feasibility Study 50,000 Harrison Street Reconstruction 500,000 Sidewalk Infill Program 100,000 Burlington & Clinton Street Intersection Improvements 840,000 First Ave/IAIS Railroad Crossing Improvements 3,050,000 Dubuque Street/I-80 Pedestrian Bridge 276,158 Issuance Costs 112,543 7,785,000$ 2015 General Obligation Bond Issue Principal: $7,785,000 Dated: June 2, 2015 Callable: June 1, 2023 Project Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue Tax Increment Financing 429 Fiscal Year Principal Interest Total - 2022 950,000 108,550 1,058,550 1,058,550 4,945,000 2.00% 2023 965,000 89,550 1,054,550 1,054,550 3,995,000 3.00% 2024 985,000 60,600 1,045,600 1,045,600 3,030,000 2.00% 2025 1,010,000 40,900 1,050,900 1,050,900 2,045,000 2.00% 2026 1,035,000 20,700 1,055,700 1,055,700 1,035,000 2.00% Totals 4,945,000 320,300 5,265,300 5,265,300 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 150,000$ Riverfront Crossings Riverbank/Park Development 500,000 City Park Cabin Restoration 130,000 City Park Pool Cabana Shelters 65,000 Pheasant Hill Park Renovation 25,000 Happy Hollow Park Shelter & Bathroom Upgrades 150,000 Hickory Hill Park & Trail Development 200,000 Upgrade Building BAS Controls 118,000 Mercer Aquatic & Scanlon Gym Improvements 53,000 Mormon Trek Right Turn Lane & Three Lane Conversion 650,000 1st Ave/IAIS RR Crossing Grade Separation 1,546,222 First Ave Three Lane Conversion 275,000 Washington Street Reconstruction 4,133,666 Fire/Police Storage Facility Relocation 700,000 Issuance Costs 99,112 8,795,000$ Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 2016A General Obligation Bond Issue Principal: $8,795,000 Dated: June 16, 2016 Callable: June 1, 2024 Payments Property Tax Revenue 430 Fiscal Year Principal Interest Total 2022 965,000 384,150 1,349,150 1,349,150 12,805,000 3.00% 2023 960,000 355,200 1,315,200 1,315,200 11,840,000 3.00% 2024 955,000 326,400 1,281,400 1,281,400 10,880,000 3.00% 2025 950,000 297,750 1,247,750 1,247,750 9,925,000 3.00% 2026 950,000 269,250 1,219,250 1,219,250 8,975,000 3.00% 2027 *825,000 240,750 1,065,750 1,065,750 8,025,000 3.00% * 2028 *725,000 216,000 941,000 941,000 7,200,000 3.00% * 2029 *740,000 194,250 934,250 934,250 6,475,000 3.00% * 2030 *755,000 172,050 927,050 927,050 5,735,000 3.00% * 2031 *775,000 149,400 924,400 924,400 4,980,000 3.00% * 2032 *795,000 126,150 921,150 921,150 4,205,000 3.00% * 2033 *815,000 102,300 917,300 917,300 3,410,000 3.00% * 2034 *840,000 77,850 917,850 917,850 2,595,000 3.00% * 2035 *865,000 52,650 917,650 917,650 1,755,000 3.00% * 2036 *890,000 26,700 916,700 916,700 890,000 3.00% * Totals 12,805,000 2,990,850 15,795,850 15,795,850 Principal payable June 1. Interest payable June 1 and December 1. * Rate resets on June 1, 2026 at 10 year CMT plus 1.65% with a cap of 6% Amount Chauncey Building Project 12,097,250$ Capitalized Interest 657,323 Issuance Costs 50,427 Amount of Issue 12,805,000$ Principal Outstanding Beginning of Fiscal Year Coupon Rate * Project 2016E Taxable Urban Renewal Capital Loan Notes Principal: $12,805,000 Dated: September 15, 2016 Callable: June 1, 2026, 2029, 2032, 2035 Payments Tax Increment Financing 431 Fiscal Year Principal Interest Total 2022 955,000 135,263 1,090,263 930,156 160,106 6,100,000 2.00% 2023 980,000 116,163 1,096,163 935,190 160,973 5,145,000 2.00% 2024 1,000,000 96,563 1,096,563 935,531 161,031 4,165,000 2.00% 2025 1,025,000 76,563 1,101,563 939,797 161,766 3,165,000 2.25% 2026 1,055,000 53,500 1,108,500 945,716 162,784 2,140,000 2.50% 2027 1,085,000 27,125 1,112,125 945,358 166,767 1,085,000 2.50% Totals 6,100,000 505,175 6,605,175 5,631,748 973,427 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 150,000$ Climate Action Plan Project 150,000 Permitting Software Upgrade 500,000 Public Works Campus Design 700,000 Riverside Drive Pedestrian Tunnel 1,434,000 Riverside Drive Streetscape Improvements 616,000 West Riverbank Stabilization 400,000 Frauenholtz-Miller Park Development 130,480 Riverfront Crossings Park/Riverbank 500,000 Hickory Hill Park & Trail Redevelopment 400,000 Upgrade Building BAS Controls 240,000 Recreation Center Lobby Remodel 160,000 Pedestrian Mall Reconstruction 750,000 Dubuque Street Reconstruction 2,500,000 Sidewalk Infill Program 100,000 Myrtle/Riverside Intersection Signalization 900,000 Issuance Costs 134,520 Amount of Issue 9,765,000$ Project 2017A General Obligation Bonds Principal: $9,765,000 Dated: June 15, 2017 Callable: June 1, 2023 Payments Property Tax Revenue Tax Increment Financing Principal Outstanding Beginning of Fiscal Year Coupon Rate 432 Fiscal Year Principal Interest Total 2022 855,000 192,600 1,047,600 1,047,600 6,420,000 2.15% 2023 875,000 166,950 1,041,950 1,041,950 5,565,000 2.25% 2024 895,000 140,700 1,035,700 1,035,700 4,690,000 2.35% 2025 915,000 113,850 1,028,850 1,028,850 3,795,000 2.40% 2026 940,000 86,400 1,026,400 1,026,400 2,880,000 2.50% 2027 960,000 58,200 1,018,200 1,018,200 1,940,000 2.60% 2028 980,000 29,400 1,009,400 1,009,400 980,000 2.65% Totals 6,420,000 788,100 7,208,100 7,208,100 Principal payable June 1. Interest payable June 1 and December 1. Amount City Hall Remodel for MPOJC 150,000$ Public Works Maintenance Facility 700,000 West Riverbank Stabilization 680,000 Riverfront Crossings Park Development 200,000 Creekside Park Redevelopment 650,000 Cardigan Park Development 168,500 Dubuque Street Reconstruction 5,000,000 Riverside Drive Streetscape Improvements 205,000 Gilbert Street Intersection Improvements 750,000 Rochester Ave Sidewalk Infill Project 150,000 Issuance Costs 241,500 Amount of Issue 8,895,000$ Project 2018A General Obligation Bonds Principal: $8,895,000 Dated: June 1, 2018 Callable: June 1, 2024 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 433 Fiscal Year Principal Interest Total 2022 925,000 154,900 1,079,900 1,079,900 7,505,000 2.00% 2023 955,000 136,400 1,091,400 1,091,400 6,580,000 2.00% 2024 985,000 117,300 1,102,300 1,102,300 5,625,000 2.00% 2025 875,000 97,600 972,600 972,600 4,640,000 2.00% 2026 905,000 80,100 985,100 985,100 3,765,000 2.00% 2027 940,000 62,000 1,002,000 1,002,000 2,860,000 2.00% 2028 960,000 43,200 1,003,200 1,003,200 1,920,000 2.25% 2029 960,000 21,600 981,600 981,600 960,000 2.25% Totals 7,505,000 713,100 8,218,100 8,218,100 Principal payable June 1. Interest payable June 1 and December 1. Amount City Hall boiler and controls replacement 400,000$ West Riverbank Stabilization 270,000 Riverfront Crossings Park Development 950,000 Highway 1 Sidewalk/Trail 477,000 Willow Creek/Kiwanis Park Improvements 800,000 Pedestrian Mall Reconstruction 3,650,000 Lower City Park Adventure Playground 850,000 McCollister Blvd - Gilbert to Sycamore 4,410,000 Prentiss Street Bridge Replacement 555,000 Issuance Costs 173,000 Amount of Issue 12,535,000$ Project 2019A General Obligation Bonds Principal: $12,535,000 Dated: June 4, 2019 Callable: June 1, 2025 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 434 Fiscal Year Principal Interest Total 2022 1,800,000 332,450 2,132,450 2,132,450 8,545,000 5.00% 2023 1,200,000 242,450 1,442,450 1,442,450 6,745,000 5.00% 2024 805,000 182,450 987,450 987,450 5,545,000 5.00% 2025 790,000 142,200 932,200 932,200 4,740,000 5.00% 2026 790,000 102,700 892,700 892,700 3,950,000 5.00% 2027 790,000 63,200 853,200 853,200 3,160,000 2.00% 2028 790,000 47,400 837,400 837,400 2,370,000 2.00% 2029 790,000 31,600 821,600 821,600 1,580,000 2.00% 2030 790,000 15,800 805,800 805,800 790,000 2.00% Totals 8,545,000 1,160,250 9,705,250 9,705,250 Principal payable June 1. Interest payable June 1 and December 1. Amount Infrastructure Asset Management software 660,000$ Wetherby Restroom, Shelter & Playground Replacement 800,000 Napolean, Scott, Fairmeadows Parks Rehabilitation 520,000 Mercer Park Pool Dehumidifcation & Tuckpointing 700,000 Pavement Rehabilitation - citywide 800,000 American Legion Road - Scott to Taft 4,851,340 First Ave/Scott Blvd Intersection Improvements 1,400,000 Court Street Reconstruction 775,000 Rochester Ave Reconstruction - First to Ralston Creek 650,000 Gilbert Court Sidewalk Infill 100,000 Fire Apparatus Replacement 716,000 Issuance Costs 172,660 Amount of Issue 12,145,000$ Project 2020A General Obligation Bonds Principal: $12,145,000 Dated: June 1, 2020 Callable: June 1, 2026 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 435 Fiscal Year Principal Interest Total 2022 1,135,000 453,500 1,588,500 1,588,500 11,325,000 5.00% 2023 1,135,000 396,750 1,531,750 1,531,750 10,190,000 5.00% 2024 1,135,000 340,000 1,475,000 1,475,000 9,055,000 5.00% 2025 1,135,000 283,250 1,418,250 1,418,250 7,920,000 5.00% 2026 1,135,000 226,500 1,361,500 1,361,500 6,785,000 5.00% 2027 1,135,000 169,750 1,304,750 1,304,750 5,650,000 5.00% 2028 1,135,000 113,000 1,248,000 1,248,000 4,515,000 3.00% 2029 1,135,000 78,950 1,213,950 1,213,950 3,380,000 3.00% 2030 1,135,000 44,900 1,179,900 1,179,900 2,245,000 2.00% 2031 1,110,000 22,200 1,132,200 1,132,200 1,110,000 2.00% Totals 11,325,000 2,128,800 13,453,800 13,453,800 Principal payable June 1. Interest payable June 1 and December 1. Amount Glendale Park Shelter & Playground Replacement 275,000$ Pedestrian Mall Playground Replacement 400,000 Park Facilty Parking Lot/Drives Overlay 200,000 Street Pavement Rehabilitation 1,300,000 Melrose Avenue Improvements 1,780,000 Benton Street Rehabilitation 2,409,140 Orchard Street Reconstruction 1,210,000 Highland Court Sidewalk Infill 55,000 Scott Blvd. Sidewalk Infill 120,000 Fire Apparatus Replacement 1,520,000 Senior Center Facility Improvements 700,000 South Side Recycling Site 620,000 Sand/Salt Storage Bunkers 410,000 Hwy 6 Trail - Fairmeadows to Heinz 162,000 Issuance Costs 163,860 Amount of Issue 11,325,000$ Project 2021A General Obligation Bonds Principal: $11,325,000 Dated: June 1, 2021 Callable: June 1, 2027 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 436 ENTERPRISE FUNDS Parking Transit Wastewater Water Refuse Collection Landfill Airport Stormwater Housing Authority F Y 2 0 2 3 437 PARKING FUND The Parking Fund accounts for the activities of the City’s parking operations. The Parking Fund is an enterprise fund and is a fully self-sustaining business-like activity. Revenues are primarily derived from parking meter revenue, parking ramp revenue, and parking fines. Fund Balance: The Parking Fund’s unassigned fund balance on June 30, 2021 was $1,969,620, a $202,426 or 9.3% decrease from fiscal year 2020. The decrease was due to the COVID-19 pandemic. The Parking Fund experienced sudden and significant revenue loss starting in March 2020 when the pandemic hit. In fiscal year 2022, the unassigned fund balance is estimated to increase by $116,706 or 5.9%. This increase is due to the estimated restoration of parking revenues back to pre-COVID levels. (1) FY22 - FY24 figures are estimates The fiscal year 2023 unassigned fund balance is expected to increase to by $396,766 or 19%. This increase is projected with expectations that the Parking Fund will be returned to normal operations and be free of any bonded debt. This assigned fund balance in fiscal year 2023 represents $300,000 held in capital reserves and $303,702 in restricted parking impact fees. A parking 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 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 Neighborhood & Development Services department 438 collects the fee, which may be paid in three installments, with the first installment due before the certificate of occupancy is issued. During fiscal year 2015, the 2009 Parking Revenue bonds was defeased early which eliminated the parking revenue bond’s debt service payments. The Parking Fund borrowed just under $2.5 million from the Landfill Cell Replacement Reserve to assist in the early defeasance. In fiscal year 2022, the Parking Fund borrowed $1,000,000 from the Landfill Cell Replacement Reserve to replace the automatic gate equipment at the various parking facilities. The following is a summary of those loans: Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/22 Total Payment FY23 FY23 Principal FY23 Interest 2009F Revenue Bond Defeasance 11/1/2014 $ 2,495,350 2025 $ 762,064 $ 289,143 $ 279,621 $ 9,522 Parking Gate Equipment 6/30/2022 $ 1,000,000 2032 $ 1,000,000 $ 107,750 $ 93,429 $ 14,321 Revenues: Rates for the Parking System are set by the City Council. Parking System rates are reviewed annually. The following tables list hourly and monthly Parking System rates and charges as approved by the City Council. These rates include hourly rate adjustments that became effective on July 1, 2013 and the monthly permit rate adjustments that became effective on July 1, 2017. No rate adjustments are included in the fiscal year 2023 budget. Hourly Rates and Charges Fiscal Year Capitol St. Garage Dubuque St. Garage Chauncey Swan Garage Tower Place Garage Harrison St. Garage 2018 $1.00 $1.00 $0.75 $1.00 $0.75 2014* 1.00 1.00 0.75 1.00 -- 2007 0.75 0.75 0.60 0.75 -- 2002 0.60 0.60 0.50 0.60 -- 2001 0.50 0.50 0.40 0.60 -- *Capitol Street, Dubuque Street and Tower Place facilities offer the first hour free. Monthly Rates and Charges Fiscal Year Capitol St. Garage Dubuque St. Garage Chauncey Swan Garage Tower Place Garage Harrison St. Garage 2018 $85.00 $85.00 $85.00 $85.00 $85.00 2011 80.00 80.00 80.00 80.00 -- 2010 80.00 80.00 70.00 80.00 -- 2007 75.00 65.00 60.00 75.00 -- 2004 70.00 60.00 55.00 70.00 -- 2002 60.00 50.00 45.00 60.00 -- 2001 55.00 45.00 40.00 60.00 -- Surface parking lots charge $65.00 per month for parking permits. 439 Revenues: Fiscal year 2023 revenue is estimated to decrease by $110,137 or 1.84% when compared to fiscal year 2022 estimated revenue. The decrease is due to a slight decrease in estimated on-street and parking permit revenues. Expenditures: Fiscal year 2023 budgeted expenditures represent a $395,712 or 8.81% decrease from fiscal year 2022 revised expenditures. The decrease is a result of the fiscal year 2022 revised expenditures including $610,000 for the purchase of the Augusta Place parking ramp. 440 Long-term Projections: Future revenues for the Parking Fund are projected to be relatively flat over the next five years, with no projected rate increases. This assumes that revenues will return to normal in fiscal year 2022 once the impact of the COVID-19 pandemic subsides. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. The Parking Fund has a structural surplus in its operations to allow for future potential growth in the system’s parking supply. 441 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 12,222,373$ 11,195,768$ 2,171,686$ 2,272,962$ 2,389,668$ 3,086,434$ Revenues: Use Of Money And Property Interest Revenues 177,037$ 138,303$ 10,034$ 25,000$ 10,030$ 10,030$ Intergovernmental Federal Intergovernmental Revenue - - 1,139 - - - Charges For Fees And Services Parking Charges 5,741,940 4,164,207 3,556,033 5,677,526 5,573,759 5,573,759 Miscellaneous Parking Fines 239,834 190,024 201,942 240,000 240,000 240,000 Other Miscellaneous Revenue 33,726 63,049 48,288 35,000 43,600 43,600 Sub-Total Revenues 6,192,536 4,555,583 3,817,435 5,977,526 5,867,389 5,867,389 Transfers In: Capital Reserves - 225,000 250,000 1,090,000 1,000,000 1,000,000 1) Debt Service Transfers 1,021,221 6,288,823 - - - - Sub-Total Transfers In 1,021,221 6,513,823 250,000 1,090,000 1,000,000 1,000,000 Total Revenues & Transfers In 7,213,757$ 11,069,406$ 4,067,435$ 7,067,526$ 6,867,389$ 6,867,389$ Expenditures: Parking Administration 1,448,416$ 1,429,747$ 1,469,395$ 1,595,816$ 1,773,373$ 1,814,219$ On Street Operations 781,704 656,739 742,908 916,366 971,893 995,311 Parking Ramp Operations 1,283,440 1,277,894 1,147,123 1,981,104 1,352,307 1,394,375 Parking Debt Service 3,021,221 9,788,823 - - - - Sub-Total Expenditures 6,534,781 13,153,203 3,359,425 4,493,285 4,097,573 4,203,905 Transfers Out: Capital Improvement Projects 441,893 176,727 250,000 1,090,000 700,000 632,000 Capital Reserves - 225,000 220,609 1,090,000 1,000,000 1,000,000 1) Debt Service Transfers 1,021,221 6,288,823 - - - - Interfund Loan Repayment to Landfill 242,467 249,736 136,124 277,535 373,050 378,594 Sub-Total Transfers Out 1,705,581 6,940,286 606,734 2,457,535 2,073,050 2,010,594 Total Expenditures & Transfers Out 8,240,362$ 20,093,489$ 3,966,159$ 6,950,820$ 6,170,623$ 6,214,499$ Fund Balance, June 30 11,195,768$ 2,171,686$ 2,272,962$ 2,389,668$ 3,086,434$ 3,739,325$ Restricted / Committed /Assigned 3,790,663 - 303,702 303,702 603,702 971,702 Unassigned Balance 7,405,105$ 2,171,686$ 1,969,260$ 2,085,966$ 2,482,732$ 2,767,623$ % of Revenues & Transfers In 103% 20% 48% 30%36%40% Parking (7100 - 7104) Fund Summary 442 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 177,037$ 138,303$ 10,034$ 25,000$ 10,030$ 10,030$ Miscellaneous Parking Fines 239,834 190,024 201,942 240,000 240,000 240,000 Other Miscellaneous Revenue 4,059 (1,778) 1,877 - - - Total Revenues 420,930$ 326,549$ 213,853$ 265,000$ 250,030$ 250,030$ Expenditures: Personnel 378,068$ 373,738$ 420,865$ 482,688$ 537,829$ 553,964$ Services 1,059,681 1,055,848 1,043,850 1,112,728 1,235,144 1,259,847 Supplies 13 161 4,680 400 400 408 Capital Outlay 10,654 - - - - - Total Expenditures 1,448,416$ 1,429,747$ 1,469,395$ 1,595,816$ 1,773,373$ 1,814,219$ Personnel Services - FTE 2019 2020 2021 2022 2023 Customer Service Rep - Trans Services 0.75 0.75 0.75 0.88 0.88 Data Analyst - - - 0.50 0.50 Operations Supv - Trans Services 2.50 2.50 2.50 3.00 3.00 Operations Specialist - Trans Services 0.38 0.38 0.38 - - Program Assistant - Trans Services - - - - 0.50 Total Personnel 3.63 3.63 3.63 4.38 4.88 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Parking Charges 1,584,317$ 1,152,653$ 795,329$ 1,599,130$ 1,532,010$ 1,532,010$ Miscellaneous Other Miscellaneous Revenue (1,978) (606) 9,082 - - - Total Revenues 1,582,339$ 1,152,047$ 804,411$ 1,599,130$ 1,532,010$ 1,532,010$ Expenditures: Personnel 419,368$ 373,661$ 430,239$ 630,399$ 642,026$ 661,287$ Services 271,095 271,371 285,501 277,675 301,668 307,701 Supplies 15,906 4,804 4,098 8,292 6,199 6,323 Capital Outlay 75,336 6,903 23,069 - 22,000 20,000 Total Expenditures 781,704$ 656,739$ 742,908$ 916,366$ 971,893$ 995,311$ Personnel Services - FTE 2019 2020 2021 2022 2023 Electronics Technician - Trans Services 1.00 1.00 1.00 1.00 1.00 MW II - Transportation Services 2.00 2.00 2.00 2.00 2.00 Parking Enforcement Attendant 5.00 5.00 5.00 5.00 5.00 Total Personnel 8.00 8.00 8.00 8.00 8.00 Capital Outlay 2022 2023 Parking Lot Sweeper -$ 22,000$ Total Capital Outlay -$ 22,000$ Transportation Services Department Division: Parking Operations Activity: Parking Administration (810110) Division: Parking Operations Activity: On Street Operations (810120) 443 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue -$ -$ 1,139$ -$ -$ -$ Charges For Fees And Services Parking Charges 3,866,959 2,866,222 2,457,002 4,078,396 4,041,749 4,041,749 Miscellaneous Other Miscellaneous Revenue 31,645 65,433 37,328 35,000 43,600 43,600 Total Revenues 3,898,604$ 2,931,655$ 2,495,470$ 4,113,396$ 4,085,349$ 4,085,349$ Expenditures: Personnel 537,694$ 547,098$ 545,616$ 702,641$ 702,156$ 723,221$ Services 713,425 628,106 580,451 644,313 641,203 654,027 Supplies 32,321 14,370 11,878 24,150 8,948 9,127 Capital Outlay - 88,320 9,177 610,000 - 8,000 Total Expenditures 1,283,440$ 1,277,894$ 1,147,123$ 1,981,104$ 1,352,307$ 1,394,375$ Personnel Services - FTE 2019 2020 2021 2022 2023 Cashier - Parking 6.75 5.00 5.00 5.00 5.00 M.W. I - Parking Systems 2.50 2.50 3.50 3.50 3.50 Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 9.75 8.00 9.00 9.00 9.00 Capital Outlay 2022 2023 Purchase of parking ramp improvements 610,000$ -$ Total Capital Outlay 610,000$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Debt Service Transfer (From Restricted Parking Impact Fees to Restricted for Debt Service)-$ 435,996$ -$ -$ -$ -$ Debt Service Transfer (From Parking Unrestricted to Restricted for Debt Service)1,021,221 5,852,827 - - - - Total Revenues & Transfers In 1,021,221$ 6,288,823$ -$ -$ -$ -$ Expenditures: Lease-purchase Payments 3,021,221$ 9,788,823$ -$ -$ -$ -$ Total Expenditures 3,021,221$ 9,788,823$ -$ -$ -$ -$ Division: Parking Operations Activity: Parking Ramp Operations (810140) Division: Parking Operations Activity: Parking Debt Service (810180) 444 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Parking Charges 290,664$ 145,332$ 303,702$ -$ -$ -$ Total Revenues 290,664$ 145,332$ 303,702$ -$ -$ -$ Transfers Out: Debt Service Transfer -$ 435,996$ -$ -$ -$ -$ Total Transfers Out -$ 435,996$ -$ -$ -$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Parking Operations -$ 225,000$ 250,000$ 1,090,000$ 1,000,000$ 1,000,000$ Total Transfers In -$ 225,000$ 250,000$ 1,090,000$ 1,000,000$ 1,000,000$ Transfers Out: Capital Project Fund -$ 225,000$ 250,000$ 1,090,000$ 700,000$ 632,000$ Total Transfers Out -$ 225,000$ 250,000$ 1,090,000$ 700,000$ 632,000$ Division: Parking Operations Activity: Parking Capital Reserves (810190) Division: Parking Operations Activity: Parking Impact Fee (810170) 445 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. In fiscal year 2021, the unassigned fund balance increased by $371,340 or 19.4% over fiscal year 2020 primarily due the receipt of Federal CARES Act funding. The fiscal year 2022 projected unassigned fund balance is estimated to increase by $3,206,652 or 140% from fiscal year 2021. This increase is also primarily due to the expected receipt of CARES Act grant funding. The CARES Act grant funds have not been appropriated yet; however, it is anticipated that these funds will be used to pay for the addition of Sunday bus service and other program enhancements. Unassigned fund balance is budgeted to grow by $311,899 or 5.68% in fiscal year 2023. This increase is primarily due to the budgeted surplus generated by the Court Street Transportation Center parking ramp operation. (1) FY22 - FY24 figures are estimates The Transit Fund has assigned fund balance for replacement reserves. For fiscal year 2023, the assigned fund balance is estimated at $6,408,312. Funds are transferred from the Transit operations to the replacement reserve to cover 20% of depreciation expense for buses and facilities. Grants typically cover about 80% of the cost of replacement, and the replacement reserves are expected to cover the remaining 20%. In fiscal year 2023, the replacement reserve is projected to have a balance of $1,408,312 for the replacement of buses. The reserve also an additional $5,000,000 that is being held for the replacement of the transit equipment facility. 446 Revenues: 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 28% of fiscal year 2023 budgeted revenue and transfers in.  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 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.  Bus Fares: Fares amount to 14.87% of the Transit fund revenue and transfers in. No fare increases are being proposed for fiscal year 2023. This share is lower than most years due to the CARES Act and electric bus grant funding.  Court Street Transportation Parking and Rent Revenues: These revenues include all hourly ($1.00 per hour after the first hour) and permit ($85 per month) parking as well as rent from the commercial properties.  Other Revenue: The Transit fund also receives revenue from advertising and other miscellaneous sources. Fiscal year 2023 revenue is projected to decrease from the fiscal year 2022 revised revenue estimates by $6,268,542 or 55%. The decrease is due to the CARES Act grant funding budgeted in fiscal year 2022. 447 The Transit Property Tax Levy (including State backfill funds), estimated at $4,110,999, will be transferred into the Transit fund from the General fund in fiscal year 2023. Combined with funding from other governments, $6,757,266 of the $9,482,856 in revenues and transfers in (not including reserve transfers) or 71.26% is from sources of revenue not generated by transit operations. This is a lower than fiscal year 2022 funding due to the CARES Act and electric bus grant revenue. Expenditures: Fiscal year 2023 budgeted expenditures represent a 30.85% decrease from the fiscal year 2022 revised expenditure budget. The decrease is due to the bus replacement expenditures budgeted in fiscal year 2022. Long-term Projections: 448 The Transit Fund revenues in fiscal year 2022 are high due to receipt of CARES Act grant funding. Transit Fund revenues are projected flat for future years with any increases coming from growth in the Transit Property Tax Levy transfer in. Transit Property Taxes are projected with no taxable valuation growth in fiscal year 2023 and in fiscal year 2024, and 3% in fiscal years 2025 through 2027. The final drop in the Multi-Residential rollback rates to match the Residential rollback rates occurs in fiscal year 2024. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Expenditures in fiscal year 2022 are higher due to purchases of new buses and higher in fiscal year 2024 due to Capital Projects Fund transfers out for a new Transit Facility. 449 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 6,159,100$ 6,576,920$ 6,914,357$ 8,519,509$ 11,623,123$ 12,215,022$ Revenues: Use Of Money And Property Interest Revenues 137,651$ 103,672$ 29,829$ 50,000$ 50,000$ 50,000$ Rents 137,562 152,123 89,102 130,050 165,000 165,000 Intergovernmental Federal Ingergovernmental Revenue 1,692,952 2,562,895 2,542,456 8,590,049 2,043,467 2,043,467 State 28E Agreements - 52,611 3,805 - - - Other State Grants 456,467 531,641 562,529 531,640 562,530 562,530 Local 28E Agreements 37,749 60,186 41,787 39,140 40,270 40,270 Charges For Fees And Services Transit Fees 1,220,379 968,974 668,695 1,220,390 1,409,590 1,409,590 Miscellaneous Charges For Services 910 - 700 - 700 700 Parking Charges 774,165 621,013 584,545 747,110 751,300 751,300 Miscellaneous Printed Materials - 15 - - - - Miscellaneous Merchandise 1,183 - - - - - Other Miscellaneous Revenue 76,738 61,468 74,903 52,020 69,000 69,000 Other Financial Sources Sale Of Assets 23 9 16,245 - - - Sub-Total Revenues 4,535,779 5,114,607 4,614,597 11,360,399 5,091,857 5,091,857 Transfers In: Transit Property Tax Levy 3,563,749 3,660,631 4,076,795 4,142,112 4,110,999 4,092,847 Capital Reserves 3,152,097 1,380,922 1,178,397 885,433 280,000 280,000 Sub-Total Transfers In 6,715,846 5,041,553 5,255,192 5,027,545 4,390,999 4,372,847 Total Revenues & Transfers In 11,251,625$ 10,156,160$ 9,869,789$ 16,387,944$ 9,482,856$ 9,464,704$ Expenditures: Transit Admin 444,131$ 501,285$ 559,645$ 588,589$ 684,875$ 700,863$ Transit Operations 5,336,491 5,881,294 4,751,461 5,905,746 6,008,810 6,166,886 Fleet Maintenance 1,453,355 1,372,252 1,286,622 1,553,878 1,572,463 1,610,624 Court St Transportation Center 212,632 218,120 216,728 224,934 224,809 229,666 Replacement Reserve - 312,957 21,785 4,005,750 - - Sub-Total Expenditures 7,446,609 8,285,908 6,836,241 12,278,896 8,490,957 8,708,039 Transfers Out: Capital Project Fund 235,099 151,894 250,000 120,000 120,000 5,120,000 Capital Reserves 3,152,097 1,380,922 1,178,397 885,433 280,000 280,000 Sub-Total Transfers Out 3,387,196 1,532,815 1,428,397 1,005,433 400,000 5,400,000 Total Expenditures & Transfers Out 10,833,805$ 9,818,723$ 8,264,638$ 13,284,329$ 8,890,957$ 14,108,039$ Fund Balance, June 30 6,576,920$ 6,914,357$ 8,519,509$ 11,623,123$ 12,215,022$ 7,571,688$ Restricted / Committed /Assigned 3,929,573 4,997,537 6,231,349 6,128,312 6,408,312 1,688,312 Unassigned Balance 2,647,348$ 1,916,820$ 2,288,160$ 5,494,811$ 5,806,710$ 5,883,376$ % of Revenues & Transfers In 24%19%23%34%61%62% Transit (7150 - 7151) Fund Summary 450 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 137,651$ 103,672$ 29,829$ 50,000$ 50,000$ 50,000$ Intergovernmental Federal Ingergovernmental Revenue - 700,000 - 3,709,870 - - Miscellaneous Printed Materials - 15 - - - - Other Miscellaneous Revenue - 2,547 - - - - Other Financial Sources Sale Of Assets 23 - - - - - Transfers In: Transfer In - Transit Property Tax Levy 3,563,749 3,660,631 4,076,795 4,142,112 4,110,999 4,092,847 Total Revenues & Transfers In 3,701,423$ 4,466,865$ 4,106,625$ 7,901,982$ 4,160,999$ 4,142,847$ Expenditures: Personnel 115,331$ 117,800$ 126,793$ 186,758$ 229,069$ 235,941$ Services 327,657 382,920 432,201 401,431 455,406 464,514 Supplies 1,143 564 651 400 400 408 Total Expenditures 444,131$ 501,285$ 559,645$ 588,589$ 684,875$ 700,863$ Personnel Services - FTE 2019 2020 2021 2022 2023 Customer Service Rep - Trans Services 0.75 0.75 0.88 0.88 0.88 Data Analyst - - 0.50 0.50 0.50 Operations Supv - Trans Services 0.50 0.50 0.50 0.50 0.50 Program Assistant - Trans Services - - - - 0.50 Total Personnel 1.25 1.25 1.88 1.88 2.38 Transportation Services Department Division: Public Transportation Activity: Transit Admin (810210) 451 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue 1,692,952$ 1,862,895$ 2,463,515$ 1,862,899$ 2,043,467$ 2,043,467$ State 28E Agreements - 52,611 3,805 - - - Other State Grants 456,467 531,641 562,529 531,640 562,530 562,530 Local 28E Agreements 37,749 60,186 41,787 39,140 40,270 40,270 Charges For Fees And Services Transit Fees 1,220,379 968,974 668,695 1,220,390 1,409,590 1,409,590 Miscellaneous Charges For Services 910 - 700 - 700 700 Miscellaneous Other Miscellaneous Revenue 10,851 - - - - - Sale Of Assets - 9 16,245 - - - Total Revenues 3,419,308$ 3,476,316$ 3,757,276$ 3,654,069$ 4,056,557$ 4,056,557$ Expenditures: Personnel 3,355,501$ 3,492,005$ 3,576,718$ 3,737,167$ 3,789,977$ 3,903,676$ Services 1,956,533 2,355,392 1,160,259 2,146,539 2,211,636 2,255,869 Supplies 24,457 33,897 14,484 22,040 7,197 7,341 Total Expenditures 5,336,491$ 5,881,294$ 4,751,461$ 5,905,746$ 6,008,810$ 6,166,886$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. I - Transit 2.00 2.00 2.00 2.00 2.00 Transit Operator 37.75 37.75 37.75 37.75 37.75 M.W. II - Transit 1.00 1.00 1.00 1.00 1.00 Operations Supervisor - Trans Services 1.00 1.00 1.50 1.50 1.50 Operations Specialist - Trans Services 0.38 0.38 - - - Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 42.63 42.63 42.75 42.75 42.75 Division: Public Transportation Activity: Transit Operations (810220) 452 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue -$ -$ 1,737$ -$ -$ -$ Miscellaneous Miscellaneous Merchandise 1,183 - - - - - Other Miscellaneous Revenue - 6,537 2,121 - - - Total Revenues 1,183$ 6,537$ 3,858$ -$ -$ -$ Expenditures: Personnel 511,567$ 561,310$ 540,556$ 660,544$ 671,147$ 691,281$ Services 149,659 44,830 57,002 101,939 46,034 46,955 Supplies 792,129 766,112 689,064 791,395 855,282 872,388 Total Expenditures 1,453,355$ 1,372,252$ 1,286,622$ 1,553,878$ 1,572,463$ 1,610,624$ Personnel Services - FTE 2019 2020 2021 2022 2023 Mechanic II - Transit 2.00 2.00 2.00 2.00 2.00 Mechanic III - Transit 2.00 2.00 2.00 2.00 2.00 Operations Supv - Trans Services 1.00 1.00 1.00 1.00 1.00 Parts/Data Entry Clk - Transit 1.00 1.00 1.00 1.00 1.00 Total Personnel 6.00 6.00 6.00 6.00 6.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue -$ -$ 4$ -$ -$ -$ Use Of Money And Property Rents 137,562 152,123 89,102 130,050 165,000 165,000 Charges For Fees And Services Parking Charges 774,165 621,013 584,545 747,110 751,300 751,300 Miscellaneous Other Miscellaneous Revenue 65,887 52,384 72,782 52,020 69,000 69,000 Total Revenues 977,614$ 825,520$ 746,433$ 929,180$ 985,300$ 985,300$ Expenditures: Personnel 32,316$ 36,904$ 37,372$ 35,381$ 36,054$ 37,136$ Services 172,801 179,912 174,967 180,804 186,805 190,541 Supplies 7,515 1,305 4,389 8,749 1,950 1,989 Total Expenditures 212,632$ 218,120$ 216,728$ 224,934$ 224,809$ 229,666$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. I - Parking Systems 0.50 0.50 0.50 0.50 0.50 Total Personnel 0.50 0.50 0.50 0.50 0.50 Division: Public Transportation Activity: Fleet Maintenance (810230) Division: Public Transportation Activity: Court St Transportation Center (810240) 453 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Federal Ingergovernmental Revenue -$ -$ 77,200$ 3,017,280$ -$ -$ Other Financial Sources Transfer In from Transit Operations 3,152,097 1,380,922 1,178,397 885,433 280,000 280,000 Total Revenues & Transfers In 3,152,097$ 1,380,922$ 1,255,597$ 3,902,713$ 280,000$ 280,000$ Expenditures: Services -$ -$ 21,785$ -$ -$ -$ Capital Outlay - 312,957 - 4,005,750 - - Total Expenditures -$ 312,957$ 21,785$ 4,005,750$ -$ -$ Capital Outlay 2022 2023 Four Electric Bus replacement upgrades 4,005,750$ -$ Total Capital Outlay 4,005,750$ -$ Division: PublicTransportation Activity: Replacement Reserve (810280/810290) 454 WASTEWATER FUND The Wastewater Fund accounts for the business-like operations of the City’s wastewater/sewer utility. The wastewater utility operates the City’s waste treatment plant, the sewage lift stations, the sanitary sewer collection system, and the wastewater monitoring operations. The Wastewater Fund is primarily supported through user fees. The wastewater operations have been undergoing a major transformation over the last few years. The City completed a major expansion of the South Wastewater Treatment Plant during fiscal year 2015, and all of the City’s sewage treatment operations were consolidated at the South Plant. The project cost was $55 million and was funded from $41.4 million from state and federal grants, $8.6 million from Local Option Sales Tax revenue, and $5 million from Wastewater user fees. A project to demolish and remove the North Treatment Plant and establish wetlands and a park was started in fiscal year 2015 at an estimated cost of $6 million with the assistance of a State sales tax flood mitigation grant. The Wastewater Fund provided a $6 million loan to the Capital Projects Fund for the demolition of the North Wastewater Treatment Plant in fiscal year 2015. The loan was repaid with the State sales tax flood mitigation grant, and the final loan payment was made in fiscal year 2022. Fund Balance: The Wastewater Fund’s unassigned fund balance at fiscal year 2021 year-end was higher than fiscal year 2020 by approximately $1,088,916 or 9.4% This increase was primarily due a $950,000 interfund loan payment from the sales tax flood hazard mitigation grant program. In fiscal years 2022, unassigned fund balance is expected to increase by $2,154,948 or 17%. This increase is stemming from the retirement of the 2016C Sewer Revenue Refunding Bonds which releases the bond issue’s debt reserve of $936,000 and also due to the final receipt of the sales tax flood mitigation grant loan payments of $425,000. In fiscal year 2023, the unassigned fund balance is budgeted to decrease by $211,729 or 1.43% primarily due a decrease in estimated Wastewater Charges. 455 (1) FY22 - FY24 figures are estimated The Wastewater Fund maintains two reserved funds: one restricted fund for debt service and one assigned one for capital reserves. The debt reserve funds are restricted in accordance with revenue bond covenants. The capital reserve is assigned to build reserves for future system and infrastructure improvements. Restricted fund balances in the debt reserve and assigned fund balances in the capital reserve are anticipated to be $3,800,000 and $6,312,236, respectively, in fiscal year 2023. Revenues: Approximately 98% 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 $0.284 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 $907.00 per year 456 Overall, the fiscal year 2023 budgeted revenue decreased from the 2022 revised budget by 1.7%. This is lower, because the fiscal year 2023 budget was prepared using the using the fiscal year 2021 revenue levels as a baseline which were lower due to COVID-19. No changes to the City’s sewer rate structure are proposed in the fiscal year 2023 budget. Use of Money & Property primarily consists of interest on investments. Other Financial Sources are proceeds from the sale of debt and from the sale of assets. Expenditures: The fiscal year 2023 budgeted expenditures, not including debt service, are estimated to be 8.5% higher than the fiscal year 2022 revised expenditures. This is due to an increase in expenditures across all types including Capital Outlay. 21% of the Wastewater Fund’s expenditures are for revenue bond principal and interest payments. All outstanding sewer revenue bonds will be repaid by the end of fiscal year 2023. 457 Long-term Projections: Future Charges for Services revenues for Wastewater are projected forward based on an account growth rate of 1%. Fiscal year 2027 revenues are projected to decrease as transfers for capital projects are expected to drop off. Future expenditures were projected with the assumptions that Personnel related expenditures would grow at a 3% rate annually and Services and Supplies would grow at a 2% rate annually. Expenditures are expected to increase in fiscal year 2023 as a result a substantial increase in transfers to the Capital Projects Fund. Changes in Capital Project transfers out are the primary reason for the volatility in the projected expenditures. 458 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 20,759,108$ 20,785,877$ 23,423,906$ 24,842,383$ 25,387,826$ 24,695,909$ Revenues: Licenses And Permits Miscellaneous Permits & Licenses 11,709$ 11,791$ 11,504$ 11,790$ 11,500$ 11,500$ Intergovernmental Disaster Assistance - - 1,157 - - - Use Of Money And Property Interest Revenues 400,987 351,503 95,088 175,000 175,000 175,000 Royalties & Commissions 169 254 204 250 200 200 Charges For Fees And Services Miscellaneous Charges For Services - 1,200 1,650 1,200 1,650 1,650 Wastewater Charges 12,830,133 12,353,935 12,152,455 12,353,930 12,152,450 12,273,975 Refuse Charges 738 1,509 1,097 1,510 1,100 1,100 Miscellaneous Other Miscellaneous Revenue 181,130 86,530 77,705 86,530 69,210 69,210 Other Financial Sources Sale Of Assets - 47,544 - - - - Sub-Total Revenues:13,424,866 12,854,265 12,340,860 12,630,210 12,411,110 12,532,635 Transfers In: Interfund Loans 1,275,000 1,750,000 950,000 425,000 - - Miscellaneous Transfers In 1,877 1,971 3,597 2,300 2,875 2,875 Capital Reserves - 8,600,000 2,500,000 2,500,000 3,500,000 3,500,000 1) Bond Ordinance Transfer 2,930,250 2,934,100 2,861,500 1,178,495 1,288,437 1,450,750 Sub-Total Transfers In 4,207,127 13,286,071 6,315,097 4,105,795 4,791,312 4,953,625 Total Revenues & Transfers In 17,631,993$ 26,140,336$ 18,655,958$ 16,736,005$ 17,202,422$ 17,486,260$ Expenditures: Wastewater Administration 1,879,511$ 1,927,439$ 2,040,291$ 2,741,514$ 2,861,157$ 2,922,288$ Wastewater Treatment Plant Ops 3,073,284 3,067,601 3,785,479 3,371,523 3,738,135 3,837,517 Lift Stations 235,473 248,790 214,831 274,818 324,085 243,367 Wastewater Collection Systems 749,385 808,365 803,440 836,212 913,900 938,044 Wastewater Debt Service 6,675,888 2,876,800 2,878,175 2,814,000 2,138,625 1,450,750 Sub-Total Expenditures 12,613,542 8,928,996 9,722,217 10,038,067 9,975,902 9,391,966 Transfers Out: Capital Project Fund 2,061,433 3,039,211 2,153,764 2,474,000 3,130,000 4,084,000 Capital Reserves - 8,600,000 2,500,000 2,500,000 3,500,000 3,500,000 1) Debt Service Funding 2,930,250 2,934,100 2,861,500 1,178,495 1,288,437 1,450,750 Sub-Total Transfers Out 4,991,683 14,573,311 7,515,264 6,152,495 7,918,437 9,034,750 Total Expenditures & Transfers Out 17,605,225$ 23,502,307$ 17,237,481$ 16,190,562$ 17,894,339$ 18,426,716$ Fund Balance, June 30 20,785,877$ 23,423,906$ 24,842,383$ 25,387,826$ 24,695,909$ 23,755,453$ Restricted / Committed /Assigned 6,245,068 11,872,368 12,201,929 10,592,424 10,112,236 9,528,236 Unassigned Balance 14,540,809$ 11,551,538$ 12,640,454$ 14,795,402$ 14,583,673$ 14,227,217$ % of Revenues & Transfers In 82%44%68%88%85%81% 1) Same Fund Transfers required by bond covenants Wastewater (7200 - 7204) Fund Summary 459   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 400,987$ 351,503$ 95,088$ 175,000$ 175,000$ 175,000$ Wastewater Charges 12,830,133 12,353,935 12,152,455 12,353,930 12,152,450 12,273,975 Total Revenues 13,231,121$ 12,705,438$ 12,247,543$ 12,528,930$ 12,327,450$ 12,448,975$ Expenditures: Personnel 328,529$ 347,938$ 363,670$ 369,205$ 390,800$ 402,524$ Services 1,512,462 1,538,328 1,631,042 2,294,594 2,414,953 2,463,252 Supplies 38,520 38,285 45,579 47,715 55,404 56,512 Capital Outlay - 2,888 - 30,000 - - Total Expenditures 1,879,511$ 1,927,439$ 2,040,291$ 2,741,514$ 2,861,157$ 2,922,288$ Personnel Services - FTE 2019 2020 2021 2022 2023 Asst Superintendent - Wastewater 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Wastewater 1.00 1.00 1.00 1.00 1.00 Wastewater Superintendent 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Capital Outlay 2022 2023 Admin Building Floor Tile 30,000$ -$ Total Capital Outlay 30,000$ -$ Public Works Department Division: Wastewater Operations Activity: Wastewater Administration (720110) 460 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Royalties & Commissions 169$ 254$ 204$ 250$ 200$ 200$ Intergovernmental Federal Ingergovernmental Revenue - - 1,157 - - Charges For Fees And Services Miscellaneous Charges For Services - 1,200 1,650 1,200 1,650 1,650 Refuse Charges 738 1,509 1,097 1,510 1,100 1,100 Miscellaneous Other Miscellaneous Revenue 181,010 86,530 77,411 86,530 69,210 69,210 Other Financial Sources Sale Of Assets - 47,544 - - - - Total Revenues 181,917$ 137,036$ 81,518$ 89,490$ 72,160$ 72,160$ Expenditures: Personnel 1,328,086$ 1,410,247$ 1,524,258$ 1,683,759$ 1,745,975$ 1,798,354$ Services 1,080,827 985,652 1,190,979 975,630 1,170,862 1,194,279 Supplies 625,280 666,703 926,792 690,134 779,298 794,884 Capital Outlay 39,090 5,000 143,450 22,000 42,000 50,000 Total Expenditures 3,073,284$ 3,067,601$ 3,785,479$ 3,371,523$ 3,738,135$ 3,837,517$ Personnel Services - FTE 2019 2020 2021 2022 2023 Chemist 1.00 1.00 1.00 1.00 1.00 Electrician - Wastewater 1.00 1.00 1.00 1.00 1.00 Electronics Tech - Wastewater 1.00 1.00 1.00 1.00 1.00 Laboratory Technician - WW 1.00 1.00 1.00 1.00 1.00 M. W. I - Wastewater Trtmt 1.00 1.00 1.00 1.00 1.00 Maint Operator - Wastewater 3.00 3.00 3.00 3.00 3.00 M.W. II - Wastewater Trtmnt Plnt 3.00 3.00 3.00 3.00 3.00 Sr M.W. - Wastewater Plant 1.00 1.00 1.00 1.00 1.00 Sr TPO - Wastewater 1.00 1.00 1.00 1.00 1.00 TPO - Wastewater Treatment 4.00 4.00 4.00 4.00 4.00 Total Personnel 17.00 17.00 17.00 17.00 17.00 Capital Outlay 2022 2023 Electric Forklift -$ 42,000$ Electric Cart Replacement 22,000 - Total Capital Outlay 22,000$ 42,000$ Division: Wastewater Operations Activity: Wastewater Treatment Plant Ops (720120) 461 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Miscellaneous Other Miscellaneous Revenue -$ -$ -$ -$ -$ -$ Total Revenues -$ -$ -$ -$ -$ -$ Expenditures: Services 165,884$ 214,630$ 163,074$ 219,787$ 170,264$ 173,669$ Supplies 69,590 31,491 47,822 33,031 43,821 44,697 Capital Outlay - 2,670 3,935 22,000 110,000 25,000 Total Expenditures 235,473$ 248,790$ 214,831$ 274,818$ 324,085$ 243,367$ Capital Outlay 2022 2023 Lift Station Control Panel Replacement 22,000$ -$ 27KW Portable Generator - 35,000 8" Portable Trash Pump - 75,000 Total Capital Outlay 22,000$ 110,000$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Miscellaneous Permits & Licenses 11,709$ 11,791$ 11,504$ 11,790$ 11,500$ 11,500$ Miscellaneous Other Miscellaneous Revenue 120 - 295 - - - Total Revenues 11,829$ 11,791$ 11,799$ 11,790$ 11,500$ 11,500$ Expenditures: Personnel 496,209$ 558,440$ 552,699$ 556,786$ 626,561$ 645,358$ Services 188,770 191,301 192,658 197,160 201,982 206,022 Supplies 40,172 42,797 45,465 49,266 65,357 66,664 Capital Outlay 24,234 15,827 12,618 33,000 20,000 20,000 Total Expenditures 749,385$ 808,365$ 803,440$ 836,212$ 913,900$ 938,044$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. III - Wastewater Collect. 2.00 2.00 2.00 2.00 2.00 M.W. II - Wastewater Trtmnt Plnt 3.00 3.00 3.00 3.00 3.00 Sr M.W. - Wastewater Collection 1.00 1.00 1.00 1.00 1.00 Total Personnel 6.00 6.00 6.00 6.00 6.00 Capital Outlay 2022 2023 Trimble GIS Unit -$ 20,000$ Sewer Line Rapid Assessment Tool 33,000 - Total Capital Outlay 33,000$ 20,000$ Division: Wastewater Operations Activity: Lift Stations (720130) Division: Wastewater Operations Activity: Wastewater Collection Systems (720140) 462 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Bond Ordinance Transfer 2,930,250$ 2,934,100$ 2,861,500$ 1,178,495$ 1,288,437$ 1,450,750$ Total Revenues & Transfers In 2,930,250$ 2,934,100$ 2,861,500$ 1,178,495$ 1,288,437$ 1,450,750$ Expenditures: Services 1,438$ -$ 750$ 1,500$ 1,500$ 750$ Other Financial Uses Revenue Bonds Principal & Interest Payments 6,674,450 2,876,800 2,877,425 2,812,500 2,137,125 1,450,000 Total Expenditures 6,675,888$ 2,876,800$ 2,878,175$ 2,814,000$ 2,138,625$ 1,450,750$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Wastewater Operations -$ 8,600,000$ 2,500,000$ 2,500,000$ 3,500,000$ 3,500,000$ Total Revenues & Transfers In -$ 8,600,000$ 2,500,000$ 2,500,000$ 3,500,000$ 3,500,000$ Transfers Out Capital Projects Fund -$ 3,030,000$ 2,153,764$ 2,474,000$ 3,130,000$ 4,084,000$ Total Transfers Out -$ 3,030,000$ 2,153,764$ 2,474,000$ 3,130,000$ 4,084,000$ Division: Wastewater Operations Activity: Wastewater Capital Reserves (720190) Division: Wastewater Operations Activity: Wastewater Debt Service (720800) 463 Issue / Use of Funds Amount of Issue FY2022 FY2023 FY2024 2016C Sewer Revenue Refunding of Series 2008 Revenue Bonds 9,360,000 2022 1,825,000 1,852,375 - - 2017B Sewer Revenue Refunding of Series 2009 Revenue Bonds 4,550,000 2023 2,920,000 960,125 2,137,125 - 2023A Sewer Revenue Bonds (projected)18,000,000 2043 - - - 1,450,000 Total Sewer Revenue Bonds:4,745,000 2,812,500 2,137,125 1,450,000 Principal Outstanding Fiscal Year Debt Paid in Full Debt Service Payments Sewer Revenue Bonds Outstanding Debt Obligation at June 30, 2021 Summary by Individual Issue 464 Fiscal Year Principal Interest Total 2022 2,660,000 152,500 2,812,500 2,812,500 4,745,000 2023 2,085,000 52,125 2,137,125 2,137,125 2,085,000 Totals 4,745,000 204,625 4,949,625 4,949,625 Payments Principal Outstanding Beginning of Fiscal Year Sewer Revenue Sewer Revenue Bonds -Summary Debt Repayment Schedule 465 Fiscal Year Principal Interest Total 2022 1,825,000 27,375 1,852,375 1,852,375 1,825,000 3.00% Totals 1,825,000 27,375 1,852,375 1,852,375 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2008 Sewer Revenue Bonds 10,022,780$ Issuance Costs 99,767 Bond Premium (762,547) Amount of Issue 9,360,000$ 2016C Sewer Revenue Refunding Capital Loan Notes Principal: $9,360,000 Dated: June 16, 2016 Callable: N/A Payments Sewer Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 466 Fiscal Year Principal Interest Total 2022 835,000 125,125 960,125 960,125 2,920,000 5.00% 2023 2,085,000 52,125 2,137,125 2,137,125 2,085,000 5.00% Totals 2,920,000 177,250 3,097,250 3,097,250 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2009A Sewer Revenue Bonds 5,083,955$ Issuance Costs 46,677 Bond Premium (580,632) Amount of Issue 4,550,000$ 2017B Sewer Revenue Refunding Capital Loan Notes Principal: $4,550,000 Dated: June 15, 2017 Callable: N/A Payments Sewer Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 467 WATER FUND The Water 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. Fund Balance: The Water Fund’s unassigned fund balance at the close of fiscal year 2021 was $6,444,750 or $366,708 lower than fiscal year 2020. The decrease in unassigned fund balance in fiscal year 2021 was primarily due an increase in lime removal and insurance expenditures and a decrease in late fee interest charges. (1) FY22 - FY24 figures are estimates The fiscal year 2022 unassigned fund balance is estimated to increase to $6,509,410 or $124,756. This is primarily due to a new 50% cost share of the Customer Service function with the Wastewater Fund totaling $638,690 that was added in fiscal year 2022. Fiscal year 2023 unassigned fund balance is anticipated to grow by $251,064 over fiscal year 2022. This is primarily due to a reduction in Debt Service Funding of $555,012 due to the retirement of the 2012C Water Refunding Bonds and the corresponding release of the bond reserves. The Water Fund maintains two reserved funds: one restricted fund for debt service and one assigned fund for capital reserves. The debt service reserve will have an estimated $3,225,224 in restricted fund balance, and the capital reserve is estimated to have $3,450,663 in assigned fund balance at the end of fiscal year 2023. Contributions into the Capital Reserve are projected to increase to $1,800,000 in fiscal year 2023. 468 Revenues: The Water Division is funded by water user fees, per the current schedule: Minimum Monthly Charge (MMC) Minimum Usage Rates Meter Size (inches) 5/8 (residential) $8.19 3/4 $8.95 1 $10.54 1½ $21.01 2 $28.26 3 $52.23 4 $91.09 6 $183.29 Cubic Feet First 100/mo. MMC (varies) 101-3,000/mo. $3.82/100 cu. ft. 3,001 and over $2.74/100 cu. ft. Single Purpose Meter Charges First 100/mo. MMC (varies) Over 101/mo. $3.82/100 cu. ft. A flat 5% rate increase was budgeted for fiscal year 2021 for all usage levels and meter sizes; however, this rate increase was delayed until fiscal year 2022 due to the COVID- 19 pandemic. An intra-city charge was also added in fiscal year 2022 to charge the Wastewater Fund for customer service costs. This added $673,357 in revenue to the Water Fund in fiscal year 2023. Approximately 91% of Water operations are funded through charges for services. No rate changes are proposed for fiscal year 2023. Use of Money & Property primarily consists of interest on investments and interest on past due utility bills. 469 Expenditures: The fiscal year 2023 expenditures are relatively flat from fiscal year 2022 revised expenditures. Revenue bond principal and interest payments are 19.7% of the Water fund’s expenditure budget for fiscal year 2023. No new revenue debt is planned in fiscal year 2023. Other financing uses include transfers out of $1,042,500 to the Capital Projects Fund in fiscal year 2023. Long-term Projections: 470 Future revenues are projected to gradually increase as the number of accounts is projected to grow by 1% annually. Fiscal years 2025 through 2026 revenues are projected to decrease as transfers for debt service payments drop off. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Expenditures increase in fiscal year 2024 due to a one-time increase in Capital Project Fund transfers out. Expenditures after fiscal year 2024 start to decrease dramatically as the remaining outstanding water revenues bonds are paid off. 471 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 11,938,239$ 12,578,952$ 13,016,183$ 12,833,162$ 12,957,969$ 13,436,362$ Revenues: Use Of Money And Property Interest Revenues 405,135$ 292,501$ 48,592$ 325,000$ 250,000$ 250,000$ Rents - 1,200 600 1,200 600 600 Royalties & Commissions 361 330 251 330 250 250 Intergovernmental Federal Ingergovernmental Revenue - - 41,228 13,274 - - Charges For Fees And Services Water Charges 9,639,983 10,046,328 9,933,378 9,846,320 9,987,370 10,087,244 Miscellaneous Printed Materials 20 11 80 - - - Miscellaneous Merchandise 15,761 2,143 10,759 2,140 10,760 11,360 Intra-City Charges 2,000 2,000 2,000 640,690 675,357 695,174 Other Miscellaneous Revenue 1,680 44,215 2,303 - 2,300 2,500 Other Financial Sources Sale Of Assets 912 10,148 6,119 - - - Sub-Total Revenues 10,065,852 10,398,875 10,045,311 10,828,954 10,926,637 11,047,128 Transfers In: 1) Bond Ordinance Transfers In 1,826,040 1,846,390 1,861,190 1,879,237 1,324,225 1,366,176 Capital Reserves - 4,000,000 1,300,000 1,300,000 1,800,000 1,800,000 Miscellaneous Transfers In 1,628 1,710 3,121 2,000 2,500 2,500 Sub-Total Transfers In 1,827,668 5,848,100 3,164,311 3,181,237 3,126,725 3,168,676 Total Revenues & Transfers In 11,893,520$ 16,246,975$ 13,209,622$ 14,010,191$ 14,053,362$ 14,215,804$ Expenditures: Water Administration 1,732,781$ 1,740,431$ 1,836,129$ 1,862,737$ 1,875,687$ 1,915,920$ Water Treatment Plant Ops 2,291,827 2,341,670 2,687,066 2,772,747 2,703,118 2,787,176 Water Distribution System 1,248,986 1,459,558 1,404,977 1,594,601 1,544,289 1,604,095 Water Customer Service 1,219,258 1,167,595 1,289,783 1,356,971 1,430,754 1,471,729 Water Public Relations 747 - - - - - Water Debt Service 1,791,666 1,803,340 1,824,165 1,838,091 1,854,396 1,802,326 Sub-Total Expenditures 8,285,265 8,512,594 9,042,120 9,425,148 9,408,244 9,581,246 Transfers Out: Capital Project Fund 1,141,502 1,450,761 1,189,332 1,281,000 1,042,500 1,644,000 1) Debt Service Funding 1,826,040 1,846,390 1,861,190 1,879,237 1,324,225 1,366,176 Capital Reserves - 4,000,000 1,300,000 1,300,000 1,800,000 1,800,000 Sub-Total Transfers Out 2,967,542 7,297,151 4,350,522 4,460,237 4,166,725 4,810,176 Total Expenditures & Transfers Out 11,252,807$ 15,809,744$ 13,392,642$ 13,885,385$ 13,574,969$ 14,391,422$ Fund Balance, June 30 12,578,952$ 13,016,183$ 12,833,162$ 12,957,969$ 13,436,362$ 13,260,743$ Restricted / Committed /Assigned 3,634,175 6,204,725 6,388,413 6,448,559 6,675,888 6,395,738 Unassigned Balance 8,944,777$ 6,811,458$ 6,444,750$ 6,509,410$ 6,760,474$ 6,865,006$ % of Revenues & Transfers In 75% 42% 49% 46%48%48% 1) Same Fund Transfers required by bond covenants Water (7300 - 7304) Fund Summary 472   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 405,135$ 292,501$ 48,592$ 325,000$ 250,000$ 250,000$ Royalties & Commissions 361 330 251 330 250 250 Charges For Fees And Services Water Charges 9,184,481 9,692,014 9,834,446 9,692,010 9,834,440 9,932,784 Miscellaneous Printed Materials 20 11 - - - - Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000 Other Miscellaneous Revenue 1,680 44,215 2,303 - 2,300 2,500 Transfers In: Miscellaneous Transfers In 1,628 1,710 3,121 2,000 2,500 2,500 Total Revenues & Transfers In 9,595,304$ 10,032,780$ 9,890,713$ 10,021,340$ 10,091,490$ 10,190,034$ Expenditures: Personnel 312,975$ 302,385$ 257,554$ 292,619$ 271,911$ 280,068$ Services 1,414,116 1,433,815 1,573,870 1,565,136 1,599,025 1,631,006 Supplies 5,691 4,230 4,705 4,982 4,751 4,846 Total Expenditures 1,732,781$ 1,740,431$ 1,836,129$ 1,862,737$ 1,875,687$ 1,915,920$ Personnel Services - FTE 2019 2020 2021 2022 2023 Asst Superintendent - Water 1.00 1.00 1.00 1.00 1.00 Water Superintendent 1.00 1.00 1.00 1.00 1.00 PubLicensesInfo/Ed Coord - Pub Wks 0.50 0.50 - - - Total Personnel 2.50 2.50 2.00 2.00 2.00 Public Works Department Division: Water Operations Activity: Water Administration (730110) 473 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Federal Intergovernmental Revenue -$ -$ 41,228$ 13,274$ -$ -$ Charges For Fees And Services Water Charges - 12 - - - - Other Financial Sources Sale of Assets 509 1,113 2,196 - - - Total Revenues 509$ 1,125$ 43,424$ 13,274$ -$ -$ Expenditures: Personnel 942,495$ 1,007,224$ 999,343$ 1,089,135$ 1,059,536$ 1,091,322$ Services 818,498 833,486 1,008,911 1,064,212 1,031,828 1,052,465 Supplies 499,726 463,080 553,762 571,799 581,754 593,389 Capital Outlay 31,109 37,880 125,050 47,601 30,000 50,000 Total Expenditures 2,291,827$ 2,341,670$ 2,687,066$ 2,772,747$ 2,703,118$ 2,787,176$ Personnel Services - FTE 2019 2020 2021 2022 2023 Laboratory Technician - Water 0.50 0.50 0.50 0.50 0.50 Maintenance Operator - Water 3.00 3.00 3.00 3.00 3.00 M.W. I - Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. M.W. Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. T.P.O. - Water 1.00 1.00 1.00 1.00 1.00 T.P.O. - Water 4.00 4.00 4.00 4.00 4.00 Total Personnel 10.50 10.50 10.50 10.50 10.50 Capital Outlay 2022 2023 Electric fork lift 32,000$ -$ Derecho Plant Roof 15,601 - Sample Station Replacements - 5,000 Process Analyzer Replacements - 25,000 Total Capital Outlay 47,601$ 30,000$ Division: Water Operations Activity: Water Treatment Plant Ops (730120) 474 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents -$ 1,200$ 600$ 1,200$ 600$ 600$ Charges For Fees And Services Water Charges 80,488 81,718 78,892 81,720 78,890 79,679 Miscellaneous Printed Materials - - 80 - - Miscellaneous Merchandise 2,268 141 759 140 760 760 Other Financial Sources Sale of Assets 403 9,035 3,523 - - - Total Revenues 83,159$ 92,094$ 83,854$ 83,060$ 80,250$ 81,039$ Expenditures: Personnel 716,334$ 760,720$ 814,266$ 859,504$ 892,068$ 918,830$ Services 278,809 296,605 305,179 288,093 318,583 324,955 Supplies 55,394 120,395 86,843 97,004 83,638 85,311 Capital Outlay 198,449 281,838 198,689 350,000 250,000 275,000 Total Expenditures 1,248,986$ 1,459,558$ 1,404,977$ 1,594,601$ 1,544,289$ 1,604,095$ Personnel Services - FTE 2019 2020 2021 2022 2023 M. W. II - Water Distribution 4.00 4.00 4.00 4.00 4.00 M. W. III - Water Distribution 2.00 2.00 2.00 2.00 2.00 Sr. M.W. - Water Distribution 1.00 1.00 1.00 1.00 1.00 Water GIS Technician - 1.00 1.00 1.00 1.00 Water Engineer 1.00 - - - - Total Personnel 8.00 8.00 8.00 8.00 8.00 Capital Outlay 2022 2023 Water Main Repairs-Contracted Improvement 290,000 225,000 Pipe Trailer 10,000 - Oversizing Water Main 50,000 25,000 Total Capital Outlay 350,000$ 250,000$ Division: Water Operations Activity: Water Distribution System (730130) 475 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Water Charges 375,014$ 272,584$ 20,040$ 72,590$ 74,040$ 74,780$ Miscellaneous Miscellaneous Merchandise 13,493 2,002 10,000 2,000 10,000 10,600 Intra-City Charges - - - 638,690 673,357 693,174 Other Financial Sources Sale Of Assets - - 400 - - - Total Revenues 388,508$ 274,586$ 30,441$ 713,280$ 757,397$ 778,555$ Expenditures: Personnel 814,718$ 809,934$ 842,886$ 902,873$ 948,013$ 976,453$ Services 119,731 122,434 145,516 129,557 153,223 156,287 Supplies 15,536 14,106 15,066 24,541 23,518 23,988 Capital Outlay 269,274 221,120 286,316 300,000 306,000 315,000 Total Expenditures 1,219,258$ 1,167,595$ 1,289,783$ 1,356,971$ 1,430,754$ 1,471,729$ Personnel Services - FTE 2019 2020 2021 2022 2023 Building Inspector 1.00 1.00 1.00 1.00 1.00 Customer Service Coord 1.00 1.00 1.00 1.00 1.00 M. W. II - Water Service 2.00 2.00 2.00 2.00 3.00 M. W. III - Water Service 1.00 1.00 1.00 1.00 1.00 M.W. I - Meter Reader 1.00 1.00 - - - M.W. I-Water Customer Service 3.00 3.00 4.00 4.00 3.00 Water Services Clerk 1.75 1.75 1.75 1.75 1.75 Total Personnel 10.75 10.75 10.75 10.75 10.75 Capital Outlay 2022 2023 Radio Locator -$ 6,000$ Water Meters 300,000 300,000 Total Capital Outlay 300,000$ 306,000$ Division: Water Operations Activity: Water Customer Service (730140) 476 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Expenditures: Personnel 455$ -$ -$ -$ -$ -$ Services 291 - - - - - Total Expenditures 747$ -$ -$ -$ -$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Bond Ordinance Transfers In 1,826,040$ 1,846,390$ 1,861,190$ 1,879,237$ 1,324,225$ 1,366,176$ Total Revenues & Transfers In 1,826,040$ 1,846,390$ 1,861,190$ 1,879,237$ 1,324,225$ 1,366,176$ Expenditures: Services 1,813$ 375$ 1,125$ 1,900$ 2,250$ 1,500$ Other Financial Uses Revenue Bonds Principal & Interest Payments 1,789,853 1,802,965 1,823,040 1,836,191 1,852,146 1,800,826 Total Expenditures 1,791,666$ 1,803,340$ 1,824,165$ 1,838,091$ 1,854,396$ 1,802,326$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Water Operations -$ 4,000,000$ 1,300,000$ 1,300,000$ 1,800,000$ 1,800,000$ Total Revenues & Transfers In -$ 4,000,000$ 1,300,000$ 1,300,000$ 1,800,000$ 1,800,000$ Transfers Out Capital Projects Fund -$ 1,472,500$ 1,153,337$ 1,281,000$ 1,042,500$ 1,644,000$ Total Transfers Out -$ 1,472,500$ 1,153,337$ 1,281,000$ 1,042,500$ 1,644,000$ Division: Water Operations Activity: Water Capital Reserves (730190) Division: Water Operations Activity: Water Debt Service (730800) Division: Water Operations Activity: Water Public Relations (730150) 477 Issue / Use of Funds FY2022 FY2023 FY2024 2012C Water Revenue Refunding of Series 2002 Revenue Bonds 4,950,000 2023 1,070,000 546,640 545,670 - 2016D Water Revenue Refunding of Series 2008 Revenue Bonds 3,650,000 2025 2,000,000 518,113 519,238 533,088 2017C Water Revenue Refunding of Series 2009 Revenue Bonds 5,910,000 2026 4,000,000 771,438 787,238 1,267,738 Total - Water Revenue Bonds 7,070,000 1,836,190 1,852,145 1,800,825 Fiscal Year Debt Paid in Full Principal Outstanding Water Revenue Bonds Outstanding Debt Obligation at June 30, 2021 Summary by Individual Issue Debt Service PaymentsAmount of Issue 478 Fiscal Year Principal Interest Total Water Revenue 2022 1,690,000 146,190 1,836,190 1,836,190 7,070,000 2023 1,755,000 97,145 1,852,145 1,852,145 5,380,000 2024 1,745,000 55,825 1,800,825 1,800,825 3,625,000 2025 1,325,000 26,081 1,351,081 1,351,081 1,880,000 2026 555,000 6,244 561,244 561,244 555,000 Totals 7,070,000 331,485 7,401,485 7,401,485 Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Bonds -Summary Debt Repayment Schedule by Fiscal Year 479 Fiscal Year Principal Interest Total 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 1,070,000 22,310 1,092,310 1,092,310 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2002 Water Revenue Bonds 5,015,000$ Issuance Costs 15,725 Bond Premium (80,725) Amount of Issue 4,950,000$ Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Coupon Rate 2012C Water Revenue Refunding Capital Loan Notes Principal: $4,950,000 Dated: June 20, 2012 Callable: July 1, 2020 Project 480 Fiscal Year Principal Interest Total 2022 465,000 53,113 518,113 518,113 2,000,000 5.00% 2023 490,000 29,238 519,238 519,238 1,535,000 5.00% 2024 520,000 13,088 533,088 533,088 1,045,000 1.50% 2025 525,000 4,594 529,594 529,594 525,000 1.75% Totals 2,000,000 100,031 2,100,031 2,100,031 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2008D Water Revenue Bonds 3,964,470$ Issuance Costs 67,698 Bond Premium (382,168) Amount of Issue 3,650,000$ 2016D Water Revenue Refunding Capital Loan Notes Principal: $3,650,000 Dated: June 16, 2016 Callable: N/A Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 481 Fiscal Year Principal Interest Total 2022 695,000 76,438 771,438 771,438 4,000,000 2.00% 2023 725,000 62,238 787,238 787,238 3,305,000 2.00% 2024 1,225,000 42,738 1,267,738 1,267,738 2,580,000 2.00% 2025 800,000 21,488 821,488 821,488 1,355,000 2.25% 2026 555,000 6,244 561,244 561,244 555,000 2.25% Totals 4,000,000 209,144 4,209,144 4,209,144 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2009B Water Revenue Bonds 5,372,468$ Water Plant Roof Replacement 400,000 Water Maintenance Building Improvements 100,000 Issuance Costs 102,315 Bond Premium (64,783) Amount of Issue 5,910,000$ 2017C Water Revenue Refunding Capital Loan Notes Principal: $5,910,000 Dated: June 15, 2017 Callable: July 1, 2022 Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 482 REFUSE COLLECTION FUND The Refuse Collection 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 an enterprise fund that is operated as a business and is primarily supported by user fees. Fund Balance: The Refuse Collection Fund’s unassigned fund balance on June 30, 2021 was $1,268,644 which was an 24.9% decrease from fiscal year 2020. The decrease was due to a transfer to the Capital Projects Fund. (1) FY22 - FY24 figures are estimates Fiscal year 2022 fund balance is projected to decrease by $130,952 or 10.3% to $1,137,691. This is primarily due to an increase in equipment maintenance chargebacks and Personnel expenditures. Fiscal year 2023 fund balance is projected to decrease by $117,952 or 10.37% to $1,019,739. This decrease is primarily due Capital Outlay expenditures of $257,000. The Refuse Collection fund has no restricted or assigned fund balances. Revenues: The Refuse Collection operations are funded primarily by user fees. In fiscal year 2021, the monthly curbside recycling fee increased from $5.10 per month to $6.00 per month. In fiscal year 2023, there is a $1.50 per month increase in the Yard Waste Collection fees to increase the fee from $2.00 per month to $3.50 per month, a $.50 increase in the curbside recycling fee to $6.50 per month, and a $1.00 increase in the garbage collection fee from $12.00 to $13.00 per month. The combined monthly refuse collection 483 fee for a regular household will increase by $3.00 per month from $20.00 per month to $23.00 per month. There are additional fees not listed including pickup of tires, TVs, and monitors. Refuse charges (includes recycling, yard waste, and solid waste fees) for services fund nearly 100% of refuse collection operations. General use permits and interest on investments comprise less than 1% of refuse collection estimated revenue. Fiscal year 2023 revenue is estimated at 13.1% higher than fiscal year 2022 due to the collection fee increases. Expenditures: The fiscal year 2023 budgeted expenditures are estimated to be 12.38% higher than fiscal year 2022 estimated expenditures due an increase in Personnel expenditures due to the addition of new staff, an increase in workers compensation insurance, an increase in equipment maintenance chargebacks, and an increase in Capital Outlay to a $200,000 appropriation to demolish the old solid waste building. Solid Waste Collection: FY2022 FY2023 Garbage Collection per month $12.00 $13.00 Additional bag stickers $2.50 $2.50 Curbside Recycling per month $6.00 $6.50 Appliance Collection $20.00 $20.00 Bulky Item Pickup: First item $12.50 $12.50 Additional items $6.00 $6.00 Yard Waste: Yard/Food Waste Collection per month $2.00 $3.50 484 Long-term Projections: In fiscal year revenues jump do to the increases in the monthly user fee rate. Future revenues are projected to gradually increase as the account growth is expected to be 1% annually in fiscal year 2024 and later. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Fiscal year 2023 and 2024 budgeted expenditures include large, one-time capital outlays or transfers to the Capital Projects Fund; however, expenditures are projected to grow at a higher rate than revenues, the City will need to consider additional future rate increases for to help cover the cost of rising expenditures and purchases for refuse, recycling, and yard waste carts. 485 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,281,369$ 1,563,487$ 1,690,269$ 1,268,644$ 1,137,691$ 1,019,739$ Revenues: Licenses And Permits General Use Permits 12,900$ -$ -$ -$ -$ -$ Use Of Money And Property Interest Revenues 28,547 23,234 6,414 10,000 10,000 10,000 Intergovernmental Federal Intergovernmental Revenue - - 10,098 3,366 - - Charges For Fees And Services Refuse Charges 3,675,862 3,769,882 3,881,495 3,919,070 4,448,112 4,492,590 Miscellaneous Contributions & Donations - 8,164 - - - - Other Miscellaneous Revenue 65 7,603 17,925 24,000 16,660 16,660 Sub-Total Revenues 3,717,374 3,808,883 3,915,932 3,956,436 4,474,772 4,519,250 Transfers In: Miscellaneous Transfers In 5,499 5,773 10,539 6,500 8,125 8,125 Sub-Total Transfers In 5,499 5,773 10,539 6,500 8,125 8,125 Total Revenues 3,722,873$ 3,814,657$ 3,926,470$ 3,962,936$ 4,482,897$ 4,527,375$ Expenditures: Refuse Administration 487,837$ 543,976$ 583,520$ 643,103$ 905,928$ 722,725$ Refuse Operations 1,417,987 1,498,413 1,556,776 1,565,824 1,614,997 1,655,527 Yard Waste Collection 302,798 350,250 331,579 533,377 608,946 664,059 Curbside Recycling Collection 1,019,353 1,127,388 1,117,333 1,143,148 1,233,905 1,214,135 White Goods/Bulky Collection 212,781 167,848 208,887 208,438 237,073 243,536 Sub-Total Expenditures 3,440,755 3,687,875 3,798,095 4,093,888 4,600,849 4,499,981 Transfers Out: Capital Project Fund - - 550,000 - - 250,000 Sub-Total Transfers Out - - 550,000 - - 250,000 Total Expenditures & Transfers Out 3,440,755$ 3,687,875$ 4,348,095$ 4,093,888$ 4,600,849$ 4,749,981$ Fund Balance, June 30 1,563,487$ 1,690,269$ 1,268,644$ 1,137,691$ 1,019,739$ 797,133$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,563,487$ 1,690,269$ 1,268,644$ 1,137,691$ 1,019,739$ 797,133$ % of Revenues 42%44%32%29%23%18% *Fund Balance is Cash Balance for July 1, 2013 Refuse Collection (7400) Fund Summary 486   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 28,547$ 23,234$ 6,414$ 10,000$ 10,000$ 10,000$ Intergovernmental Federal Ingergovernmental Revenue - - 10,098 3,366 - - Charges For Fees And Services Refuse Charges - 125 275 130 280 280 Miscellaneous Contributions & Donations - 1,607 - - - - Other Miscellaneous Revenue 65 7,603 17,925 24,000 16,660 16,660 Transfers In: Miscellaneous Transfers In - - 10,539 6,500 8,125 8,125 Total Revenues & Transfers In 28,612$ 32,570$ 45,250$ 43,996$ 35,065$ 35,065$ Expenditures: Personnel 169,018$ 196,720$ 207,166$ 259,262$ 267,797$ 275,831$ Services 318,245 344,945 371,934 370,239 437,842 446,599 Supplies 574 2,311 4,420 137 289 295 Capital Outlay - - - 13,465 200,000 - Total Expenditures 487,837$ 543,976$ 583,520$ 643,103$ 905,928$ 722,725$ Personnel Services - FTE 2019 2020 2021 2022 2023 Asst Superintendent - Refuse 1.00 1.00 1.00 1.00 1.00 Customer Service Rep - Refuse 0.38 0.38 0.88 0.88 0.88 Resource Management Superintendent 0.50 0.50 0.50 0.50 0.50 Total Personnel 1.88 1.88 2.38 2.38 2.38 Capital Outlay 2022 2023 New Solid Waste Building storm repairs 13,465$ -$ Demolish old Solid Waste Building - 200,000 Total Capital Outlay 13,465$ 200,000$ Public Works Department Division: Resource Management Activity: Refuse Administration (740110) 487 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits General Use Permits 12,900$ -$ -$ -$ -$ -$ Charges For Fees And Services Refuse Charges 2,299,142 2,348,790 2,315,835 2,348,800 2,503,962 2,529,002 Miscellaneous Contributions & Donations - 2,860 - - - - Total Revenues 2,312,042$ 2,351,650$ 2,315,835$ 2,348,800$ 2,503,962$ 2,529,002$ Expenditures: Personnel 469,095$ 492,760$ 495,155$ 513,914$ 536,976$ 553,085$ Services 908,338 949,617 1,053,241 992,498 1,062,727 1,083,982 Supplies 6,597 8,294 7,967 9,412 8,294 8,460 Capital Outlay 33,956 47,742 413 50,000 7,000 10,000 Total Expenditures 1,417,987$ 1,498,413$ 1,556,776$ 1,565,824$ 1,614,997$ 1,655,527$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. I - Refuse 2.00 2.00 2.00 2.00 2.00 M.W. II - Refuse 3.00 3.00 3.00 3.00 3.00 M. W. III - Refuse 1.00 1.00 1.00 1.00 1.00 Total Personnel 6.00 6.00 6.00 6.00 6.00 Capital Outlay 2022 2023 Refuse Carts and Lids 50,000$ -$ Pressure Washer - 7,000 Total Capital Outlay 50,000$ 7,000$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 378,330$ 386,248$ 378,950$ 385,840$ 662,872$ 669,501$ Total Revenues 378,330$ 386,248$ 378,950$ 385,840$ 662,872$ 669,501$ Expenditures: Personnel 142,275$ 140,046$ 153,970$ 202,089$ 293,398$ 302,200$ Services 139,823 111,189 77,459 291,288 315,548 321,859 Capital Outlay 20,700 99,015 100,150 40,000 - 40,000 Total Expenditures 302,798$ 350,250$ 331,579$ 533,377$ 608,946$ 664,059$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. I - Refuse 2.00 2.00 2.00 2.00 3.00 Total Personnel 2.00 2.00 2.00 2.00 3.00 Capital Outlay 2022 2023 Yard Waste Carts 40,000$ -$ Total Capital Outlay 40,000$ -$ Division: Resource Management Activity: Refuse Operations (740120) Division: Resource Management Activity: Yard Waste Collection (740130) 488 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 964,224$ 997,402$ 1,134,747$ 1,134,300$ 1,229,308$ 1,241,601$ Miscellaneous Contributions & Donations - 3,697 - - - - Total Revenues 964,224$ 1,001,099$ 1,134,747$ 1,134,300$ 1,229,308$ 1,241,601$ Expenditures: Personnel 535,180$ 594,890$ 612,237$ 630,813$ 655,237$ 674,894$ Services 484,173 497,798 504,006 512,335 528,668 539,241 Supplies - 34,700 1,091 - - - Capital Outlay - - - - 50,000 - Total Expenditures 1,019,353$ 1,127,388$ 1,117,333$ 1,143,148$ 1,233,905$ 1,214,135$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. II - Refuse 6.00 7.00 7.00 7.00 7.00 Total Personnel 6.00 7.00 7.00 7.00 7.00 Capital Outlay 2022 2023 Recycle Carts -$ 50,000$ Total Capital Outlay -$ 50,000$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 34,167$ 37,316$ 51,688$ 50,000$ 51,690$ 52,207$ Total Revenues 34,167$ 37,316$ 51,688$ 50,000$ 51,690$ 52,207$ Expenditures: Personnel 146,566$ 113,066$ 146,722$ 146,240$ 172,114$ 177,277$ Services 66,215 54,783 61,924 62,198 64,959 66,258 Supplies - - 242 - - - Total Expenditures 212,781$ 167,848$ 208,887$ 208,438$ 237,073$ 243,536$ Personnel Services - FTE 2019 2020 2021 2022 2023 M.W. I - Refuse 2.00 2.00 2.00 2.00 2.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 Division: Resource Management Activity: White Goods/Bulky Collection (740150) Division: Resource Management Activity: Curbside Recycling Collection (740140) 489 LANDFILL FUND The Landfill Fund accounts for the business-like operations of the City’s municipal landfill and recycling operations. The Landfill fund is primarily supported by user fees. Fund Balance: The Landfill Fund’s total fund balance on June 30, 2021 was $25.728 million, which was a 3.43% increase from fiscal year 2020. Of the $25.728 million, $23.534 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 overall fund balance increase was primarily due to the increase in the restricted reserves. (1) FY22 - FY24 figures are estimates The fiscal year 2022 unassigned fund balance is $2,076,406 which is a 5.35% or $117,385 decrease over the fiscal year 2021 unassigned fund balance. The projected reduction is primarily due to an increase in budgeted transfers out to the Capital Projects Fund. The fiscal year 2023 unassigned fund balance is projected to decrease $746,549 or 35.95% to $1,329,857. This decrease is also primarily due to transfers out to the Capital Projects Fund. The Landfill maintains a reserve for the cell replacement. For each ton deposited at the Landfill, a transfer is made to the replacement reserve of $4.00 per ton. The projected balance in the Landfill Cell Replacement Reserve at the end of fiscal year 2023 is $5.81 million not including projected outstanding loan balances of $1,389,014 million to the Parking Fund, $1,686,629 million to the General Fund, and $1,124,419 to the Road Use Tax Fund. The Landfill Cell Replacement Reserve will have four outstanding inter-fund loan as of the end of fiscal year 2022. The following is a summary of those loans: 490 Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/22 Total Payment FY23 FY23 Principal FY23 Interest Parking Fund 2009F Revenue Bond Defeasance 11/1/2014 $ 2,495,350 2025 $ 762,064 $ 289,143 $ 279,621 $ 9,522 General Fund 2019 Public Works Facility Loan 6/30/2019 $ 2,100,000 2036 $ 1,800,160 $ 139,759 $ 113,531 $ 26,228 Road Use Tax Fund 2019 Public Works Facility Loan 6/30/2019 $ 1,400,000 2036 $ 1,200,106 $ 93,172 $ 75,687 $ 17,485 Parking Fund Parking Gate Equipment 6/30/2022 $ 1,000,000 2032 $ 1,000,000 $ 107,750 $ 93,429 $ 14,321 The City also maintains separate reserves as required by State law. Iowa State law requires landfill fund balance restrictions as follows:  Closure and Post-Closure Reserves: The State of Iowa requires that the owner/operator of a landfill set aside funds to provide assurance 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 minimizing infiltration and erosion; and sufficient to provide for the costs related to post-closure requirements.  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 balance in the Landfill Fund is reserved for these uses and is not accessible for other City projects. The Landfill has estimated restricted fund balances at the end of fiscal year 2023 of $14.971 million for Closure/Post-Closure Reserves and $667,943 in the Solid Waste Surcharge Reserve. Revenues: The Landfill Fund is primarily supported by user fees. Fee increases were implemented in fiscal year 2021 which included a $2.50 per ton increase in the trash disposal tipping fee and an increase in the TV/monitor disposal fees. The last tipping fee increase prior to that was in fiscal year 2016 which was a $4.00 per ton increase in the trash disposal tipping fee for both Iowa City and non-Iowa City residents. The major landfill fees charged are summarized as follows: Trash Disposal Rates (per ton): Iowa City residents: $45.00 Non-Iowa City residents: $50.00 Other Disposal 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 monitors (includes peripherals) $20 Bulk electronic waste (no TV or monitor) $3 per item 491 For fiscal year 2023, Landfill Charges of $6,448,175 and Refuse Charges of $461,060 comprise approximately 96% of the landfill’s budgeted revenue. Total revenues are estimated to decrease slightly in fiscal year 2023 due to a bump in refuse and recycling charges in fiscal year 2022 resulting from the derecho storm. Expenditures: Fiscal year 2023 budgeted expenditures increased by $49,304 or 0.86% from the fiscal year 2022 revised budget. The Landfill Fund’s expenditures increased due to an increase in Personnel expenditures. Fiscal year 2023 expenditures include $42,000 for capital outlay which is only 0.7% of the expenditure budget. 492 Long-term Projections: Future revenues are projected out at a flat rate, assuming no rate increases or account growth. Transfers in will decrease slightly starting in fiscal year 2025 as the Parking Fund pays off their 2009F Revenue Bond Interfund Loan. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Additionally, the larger year over year changes result from Transfers Out related to Capital Projects. Fiscal year 2023 has a large $5,175,000 Capital Projects Fund transfer out which includes funding for a new landfill cell projected and causes the fund expenditures to spike in that year. 493 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 26,940,544$ 24,896,655$ 24,875,608$ 25,728,085$ 25,948,434$ 22,774,802$ Revenues: Use Of Money And Property Interest Revenues 665,796$ 612,375$ 218,029$ 350,639$ 210,056$ 210,056$ Rents 58,243 46,691 46,353 48,370 57,400 57,400 Royalties & Commissions 148 141 36 140 - - Intergovernmental Federal Ingergovernmental Revenueenue - - 301 - - - Other State Grants 13,807 103,033 5,987 - - - Charges For Fees And Services Refuse Charges 380,116 414,203 690,150 414,200 461,060 461,060 Landfill Charges 5,889,533 5,961,888 7,326,438 6,450,049 6,448,175 6,448,175 Miscellaneous Contributions & Donations - 7,443 - - - - Miscellaneous Merchandise 17,593 21,285 - 20,000 10,000 10,000 Intra-City Charges 25,394 36,983 41,142 - - - Other Miscellaneous Revenue 55,219 37,884 36,674 45,940 35,840 35,840 Other Financial Sources Sale Of Assets - 31,592 - - - - Sub-Total Revenues 7,105,849 7,273,518 8,365,111 7,329,338 7,222,531 7,222,531 Transfer In: Interfund Loans 242,467 379,438 319,753 463,938 562,268 570,558 Miscellaneous Transfers In 1,494,779 897,471 1,062,550 897,471 897,471 897,471 Sub-Total Transfers In 1,737,246 1,276,909 1,382,303 1,361,409 1,459,739 1,468,029 Total Revenues & Transfers In 8,843,096$ 8,550,427$ 9,747,414$ 8,690,747$ 8,682,270$ 8,690,560$ Expenditures: Landfill Administration 890,712$ 959,483$ 994,523$ 1,015,514$ 1,045,778$ 1,069,458$ Landfill Operations 4,058,135 4,283,915 4,523,909 4,613,069 4,628,275 4,741,710 Solid Waste Surcharge Reserve 1,115,244 94,464 99,007 105,544 109,378 112,558 Sub-Total Expenditures 6,064,090 5,337,862 5,617,439 5,734,127 5,783,431 5,923,726 Transfers Out: Capital Project Funding 828,115 1,336,140 2,214,948 838,800 5,175,000 1,340,000 Miscellaneous Transfers Out 1,494,779 897,471 1,062,550 897,471 897,471 897,471 Interfund Loan 2,500,000 1,000,000 - 1,000,000 - - Sub-Total Transfers Out 4,822,894 3,233,611 3,277,498 2,736,271 6,072,471 2,237,471 Total Expenditures & Transfers Out 10,886,984$ 8,571,474$ 8,894,937$ 8,470,398$ 11,855,902$ 8,161,197$ Fund Balance, June 30 24,896,655$ 24,875,608$ 25,728,085$ 25,948,434$ 22,774,802$ 23,304,166$ Restricted / Committed /Assigned 22,387,426 22,789,815 23,534,295 23,872,029 21,444,946 22,807,973 Unassigned Balance 2,509,229$ 2,085,794$ 2,193,790$ 2,076,406$ 1,329,857$ 496,193$ % of Revenues & Transfers In 28%24%23%24%15%6% Landfill (7500 - 7504) Fund Summary 494   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 376,114$ 378,550$ 96,002$ 250,000$ 100,000$ 100,000$ Other Financial Sources Sale of Assets - 31,104 - - - - Total Revenues 376,114$ 409,654$ 96,002$ 250,000$ 100,000$ 100,000$ Expenditures: Personnel 225,964$ 253,007$ 242,841$ 267,871$ 276,479$ 284,773$ Services 660,717 705,332 748,272 746,129 768,009 783,369 Supplies 4,031 1,144 3,410 1,514 1,290 1,316 Total Expenditures 890,712$ 959,483$ 994,523$ 1,015,514$ 1,045,778$ 1,069,458$ Personnel Services - FTE 2019 2020 2021 2022 2023 Assist Superintendent - Landfill 1.00 1.00 1.00 1.00 1.00 Customer Service Rep - Solid Waste 0.88 0.88 0.88 0.88 0.88 Resource Management Superintendent 0.50 0.50 0.50 0.50 0.50 Total Personnel 2.38 2.38 4.76 2.38 2.38 Public Works Department Division: Resource Management Activity: Landfill Administration (750110) 495 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 3,482$ 3,607$ 4,122$ 2,500$ 2,500$ 2,500$ Rents 58,243 46,691 46,353 48,370 57,400 57,400 Royalties & Commissions 148 141 36 140 - - Intergovernmental Federal Intergovernmental Revenueenue - - 301 - - - Other State Grants 13,807 12,033 5,987 - - - Charges For Fees And Services Refuse Charges 380,116 414,203 690,150 414,200 461,060 461,060 Landfill Charges 5,691,772 5,763,162 7,091,159 6,251,319 6,248,175 6,248,175 Miscellaneous Contributions & Donations - 7,443 - - - - Miscellaneous Merchandise 17,593 21,285 - 20,000 10,000 10,000 Intra-City Charges 25,394 36,983 41,142 - - - Other Miscellaneous Revenue 55,219 37,884 36,674 45,940 35,840 35,840 Other Financial Sources Sale Of Assets - 488 - - - - Total Revenues 6,245,774$ 6,343,920$ 7,915,925$ 6,782,469$ 6,814,975$ 6,814,975$ Expenditures: Personnel 1,040,781$ 1,131,628$ 1,254,262$ 1,316,245$ 1,370,920$ 1,412,048$ Services 2,839,505 2,958,715 3,080,850 3,121,374 3,047,702 3,108,656 Supplies 135,649 116,961 126,508 120,450 167,653 171,006 Capital Outlay 42,199 76,611 62,289 55,000 42,000 50,000 Total Expenditures 4,058,135$ 4,283,915$ 4,523,909$ 4,613,069$ 4,628,275$ 4,741,710$ Personnel Services - FTE 2019 2020 2021 2022 2023 Landfill Operator 8.00 9.00 8.00 8.00 8.00 M.W. II - Eastside Recycling 1.00 1.00 1.00 1.00 1.00 Scalehouse Operator 1.50 1.50 1.50 1.75 1.75 Sr. Engineer 1.00 1.00 1.00 1.00 1.00 Sr. Landfill Operator - Heavy Equipment - - 1.00 1.00 1.00 Total Personnel 11.50 12.50 12.50 12.75 12.75 Capital Outlay 2022 2023 Pressure Washer -$ 7,000$ GEMS Replacement - 15,000 Glass Drop-off Bins 15,000 - Other Operating Equipment 30,000 15,000 Dual Extraction Pumps 10,000 5,000 Total Capital Outlay 55,000$ 42,000$ Division: Resource Management Activity: Landfill Operations (750120) 496 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 217,127$ 203,048$ 69,842$ 78,139$ 87,556$ 87,556$ Other Financial Sources Transfer In from Landfill Operations 765,525 769,260 910,758 769,260 769,260 769,260 Interfund Loans 242,467 379,438 319,753 463,938 562,268 570,558 Total Revenues & Transfers In 1,225,119$ 1,351,746$ 1,300,353$ 1,311,337$ 1,419,084$ 1,427,374$ Transfers Out: Capital Project Fund (1,946)$ -$ 892,000$ 215,000$ 4,085,000$ -$ InterFund Loan - Disbursed to Other Funds 2,500,000 1,000,000 - 1,000,000 - - Other 601,669 - - - - - Total Transfers Out 3,099,723$ 1,000,000$ 892,000$ 1,215,000$ 4,085,000$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Landfill Charges 197,760$ 198,726$ 235,279$ 198,730$ 200,000$ 200,000$ Intergovernmental Other State Grants - 91,000 - - - - Total Revenues 197,760$ 289,726$ 235,279$ 198,730$ 200,000$ 200,000$ Expenditures: Personnel 81,461$ 85,092$ 88,408$ 96,085$ 99,210$ 102,186$ Services 9,814 9,373 10,092 9,459 10,168 10,371 Supplies 651 - 508 - - - Capital Outlay 1,023,317 - - - - - Total Expenditures 1,115,244$ 94,464$ 99,007$ 105,544$ 109,378$ 112,558$ Personnel Services - FTE 2019 2020 2021 2022 2023 Recycling Coordinator 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 69,074$ 27,170$ 48,063$ 20,000$ 20,000$ 20,000$ Other Financial Sources Transfer In from Landfill Operations 729,254 128,211 151,792 128,211 128,211 128,211 Total Revenues 798,328$ 155,381$ 199,855$ 148,211$ 148,211$ 148,211$ Division: Resource Management Activity: Solid Waste Surcharge Reserve (750220) Division: Resource Management Activity: Landfill Replacement Reserve (750910) Division: Resource Management Activity: Landfill Closure/Post-Closure Reserves (750230/240) 497 AIRPORT FUND The Airport Fund accounts for the operations of the municipal airport. The Airport Fund is managed as a business-like operation ; however, it does receive certain financial assistance from the City’s General Fund. The Airport Fund’s fund balance on June 30, 2021 was $263,541, a 11.89% increase from the fiscal year 2020 year-end fund balance. This increase is primarily due a decrease in transfers out to the Capital Project Fund. In fiscal year 2022, fund balance is estimated to increase by 7.51% to $283,320. This increase is primarily due to an increase in the capital reserves. In fiscal year 2023, the fund balance is project to increase by 23.95% to $351,170. This in crease is a result of a decrease in transfers out to the Capital Projects Fund. (1) FY22 - FY24 figures are estimates The City’s General Fund contributes $100,000 annually towards capital projects at the Airport. These funds can be used to leverage State and Federal grants. In fiscal year 2020, a Capital Reserve fund was created to account for these funds separately from the Airport’s operations and to build the reserve for future capital improvements. The balance of this reserve is projected to be $186,258 at the end of fiscal year 2023. The Airport also maintains a $100,000 reserve for emergencies. This amount is static and does not fluctuate. Revenues: For fiscal year 2023, 89% of Airport Fund revenue is provided through rentals of airport property. The Airport’s second largest source of revenue is fuel sales commission which is 11% of the total revenues. 498 Expenditures: In the fiscal year 2023 budget, operating expenditures increased from the fiscal year 2022 budget by 3.44 % to $385,060 primarily due to cost of living and inflation adjustments and an increase in equipment repair and maintenance expenditures. 499 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 216,769$ 244,898$ 235,540$ 263,541$ 283,320$ 351,170$ Revenues: Use Of Money And Property Interest Revenues 4,706$ 2,287$ (909)$ 1,000$ -$ -$ Rents 322,756 338,755 333,579 336,840 342,640 342,640 Royalties & Commissions 38,179 32,214 42,765 35,000 42,770 42,770 Intergovernmental Federal Ingergovernmental Revenue - 69,000 23,000 - - - Miscellaneous Miscellaneous Merchandise 1,617 260 - 260 - - Other Miscellaneous Revenue - 2,049 (420) - - - Sub-Total Revenues 367,258 444,565 398,016 373,100 385,410 385,410 Transfers In: Capital Reserves 100,000 184,271 100,000 100,000 100,000 100,000 Sub-Total Transfers In 100,000 184,271 100,000 100,000 100,000 100,000 Total Revenues & Transfers In 467,258$ 628,836$ 498,016$ 473,100$ 485,410$ 485,410$ Expenditures: Airport Operations 395,866$ 421,723$ 417,765$ 372,257$ 385,060$ 393,648$ Sub-Total Expenditures 395,866 421,723 417,765 372,257 385,060 393,648 Transfers Out: Capital Project Fund 43,264 132,200 52,250 81,063 32,500 45,000 Capital Reserves - 84,271 - - - - Sub-Total Transfers Out 43,264 216,471 52,250 81,063 32,500 45,000 Total Expenditures & Transfers Out 439,129$ 638,194$ 470,015$ 453,320$ 417,560$ 438,648$ Fund Balance, June 30 244,898$ 235,540$ 263,541$ 283,320$ 351,170$ 397,933$ Restricted / Committed /Assigned 100,000 152,071 199,821 218,758 286,258 341,258 Unassigned Balance 144,898$ 83,469$ 63,719$ 64,562$ 64,912$ 56,674$ % of Revenues & Transfers In 31%13%13%14%13%12% *Fund Balance is Cash Balance for July 1, 2013 Airport (7600 -7604) Fund Summary 500 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 4,706$ 2,287$ (909)$ 1,000$ -$ -$ Rents 322,756 338,755 333,579 336,840 342,640 342,640 Royalties & Commissions 38,179 32,214 42,765 35,000 42,770 42,770 Intergovernmental Federal Ingergovernmental Revenue - 69,000 23,000 - - - Miscellaneous Miscellaneous Merchandise 1,617 260 - 260 - - Other Miscellaneous Revenue - 2,049 (420) - - - Total Revenues & Transfers In 367,258$ 444,565$ 398,016$ 373,100$ 385,410$ 385,410$ Expenditures: Personnel 80,215$ 81,932$ 221,487$ 87,272$ 88,630$ 91,289$ Services 281,875 292,410 182,959 281,639 292,072 297,913 Supplies 19,137 5,788 13,319 3,346 4,358 4,445 Capital Outlay 14,639 41,593 - - - - Total Expenditures 395,866$ 421,723$ 417,765$ 372,257$ 385,060$ 393,648$ Personnel Services - FTE 2019 2020 2021 2022 2023 Airport Operations Specialist 1.00 1.00 - - - Airport Manager - - 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Airport Department Division: Airport Operations Activity: Airport Operations (850110) 501 STORMWATER FUND The Stormwater Fund is an enterprise fund that accounts for the activities of the City’s Stormwater Utility. Fund Balance: The Stormwater Fund’s fund balance on June 30, 2021 was $1,487,988 which was a 36.67% increase from the fiscal year 2020. The fiscal year 2022 fund balance is estimated to decrease 35.49% from fiscal year 2021 to $959,860. These changes are primarily due to the level of capital project funding and the amounts that are retained in the capital reserves at year end. Fiscal year 2023 projected fund balance represents a 35.84% increase over the fiscal year 2022 estimated year-end balance to finish at $1,303,882. This increase is due to a lower level of capital project funding planned in 2023. In fiscal year 2020, a Capital Reserve fund was created in the Stormwater Fund to set funds aside for future infrastructure replacement. These funds are shown below as assigned. The Capital Reserve balance is expected to be at $264,000 in fiscal year 2022 and $674,000 in fiscal year 2023. (1) FY22 - FY24 figures are estimates Revenues: The Stormwater Fund is primarily funded through a monthly Stormwater Utility fee. This fee was last increased in fiscal year 2020 by $.50 per equivalent residential unit (ERU) per month to $5.00 per ERU and by $.25 per rental unit per month to $2.75 per rental unit per month. Commercial properties pay a $5.00 base fee and then $2.00 per ERU per month. No rate increases are included in the fiscal year 2023 budget. 502 Approximately 99% of the Stormwater Fund’s operations are funded through Stormwater Utility fees. Interest on investments and miscellaneous revenue comprise less than 1% of Stormwater Fund’s revenue. Expenditures: Fiscal year 2023 budgeted expenditures represent a $33,780 or 5.21% increase from the fiscal year 2022 revised expenditures. The increase is attributed to an increase in all expenditures types including $12,000 for Capital Outlay. 503 Long-term Projections: Future stormwater fund revenues are projected to increase gradually as account growth is estimated at 1% annually. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Additionally, the larger year over year changes in expenditures result from varying Transfers Out related to Capital Projects. Fiscal year 2022 total expenditures are higher significantly due to a large transfer for Capital Projects. Transfers out to the Capital Projects Fund decreases from $1,625,000 in fiscal year 2022 to $690,000 in fiscal year 2023 and then back up to $1,240,000 in fiscal year 2024. 504 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 795,950$ 931,736$ 1,088,776$ 1,487,988$ 959,860$ 1,303,882$ Revenues: Use Of Money And Property Interest Revenues 22,305$ 15,114$ 4,327$ 10,000$ 5,000$ 5,000$ Charges For Fees And Services Stormwater Charges 1,568,019 1,730,056 1,700,792 1,730,060 1,700,790 1,717,798 Miscellaneous Intra-City Charges 4,703 4,602 9,454 4,600 9,500 9,500 Other Miscellaneous Revenue - 92 264 - - - Sub-Total Revenues 1,595,027 1,749,864 1,714,836 1,744,660 1,715,290 1,732,298 Transfers In: Miscellaneous Transfers In 1,036 1,088 1,986 1,200 1,500 1,500 Capital Reserves - 1,100,000 1,000,000 1,500,000 1,100,000 1,100,000 Sub-Total Transfers In 1,036 1,101,088 1,001,986 1,501,200 1,101,500 1,101,500 Total Revenues 1,596,063$ 2,850,952$ 2,716,822$ 3,245,860$ 2,816,790$ 2,833,798$ Expenditures: Stormwater Operations 451,277$ 603,911$ 593,191$ 648,988$ 682,768$ 687,172$ Sub-Total Expenditures 451,277 603,911 593,191 648,988 682,768 687,172 Transfers Out: Capital Project Fund 1,009,000 990,000 721,000 1,625,000 690,000 1,240,000 Capital Reserves - 1,100,000 1,003,419 1,500,000 1,100,000 1,100,000 Sub-Total Transfers Out 1,009,000 2,090,000 1,724,419 3,125,000 1,790,000 2,340,000 Total Expenditures & Transfers Out 1,460,277$ 2,693,911$ 2,317,610$ 3,773,988$ 2,472,768$ 3,027,172$ Fund Balance, June 30 931,736$ 1,088,776$ 1,487,988$ 959,860$ 1,303,882$ 1,110,509$ Restricted / Committed /Assigned - 110,000 389,000 264,000 674,000 534,000 Unassigned Balance 931,736$ 978,776$ 1,098,988$ 695,860$ 629,882$ 576,509$ % of Revenues 58%34%40%21%22%20% Stormwater (7700 - 7704) Fund Summary 505 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 22,305$ 15,114$ 4,327$ 10,000$ 5,000$ 5,000$ Charges For Fees And Services Stormwater Charges 1,568,019 1,730,056 1,700,792 1,730,060 1,700,790 1,717,798 Miscellaneous Intra-City Charges 4,703 4,602 9,454 4,600 9,500 9,500 Other Miscellaneous Revenue - 92 264 - - - Total Revenues 1,595,027$ 1,749,864$ 1,714,836$ 1,744,660$ 1,715,290$ 1,732,298$ Expenditures: Personnel 204,029$ 200,472$ 244,186$ 290,114$ 298,826$ 307,791$ Services 244,721 401,778 340,341 354,622 364,480 371,770 Supplies 2,528 662 8,664 4,252 7,462 7,611 Capital Outlay - 1,000 - - 12,000 - Total Expenditures 451,277$ 603,911$ 593,191$ 648,988$ 682,768$ 687,172$ Personnel Services - FTE 2019 2020 2021 2022 2023 PubLicensesInfo/Ed Coord - Public Works 0.50 0.50 - - - Sr. Engineer 1.00 1.00 1.00 1.00 1.00 Stormwater Technician - 1.00 1.00 1.00 1.00 Total Personnel 1.50 2.50 2.00 2.00 2.00 Capital Outlay 2022 2023 Push camera -$ 12,000$ Total Capital Outlay -$ 12,000$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Transfers In: Stormwater Operations -$ 1,100,000$ 1,000,000$ 1,500,000$ 1,100,000$ 1,100,000$ Total Revenues & Transfers In -$ 1,100,000$ 1,000,000$ 1,500,000$ 1,100,000$ 1,100,000$ Transfers Out Capital Projects Fund -$ 990,000$ 721,000$ 1,625,000$ 690,000$ 1,240,000$ Total Transfers Out -$ 990,000$ 721,000$ 1,625,000$ 690,000$ 1,240,000$ Public Works Department Division: Engineering Activity: Stormwater Capital Reserves (770800) Division: Engineering Services Activity: Stormwater Operations (770110) 506 HOUSING AUTHORITY FUND The Housing Authority Fund is an enterprise fund that 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, 2021 was $5,925,598, a decrease of $1,902,448 or 24.30% from the fiscal year 2020 year-end fund balance. The decrease in fiscal year 2021 was primarily due to purchase of housing units in the Augusta Place and the Chauncey. At the end of fiscal year 2021, $1,281,657 in fund balance was restricted for maintenance and development of Public Housing units and the development of affordable homeownership opportunities. Fund balance history and projections are as follows: (1) FY22 – FY24 are estimates Fiscal year 2022 revised year-end fund balance increased by 9.46% or $560,824 over the fiscal year 2021 ending balance. The fiscal year 2022 increase is also due to a surplus generated in the Housing Voucher Program due to expanded Federal funding for vouchers. In fiscal year 2023, the Housing Authority’s fund balance is projected to increase by $350,487 or 5.40%. The fiscal year 2023 increase in fund balance is also projected due to a surplus generated in the Housing Voucher Program. Revenues: HUD allocations account for approximately 96% of ICHA revenue. ICHA is projected to receive $10,464,171 in federal funding through HUD in fiscal year 2023. This is an 8.97% percent FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Unassigned $4,070,553 $4,485,858 $4,643,941 $5,166,425 $5,483,912 $5,593,730 Restricted $3,268,537 $3,342,188 $1,281,657 $1,319,997 $1,352,997 $1,385,997 $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 Fund Balance (1) 507 decrease from the fiscal year 2022 revised budget primarily due to the expansion of the Housing Voucher program through CARES Act and ARPA funding in fiscal year 2022. Expenditures: Fiscal year 2023 estimated expenditures are budgeted to decrease from the fiscal year 2022 revised expenditures by $817,660 or 7.22% which primarily represents a decrease in housing voucher payments due to the expansion of the Housing Voucher program through CARES Act and ARPA funding in fiscal year 2022. 85.6% of the Housing Fund expenditure budget is to provide rental vouchers to citizens. 508 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 7,017,559$ 7,339,090$ 7,828,046$ 5,925,598$ 6,486,422$ 6,836,909$ Revenues: Use Of Money And Property Interest Revenues 134,299$ 101,062$ 22,929$ 35,000$ 35,000$ 35,000$ Rents 295,244 280,156 295,785 280,160 295,780 295,780 Royalties & Commissions 46,280 47,922 63,667 47,925 65,734 65,734 Intergovernmental Federal Ingergovernmental Revenue 9,442,728 9,874,826 9,690,623 11,495,777 10,464,171 9,688,646 Miscellaneous Other Miscellaneous Revenue 81,888 60,619 20,743 58,788 31,923 31,923 Other Financial Sources Loan Repayments 13,216 12,797 21,802 13,000 13,000 13,000 Insurance Recoveries 279,874 2,258 - - - - Sale Of Assets - 28 28 - - - Sub-Total Revenues 10,293,528 10,379,669 10,115,575 11,930,650 10,905,608 10,130,083 Miscellaneous Transfers In 106,470 63,563 - - - Sub-Total Transfers In 106,470 63,563 - - - - Total Revenues & Transfers In 10,399,998$ 10,443,232$ 10,115,575$ 11,930,650$ 10,905,608$ 10,130,083$ Expenditures: Voucher Program 9,238,969$ 9,252,541$ 9,144,010$ 10,771,050$ 9,950,614$ 9,367,979$ Public Housing Program 791,548 652,252 2,823,294 546,940 549,716 562,851 Sub-Total Expenditures 10,030,517 9,904,793 11,967,304 11,317,990 10,500,330 9,930,831 Transfers Out: Operating Subsidy - PILOT General Fund 20,072 20,714 21,232 21,699 22,936 23,624 Miscellaneous Transfers Out - Director Reimb 27,877 28,769 29,488 30,137 31,855 32,811 Sub-Total Transfers Out 47,949 49,483 50,720 51,836 54,791 56,435 Total Expenditures & Transfers Out 10,078,466$ 9,954,276$ 12,018,024$ 11,369,826$ 10,555,121$ 9,987,265$ Fund Balance, June 30 7,339,090$ 7,828,046$ 5,925,598$ 6,486,422$ 6,836,909$ 6,979,727$ Restricted / Committed /Assigned 3,268,537 3,342,188 1,281,657 1,319,997 1,352,997 1,385,997 Unassigned Balance 4,070,553$ 4,485,858$ 4,643,941$ 5,166,425$ 5,483,912$ 5,593,730$ % of Revenues & Transfers In 39% 43% 46% 43%50%55% City of Iowa City Housing Authority (7900 - 7922) Fund Summary 509   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues (9,112)$ (7,492)$ 854$ -$ -$ -$ Royalties & Commissions 46,006 47,675 63,441 47,675 65,504 65,504 Intergovernmental Federal Ingergovernmental Revenue 9,172,148 9,565,292 9,224,509 11,249,992 10,237,831 9,462,306 Miscellaneous Other Miscellaneous Revenue 22,189 50,691 15,241 52,337 30,913 30,913 Sale Of Assets - 24 22 - - - Transfers In: Miscellaneous Transfers In 106,470 63,563 - - - - Total Revenues & Transfers In 9,337,701$ 9,719,754$ 9,304,067$ 11,350,004$ 10,334,248$ 9,558,723$ Expenditures: Personnel 762,625$ 784,308$ 821,375$ 903,205$ 952,246$ 980,813$ Services 8,469,067 8,458,110 8,313,455 9,860,989 8,991,677 8,380,475 Supplies 7,277 10,124 9,180 6,856 6,691 6,691 Total Expenditures 9,238,969$ 9,252,541$ 9,144,010$ 10,771,050$ 9,950,614$ 9,367,979$ Personnel Services - FTE 2019 2020 2021 2022 2023 Building Inspector 0.25 0.25 - - - F.S.S. Program Coordinator 0.50 0.50 0.50 0.50 0.80 Housing Administrator 0.78 0.78 0.78 0.78 0.80 Housing Office Manager 0.96 0.96 0.96 0.96 0.80 Housing Program Assistant 3.84 3.84 4.33 4.33 4.20 Housing Receptionist - - 0.78 0.78 0.80 PubLicensesHsg. Coord 0.50 0.50 0.50 0.50 0.80 Housing Choice Voucher Program Coord 1.00 1.00 1.00 1.00 0.80 Total Personnel 7.83 7.83 8.85 8.85 9.00 Neighborhood & Development Services Department Division: Neighborhood Services Activity: Housing Authority Voucher (490200) 510   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 143,412$ 108,554 22,075$ 35,000$ 35,000$ 35,000$ Rents 295,244 280,156 295,785 280,160 295,780 295,780 Royalties & Commissions 273 247 226 250 230 230 Intergovernmental Federal Ingergovernmental Revenue 270,580 309,534 466,114 245,785 226,340 226,340 Miscellaneous Other Miscellaneous Revenue 59,698 9,928 5,501 6,451 1,010 1,010 Other Financial Sources Loans 13,216 12,797 21,802 13,000 13,000 13,000 Insurance Recoveries 279,874 2,258 - - - - Sale Of Assets - 4 6 - - - Total Revenues 1,062,297$ 723,479$ 811,508$ 580,646$ 571,360$ 571,360$ Expenditures: Personnel 164,836$ 160,090$ 184,156$ 204,863$ 214,092$ 220,515$ Services 369,339 464,559 539,790 338,603 334,056 340,737 Supplies 2,126 2,921 2,168 3,474 1,568 1,599 Capital Outlay 255,248 24,681 2,097,179 - - - Total Expenditures 791,548$ 652,252$ 2,823,294$ 546,940$ 549,716$ 562,851$ Personnel Services - FTE 2019 2020 2021 2022 2023 Building Inspector 0.25 0.25 - - - F.S.S. Program Coordinator 0.50 0.50 0.50 0.50 0.20 Housing Administrator 0.22 0.22 0.22 0.22 0.20 Housing Office Manager 0.04 0.04 0.04 0.04 0.20 Housing Program Assistant 0.16 0.16 0.29 0.29 0.80 Housing Receptionist - - 0.22 0.22 0.20 PubLicensesHsg. Coord 0.50 0.50 0.50 0.50 0.20 Housing Choice Voucher Program Coord - - - - 0.20 Total Personnel 1.67 1.67 1.77 1.77 2.00 Division: Neighborhood Services Activity: Housing Authority Public Housing (490300) 511 512 CAPITAL PROJECTS FUND Fund Summary Summary by Division Summary by Funding Source Annual Recurring Projects Project Summary by Name Unfunded Projects F Y 2 0 2 3 513 CAPITAL PROJECTS FUND The Capital Projects Fund accounts for the collection and disbursement of funds related to capital improvements or significant capital equipment. 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 bonded debt and for the construction and replacement of the City’s buildings and infrastructure. The first two years of the five-year capital improvement program (CIP) are certified as part of the operating budget in the Capital Projects Fund. The current five-year CIP is for years 2022-2026. Additional information for the City’s five-year CIP program including maps and photos is available on the City’s web page: https://www.icgov.org/budget under the Capital Improvement Program heading. Capital improvement projects involve the construction, purchase, or renovation of city facilities or property. Most of the projects are specific, non -recurring major improvements to the City's physical plant, are permanent in nature, and are greater than $25,000 and have a useful life of three years or more. The City also budgets annually recurring project funds for non-specified improvements of a specific nature; these funds are to be spent on improvements that meet the same definition above. Funding sources for capital improvement projects may be from operating funds, bond proceeds, grants, donations, and a variety of other funding sources. The three largest sources of funds are operating transfers in, bonded debt, and state and federal grants. For the CIP for years 2022-2026, the total funding sources are $205,922,725, and the total expenditures are $205,848,950. The difference between the total expenditures and the total funding sources over the five-year period is a result of prior plan funding sources that are being utilized to cover current plan expenditures such as engineering and design. The 2023 CIP expenditures of $47,356,220 will be certified as part of the fiscal year 2023 operating budget. The 2023 CIP funding sources of $47,958,995 will also be certified as part of the fiscal year 2023 operating budget. Budgeted fiscal year 2023 Capital Projects Fund revenues and transfers in also include a transfer in from the TIF funds to reimburse for prior year expenditures of $25,758. Total Capital Projects Fund fiscal year 2023 budgeted revenues and transfer in are $47,984,753. The changes to the 2022 CIP are amended into the fiscal year 2022 operating budget. The fiscal year 2022 Capital Projects Fund expenditure budget also includes totals from the carry forward of prior year projects that must be re-appropriated with the State. The amounts being carried forward from prior years are not included in the five-year CIP totals. The revised Capital Projects Fund expenditures for fiscal year 2022 are $77,959,172; the revised budget includes the 2022 CIP expenditures of $28,788,020 514 and prior year project carry forwards of $49,171,152 . A transfer out of $425,000 was carried forward from fiscal year 2021 for the final payment of the State sales tax flood mitigation grant loan to the Wastewater Fund. The revised fiscal year 2022 Capital Projects Fund revenues and transfers in budget also includes totals from the carry forward of prior year projects. The amounts being carried forward from prior years are not included in the five-year CIP totals. The revised Capital Projects Fund revenues and transfers in for fiscal year 2022 are $39,931,472; the revised budget includes the 2022 CIP funding sources of $26,784,020 and a transfer in from the TIF funds to reimburse for prior year expenditures of $18,191, and prior year project carry forwards of $13,129,261. Fund balance in the Capital Projects Fund primarily represents unspent funding sources from the current year and prior years. This balance fluctuates based on the timing of the issuance of bonds and the timing of the project expenditures. The estimated ending fund balance for fiscal year 2023 is $4,272,915. 515 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 51,478,202$ 37,683,022$ 38,062,482$ 42,097,081$ 3,644,382$ 4,272,915$ Revenues: Use Of Money And Property Interest Revenues 745,132$ 499,001$ 162,752$ -$ -$ -$ Intergovernmental Federal Intergovernmental Revenue 347,216 1,044,497 1,458,355 8,227,394 2,357,525 16,005,000 Disaster Assistance - - - - - - Other State Grants 2,723,823 4,961,896 1,643,322 3,777,578 650,000 - State 28E Agreements 161,848 90,661 91,484 50,000 425,000 272,000 Local 28E Agreements 25,000 25,000 31,740 1,600,000 - - Charges of Fees & Services Development Fees 63,645 93,462 355,368 - - - Miscellaneous Contributions & Donations 10,000 25,000 6,495 195,000 - - Printed Materials 4,360 885 525 - - - Other Miscellaneous Revenue 27,002 121,490 288,162 - - - Other Financial Sources Debt Sales 12,565,848 13,012,385 12,744,378 10,100,000 27,756,000 12,215,000 Sub-Total Revenues 16,673,874 19,874,276 16,782,581 23,949,972 31,188,525 28,492,000 Transfers In: Transfers-In from Governmental Funds 6,987,195 4,751,737 4,456,604 6,558,661 4,906,228 9,874,770 Transfers-In from Enterprise Funds 9,138,147 8,020,378 7,447,763 8,509,863 10,890,000 14,355,000 Miscellaneous Transfers-In 107,684 3,335 35,351 87,976 - - Internal Service (Non-Budgetary): Equipment Fund - - - 825,000 1,000,000 3,500,000 Sub-Total Transfers In 16,233,026 12,775,451 11,939,718 15,981,500 16,796,228 27,729,770 Total Revenues & Transfers In 32,906,900$ 32,649,727$ 28,722,299$ 39,931,472$ 47,984,753$ 56,221,770$ Expenditures: Governmental: General Government 440,206$ 1,060,808$ 2,827,102$ 869,855$ -$ -$ Culture & Recreation 8,245,547 5,556,924 2,482,195 9,139,432 4,305,000 6,975,000 Community and Economic Dvlpmnt 8,407,063 237,979 97,096 398,077 - - Public Safety 5,026 768,914 1,895,807 2,056,319 - 1,531,300 Public Works 22,655,067 16,948,609 11,031,324 41,630,909 15,460,470 20,860,470 Enterprise: Parking Operations 288,825 70,266 61,616 3,141,861 700,000 632,000 Public Transportation 178,752 36,345 89,234 948,191 120,000 20,120,000 Wastewater Treatment 2,203,521 3,025,409 2,453,813 7,737,166 19,466,000 3,059,000 Water Operations 922,313 1,137,779 376,206 3,101,800 1,042,500 844,000 Refuse Operations - - - 550,000 - - Landfill 1,698,022 - 879,645 3,452,104 5,175,000 840,000 Storm Water 226,608 594,327 879,466 3,136,294 690,000 990,000 Airport 156,128 1,082,908 664,196 1,797,164 397,250 450,000 Sub-Total Expenditures 45,427,080 30,520,267 23,737,700 77,959,172 47,356,220 56,301,770 Transfers Out: Miscellaneous Transfers Out 1,275,000 1,750,000 950,000 425,000 - - Sub-Total Transfers Out 1,275,000 1,750,000 950,000 425,000 - - Total Expenditures & Transfers Out 46,702,080$ 32,270,267$ 24,687,700$ 78,384,172$ 47,356,220$ 56,301,770$ Fund Balance, June 30 37,683,022$ 38,062,482$ 42,097,081$ 3,644,382$ 4,272,915$ 4,192,915$ Capital Projects Fund Fund Summary 516 Capital Improvement Plan 2022-2026 City of Iowa City, Iowa Division Summary thru2022 2026 TotalCategory20222023202420252026 Airport 1,148,750 397,250 450,000 1,400,000 1,170,000 4,566,000 Equipment 825,000 1,000,000 11,000,000 12,825,000 Fire 95,000 1,422,800 1,700,000 3,217,800 Government Buildings 955,000 1,700,000 1,100,000 550,000 350,000 4,655,000 Landfill 838,800 5,175,000 840,000 280,000 7,133,800 Library 150,000 375,000 400,000 925,000 Parking Operations 2,090,000 700,000 632,000 737,500 500,000 4,659,500 Parks Maintenance 1,480,000 2,605,000 3,720,000 1,240,000 3,220,000 12,265,000 Police 125,000 108,500 233,500 Public Works Administration 750,000 750,000 Recreation 100,000 500,000 5,500,000 6,100,000 Senior Center 2,720,000 1,655,000 1,745,000 6,120,000 Stormwater 1,625,000 690,000 990,000 240,000 240,000 3,785,000 Street Operations 11,870,470 13,710,470 9,860,470 27,147,470 17,010,470 79,599,350 Transit Operations 120,000 120,000 20,120,000 120,000 120,000 20,600,000 Wastewater Treatment 3,464,000 19,466,000 3,059,000 3,338,000 3,519,500 32,846,500 Water Operations 1,181,000 1,042,500 844,000 1,200,000 1,300,000 5,567,500 28,788,020 47,356,220 56,301,770 43,592,970 29,809,970 205,848,950TOTAL 517 Airport, $4,566,000 Fire, $3,217,800 Equipment, $12,825,000 Landfill, $7,133,800 Library, $925,000 Government Buildings, $4,655,000 Parks Maint, $12,265,000 Parking, $4,659,500 Transit, $20,600,000 Police, $233,500 Public Works Admin, $750,000 Recreation, $6,100,000 Senior Center, $6,120,000 Stormwater, $3,785,000 Streets, $79,599,350 Wastewater, $32,846,500 Water, $5,567,500 Capital Improvement Program by Division 2022-2026 $205,848,950 518 Capital Improvement Plan 2022-2026 City of Iowa City, Iowa Projects By Division 2022 2026thru Total20222023202420252026CategoryProject #Priority Airport A3447 75,00075,000Airport Parking Lot Expansion 3 A3462 94,00094,000Hangar A Door Replacement 2 A3465 150,000150,000Runway 7 Environmental Assessment 1 A3466 1,170,0001,170,000Runway 7 Extension (213')2 A3470 566,000566,000Runway 25 Threshold Relocation 1 A3471 397,250397,250Runway 12/30 Threshold Displacement/Relocation 1 A3473 1,250,0001,250,000Airport Apron Expansion 2 A3474 250,000250,000Runway 7/25 Pavement Repairs 2 A3475 200,000200,000Runway 12/30 Pavement Repairs 2 A3476 413,750413,750South Hanger Development Apron Expansion 1 4,566,0001,148,750 397,250 450,000 1,400,000 1,170,000Airport Total Equipment P3953 12,000,0001,000,000 11,000,000Equipment Maintenance Facility replacement 2 P3987 825,000825,000Non-Public Safety Radio System Upgrade 1 12,825,000825,000 1,000,000 11,000,000Equipment Total Fire Z4406 2,560,0001,360,000 1,200,000Fire Apparatus Replacement Program 1 Z4409 95,00095,000Fire Station #1 Apparatus Bay Slab Reconstruction 2 Z4410 62,80062,800Fire Station #1 Carpet/Tile Flooring Replacement 2 Z4411 500,000500,000Fire Station #5 Construction and #3 Replacement 2 3,217,80095,000 1,422,800 1,700,000Fire Total Government Buildings R4129 810,000400,000 260,000 50,000 50,000 50,000City Hall - Other Projects 1 R4194 1,250,000250,000 250,000 250,000 250,000 250,000Climate Action Facility Improvements 3 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 1 R4332 205,000205,000Upgrade Building BAS Controls 3 R4351 950,000250,000 700,000Recreation Center Improvements 1 R4370 640,000640,000Robert A. Lee Recreation Center Pool Filter & HVAC 2 R4381 300,00050,000 250,000Event Facility Improvements 2 R4388 250,00050,000 200,000ADA Elevator Improvements 1 4,655,000955,000 1,700,000 1,100,000 550,000 350,000Government Buildings Total Landfill L3328 1,100,000100,000 1,000,000Landfill Equipment Building Replacement 2 L3333 330,00030,000 300,000Compost Pad Improvements 2 L3335 600,00060,000 540,000Landfill Dual Extraction System Expansion 3 L3338 4,300,000215,000 4,085,000Future Landfill Cell 1 L3340 175,000175,000Bulk Water Fill Station 2 L3342 150,000150,000Leachate Lagoon updates 2 519 Total20222023202420252026CategoryProject #Priority L3344 198,800198,800ACM Landfill Gas Infrastructure Expansion 1 L3345 280,000280,000Excavator for compost operations 2 7,133,800838,800 5,175,000 840,000 280,000Landfill Total Library B4343 775,000375,000 400,000Carpet and Furnishings Replacement 2 B4346 150,000150,000Automated Material Handler/Sorter 3 925,000150,000 375,000 400,000Library Total Parking Operations T3004 2,650,000650,000 500,000 500,000 500,000 500,000Parking Facility Restoration Repair 2 T3021 100,000100,000Video Cameras for Parking Facilities 3 T3022 90,00090,000Parking Enforcement Vehicles 3 T3023 1,000,0001,000,000Parking Ramp Automated Parking Equipment 2 T3025 400,000200,000 200,000Replacement of LED fixtures in Parking Facilities 2 T3026 237,500237,500Tower Place Drainage Modifications 1 T3027 50,00050,000Parking Ramp Stairwell Roof Replacement 1 T3028 132,000132,000Tower Place Office Remodel 3 4,659,5002,090,000 700,000 632,000 737,500 500,000Parking Operations Total Parks Maintenance R4130 450,00090,000 90,000 90,000 90,000 90,000Parks Annual Improvements/Maintenance 1 R4132 150,00030,000 30,000 30,000 30,000 30,000Park Annual ADA Accessibility Improvements 2 R4206 125,00025,000 25,000 25,000 25,000 25,000Intra-city Bike Trails 2 R4227 1,700,000200,000 1,500,000Hwy 6 Sidepath - Broadway to Fairmeadows 5 R4346 700,000350,000 350,000Palisades or Stone Bridge Park Development 2 R4350 390,000390,000Chadek Green Park Playground & and Shelter 2 R4357 150,000150,000Whispering Meadows Park Ecological Restoration 2 R4358 600,000600,000Lower City Park Shelters & Restroom Replacement 2 R4359 425,000425,000Kiwanis Park Playground & Shelter Renovation 2 R4362 450,000450,000Napoleon Park Softball Fields 5-8 Renovation 3 R4363 600,00050,000 550,000Upper City Park Improvements 2 R4365 245,000245,000Hickory Hill Park Conklin St Shelter & Restrooms 2 R4368 450,000450,000Court Hill Park Shelter & Playground Replacement 2 R4371 175,000175,000Happy Hollow Playground Replacement 2 R4372 1,250,0001,250,000Terrell Mill Skate Park Redevelopment 2 R4374 950,000950,000Mercer Park Ball Diamond Improvements 3 R4375 300,000300,000Hunter's Run Park Playground & Shelter 2 R4380 500,000100,000 100,000 100,000 100,000 100,000Annual Contracted Tree Planting 4 R4382 180,000180,000Off Road Bike Trail Development 5 R4384 135,000135,000Benton Hills Playground Replacement 2 R4385 350,000350,000College Green Park Playground 2 R4387 575,00065,000 510,000Willow Creek Trail Replacement 2 R4389 300,000300,000N. Market Square Playground Replacement 2 R4390 240,000240,000Reno Street Park Renovations 2 R4391 175,000175,000Tennis Court Renovations 5 R4392 700,000700,000Westside Park Land Acquisition 2 12,265,0001,480,000 2,605,000 3,720,000 1,240,000 3,220,000Parks Maintenance Total Police Y4446 125,000125,000Digital Photo Evidence Management 3 Y4447 108,500108,500Animal Shelter Standy Generator 2 233,500125,000 108,500Police Total 520 Total20222023202420252026CategoryProject #Priority Public Works Administration P3988 750,000750,000Entrance Way Improvements 4 750,000750,000Public Works Administration Total Recreation R4229 6,000,000500,000 5,500,000City Park Pool Replacement 3 R4230 100,000100,000Splash Pad Improvements 2 6,100,000100,000 500,000 5,500,000Recreation Total Senior Center K1001 2,720,0002,720,000Senior Center Facility Exterior Improvements 4 K1002 3,400,0001,655,000 1,745,000Senior Center Interior Improvements Project 3 6,120,0002,720,000 1,655,000 1,745,000Senior Center Total Stormwater M3631 960,000240,000 240,000 240,000 240,000Annual Stormwater Improvements 2 M3633 1,625,0001,625,000North Westminster Storm Sewer Upgrades 2 M3634 350,000350,000Rundell Street Pump Station Vault Modifications 2 M3635 850,000100,000 750,000River Street Storm Sewer Improvements 2 3,785,0001,625,000 690,000 990,000 240,000 240,000Stormwater Total Street Operations S3814 1,100,000300,000 200,000 200,000 200,000 200,000Annual Traffic Signal Projects 3 S3816 110,00050,000 15,000 15,000 15,000 15,000Traffic Calming 3 S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 1 S3824 10,536,9402,107,388 2,107,388 2,107,388 2,107,388 2,107,388Annual Pavement Rehabilitation 1 S3826 940,410188,082 188,082 188,082 188,082 188,082Underground Electrical Facilities 2 S3827 750,000150,000 150,000 150,000 150,000 150,000Bicycle Master Plan Implementation 3 S3910 1,250,000250,000 250,000 250,000 250,000 250,000Annual Bridge Maintenance & Repair 1 S3939 3,000,000300,000 2,700,000Dubuque Street Reconstruction 1 S3940 100,000100,000Kirkwood Avenue to Capitol Street Connection 2 S3946 6,600,000150,000 6,450,000Court Street Reconstruction 2 S3950 6,350,0006,350,000Rochester Ave Reconst- First Ave. to Ralston Creek 2 S3951 150,000150,000Hwy 1/Hwy 6 Intersection Improvements Study 2 S3952 15,750,00015,750,000Dodge Street Reconstruct - Governor to Burlington 2 S3955 1,437,000200,000 1,237,000N. Gilbert Street Reconstruction 2 S3956 3,125,0003,125,000Gilbert Street Bridge Replacement 1 S3958 6,700,000700,000 6,000,000Park Road Reconstruct - Rocky Shore to Riverside 2 S3959 11,000,0001,000,000 10,000,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2 S3960 100,000100,000Oakdale Blvd Extension - Alignment Study 2 S3963 750,000750,000Burlington Street Bridge Replacement 1 S3965 1,350,0001,350,000Fairchild Street Reconstruction 2 S3977 2,250,000150,000 2,100,000Iowa Avenue Bridge Rehabilitation 2 S3978 1,300,000225,000 1,075,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1 S3979 1,850,000250,000 1,600,000South Dubuque St Reconstruction - Wright to Benton 2 S3980 2,600,000300,000 2,300,000Market & Jefferson Street Two-Way Conversion 5 79,599,35011,870,470 13,710,470 9,860,470 27,147,470 17,010,470Street Operations Total Transit Operations T3055 20,000,00020,000,000Transit Maintenance Facility Relocation 2 T3067 600,000120,000 120,000 120,000 120,000 120,000Transit Interchange and Bus Stop Improvements 2 521 Total20222023202420252026CategoryProject #Priority 20,600,000120,000 120,000 20,120,000 120,000 120,000Transit Operations Total Wastewater Treatment V3101 3,750,000750,000 750,000 750,000 750,000 750,000Annual Sewer Main Replacement 2 V3151 12,801,000880,000 11,921,000Digester Complex Rehabilitation 1 V3154 1,025,00025,000 1,000,000Hawkeye Lift Station Rehabilitation 2 V3155 4,500,000110,000 4,390,000Rohret South Sewer 2 V3157 238,000238,000Wastewater Plant Mixer Improvements 2 V3158 170,000170,000Biosolids Conveyor Improvements 2 V3162 580,000580,000Benton Street Trunk Sewer Improvements 1 V3163 300,000300,000Aeration Basin Electric & Instrument Improvements 3 V3164 1,009,0001,009,000Return Activated Sludge Pump Replacement 2 V3165 605,000605,000Replacement of Influent Pump Station Pumps 2 V3167 394,000394,000Replace Grit Classifiers 2 V3169 1,475,0001,475,000Napoleon Lift Station Improvements 1 V3170 900,000300,000 300,000 300,000WWTP Roof Replacements 1 V3172 150,000150,000Highlander Lift Station Improvements 2 V3173 175,000175,000Jet Truck Replacement 1 V3174 2,036,0002,036,000Aeration Equipment Improvements 3 V3175 251,000251,000Influent Flow Monitoring 1 V3176 71,00071,000Treatment Plant Paving Improvements 2 V3177 371,00035,000 336,000HVAC Replacement 2 V3178 526,000526,000Primary Clarifier Repairs 2 V3179 1,210,0001,210,000Rotating Drum Thickener Replacement 2 V3180 97,50097,500Peninsula Control Panel and Pump Improvement 2 V3181 212,000212,000Wastewater Division Master Plan 2 32,846,5003,464,000 19,466,000 3,059,000 3,338,000 3,519,500Wastewater Treatment Total Water Operations W3300 650,00050,000 600,000Bradford Drive Water Main Replacement 3 W3313 526,000526,000Hwy 1 (Hawk Ridge to WalMart) Water Main Repl 2 W3314 650,00050,000 600,000High Service Pump VFD Replacement 2 W3316 200,000200,000Chlorine Feeder System Upgrade 2 W3317 65,00065,000Water Front Meeting Room A/V Upgrades 3 W3318 40,00040,000GSR Generator Enclosure Replacement 2 W3320 661,50067,500 594,000Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl 1 W3321 150,000150,000Treatment Technology Study 2 W3322 1,000,000100,000 900,000Collector Well #2 Cleaning and Upgrade 1 W3323 250,000250,000Water Distribution Asset Inventory 2 W3324 75,00075,000Water Plant HVAC Study 3 W3325 100,000100,000Roof Replacements 2 W3326 600,000600,000Treatment Process Update 2 W3327 600,000600,000Melrose Water Main Camp Cardinal to 218 2 5,567,5001,181,000 1,042,500 844,000 1,200,000 1,300,000Water Operations Total GRAND TOTAL 205,848,95028,788,020 47,356,220 56,301,770 43,592,970 29,809,970 522 City of Iowa City, Iowa Capital Improvement Plan 2022-2026 2022 thru 2026 Funding Source Summary TotalSource20222023202420252026 AIRPORT FUND 415,56381,063 32,500 45,000 140,000 117,000 EMERGENCY LEVY 1,750,000350,000 350,000 350,000 350,000 350,000 EQUIPMENT FUND 5,325,000825,000 1,000,000 3,500,000 FACILITY REPLACEMENT RESERVE 11,800,0005,500,000 5,800,000 500,000 FEDERAL GRANTS 29,211,212765,687 2,357,525 16,005,000 5,010,000 5,073,000 GENERAL FUND 5,534,300950,000 1,520,000 1,014,300 920,000 1,130,000 GO BONDS-ESSENTIAL PURPOSE 51,077,0008,700,000 7,600,000 8,765,000 11,382,000 14,630,000 GO BONDS-GENERAL PURPOSE 9,185,0001,400,000 2,485,000 3,450,000 1,400,000 450,000 LANDFILL FUND 3,333,800623,800 1,090,000 1,340,000 280,000 LANDFILL REPLACEMENT RESERVE 5,300,0001,215,000 4,085,000 OTHER STATE GRANTS 10,638,000138,000 650,000 9,850,000 PARKING FUND 3,659,5001,090,000 700,000 632,000 737,500 500,000 REFUSE COLLECTION FUND 250,000250,000 REVENUE BONDS 17,671,00017,671,000 ROAD USE TAX FUND 13,620,0002,832,000 2,697,000 2,697,000 2,697,000 2,697,000 STORMWATER FUND 4,035,0001,625,000 690,000 1,240,000 240,000 240,000 TAX INCREMENT FINANCING 2,000,0002,000,000 TRANSIT FUND 5,600,000120,000 120,000 5,120,000 120,000 120,000 UNIVERSITY OF IOWA 937,000425,000 272,000 240,000 UTILITY FRANCHISE TAX 1,567,350313,470 313,470 313,470 313,470 313,470 WASTEWATER FUND 16,545,5002,474,000 3,130,000 4,084,000 3,338,000 3,519,500 WATER FUND 6,467,5001,281,000 1,042,500 1,644,000 1,200,000 1,300,000 26,784,020 47,958,995 56,221,770 43,497,970 31,459,970 205,922,725GRAND TOTAL 523 Utility Franchise Tax, $1,567,350 Facility Replacement Reserve, $11,800,000 Federal Grants, $29,211,212 University of Iowa, $937,000 Other State Grants, $10,638,000General Fund, $5,534,300Road Use Tax, $13,620,000 Water, $6,467,500 Wastewater, $16,545,500 Parking, $3,659,500 Transit, $5,600,000 Airport, $415,563 Landfill, $8,633,800 Stormwater, $4,035,000 Tax Increment Financing, $2,000,000 Emergency Levy, $1,750,000 Refuse Collection, $250,000 Equipment, $5,325,000 GO Bonds, $60,262,000 Revenue Bonds, $17,671,000 Capital Improvement Program by Funding Source 2022-2026 $205,922,725 524 Capital Improvement Plan 2022-2026 City of Iowa City, Iowa Projects By Funding Source 2022 2026thru TotalSourceProject #Priority 2022 2023 2024 2025 2026 AIRPORT FUND A3462 19,00019,000Hangar A Door Replacement 2 A3465 15,00015,000Runway 7 Environmental Assessment 1 A3466 117,000117,000Runway 7 Extension (213')2 A3471 32,50032,500Runway 12/30 Threshold Displacement/Relocation 1 A3473 125,000125,000Airport Apron Expansion 2 A3474 25,00025,000Runway 7/25 Pavement Repairs 2 A3475 20,00020,000Runway 12/30 Pavement Repairs 2 A3476 62,06362,063South Hanger Development Apron Expansion 1 415,56381,063 32,500 45,000 140,000 117,000AIRPORT FUND Total EMERGENCY LEVY R4194 1,250,000250,000 250,000 250,000 250,000 250,000Climate Action Facility Improvements 3 R4380 500,000100,000 100,000 100,000 100,000 100,000Annual Contracted Tree Planting 4 1,750,000350,000 350,000 350,000 350,000 350,000EMERGENCY LEVY Total EQUIPMENT FUND P3953 4,500,0001,000,000 3,500,000Equipment Maintenance Facility replacement 2 P3987 825,000825,000Non-Public Safety Radio System Upgrade 1 5,325,000825,000 1,000,000 3,500,000EQUIPMENT FUND Total FACILITY REPLACEMENT RESER K1002 2,000,0001,000,000 1,000,000Senior Center Interior Improvements Project 3 P3953 4,000,0004,000,000Equipment Maintenance Facility replacement 2 R4229 5,300,000500,000 4,800,000City Park Pool Replacement 3 Z4411 500,000500,000Fire Station #5 Construction and #3 Replacement 2 11,800,0005,500,000 5,800,000 500,000FACILITY REPLACEMENT RESERVE Total FEDERAL GRANTS A3465 135,000135,000Runway 7 Environmental Assessment 1 A3466 1,053,0001,053,000Runway 7 Extension (213')2 A3470 414,000414,000Runway 25 Threshold Relocation 1 A3471 357,525357,525Runway 12/30 Threshold Displacement/Relocation 1 A3473 1,125,0001,125,000Airport Apron Expansion 2 A3474 225,000225,000Runway 7/25 Pavement Repairs 2 A3475 180,000180,000Runway 12/30 Pavement Repairs 2 A3476 351,687351,687South Hanger Development Apron Expansion 1 R4227 520,000520,000Hwy 6 Sidepath - Broadway to Fairmeadows 5 R4372 600,000600,000Terrell Mill Skate Park Redevelopment 2 525 TotalSourceProject #Priority 2022 2023 2024 2025 2026 S3952 3,750,0003,750,000Dodge Street Reconstruct - Governor to Burlington 2 S3956 1,000,0001,000,000Gilbert Street Bridge Replacement 1 S3959 3,500,0003,500,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2 S3977 1,000,0001,000,000Iowa Avenue Bridge Rehabilitation 2 T3055 15,000,00015,000,000Transit Maintenance Facility Relocation 2 29,211,212765,687 2,357,525 16,005,000 5,010,000 5,073,000FEDERAL GRANTS Total GENERAL FUND B4343 775,000375,000 400,000Carpet and Furnishings Replacement 2 B4346 150,000150,000Automated Material Handler/Sorter 3 P3988 650,000650,000Entrance Way Improvements 4 R4129 150,00050,000 50,000 50,000City Hall - Other Projects 1 R4130 450,00090,000 90,000 90,000 90,000 90,000Parks Annual Improvements/Maintenance 1 R4132 150,00030,000 30,000 30,000 30,000 30,000Park Annual ADA Accessibility Improvements 2 R4206 125,00025,000 25,000 25,000 25,000 25,000Intra-city Bike Trails 2 R4230 100,000100,000Splash Pad Improvements 2 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 1 R4346 700,000350,000 350,000Palisades or Stone Bridge Park Development 2 R4357 150,000150,000Whispering Meadows Park Ecological Restoration 2 R4374 250,000250,000Mercer Park Ball Diamond Improvements 3 R4381 300,00050,000 250,000Event Facility Improvements 2 R4382 180,000180,000Off Road Bike Trail Development 5 R4384 135,000135,000Benton Hills Playground Replacement 2 R4388 250,00050,000 200,000ADA Elevator Improvements 1 R4391 175,000175,000Tennis Court Renovations 5 S3951 150,000150,000Hwy 1/Hwy 6 Intersection Improvements Study 2 S3960 100,000100,000Oakdale Blvd Extension - Alignment Study 2 Y4446 125,000125,000Digital Photo Evidence Management 3 Y4447 108,500108,500Animal Shelter Standy Generator 2 Z4406 48,00048,000Fire Apparatus Replacement Program 1 Z4410 62,80062,800Fire Station #1 Carpet/Tile Flooring Replacement 2 5,534,300950,000 1,520,000 1,014,300 920,000 1,130,000GENERAL FUND Total GO BONDS-ESSENTIAL PURPOSE R4227 1,180,0001,180,000Hwy 6 Sidepath - Broadway to Fairmeadows 5 R4350 450,000450,000Chadek Green Park Playground & and Shelter 2 R4358 600,000600,000Lower City Park Shelters & Restroom Replacement 2 R4359 425,000425,000Kiwanis Park Playground & Shelter Renovation 2 R4363 600,000600,000Upper City Park Improvements 2 R4365 245,000245,000Hickory Hill Park Conklin St Shelter & Restrooms 2 R4368 450,000450,000Court Hill Park Shelter & Playground Replacement 2 R4371 175,000175,000Happy Hollow Playground Replacement 2 R4375 300,000300,000Hunter's Run Park Playground & Shelter 2 R4385 350,000350,000College Green Park Playground 2 R4389 300,000300,000N. Market Square Playground Replacement 2 R4390 240,000240,000Reno Street Park Renovations 2 S3939 3,000,0003,000,000Dubuque Street Reconstruction 1 S3946 6,600,0006,600,000Court Street Reconstruction 2 S3950 6,350,0006,350,000Rochester Ave Reconst- First Ave. to Ralston Creek 2 S3952 2,400,0002,400,000Dodge Street Reconstruct - Governor to Burlington 2 S3955 1,437,0001,437,000N. Gilbert Street Reconstruction 2 S3956 2,300,0002,300,000Gilbert Street Bridge Replacement 1 526 TotalSourceProject #Priority 2022 2023 2024 2025 2026 S3958 6,700,0006,700,000Park Road Reconstruct - Rocky Shore to Riverside 2 S3959 7,500,0007,500,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2 S3965 1,450,0001,450,000Fairchild Street Reconstruction 2 S3977 1,250,0001,250,000Iowa Avenue Bridge Rehabilitation 2 S3978 325,000325,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1 S3979 1,850,0001,850,000South Dubuque St Reconstruction - Wright to Benton 2 S3980 2,600,0002,600,000Market & Jefferson Street Two-Way Conversion 5 Z4406 2,000,0001,040,000 960,000Fire Apparatus Replacement Program 1 51,077,0008,700,000 7,600,000 8,765,000 11,382,000 14,630,000GO BONDS-ESSENTIAL PURPOSE Total GO BONDS-GENERAL PURPOSE K1001 700,000700,000Senior Center Facility Exterior Improvements 4 K1002 1,400,000700,000 700,000Senior Center Interior Improvements Project 3 P3953 700,000700,000Equipment Maintenance Facility replacement 2 R4129 660,000400,000 260,000City Hall - Other Projects 1 R4229 700,000700,000City Park Pool Replacement 3 R4332 205,000205,000Upgrade Building BAS Controls 3 R4351 950,000250,000 700,000Recreation Center Improvements 1 R4362 450,000450,000Napoleon Park Softball Fields 5-8 Renovation 3 R4370 700,000700,000Robert A. Lee Recreation Center Pool Filter & HVAC 2 R4372 650,000650,000Terrell Mill Skate Park Redevelopment 2 R4374 700,000700,000Mercer Park Ball Diamond Improvements 3 R4387 575,000575,000Willow Creek Trail Replacement 2 R4392 700,000700,000Westside Park Land Acquisition 2 Z4409 95,00095,000Fire Station #1 Apparatus Bay Slab Reconstruction 2 9,185,0001,400,000 2,485,000 3,450,000 1,400,000 450,000GO BONDS-GENERAL PURPOSE Total LANDFILL FUND L3328 1,100,000100,000 1,000,000Landfill Equipment Building Replacement 2 L3333 330,00030,000 300,000Compost Pad Improvements 2 L3335 600,00060,000 540,000Landfill Dual Extraction System Expansion 3 L3340 175,000175,000Bulk Water Fill Station 2 L3342 150,000150,000Leachate Lagoon updates 2 L3344 198,800198,800ACM Landfill Gas Infrastructure Expansion 1 L3345 280,000280,000Excavator for compost operations 2 P3953 500,000500,000Equipment Maintenance Facility replacement 2 3,333,800623,800 1,090,000 1,340,000 280,000LANDFILL FUND Total LANDFILL REPLACEMENT RESE L3338 4,300,000215,000 4,085,000Future Landfill Cell 1 T3023 1,000,0001,000,000Parking Ramp Automated Parking Equipment 2 5,300,0001,215,000 4,085,000LANDFILL REPLACEMENT RESERVE Total OTHER STATE GRANTS A3447 63,00063,000Airport Parking Lot Expansion 3 A3462 75,00075,000Hangar A Door Replacement 2 S3952 9,850,0009,850,000Dodge Street Reconstruct - Governor to Burlington 2 527 TotalSourceProject #Priority 2022 2023 2024 2025 2026 S3978 650,000650,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1 10,638,000138,000 650,000 9,850,000OTHER STATE GRANTS Total PARKING FUND T3004 2,650,000650,000 500,000 500,000 500,000 500,000Parking Facility Restoration Repair 2 T3021 100,000100,000Video Cameras for Parking Facilities 3 T3022 90,00090,000Parking Enforcement Vehicles 3 T3025 400,000200,000 200,000Replacement of LED fixtures in Parking Facilities 2 T3026 237,500237,500Tower Place Drainage Modifications 1 T3027 50,00050,000Parking Ramp Stairwell Roof Replacement 1 T3028 132,000132,000Tower Place Office Remodel 3 3,659,5001,090,000 700,000 632,000 737,500 500,000PARKING FUND Total REFUSE COLLECTION FUND P3953 250,000250,000Equipment Maintenance Facility replacement 2 250,000250,000REFUSE COLLECTION FUND Total REVENUE BONDS V3151 12,921,00012,921,000Digester Complex Rehabilitation 1 V3155 4,750,0004,750,000Rohret South Sewer 2 17,671,00017,671,000REVENUE BONDS Total ROAD USE TAX FUND S3814 1,100,000300,000 200,000 200,000 200,000 200,000Annual Traffic Signal Projects 3 S3816 110,00050,000 15,000 15,000 15,000 15,000Traffic Calming 3 S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 1 S3824 9,910,0001,982,000 1,982,000 1,982,000 1,982,000 1,982,000Annual Pavement Rehabilitation 1 S3827 750,000150,000 150,000 150,000 150,000 150,000Bicycle Master Plan Implementation 3 S3910 1,250,000250,000 250,000 250,000 250,000 250,000Annual Bridge Maintenance & Repair 1 13,620,0002,832,000 2,697,000 2,697,000 2,697,000 2,697,000ROAD USE TAX FUND Total STORMWATER FUND M3631 960,000240,000 240,000 240,000 240,000Annual Stormwater Improvements 2 M3633 1,625,0001,625,000North Westminster Storm Sewer Upgrades 2 M3634 350,000350,000Rundell Street Pump Station Vault Modifications 2 M3635 850,000100,000 750,000River Street Storm Sewer Improvements 2 P3953 250,000250,000Equipment Maintenance Facility replacement 2 4,035,0001,625,000 690,000 1,240,000 240,000 240,000STORMWATER FUND Total TAX INCREMENT FINANCING K1001 2,000,0002,000,000Senior Center Facility Exterior Improvements 4 2,000,0002,000,000TAX INCREMENT FINANCING Total TRANSIT FUND T3055 5,000,0005,000,000Transit Maintenance Facility Relocation 2 528 TotalSourceProject #Priority 2022 2023 2024 2025 2026 T3067 600,000120,000 120,000 120,000 120,000 120,000Transit Interchange and Bus Stop Improvements 2 5,600,000120,000 120,000 5,120,000 120,000 120,000TRANSIT FUND Total UNIVERSITY OF IOWA P3988 100,000100,000Entrance Way Improvements 4 S3978 325,000325,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1 Z4406 512,000272,000 240,000Fire Apparatus Replacement Program 1 937,000425,000 272,000 240,000UNIVERSITY OF IOWA Total UTILITY FRANCHISE TAX S3824 626,940125,388 125,388 125,388 125,388 125,388Annual Pavement Rehabilitation 1 S3826 940,410188,082 188,082 188,082 188,082 188,082Underground Electrical Facilities 2 1,567,350313,470 313,470 313,470 313,470 313,470UTILITY FRANCHISE TAX Total WASTEWATER FUND P3953 1,000,0001,000,000Equipment Maintenance Facility replacement 2 V3101 3,750,000750,000 750,000 750,000 750,000 750,000Annual Sewer Main Replacement 2 V3154 1,025,0001,025,000Hawkeye Lift Station Rehabilitation 2 V3157 238,000238,000Wastewater Plant Mixer Improvements 2 V3158 170,000170,000Biosolids Conveyor Improvements 2 V3162 580,000580,000Benton Street Trunk Sewer Improvements 1 V3163 300,000300,000Aeration Basin Electric & Instrument Improvements 3 V3164 1,009,0001,009,000Return Activated Sludge Pump Replacement 2 V3165 605,000605,000Replacement of Influent Pump Station Pumps 2 V3167 394,000394,000Replace Grit Classifiers 2 V3169 1,475,0001,475,000Napoleon Lift Station Improvements 1 V3170 900,000300,000 300,000 300,000WWTP Roof Replacements 1 V3172 150,000150,000Highlander Lift Station Improvements 2 V3173 175,000175,000Jet Truck Replacement 1 V3174 2,036,0002,036,000Aeration Equipment Improvements 3 V3175 251,000251,000Influent Flow Monitoring 1 V3176 71,00071,000Treatment Plant Paving Improvements 2 V3177 371,00035,000 336,000HVAC Replacement 2 V3178 526,000526,000Primary Clarifier Repairs 2 V3179 1,210,0001,210,000Rotating Drum Thickener Replacement 2 V3180 97,50097,500Peninsula Control Panel and Pump Improvement 2 V3181 212,000212,000Wastewater Division Master Plan 2 16,545,5002,474,000 3,130,000 4,084,000 3,338,000 3,519,500WASTEWATER FUND Total WATER FUND P3953 800,000800,000Equipment Maintenance Facility replacement 2 W3300 650,00050,000 600,000Bradford Drive Water Main Replacement 3 W3313 626,000626,000Hwy 1 (Hawk Ridge to WalMart) Water Main Repl 2 W3314 650,00050,000 600,000High Service Pump VFD Replacement 2 W3316 200,000200,000Chlorine Feeder System Upgrade 2 W3317 65,00065,000Water Front Meeting Room A/V Upgrades 3 W3318 40,00040,000GSR Generator Enclosure Replacement 2 W3320 661,50067,500 594,000Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl 1 W3321 150,000150,000Treatment Technology Study 2 529 TotalSourceProject #Priority 2022 2023 2024 2025 2026 W3322 1,000,000100,000 900,000Collector Well #2 Cleaning and Upgrade 1 W3323 250,000250,000Water Distribution Asset Inventory 2 W3324 75,00075,000Water Plant HVAC Study 3 W3325 100,000100,000Roof Replacements 2 W3326 600,000600,000Treatment Process Update 2 W3327 600,000600,000Melrose Water Main Camp Cardinal to 218 2 6,467,5001,281,000 1,042,500 1,644,000 1,200,000 1,300,000WATER FUND Total 205,922,72526,784,020 47,958,995 56,221,770 43,497,970 31,459,970GRAND TOTAL 530 Capital Improvement Plan 2022-2026 City of Iowa City, Iowa Annual Recurring Projects 2022 2026thru PARKS & RECREATION Total20222023202420252026DepartmentProject #Priority R4129 810,000400,000 260,000 50,000 50,000 50,000City Hall - Other Projects 1 R4130 450,00090,000 90,000 90,000 90,000 90,000Parks Annual Improvements/Maintenance 1 R4132 150,00030,000 30,000 30,000 30,000 30,000Park Annual ADA Accessibility Improvements 1 R4194 1,250,000250,000 250,000 250,000 250,000 250,000Climate Action Facility Improvements 1 R4206 125,00025,000 25,000 25,000 25,000 25,000Intra-city Bike Trails 1 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 1 R4380 500,000100,000 100,000 100,000 100,000 100,000Annual Contracted Tree Planting 1 3,535,000945,000 805,000 595,000 595,000 595,000PARKS & RECREATION Total 2022 - Roof Replacement; 2023 - Renovate lower level restrooms. 2024 - Remodel Employee Fitness room bathroom to become ADA compliant and add toilet and sink. Update finishes and lighting in space; 2025 and 2026 - Undesignated. R4129 City Hall - Other Projects Annual funding for small capital projects and improvements throughout park system. Priorities per the 2017 Park Master Plan are: Park Signs, Site Furnishings, Shelter/Facility Maintenance, Court Maintenance, Partner Opportunities for Small Projects and Emerging Opportunities and Needs. R4130 Parks Annual Improvements/Maintenance Small projects in parks to improve and enhance physical accessility to park facilities and activity centers. 2022 - Oak Grove; 2023 - Kiwanis, Hunter's Run and Ryerson's Woods; 2024 - Reno St; 2025 - Thornberry and Crandic; 2026 - Undetermined R4132 Park Annual ADA Accessibility Improvements Improvements to municipal facilities that reduce carbon emmissions and conserve resources such as LED lighting improvements, solar panel additions, window replacements, etc. R4194 Climate Action Facility Improvements Annual appropriation for the construction or repair of bike trails. R4206 Intra-city Bike Trails Annual projects to maintain RALRC & Mercer/Scanlon Recreation Centers. 2022 - RALRC Lower Level Flooring; 2023 RALRC Craft Room Renovations; 2024 - Renovate former shooting range and lower level storage; 2025 and 2026 not yet designated. R4330 Annual Recreation Center Improvements Annual contracted tree program for additions to street trees, neighborhood infill and park tree plantings. Areas of emphasis include low income neighborhoods as well as neighborhoods that lost trees to the Emerald Ash Borer or the 2020 Derecho storm. R4380 Annual Contracted Tree Planting 531 PUBLIC WORKS Total20222023202420252026DepartmentProject #Priority M3631 960,000240,000 240,000 240,000 240,000Annual Stormwater Improvements 1 S3814 1,100,000300,000 200,000 200,000 200,000 200,000Annual Traffic Signal Projects 1 S3816 110,00050,000 15,000 15,000 15,000 15,000Traffic Calming 1 S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 1 S3824 10,536,9402,107,388 2,107,388 2,107,388 2,107,388 2,107,388Annual Pavement Rehabilitation 1 S3826 940,410188,082 188,082 188,082 188,082 188,082Underground Electrical Facilities 1 S3827 750,000150,000 150,000 150,000 150,000 150,000Bicycle Master Plan Implementation 1 S3910 1,250,000250,000 250,000 250,000 250,000 250,000Annual Bridge Maintenance & Repair 1 V3101 3,750,000750,000 750,000 750,000 750,000 750,000Annual Sewer Main Replacement 1 19,897,3503,895,470 4,000,470 4,000,470 4,000,470 4,000,470PUBLIC WORKS Total This is an annual project that will repair and/or improve storm water infrastructure throughout the City. M3631 Annual Stormwater Improvements This is an annual project to replace or add traffic signals at intersections with outdated traffic signal equipment or at dangerous and uncontrolled intersections. This project will install pan/tilt/zoom (PTZ) cameras at signalized intersections that do not currently have PTZ cameras (approximately 57 intersections) in 2022. S3814 Annual Traffic Signal Projects Annual appropriation for traffic calming projects S3816 Traffic Calming Annual appropriation for the construction of ADA accessible curb ramps. S3822 Curb Ramps-ADA Annual appropriation for resurfacing roadways and alleys including asphalt, concrete, and brick. S3824 Annual Pavement Rehabilitation This is an annual project to convert overhead electrical systems to underground. Dubuque Street, Riverside Drive, and Gilbert Street are currently the priority corridors for undergrounding electrical facilities. S3826 Underground Electrical Facilities This is an annual project to implement the recommendations of the bicycle master plan. Improvement projects include construction of bike lanes, bike boulevards, and other features that will improve streets to promote equal access and usability for all modes of transportation. Projects also fund the conversion of 4-lane roads into 3-lane roads in certain areas that are highly used by all of the various modes of transportation. Projects are scheduled as follows: 2022 - Keokuk 4 to 3 lane conversion; Gilbert 4 to 3 lane conversion, south of highway 6; Southgate Bike Lanes (Gilbert to Keokuk; Wetherby Bicycle Boulevard (Lakeside, Sandusky, Taylor, Wetherby); Hollywood Bike Bike Blvd; Lakeside Bicycle Blvd; 2023 - Sunset Bike Lanes (Benton to Highway 1); Oakcrest Bike Blvd; Emerald Bike Blvd; Arlington Bicycle Blvd; 2024 - Dover /Westminster Bike Blvd; Highland Bicycle Blvd; 2025 - Church Street Bicycle Blvd; Broadway Bike Lanes (Sandusky to Highway 6); Ridge/Broadway Bike Blvd; 2026 - Washington Street Bike Blvd (Scott Blvd to 1st Avenue); River Bike Blvd; Woolf Bike Blvd; Newton Marked Route S3827 Bicycle Master Plan Implementation This provides for the biennial inspection and preservation of Iowa City's bridges including major repairs and restoration. 2019 funding for this project was moved to the 2nd Avenue Bridge Replacement project. S3910 Annual Bridge Maintenance & Repair This project consists of annual sanitary sewer repairs and preventive maintenance throughout the sewer system. V3101 Annual Sewer Main Replacement 532 TRANSPORTATION SERVICES Total20222023202420252026DepartmentProject #Priority T3004 2,650,000650,000 500,000 500,000 500,000 500,000Parking Facility Restoration Repair 1 T3067 600,000120,000 120,000 120,000 120,000 120,000Transit Interchange and Bus Stop Improvements 1 3,250,000770,000 620,000 620,000 620,000 620,000TRANSPORTATION SERVICES Total This annual project includes concrete restoration, application of concrete sealants, repair of control and expansion joints in addition to other parking facility specific repairs. T3004 Parking Facility Restoration Repair To improve pedestrian safety and traffic flow at the downtown interchange and improve amenities at transit stops throughout the community as recommended through the 2019-2020 Transit Study planning process. This project will include annual bus stop repairs and amenity installations including concrete pads, benches, trash containers, lighting, information amenities, and bike racks. T3067 Transit Interchange and Bus Stop Improvements 533 Capital Project Funds Project Listing Project Page Airport A3447 – Airport Parking Lot Expansion…………………………………………………... .. . 537 A3462 – Hangar A Door Replacement……………………………………………………… 537 A3465 - Runway 7 Environmental Assessment ............................................................ 538 A3466 - Runway 7 Extenstion……………………………………………………………….. 539 A3470 – Runway 25 Threshold Relocation…………………………………………………..539 A3471 - Runway 12/30 Threshold Displacement/Relocation……………………………...540 A3473 - Airport Apron Expansion………………………………………………………. ....... 540 A3474 – Runway 7/25 Pavement Repairs……………………………………………….. .... 541 A3475 - Runway 12/30 Pavement Repairs……………………………………………….. .. 541 A3476 - South Hanger Development Apron Expansion……………………………………542 Fire Z4406 - Fire Apparatus Replacement Program……………………………………………. . 543 Z4409 – Fire Station #1 Apparatus Bay Slab Reconstruction……………………………. 544 Z4410 - Fire Station #1 Carpet/Tile Flooring Replacement………………………………. 545 Z4411 - Fire Station #5 Construction and #3 Replacement……………………………….545 Library B4343 – Library Carpet and Furnishings Replacement……………………………………..546 B4346 – Automated Material Handler/Sorter……………………………………………….. 547 Parks & Recreation R4227 - Hwy 6 Trail – Broadway to Fairmeadows………………………………………….548 R4229 - City Park Pool Replacement………………………………………………………...549 R4230 - Splash Pad Improvements…………………………………………………………..550 R4332 - Upgrade Building BAS Controls…………………………………………………….551 R4346 – Palisades & Stone Bridge Park Development……………………………………. 552 R4350 – Chadek Green Park Restrooms and Shelter………………………………………553 R4351 - Recreation Center Improvements…………………………………………………..554 R4357 – Whispering Meadows Shelter & Playground………………………………………555 R4358 – Lower City Park Shelters & Restroom Replacement……………………………..556 R4359 – Kiwanis Park Playground & Shelter Renovation…………………………………..557 R4362 – Napoleon Park Softball Fields 5 – 8 Renovation………………………………….558 R4363 – Upper City Park Shelters & Restroom Replacement……………………………..559 R4365 – Hickory Hill Park Conklin St Shelter & Restrooms……………………………… . 560 R4368 – Court Hill Park Shelter & Playground Replacement………………………………561 R4370 - RAL Pool Filter and HVAC………………………………………………………… . 562 R4371 – Happy Hollow Playground Replacement………………………………………… . 563 R4372 – Terrill Mill Skate Park Redevelopment…………………………………………… . 564 R4374 - Mercer Park Ball Diamond #1 Turf Conversion………………………………… .. 565 R4375 – Hunter’s Run Park Playground & Shelter…………………………………………. 566 R4381 - Event Facility Improvements……………………………………………………... .. 567 R4382 - Off Road Bike Trail Development………………………………………………... .. 568 R4384 - Benton Hill Playground Replacement……………………………………………. . 569 R4385 - College Green Park Playground………………………………………………….. . 569 R4387 - Willow Creek Trail Replacement………………………………………………….. . 570 R4388 - ADA Elevator Improvements………………………………………………………. 571 R4389 – N. Market Square Playground Replacement…………………………………….. 572 R4390 - Reno Street Park Renovations……………………………………………………. 573 R4391 - Tennis Court Renovations…………………………………………………………. 574 R4392 - Westside Park Land Acquisition…………………………………………………... 575 534 Police Y4446 – Digital Photo Evidence Management……………………………………………... 575 Y4447 - Animal Shelter Standy Generator…………………………………………………. 576 Public Works L3328 - Landfill Equipment Building Replacement……………………………………… ... 577 L3333 – Compost Pad Improvements………………………………………………………. . 578 L3335 – Landfill Dual Extraction System Expansion………………………………………..579 L3338 - Future Landfill Cell Design…………………………………………………………..580 L3340 - Bulk Water Fill Station………………………………………………………………. 581 L3342 - Leachate Lagoon updates…………………………………………………………...581 L3344 - ACM Landfill Gas Infrastructure Expansion………………………………………..582 L3345 - Excavator for Compost Operations…………………………………………………583 M3633 – North Westminster Storm Sewer Upgrades……………………………………….584 M3634 - Rundell Street Pump Station Vault Modifications………………………………...585 M3635 - River Street Storm Sewer Improvements………………………………………….586 P3953 - Equipment Maintenance Facility Replacement……………………………………587 P3987 - Non-Public Safety Radio System Upgrade……………………………………….. 588 P3988 - Entrance Way Improvements………………………………………………………..588 S3939 - Dubuque Street Reconstruction……………………………………………………. 589 S3940 – Kirkwood Avenue to Capitol Street Connection………………………………….. 590 S3946 – Court Street Reconstruction………………………………………………………... 591 S3950 – Rochester Ave Reconstruction – First Ave to Ralston Creek…………………... 592 S3951 – Hwy 1/Hwy 6 Intersection Improvements Study…………………………………. 593 S3952 – Dodge Street Reconstruction – Governor to Burlington………………………... . 594 S3955 - N. Gilbert Street Reconstruction…………………………………………………… 595 S3956 - Gilbert Street Bridge Replacement……………………………………………….. . 596 S3958 - Park Road Reconstruct – Rocky Shore to Riverside…………………………… . 597 S3959 - Taft Avenue Reconstruct – Am Legion to Lwr West Br………………………… . 598 S3960 - Oakdale Blvd Extension – Alignment Study……………………………………... . 599 S3963 - Burlington Street Bridge Replacement…………………………………………… . 600 S3965 - Fairchild Street Reconstruction…………………………………………………… . 601 S3977 - Iowa Avenue Bridge Rehabilitation…………………………………………………602 S3978 - Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab……………………………..603 S3979 - South Dubuque St Reconstruction – Wright to Benton…………………………..604 S3980 - Market & Jefferson Street Two-Way Conversion…………………………………605 V3151 – Digester Complex Rehabilitation…………………………………………………. . 606 V3154 – Hawkeye Lift Station Rehabilitation………………………………………………. . 607 V3155 – Rohret South Sewer……………………………………………………………….. . 608 V3157 - Wastewater Plant Mixer Improvements………………………………………….. .609 V3158 - Biosolids Conveyor Improvements………………………………………………. .. 610 V3162 - Benton Street Trunk Sewer Improvements……………………………………… . 611 V3163 - Aeration Basin Electric & Instrument Improvements…………………………… . 612 V3164 - Return Activated Sludge Pump Replacement…………………………………... . 613 V3165 - Replacement of Influent Pump Station Pumps………………………………….. 614 V3167 - Replace Grit Classifiers……………………………………………………………. . 615 V3169 - Napoleon Lift Station Improvements……………………………………………... . 616 V3170 - WWTP Roof Replacements……………………………………………………….. 617 V3172 - Highlander Lift Station Improvements………………………………….………… . 618 V3173 - Jet Truck Replacement……………………………………………………………. .619 V3174 - Aeration Equipment Improvements………………………………………………. .620 V3175 - Influent Flow Monitoring……………………………………………………………..621 V3176 – Treatment Plant Paving Improvements…………………………………………….622 V3177 - HVAC Replacement…………………………………………………………………623 V3178 - Primary Clarifier Repairs……………………………………………………………624 V3179 - Rotating Drum Thickener Replacement…………………………………………..625 V3180 - Peninsula Control Panel and Pump Improvement……………………………… 626 V3181 - Wastewater Division Master Plan………………………………………………… 627 535 W3300 – Bradford Drive Water Main Replacement………………………………………... 628 W3313 – Hwy 1 (Hawk Ridge to Walmart) Water Main Replacement……………………. 629 W3314 – High Service Pump VFD Replacement……………………………………………630 W3316 – Chlorine Feeder System Upgrade………………………………………………… 630 W3317 - Water Front Meeting Room A/V Upgrades……………………………………… 631 W3318 - GSR Generator Enclosure Replacement………………………………………….631 W3320 - Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl…………………………632 W3321 - Treatment Technology Study……………………………………………………….633 W3322 - Collector Well #2 Cleaning and Upgrade………………………………………….634 W3323 - Water Distribution Asset Inventory…………………………………………………634 W3324 - Water Plant HVAC Study……………………………………………………………635 W3325 - Roof Replacement…………………………………………………………………...635 W3326 - Treatment Process Update………………………………………………………… 636 W3327 - Melrose Water Main Camp Cardinal to 218……………………………………… 636 Senior Center K1001 – Senior Center Facility Exterior Improvements……………………………………637 K1002 - Senior Center Interior Improvements……………………………………………..638 Transportation & Resource Management T3021 – Video Cameras for Parking Facilities……………………………………………….639 T3022 – Parking Enforcement Vehicles……………………………………………………… 639 T3023 – Parking Ramp Automated Parking Equipment…………………………………….640 T3025 - Replacement of LED fixtures in Parking Facilities………………………………...640 T3026 - Tower Place Drainage Modifications………………………………………………. 641 T3027 - Parking Ramp Stairwell Roof Replacemet…………………………………………642 T3028 - Tower Place Office Remodel………………………………………………………..642 T3055 – Transit/Equipment Facility Relocation……………………………………………. . 643 536 Description Expand airport parking to construct additional spaces around the airport beacon circle. Project would create 15-20 additional spaces. Project #A3447 Priority Efficiency Improvement (3) Justification Airport parking is becoming frequently more full as the airport has become better utilized by charter passenger customers and other groups and employees using the airport. There are now weekly occurances where the parking is 100% full. Budget Impact/Other There will be a minor increase in pavement maintenance costs for recurring maintenance/striping and snow and ice removal. Useful Life 20 years Project Name Airport Parking Lot Expansion Category Airport Type One Phase Total Project Cost:$75,000 Contact Michael Tharp Department AIRPORT MATCH %20% GRANTEE IDOT TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 65,00065,000CONSTRUCTION 75,000 75,000Total Total20222023202420252026Funding Sources 63,00063,000OTHER STATE GRANTS 63,000 63,000Total Prior 12,000 Total Description Hangar A door replacement; Hangar A has 10 doors to be replaced. Phase 1 and 2 will replace approximately 4 doors each pending bids. Phase 3 is a future project. Project #A3462 Priority Essential (2) Justification Hangar building A contains doors that are manual operation on a pulley/counterweight system. These doors are becoming difficult for some tenants to operate, and are frequently the last hangars to be rented when openings occur. Proposal is to replace the doors with electric motor doors which would enhance the appeal of the hangar and allow for rates to be in line with other hangars of similar size with motorized doors. Budget Impact/Other Minor decrease in operating expenses due to decreased maintenance and repair expenses on the doors. The decrease in operating expenditures is less than $10,000. Useful Life 50 years Project Name Hangar A Door Replacement Category Airport Type Multi-Phase Total Project Cost:$94,000 Contact Michael Tharp Department AIRPORT MATCH %30% GRANTEE IDOT TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 19,00019,000PLANNING/DESIGN 75,00075,000CONSTRUCTION 94,000 94,000Total Total20222023202420252026Funding Sources 19,00019,000AIRPORT FUND 75,00075,000OTHER STATE GRANTS 94,000 94,000Total Project Summary By Name 537 Description Follow up project from Runway 7/25 Conversion. This is the Environmental Assessment required before constructing an approximately 213 feet extension at the Runway 7 end of Runway 7/25. Project #A3465 Priority Critical (1) Justification One of the primary comments from pilots was a concern of the landing distance on 7/25. This project is for completion of the Environmental Assessment a future extension of Runway 7 and stopway without expanding the protection zones. Budget Impact/Other The operating impact is negligible. Useful Life 10 years Project Name Runway 7 Environmental Assessment Category Airport Type One Phase Total Project Cost:$150,000 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 150,000 150,000Total Total20222023202420252026Funding Sources 15,00015,000AIRPORT FUND 135,000135,000FEDERAL GRANTS 150,000 150,000Total 538 Description Follow up project from Runway 7/25 Conversion. This is the Environmental Assessment required before constructing an approximately 213 feet extension at the Runway 7 end of Runway 7/25. Project #A3466 Priority Essential (2) Justification One of the primary comments from pilots was a concern of the landing distance on 7/25. This project is the second part of the 7/25 runway categorical change and will extend the Runway 7/25 runway by approximately 213 feet. Budget Impact/Other This project will add additional runway to clear during inclement weather and to provide additional maintenance and repairs. The estimated additional expenditures are less than $10,000 per year. Useful Life 50 years Project Name Runway 7 Extension (213') Category Airport Type One Phase Total Project Cost:$1,170,000 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 235,000235,000PLANNING/DESIGN 935,000935,000CONSTRUCTION 1,170,000 1,170,000Total Total20222023202420252026Funding Sources 117,000117,000AIRPORT FUND 1,053,0001,053,000FEDERAL GRANTS 1,170,000 1,170,000Total Description Runway 25 Threshold Relocation and Re-lighting. Project #A3470 Priority Critical (1) Justification The 808' displaced threshold is no longer required due to change in critical design aircraft. This project shifts the location of the displaced threshold to gain 700 feet of additional takeoff and landing distance distance for pilots using Runway 25. Budget Impact/Other The budget impact of this change is neutral; it does not add or remove existing infrastructure. Useful Life 20 years Project Name Runway 25 Threshold Relocation Category Airport Type One Phase Total Project Cost:$566,000 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 106,000106,000PLANNING/DESIGN 460,000460,000CONSTRUCTION 566,000 566,000Total Total20222023202420252026Funding Sources 414,000414,000FEDERAL GRANTS 414,000 414,000Total Prior 152,000 Total 539 Description Runway 12 Threshold Displacement - Runway 30 Threshold Relocation Project #A3471 Priority Critical (1) Justification The Airport Master Plan completed in 2016 identifies a threshold displacement on Runway 12 of 500 feet to minimize the number of potential obstructions to the Runway 12 approach. The plan mitigated the impactes to Runway 12/30 by adding length to the Runway 30 end that is available for takeoff but not for landings. Budget Impact/Other This project will add minor paving maintenance expenses due to the added pavement at Runway 30. Useful Life 20 years Project Name Runway 12/30 Threshold Displacement/Relocation Category Airport Type One Phase Total Project Cost:$397,250 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 72,25072,250PLANNING/DESIGN 325,000325,000CONSTRUCTION 397,250 397,250Total Total20222023202420252026Funding Sources 32,50032,500AIRPORT FUND 357,525357,525FEDERAL GRANTS 390,025 390,025Total Prior 7,225 Total Description This project adds additonal apron space for aircraft parking. Project #A3473 Priority Essential (2) Justification Larger aircraft utilizing the airport require hard surface parking. Our exisiting ramp is too small based on FAA formulas for operations and parking. This project provides additional parking space to support those aircraft types. Budget Impact/Other The operating impact will be increased costs for snow removal and maintenance due to increased surface pavement. The estimated increase in operating expenditures is less than $10,000. Useful Life 20 years Project Name Airport Apron Expansion Category Airport Type One Phase Total Project Cost:$1,250,000 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 375,000375,000PLANNING/DESIGN 875,000875,000CONSTRUCTION 1,250,000 1,250,000Total Total20222023202420252026Funding Sources 125,000125,000AIRPORT FUND 1,125,0001,125,000FEDERAL GRANTS 1,250,000 1,250,000Total 540 Description Runway 7/25 joint sealant and miscellaneous pavement repairs. Project #A3474 Priority Essential (2) Justification Pavement repair work required as part of upkeep of airport runways. Budget Impact/Other Neutral budget affect to maintain pavement condition. Useful Life 15 years Project Name Runway 7/25 Pavement Repairs Category Airport Type One Phase Total Project Cost:$250,000 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 250,000 250,000Total Total20222023202420252026Funding Sources 25,00025,000AIRPORT FUND 225,000225,000FEDERAL GRANTS 250,000 250,000Total Description Runway 12/30 joint sealant and miscellaneous pavement repairs. Project #A3475 Priority Essential (2) Justification Pavement repair work required as part of upkeep of airport runways. Budget Impact/Other Neutral budget affect to maintain pavement condition. Useful Life 15 years Project Name Runway 12/30 Pavement Repairs Category Airport Type One Phase Total Project Cost:$200,000 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 20,00020,000PLANNING/DESIGN 180,000180,000CONSTRUCTION 200,000 200,000Total Total20222023202420252026Funding Sources 20,00020,000AIRPORT FUND 180,000180,000FEDERAL GRANTS 200,000 200,000Total 541 Description Install concrete apron/taxilanes for privately funded hangar development south of existing T-hangars. Project #A3476 Priority Critical (1) Justification Airport Commission has sought to jumpstart an effort to get private investment into hangar construction by completing the necessary infrastructure to allow for hangar construction to take place. This construction lays the work for multiple possible units in the area south of the existing south t-hangar complex. Budget Impact/Other Increased revenue from ground leases for new hangar space. Useful Life 20 years Project Name South Hanger Development Apron Expansion Category Airport Type One Phase Total Project Cost:$413,750 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None PLAN Airport Master Plan Status Active Total20222023202420252026Expenditures 70,00070,000PLANNING/DESIGN 343,750343,750CONSTRUCTION 413,750 413,750Total Total20222023202420252026Funding Sources 62,06362,063AIRPORT FUND 351,687351,687FEDERAL GRANTS 413,750 413,750Total 542 Description Replacement of Fire Department equipment: 2024 Fire Pumper/Aerial #358 2024 Scotty House 2026 Fire Pumper #352 2027 Fire Pumpers #353 & #354 Project #Z4406 Priority Critical (1) Justification The department recommends replacement per the established schedule as it is anticipated Fleet Management Scoring will indicate apparatus exceeding scoring thresholds. The Fire Safety House is used to promote fire safety education throughout the community. Budget Impact/Other 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. Useful Life 16 years Project Name Fire Apparatus Replacement Program Category Fire Type Multi-Phase Total Project Cost:$7,755,000 Contact John Grier Department FIRE MATCH %VARIES GRANTEE U OF I TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 2,560,0001,360,000 1,200,000EQUIPMENT 1,360,000 1,200,000 2,560,000Total Prior 2,795,000 Total Future 2,400,000 Total Total20222023202420252026Funding Sources 48,00048,000GENERAL FUND 2,000,0001,040,000 960,000GO BONDS-ESSENTIAL PURPOSE 512,000272,000 240,000UNIVERSITY OF IOWA 1,360,000 1,200,000 2,560,000Total Prior 2,795,000 Total Future 2,400,000 Total 543 Description This project will reconstruct the floor slab in the apparatus bay of Fire Station 1. Project #Z4409 Priority Essential (2) Justification The slab is nearing the end of its useful life and is developing large cracks. Budget Impact/Other The impact on the operating budget is negligible. Useful Life 50 years Project Name Fire Station #1 Apparatus Bay Slab Reconstruction Category Fire Type One Phase Total Project Cost:$95,000 Contact John Grier Department FIRE MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 7,5007,500PLANNING/DESIGN 75,00075,000CONSTRUCTION 2,5002,500INSPECTION 2,5002,500ADMINISTRATION 7,5007,500CONTINGENCY 95,000 95,000Total Total20222023202420252026Funding Sources 95,00095,000GO BONDS-GENERAL PURPOSE 95,000 95,000Total 544 Description This project will replace the carpet and tile flooring throughout Fire Station 1. Project #Z4410 Priority Essential (2) Justification The flooring is nearing the end of its useful life and is fade and developing worn/torn spots. Budget Impact/Other The impact on the operating budget is negligible. Useful Life 15 years Project Name Fire Station #1 Carpet/Tile Flooring Replacement Category Fire Type One Phase Total Project Cost:$62,800 Contact John Grier Department FIRE MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 5,0005,000PLANNING/DESIGN 48,00048,000CONSTRUCTION 5,0005,000ADMINISTRATION 4,8004,800CONTINGENCY 62,800 62,800Total Total20222023202420252026Funding Sources 62,80062,800GENERAL FUND 62,800 62,800Total Description The project is to construct a new Fire Station #5 and construct a new replacement Fire Station #3. Project #Z4411 Priority Essential (2) Justification The City is continuing to grow and expand which increases to need to add fire stations and reposition them for the changes in the City coverage areas in order to meet demand and maintain appropriate response times. Budget Impact/Other Fire Station #5 will require new staffing, equipment, and facilities which will require considerable additional annual expenditures. The replacement of Fire Station #3 will most likely also increase annual operating expenditures even though it may be more efficient, it will require more costly insurance coverage and operating costs. The estimated increase in annual operating expenditures is $600,000 per year. Useful Life 40 Years Project Name Fire Station #5 Construction and #3 Replacement Category Fire Type One Phase Total Project Cost:$500,000 Contact John Grier Department FIRE MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 500,000500,000PLANNING/DESIGN 500,000 500,000Total Total20222023202420252026Funding Sources 500,000500,000FACILITY REPLACEMENT RESERVE 500,000 500,000Total 545 Description A multi-year project to replace carpeting and some furnishings in large areas of the Library. First floor has 31,000 square feet of carpet and second floor has 39,000. Project includes updates for carpet, demo and floor prep, moving, GC, insurance, fees, bonds, and contingency. In addition, some of the original furnishings, including casual seating and gallery furnishings will be replaced. An emphasis on sustainable, durable materials and flexible space-making will steer this project. Project #B4343 Priority Essential (2) Justification Since the building opened in 2004, more than 9,500,000 people have come through the doors. The Library is a heavily visited public space in the heart of downtown; ongoing investment in the building is necessary to ensure a safe and attractive space is maintained. While this project falls under the "Aesthetic Improvement" priority right now, failure to complete this work in a timely manner will result in safety and efficiency issues in the future, which could lead to more costly unplanned repairs. Budget Impact/Other This project will save minor costs associated with carpet repair but is less than $10,000/year. Useful Life 15 years Project Name Carpet and Furnishings Replacement Category Library Type Multi-Phase Total Project Cost:$775,000 Contact Elsworth Carman Department LIBRARY MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 775,000375,000 400,000EQUIPMENT 375,000 400,000 775,000Total Total20222023202420252026Funding Sources 775,000375,000 400,000GENERAL FUND 375,000 400,000 775,000Total 546 Description Design and install an Automated Material Handler; specifically a six-bin sorter with 2 internal patron inlets and 1 staff inlet. Estimated cost includes all shipping, installation, and staff training. Project #B4346 Priority Efficiency Improvement (3) Justification The Library was built to accommodate an Automated Material Handler (AMH) in the returns area/circulation workroom on the first floor. Our circulation system includes use of RFID tagging. Adding an AMH to ICPL’s workflow would significantly reduce the number of times a material is handled throughout the circulation process by automating several parts of check-in and check-out procedures. It would also allow for more accurate data collection related to physical collection use and allow staff hours to be allocated to other critical services. Combined, this would result in increased access to materials for library users. Budget Impact/Other Despite a significant up-front cost, AMH's lead to a reduction in staff hours related to check-in and check-out procedures and increased efficiancy overall (reducing costs related to manually managing material searching and locating). The estimated annual cost savings is less than $10,000 per year. Useful Life 30 Years Project Name Automated Material Handler/Sorter Category Library Type One Phase Total Project Cost:$150,000 Contact Elsworth Carman Department LIBRARY MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000CONSTRUCTION 150,000 150,000Total Total20222023202420252026Funding Sources 150,000150,000GENERAL FUND 150,000 150,000Total 547 Description Construction of sidepath extension along Hwy 6 between Broadway Street and Fairmeadows Blvd and along First Avenue from the south side of Hwy 6 to Lower Muscatine Road. Project #R4227 Priority Non-essential (5) Justification This project is an extension of the Hwy 6 sidepath and is an integral piece of the planned trail network. The project appears in MPOJC documents as a 'future' sidewalk and also appears in the adopted 2017 Iowa City Bicycle Master Plan. This project also meets the Council's Strategic Plan goal of 'Enhancing Community Mobility' by substantially improving the sidewalk network. This is the last major segment of missing Hwy 6 trail and connects to the 2021 CIP funded segment between Heinz and Fairmeadows. Budget Impact/Other This project will add 4,800 feet of sidepath to the Parks & Recreation Department snow plowing, mowing, and general maintenance expenses. Additional operating expenditures are estimated to be approximately than $10,000 per year. Useful Life 40 Years Project Name Hwy 6 Sidepath - Broadway to Fairmeadows Category Parks Maintenance Type One Phase Total Project Cost:$1,700,000 Contact Kent Ralston Department PARKS & RECREATION MATCH %VARIES GRANTEE TRAILS GRANT TIF DISTRICT None PLAN Bike Master Plan Status Active Total20222023202420252026Expenditures 200,000200,000PLANNING/DESIGN 1,500,0001,500,000CONSTRUCTION 200,000 1,500,000 1,700,000Total Total20222023202420252026Funding Sources 520,000520,000FEDERAL GRANTS 1,180,0001,180,000GO BONDS-ESSENTIAL PURPOSE 1,700,000 1,700,000Total 548 Description Replace City Park Pool with new outdoor swimming pool and bathhouse. Project #R4229 Priority Efficiency Improvement (3) Justification City Park Pool is an Iowa City landmark and tradition. However, due to its advancing age it will need to be replaced with a more modern facility. Budget Impact/Other This project will increase annual operating expenditures for insurance and utilities, but will also require lower maintenance and upkeep. The net increase in operating expenditures is estimated between $15,000 and $25,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 40 Years Project Name City Park Pool Replacement Category Recreation Type One Phase Total Project Cost:$6,000,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Recreation Master Plan Status Active Total20222023202420252026Expenditures 500,000500,000PLANNING/DESIGN 5,000,0005,000,000CONSTRUCTION 500,000500,000CONTINGENCY 500,000 5,500,000 6,000,000Total Total20222023202420252026Funding Sources 5,300,000500,000 4,800,000FACILITY REPLACEMENT RESERVE 700,000700,000GO BONDS-GENERAL PURPOSE 500,000 5,500,000 6,000,000Total 549 Description Renovate splash pads at Wetherby Park and Fairmeadows Park with new features which will replace the current features, but not change the underground infrastructure. Project #R4230 Priority Essential (2) Justification Wetherby Park and Fairmeadows Park splash pads have aging equipment and spray features. Budget Impact/Other These renovations will have a negligible impact on the operating budget. Useful Life 20 years Project Name Splash Pad Improvements Category Recreation Type Multi-Phase Total Project Cost:$100,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Recreation Master Plan Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 90,00090,000CONSTRUCTION 100,000 100,000Total Total20222023202420252026Funding Sources 100,000100,000GENERAL FUND 100,000 100,000Total 550 Description Upgrade or add Building Automation Systems (BAS) for multiple municipal structures: Senior Center, and Animal Care and Adoption Center. This will include panel upgrades to current controls software, field devices to be compatible with new controls, installation of new controllers, VFDs, perimeter heat temp sensors, gas CO and NO@ compatible sensors, DDC programming and pathways for conduit, cables & wired per current code. Project #R4332 Priority Efficiency Improvement (3) Justification The building controls in the facilities need to be updated to work with the current BAS software system. Systems like Senior Center is dated and no longer servicable without a technician from out of state. Budget Impact/Other This project will significantly reduce operating costs and energy consumption in multiple facilities. Typical average annual energy savings on projects of this type range 8-12% of the cost of the project. Estimated savings is $30,000 per year. Useful Life 15 years Project Name Upgrade Building BAS Controls Category Government Buildings Type Multi-Phase Total Project Cost:$835,000 Contact Kumi Morris Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 180,000180,000CONSTRUCTION 2,0002,000ADMINISTRATION 13,00013,000CONTINGENCY 205,000 205,000Total Prior 630,000 Total Total20222023202420252026Funding Sources 205,000205,000GO BONDS-GENERAL PURPOSE 205,000 205,000Total Prior 630,000 Total 551 Description Funding to develop a new neighborhood park in an emerging or underserved location. The City owns several parcels designated for parks and developments are completed. Project #R4346 Priority Essential (2) Justification The 2017 Park Master plan points to a districts with deficiencies in park land. This project will be designed to develop a new neighborhood park in a growing or underserved neighborhood as the opportunity becomes available. Budget Impact/Other This project will increase operating expenditures due to the addition of new park amenities and finished park land. The estimated increase in operating expenditures is $20,000 per year. Useful Life 20 years Project Name Palisades or Stone Bridge Park Development Category Parks Maintenance Type One Phase Total Project Cost:$700,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 60,00030,000 30,000PLANNING/DESIGN 600,000300,000 300,000CONSTRUCTION 10,0005,000 5,000INSPECTION 10,0005,000 5,000ADMINISTRATION 20,00010,000 10,000CONTINGENCY 350,000 350,000 700,000Total Total20222023202420252026Funding Sources 700,000350,000 350,000GENERAL FUND 350,000 350,000 700,000Total 552 Description Build picnic shelter, playground, accessible paths and parking at Chadek Green Park community gardens. Project #R4350 Priority Essential (2) Justification The 2017 Park Master Plan recommends these park improvement projects to address park needs in the community. Budget Impact/Other This project will increase the annual operating expenditures due to the additional restroom, shelter and playground. The estimated increase is less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 20 years Project Name Chadek Green Park Playground & and Shelter Category Parks Maintenance Type One Phase Total Project Cost:$450,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 350,000350,000CONSTRUCTION 10,00010,000INSPECTION 30,00030,000CONTINGENCY 390,000 390,000Total Prior 60,000 Total Total20222023202420252026Funding Sources 450,000450,000GO BONDS-ESSENTIAL PURPOSE 450,000 450,000Total 553 Description This project is planning for renovations for the City's recreation enters: Robert A. Lee (RALRC) and Mercer Pool/Scanlon Gym. 2023 - Upper Level RALRC: ADA compliant single user public restrooms, ADA compliant offices, door and signage needs. Catering kitchen to be relocated to the Social Hall. 2024 - RALRC: renovate Lower Level locker rooms; Mercer/Scanlon: renovate lobby, restrooms, and meeting rooms. Future: Renovate Mercer/Scanlon locker rooms Project #R4351 Priority Critical (1) Justification Presently there are critical and public use areas of the recreation facilities do not meet the current ADA standards. Parts of the facilities are still operating from their original design. These improvements will update and bring the facilities into closer compliance with ADA requirements and improve operational efficiencies in their use for both the public and the staff. These recommendations were cited in the 2012 Space Needs Study and Master Plan and the Facility ADA study. Budget Impact/Other This project would reduce maintenance and repair expenditures due to the replacement of older infrastructure. The estimated annual reduced operating expenditures is less than $10,000 per year. Useful Life 25 years Project Name Recreation Center Improvements Category Government Buildings Type Multi-Phase Total Project Cost:$950,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20222023202420252026Expenditures 70,00020,000 50,000PLANNING/DESIGN 775,000200,000 575,000CONSTRUCTION 40,00015,000 25,000ADMINISTRATION 65,00015,000 50,000CONTINGENCY 250,000 700,000 950,000Total Total20222023202420252026Funding Sources 950,000250,000 700,000GO BONDS-GENERAL PURPOSE 250,000 700,000 950,000Total 554 Description Ecological restoration work in Whispering Meadows Park. Project #R4357 Priority Essential (2) Justification The Natural Areas Master Plan identified public areas and park lands that could provide improved ecological benefit to the City through additional natural plantings, prairie grass, controlled burns, or other improvements. Budget Impact/Other This will be an addition of park natural plantings. Maintenance and operation will need to be absorbed into current park staff duties. Estimated impact on operating expenditures is less than $10,000 per year. Useful Life 20 years Project Name Whispering Meadows Park Ecological Restoration Category Parks Maintenance Type One Phase Total Project Cost:$250,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE REAP TIF DISTRICT None PLAN Natural Areas Master Plan Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 125,000125,000CONSTRUCTION 2,5002,500INSPECTION 2,5002,500ADMINISTRATION 10,00010,000CONTINGENCY 150,000 150,000Total Prior 100,000 Total Total20222023202420252026Funding Sources 150,000150,000GENERAL FUND 150,000 150,000Total Prior 100,000 Total 555 Description This project will demolish six picnic shelters and one restroom in Lower City Park and replace these with one large and two small shelters and restroom facility. The remaining facilities will be in locations outlined in Lower City Park Master Plan. Project #R4358 Priority Essential (2) Justification The shelters and restrooms in Lower City Park are quickly reaching the end of their serviceable life. Some are in areas that are prone to regular flooding. This project follows recommendations of the 2016 Lower City Park Master Plan and 2017 Park Master Plan while repositioning and resizing the shelters to meet current and future use patterns. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 years Project Name Lower City Park Shelters & Restroom Replacement Category Parks Maintenance Type One Phase Total Project Cost:$600,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Lower City Park Master Plan Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 490,000490,000CONSTRUCTION 10,00010,000INSPECTION 50,00050,000CONTINGENCY 600,000 600,000Total Total20222023202420252026Funding Sources 600,000600,000GO BONDS-ESSENTIAL PURPOSE 600,000 600,000Total 556 Description Renovate Nature Play Area, replace shelter, add accessible paths and opportunities for creek access at Kiwanis Park. Project #R4359 Priority Essential (2) Justification Kiwanis playground was installed in 1999. The 2017 Park Master Plan prioritizes renovation of the nature play area, shelter and accessible paths. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 years Project Name Kiwanis Park Playground & Shelter Renovation Category Parks Maintenance Type One Phase Total Project Cost:$425,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 30,00030,000PLANNING/DESIGN 355,000355,000CONSTRUCTION 5,0005,000INSPECTION 5,0005,000ADMINISTRATION 30,00030,000CONTINGENCY 425,000 425,000Total Total20222023202420252026Funding Sources 425,000425,000GO BONDS-ESSENTIAL PURPOSE 425,000 425,000Total 557 Description This project will renovate and enhance fields 5-8 at the Napoleon Park Softball Complex. The project will include the laser grading infields, the addition of drainage tile, and new outfield turf. Project #R4362 Priority Efficiency Improvement (3) Justification In 2013 we completed this process on fields 1-4 at Napoleon. Fields 5-8 currently have water retention and playbility issues that present maintenance and play challenges thus limiting their use. Budget Impact/Other The operating budget for this facility will remain the same. Useful Life 10 years Project Name Napoleon Park Softball Fields 5-8 Renovation Category Parks Maintenance Type One Phase Total Project Cost:$450,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 380,000380,000CONSTRUCTION 5,0005,000INSPECTION 15,00015,000CONTINGENCY 450,000 450,000Total Total20222023202420252026Funding Sources 450,000450,000GO BONDS-GENERAL PURPOSE 450,000 450,000Total 558 Description In 2023, a Upper City Park master plan will be developed. In 2024, Upper City Park improvements will be constructed which may include demolition of four picnic shelters and one restroom in Upper City Park and replacement with one large and two small shelters and restroom facility. Project #R4363 Priority Essential (2) Justification The shelters and restrooms in Upper City Park are quickly reaching the end of their serviceable life. This project follows recommendations of the 2017 Park Master Plan while repositioning and resizing the shelters to meet current and future use patterns. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 years Project Name Upper City Park Improvements Category Parks Maintenance Type One Phase Total Project Cost:$600,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 500,000500,000CONSTRUCTION 5,0005,000INSPECTION 5,0005,000ADMINISTRATION 40,00040,000CONTINGENCY 50,000 550,000 600,000Total Total20222023202420252026Funding Sources 600,000600,000GO BONDS-ESSENTIAL PURPOSE 600,000 600,000Total 559 Description Replace picnic shelter and restrooms at Conklin Street entrance to Hickory Hill Park. Project #R4365 Priority Essential (2) Justification The rest rooms and shelter at this location were noted as poor condition with a number of accessibility concerns in the restrooms by the 2017 Park Master Plan. The plan recommended replacement of these facilties. This also follows recommendations of the 2016 Hickory Hill Park Master Plan. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 years Project Name Hickory Hill Park Conklin St Shelter & Restrooms Category Parks Maintenance Type One Phase Total Project Cost:$245,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 20,00020,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 2,5002,500INSPECTION 2,5002,500ADMINISTRATION 20,00020,000CONTINGENCY 245,000 245,000Total Total20222023202420252026Funding Sources 245,000245,000GO BONDS-ESSENTIAL PURPOSE 245,000 245,000Total 560 Description Replace playground and two picnic shelters at Court Hill Park. Project also adds concrete paths for increased accessibility and additional opportunities for creek access. Project #R4368 Priority Essential (2) Justification The playground and shelter were installed in 1994 and are nearing the end of their servicable life. The play area lacks accessible paths and safety surface. The 2017 Park Master Plan recommends replacement. This park also presents opportunities to provide access to Ralston Creek for play and exploration. Budget Impact/Other This project will sligtly increase park maintenance need through the addition of park amenities. The estimate increase on operating expenditures is less than $10,000 per year. Useful Life 20 years Project Name Court Hill Park Shelter & Playground Replacement Category Parks Maintenance Type One Phase Total Project Cost:$450,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 30,00030,000PLANNING/DESIGN 390,000390,000CONSTRUCTION 10,00010,000INSPECTION 20,00020,000CONTINGENCY 450,000 450,000Total Total20222023202420252026Funding Sources 450,000450,000GO BONDS-ESSENTIAL PURPOSE 450,000 450,000Total 561 Description This project would include the replacement of the existing pool filters, the addition of a UV system, and a new pool dehumidification system at the Robert A. Lee Recreation Center swimming pool. Project #R4370 Priority Essential (2) Justification The current filters are past there life expectancy and are contributing to water quality issues. The dehumidification system will help with pool comfort level and air quality. The UV system is an additional disinfectant for pool water and standard for new pools and pool renovations. Budget Impact/Other Operating costs should decrease slightly due to better monitoring of pool chemicals and water use from new equipment and software. Expected annual savings is less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 25 years Project Name Robert A. Lee Recreation Center Pool Filter & HVAC Category Government Buildings Type One Phase Total Project Cost:$700,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20222023202420252026Expenditures 600,000600,000CONSTRUCTION 40,00040,000CONTINGENCY 640,000 640,000Total Prior 60,000 Total Total20222023202420252026Funding Sources 700,000700,000GO BONDS-GENERAL PURPOSE 700,000 700,000Total 562 Description Playground replacement at Happy Hollow Park. Project #R4371 Priority Essential (2) Justification The playground is scheduled for replacement in the 2017 Park Master Plan due to age and condition. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 years Project Name Happy Hollow Playground Replacement Category Parks Maintenance Type One Phase Total Project Cost:$175,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 5,0005,000PLANNING/DESIGN 155,000155,000CONSTRUCTION 2,5002,500INSPECTION 2,5002,500ADMINISTRATION 10,00010,000CONTINGENCY 175,000 175,000Total Total20222023202420252026Funding Sources 175,000175,000GO BONDS-ESSENTIAL PURPOSE 175,000 175,000Total 563 Description This project renovates the skate park and adds access paths. Project #R4372 Priority Essential (2) Justification The skatepark is nearing an age where replacement is necessary for it to continue to draw skaters as well as for improved maintenance and safety. This project will nenovate the skateboard park area and expand the facility to include a pump track for BMX bicycle and other roller sport use. Budget Impact/Other The budget impact of this project is negligible as it replaces outdated infrastructure and adds a minimal amount of new infrastructure. Useful Life 20 years Project Name Terrell Mill Skate Park Redevelopment Category Parks Maintenance Type One Phase Total Project Cost:$1,250,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 1,050,0001,050,000CONSTRUCTION 10,00010,000INSPECTION 10,00010,000ADMINISTRATION 80,00080,000CONTINGENCY 1,250,000 1,250,000Total Total20222023202420252026Funding Sources 600,000600,000FEDERAL GRANTS 650,000650,000GO BONDS-GENERAL PURPOSE 1,250,000 1,250,000Total 564 Description First phase will implement field playability enhancements, safety improvements, and increased accessibility. The second phase will include new fence lines, shade structures and complex amenities. This includes the concession area, entrance and plaza area. Project #R4374 Priority Efficiency Improvement (3) Justification Hitchcock Design has been contracted to evaluate the complex for draining, safety and access priorities. Mercer Park Ball Diamond 1 is the premier large field in our system. It is used primarily by City High for varsity baseball and adult baseball league rentals. The proposed improvements will improve field drainage, player safety, and accessibility limitations. Budget Impact/Other The conversion to synthetic turf would decrease continuing maintenance costs and allow for increased play through a longer season. The effect on the operating budget would be positive, and is expected to be between $10,000 and $20,000 per year. Useful Life 15 years Project Name Mercer Park Ball Diamond Improvements Category Parks Maintenance Type Multi-Phase Total Project Cost:$1,050,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %VARIES GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 55,00055,000PLANNING/DESIGN 810,000810,000CONSTRUCTION 45,00045,000ADMINISTRATION 40,00040,000CONTINGENCY 950,000 950,000Total Prior 100,000 Total Total20222023202420252026Funding Sources 250,000250,000GENERAL FUND 700,000700,000GO BONDS-GENERAL PURPOSE 950,000 950,000Total Prior 100,000 Total 565 Description Replace playground and one shelter, and adds additional access paths from street and sidewalk. Project #R4375 Priority Essential (2) Justification Project is prioritized in the 2017 Park Master Plan based on age and condition of current structures. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 years Project Name Hunter's Run Park Playground & Shelter Category Parks Maintenance Type One Phase Total Project Cost:$300,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 25,00025,000PLANNING/DESIGN 250,000250,000CONSTRUCTION 2,5002,500INSPECTION 2,5002,500ADMINISTRATION 20,00020,000CONTINGENCY 300,000 300,000Total Total20222023202420252026Funding Sources 300,000300,000GO BONDS-ESSENTIAL PURPOSE 300,000 300,000Total 566 Description On-going repairs and improvements at Terry Trueblood Lodge, Terry Trueblood concession building, Ashton House Event Facility and Riverside Festival stage. Roof and façade repairs to Riverside Festival Stage, Exterior staining of TTRA Lodge & Concession buildings, BAS replacement Ashton & TTRA, Audio Visio Equipment Upgrades. Project #R4381 Priority Essential (2) Justification These facilities are maintained for city events and private event rentals. Renovations are needed as they buildings age. Budget Impact/Other This project should have a minimal impact on the annual operating budget. Useful Life 20 years Project Name Event Facility Improvements Category Government Buildings Type One Phase Total Project Cost:$300,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 30,0005,000 25,000PLANNING/DESIGN 245,00045,000 200,000CONSTRUCTION 5,0005,000ADMINISTRATION 20,00020,000CONTINGENCY 50,000 250,000 300,000Total Total20222023202420252026Funding Sources 300,00050,000 250,000GENERAL FUND 50,000 250,000 300,000Total 567 Description Build off-road "single track" trail course for biking on site recently acquired from Elks Golf Course. Project #R4382 Priority Non-essential (5) Justification Bicycling is a growing activity in the area. This course will provide area for new off-road cyclists to learn the sport and more experienced bicyclist to practice and compete. This supports the 2017 Park Master Plan which has a goal that all Iowa City children learn bicycle skills and add the growing collection of similar facilities in the region acting as a tourist destination. Budget Impact/Other Facility will require maintenance similar to other trails and disc golf areas. No new staff are anticipated. Estimated annual maintenance costs are less than $10,000 per year. Useful Life 20 years Project Name Off Road Bike Trail Development Category Parks Maintenance Type One Phase Total Project Cost:$180,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 15,00015,000PLANNING/DESIGN 150,000150,000CONSTRUCTION 5,0005,000INSPECTION 10,00010,000CONTINGENCY 180,000 180,000Total Total20222023202420252026Funding Sources 180,000180,000GENERAL FUND 180,000 180,000Total 568 Description This project replaces the playground at Benton HIll Park. Site constraints keep this as a smaller piece of equipment. Project #R4384 Priority Essential (2) Justification Playground replacement following Park Master Plan. Playground reaching end of servicable life. Budget Impact/Other No impact on operating budget as this replaces current infrastructure. Useful Life 20 years Project Name Benton Hills Playground Replacement Category Parks Maintenance Type One Phase Total Project Cost:$135,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 5,0005,000PLANNING/DESIGN 125,000125,000CONSTRUCTION 5,0005,000CONTINGENCY 135,000 135,000Total Total20222023202420252026Funding Sources 135,000135,000GENERAL FUND 135,000 135,000Total Description This project replaces the playground at College Green Park. Project #R4385 Priority Essential (2) Justification Playground replacement following Park Master Plan. Playground reaching end of servicable life. Budget Impact/Other No impact on operating budget as this replaces current infrastructure. Useful Life 20 years Project Name College Green Park Playground Category Parks Maintenance Type One Phase Total Project Cost:$350,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 25,00025,000PLANNING/DESIGN 285,000285,000CONSTRUCTION 15,00015,000INSPECTION 25,00025,000CONTINGENCY 350,000 350,000Total Total20222023202420252026Funding Sources 350,000350,000GO BONDS-ESSENTIAL PURPOSE 350,000 350,000Total 569 Description The Willow Creek trail spanning 0.8 miles from Benton St to Willow Creek Dr including a spur of the trail connecting to Aber Ave is in need of replacement. Project #R4387 Priority Essential (2) Justification This trail is crumbling in many locations and will soon be unsafe to use. Patching has occurred as a temporary fix but a complete replacement is necessary. Project request includes 10 ft wide concrete trail on the same footprint as the existing .8 mile trail. Cost estimate mirrors estimate for construction of Hwy 6 trail section from Fairmeadows to Heinz because it is the same length. Budget Impact/Other This project will slightly lower the operating budget to less maintenance and upkeep from replacing older infrastructure with newer infrastructure. The esimated annual cost savings is less than $10,000. Useful Life 20 years Project Name Willow Creek Trail Replacement Category Parks Maintenance Type One Phase Total Project Cost:$575,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 65,00065,000PLANNING/DESIGN 418,000418,000CONSTRUCTION 21,00021,000INSPECTION 21,00021,000ADMINISTRATION 50,00050,000CONTINGENCY 65,000 510,000 575,000Total Total20222023202420252026Funding Sources 575,000575,000GO BONDS-GENERAL PURPOSE 575,000 575,000Total 570 Description Update elevators in City Hall, Senior Center, Robert A. Lee Recreation Center with ADA operating system improvements including braille and visible and verbal signals to indicate which elevator car is available, its direction, and when it has reached a designated floor. Project #R4388 Priority Critical (1) Justification Presently these elevators do not meet the current ADA standards. These recommendations were cited in the 2012 Space Needs Study and Master Plan and the Facility ADA study. Budget Impact/Other This project will lower annual operating expenditures due to the replacement of older equipment with new equipment. The estimated annual savings is less than $10,000 per year. Useful Life 10 years Project Name ADA Elevator Improvements Category Government Buildings Type One Phase Total Project Cost:$250,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 50,000 200,000 250,000Total Total20222023202420252026Funding Sources 250,00050,000 200,000GENERAL FUND 50,000 200,000 250,000Total 571 Description Replace playground at North Market Square Park. This includes replacing rubber mat surface with engineered wood fiber. Adjacent elementary school playground has poured in place surfacing. Project #R4389 Priority Essential (2) Justification This replacement follows recommendatation of 2017 Park Master Plan. Playground components are aging and becoming difficult to repair and replace. Budget Impact/Other This replaces existing equipment. No increased expenditures. Useful Life 20 years Project Name N. Market Square Playground Replacement Category Parks Maintenance Type One Phase Total Project Cost:$300,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 20,00020,000PLANNING/DESIGN 250,000250,000CONSTRUCTION 10,00010,000INSPECTION 20,00020,000CONTINGENCY 300,000 300,000Total Total20222023202420252026Funding Sources 300,000300,000GO BONDS-ESSENTIAL PURPOSE 300,000 300,000Total 572 Description Replace playground at Reno Street Park. Add ADA compliant paths, park furnishings and fence to community garden. Project #R4390 Priority Essential (2) Justification This replacement follows recommendatation of 2017 Park Master Plan. Playground components are aging and becoming difficult to repair and replace. This park lacks ADA compiant paths. Budget Impact/Other There will be slightly less maintenance costs due to the replacement of older equipment. The expected annual savings is less than $5,000 per year. Useful Life 20 years Project Name Reno Street Park Renovations Category Parks Maintenance Type One Phase Total Project Cost:$240,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 20,00020,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 5,0005,000INSPECTION 15,00015,000CONTINGENCY 240,000 240,000Total Total20222023202420252026Funding Sources 240,000240,000GO BONDS-ESSENTIAL PURPOSE 240,000 240,000Total 573 Description Tennis Court renovations at City Park and Mercer Park. City Park: resurface courts, replace fences, and add hitting practice wall at both ends. Mercer Park: resurface courts and add hitting practice wall. Project #R4391 Priority Non-essential (5) Justification The tennis court surfaces, fencing and practice walls are deteriorating and require renovation for continued use. Budget Impact/Other The tennis courts are deteriorating to a point in which they will soon not be suitable for play. This project will not have impact on operating budget as the courts do not require much on-goin maintenance. Useful Life 15 years Project Name Tennis Court Renovations Category Parks Maintenance Type One Phase Total Project Cost:$175,000 Contact Juli Seydell-Johnson Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 15,00015,000PLANNING/DESIGN 135,000135,000CONSTRUCTION 15,00015,000INSPECTION 10,00010,000ADMINISTRATION 175,000 175,000Total Total20222023202420252026Funding Sources 175,000175,000GENERAL FUND 175,000 175,000Total 574 Description This project is to acquire property in the future growth and annexation areas west of Highway 218 between Rohret Road and Highway 1. Project #R4392 Priority Essential (2) Justification The future growth area west of Highway 218 includes a 196-acre potential annexation which will require ameneties for parks and recreation to serve the anticipated population growth. Budget Impact/Other The future west park would require additional maintenance such as mowing and natural areas management. It also has the potential to include other amenities in the future such as park shelters, trails, restroom facilities, pavilions, playgrounds, sport fields, etc. The estimated increase in annual operating expenditures due to the land acquisition not including future amenities is $50,000 per year. Useful Life 75 years Project Name Westside Park Land Acquisition Category Parks Maintenance Type One Phase Total Project Cost:$700,000 Contact Geoff Fruin Department PARKS & RECREATION MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Park Master Plan Status Active Total20222023202420252026Expenditures 700,000700,000LAND/ROW ACQUISITION 700,000 700,000Total Total20222023202420252026Funding Sources 700,000700,000GO BONDS-GENERAL PURPOSE 700,000 700,000Total Description Acquisition and purchase of an Evidence Management System that will enhance the efficiency and acccuracy of submitting, cataloging, retrieving and distributing digital evidence. Project #Y4446 Priority Efficiency Improvement (3) Justification Currently evidence photographs/videos must be cataloged on paper, transferred to DVD disks and submitted to evidence for storage. Upon request for viewing/copies to attorneys these disks must be located, replicated and distributed, a very time consuming and antiquated process by today's standards. This new system that will allow upload directly into the system, create photo logs and associated information and file it under the proper incident number for ease of retrieval while maintaining high security, making the entire department efficient. Budget Impact/Other This system will save much time for the officers submitting evidence to the property room managers retrieving the evidence. This project will also require $3,500 annual license fee. The project is estimated to reduce annual operating expenditures by $5,000 to $10,000 due to reduced staff time. Useful Life 10 years Project Name Digital Photo Evidence Management Category Police Type One Phase Total Project Cost:$125,000 Contact Jody Matherly Department POLICE MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 125,000125,000EQUIPMENT 125,000 125,000Total Total20222023202420252026Funding Sources 125,000125,000GENERAL FUND 125,000 125,000Total 575 Description This project provides a natural gas generator at the Animal Shelter which would be able to provide a safe and comfortable enviroment for the animals during any kind of power outage. Project #Y4447 Priority Essential (2) Justification Currently the Animal Center loses the abliity to provide heat or cooling during any kind of power outage. The Animal Center was built to be climate controlled which does not allow us to have any possiblity to open any of the windows. Some rooms with animals have no ability to have access to outside air. Extended periods of time exposed to extreme heat or cold has the potential to cause physical distress and/or death to an animal. Budget Impact/Other This project would increase the operating budget due to maintenance and inspection costs of the generator. The estimated annual increase in operating expenditures is less than $5,000. Useful Life 25 years Project Name Animal Shelter Standy Generator Category Police Type One Phase Total Project Cost:$108,500 Contact Denise Brotherton Department POLICE MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 98,50098,500CONSTRUCTION 108,500 108,500Total Total20222023202420252026Funding Sources 108,500108,500GENERAL FUND 108,500 108,500Total 576 Description The project consists of creating a Landfill Master Plan in 2021 and the design and replacement of the landfill equipment storage buildings, currently known as buildings A and B, in 2022 and 2023. The Master Plan component will determine where on the site the new building will be constructed in addition to assessing overall traffic flow, potential compost facility changes and potential methane use infrastructure locations. Project #L3328 Priority Essential (2) Justification These buildings are in poor condition and can not currently fit our equipment in them. This leaves our equipment exposed to the elements causing unnecessary wear and excessive downtime. Budget Impact/Other The new building will be more energy efficient, allow for better equipment maintenance and accommodate storing landfill equipment indoors. A potential new traffic pattern could allow for more customers and quicker, more efficient transactions. The net decrease in estimated annual expenditures is less than $10,000 per year. Useful Life 30 Years Project Name Landfill Equipment Building Replacement Category Landfill Type One Phase Total Project Cost:$1,250,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 950,000950,000CONSTRUCTION 50,00050,000CONTINGENCY 100,000 1,000,000 1,100,000Total Prior 150,000 Total Total20222023202420252026Funding Sources 1,100,000100,000 1,000,000LANDFILL FUND 100,000 1,000,000 1,100,000Total Prior 150,000 Total 577 Description The landfill six-acre compost pad will be backfilled in multiple areas to fill large pits. An asphalt layer will be added to cover the rock and a seal coat will be applied to prevent liquids from seeping. A seal coat will be added to cover the raw millings on the eastern half of the pad that has not been sealed in the past. Project #L3333 Priority Essential (2) Justification The landfill six-acre compost pad and wood processing pad is in need of significant repair. Deferred maintenance over many years has resulted in the need for repair to ensure customer safety and regulatory compliance. The pad must meet the Iowa Department of Natural Resources' requirements for impermeability and for stormwater control. Budget Impact/Other An improved surface will reduce equipment repair costs and reduce customer safety issues/potential liability claims. The estimated annual savings is less than $10,000 per year. Useful Life 20 years Project Name Compost Pad Improvements Category Landfill Type One Phase Total Project Cost:$330,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 30,00030,000PLANNING/DESIGN 300,000300,000CONSTRUCTION 30,000 300,000 330,000Total Total20222023202420252026Funding Sources 330,00030,000 300,000LANDFILL FUND 30,000 300,000 330,000Total 578 Description This project includes the design and installation of an expansion of the Landfill Dual Extraction System, which was originally constructed in 2018. This project will expand the current system (13 pnuematic pumps and 4 solar pumps) to include pumps in 8-9 additional wells and add SCADA monitoring to the proposed new and existing pumps. Project #L3335 Priority Efficiency Improvement (3) Justification The expansion of the Landfill's Dual Extraction System will positively impact eight or nine more wells, which have liquid levels that are close to or exceed the screen within them. Having high liquid levels limits or prevents gas from being able to be pulled from those wells. Expansion of the Dual Extraction System will allow landfill operators to better control leachate and gas management onsite. This will enhance operator functionality and reduce manual labor time. Adding SCADA greatly improves monitoring capabilities and efficiencies for landfill staff. Budget Impact/Other Adding SCADA monitoring to the new and existing pumps will increase staff efficiency by allowing central monitoring., but but the annual savings are expected to be less than $10,000 per year. Useful Life 20 years Project Name Landfill Dual Extraction System Expansion Category Landfill Type One Phase Total Project Cost:$600,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 55,00055,000PLANNING/DESIGN 485,000485,000CONSTRUCTION 50,00050,000INSPECTION 10,0005,000 5,000ADMINISTRATION 60,000 540,000 600,000Total Total20222023202420252026Funding Sources 600,00060,000 540,000LANDFILL FUND 60,000 540,000 600,000Total 579 Description This project includes the preliminary design and studies, detailed design, construction, construction observation, and regulatory compliance associated with implementing the next landfill cell. Project #L3338 Priority Critical (1) Justification The current rate of landfilling and compaction allows for approximately 2-3 years in the current cell, Cell FY18. New cells take 2-3 years to design, construct, permit, and complete the initial landfilling. Budget Impact/Other Expediting this project will reduce rock purchases, because operations will allow for using existing interior roads and rainy day pads instead of building new. The annual estimated reduction of expenditures is $25,000 per year. Useful Life 10 years Project Name Future Landfill Cell Category Landfill Type One Phase Total Project Cost:$4,400,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 300,000200,000 100,000PLANNING/DESIGN 3,600,0003,600,000CONSTRUCTION 40,00015,000 25,000ADMINISTRATION 360,000360,000CONTINGENCY 215,000 4,085,000 4,300,000Total Prior 100,000 Total Total20222023202420252026Funding Sources 4,300,000215,000 4,085,000LANDFILL REPLACEMENT RESERVE 215,000 4,085,000 4,300,000Total Prior 100,000 Total 580 Description This project provides for the purchase and installation of a bulk water tank at the landfill. Project #L3340 Priority Essential (2) Justification The tank will help provide the needed volume to ensure the refresh rate of the planned water main and allow for efficient filling of the landfill's tank used for daily spray cover mixing. In the event of a fire it will also significantly reduce both transportation and fill time for the Fire Department. Budget Impact/Other Water costs and maintenance costs will be incurred based on water use. The estimated annual increase in operating expenditures is $10,000 to $15,000. Useful Life 15 years Project Name Bulk Water Fill Station Category Landfill Type One Phase Total Project Cost:$175,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 125,000125,000CONSTRUCTION 175,000 175,000Total Total20222023202420252026Funding Sources 175,000175,000LANDFILL FUND 175,000 175,000Total Description This project will decommission and fill the older of two leachate lagoons and clean and repair the newer of the two lagoons. Project #L3342 Priority Essential (2) Justification The older lagoon has not been utilized since 2012 and is not anticipated to be needed due to the newer lagoon's capacity and the ability to direct pipe to the Wastewater Treatment Plant. The newer lagoon is in need of a clean-out and minor repairs to the liner. Budget Impact/Other While difficult to estimate a dollar amount, the removal of the older lagoon could reduce the amount of clean rainwater currently collected and treated as leachate, at a cost. The estimated reduction in operating expenditures is less than $10,000 per year. Useful Life 30 Years Project Name Leachate Lagoon updates Category Landfill Type One Phase Total Project Cost:$150,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000CONSTRUCTION 150,000 150,000Total Total20222023202420252026Funding Sources 150,000150,000LANDFILL FUND 150,000 150,000Total 581 Description The project consists of installing six leachate extraction pneumatic pumps, air supply lines and leachate drainage lines in gas wells in two old unlined areas of the landfill which have seen leachate migration impacts. Project #L3344 Priority Critical (1) Justification This project is required to be complete by December 21, 2022, to meet the regulatory requirements with the Corrective Action Plan negotiated with the Iowa Department of Natural Resources as part of the Assessment of Corrective Measures (ACM). The ACM was negotiated in summer 2021. Budget Impact/Other These updates will continue to reduce potential long-term liability for groundwater contamination and reduce long-term groundwater testing expenses. The estimated decrease in operating expenditures is less than $10,000 per year. Useful Life 30 Years Project Name ACM Landfill Gas Infrastructure Expansion Category Landfill Type One Phase Total Project Cost:$198,800 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 30,00030,000PLANNING/DESIGN 142,600142,600CONSTRUCTION 6,0006,000INSPECTION 6,0006,000ADMINISTRATION 14,20014,200CONTINGENCY 198,800 198,800Total Total20222023202420252026Funding Sources 198,800198,800LANDFILL FUND 198,800 198,800Total 582 Description This machine would be used primarily in the compost and wood chip facility at the landfill to assist in safely grinding incoming materials. Project #L3345 Priority Essential (2) Justification Currently an endloader with a grapple bucket is used to load the grinder. This limits staff's ability to see what is being dumped on the grinder belt and occasionally includes items not suitable or safe to run through the grinder, such as metal fence posts or large rocks. An excavator with a grapple hook would enable staff to see what they're picking up and be more selective and safe in loading the grinder. Budget Impact/Other Anticipated savings in down time and equipment costs is approximately $50,000 per year. The process change will slow down material throughput and will therefore require more stafftime. Additional staff time is expected to cost approximately $20,000 per year. Useful Life 10 years Project Name Excavator for compost operations Category Landfill Type One Phase Total Project Cost:$280,000 Contact Jen Jordan Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 280,000280,000EQUIPMENT 280,000 280,000Total Total20222023202420252026Funding Sources 280,000280,000LANDFILL FUND 280,000 280,000Total 583 Description This project will increase the storm sewer capacity on North Westminster Drive and Washington Street. Project #M3633 Priority Essential (2) Justification The North Westminder Drainage Area was studied in response to reported flash flooding near the intersection of North Westminster Street and Washington Street. The study confirmed that sections of the storm sewer system are inadequate to convey runoff for the City’s current 5-year design storm criteria. Surface flooding at these two locations can be deep enough to cover the width of the roadway, overtop the curb and flow on to adjacent properties, creating a potential for property damage and a public safety concern for vehicles. Budget Impact/Other Replacing 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. Useful Life 50 years Project Name North Westminster Storm Sewer Upgrades Category Stormwater Type One Phase Total Project Cost:$1,775,000 Contact Ben Clark Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 50,00050,000LAND/ROW ACQUISITION 1,300,0001,300,000CONSTRUCTION 50,00050,000INSPECTION 25,00025,000ADMINISTRATION 150,000150,000CONTINGENCY 1,625,000 1,625,000Total Prior 150,000 Total Total20222023202420252026Funding Sources 1,625,0001,625,000STORMWATER FUND 1,625,000 1,625,000Total Prior 150,000 Total 584 Description This project will modify the top of the vault and hatches in order to accommodate ADA compliant sidewalks. It will also include replacement of the trash rack screen and other associated pump station components. Project #M3634 Priority Essential (2) Justification The location of the vault and hatches creates a maintenance issue and prohibits the installation of ADA compliant sidewalks. This pump station was installed 36 years ago and some of the components are in need of replacement. Budget Impact/Other There is no anticipated impact to the operating budget. Useful Life 50 years Project Name Rundell Street Pump Station Vault Modifications Category Stormwater Type One Phase Total Project Cost:$350,000 Contact Ben Clark Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 40,00040,000PLANNING/DESIGN 250,000250,000CONSTRUCTION 25,00025,000INSPECTION 10,00010,000ADMINISTRATION 25,00025,000CONTINGENCY 350,000 350,000Total Total20222023202420252026Funding Sources 350,000350,000STORMWATER FUND 350,000 350,000Total 585 Description This project will install storm sewer pipe in an open ditch along the west side of River Street, north of the lower Lincoln School parking lot. A five-foot-wide compliant sidewalk will replace the existing walk. Project #M3635 Priority Essential (2) Justification The existing open channel storm water drainage ditch is deteriorating and is susceptible to blockage from debris. Utility services have been exposed to the surface due to erosion along the bottom of the ditch. Further erosion will potentially impact the sidewalk and street. A compliant sidewalk will facilitate pedestrian traffic to the school. Budget Impact/Other There is no anticipated impact to operating budget. Useful Life 50 years Project Name River Street Storm Sewer Improvements Category Stormwater Type One Phase Total Project Cost:$850,000 Contact Ben Clark Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 90,00090,000PLANNING/DESIGN 10,00010,000LAND/ROW ACQUISITION 600,000600,000CONSTRUCTION 60,00060,000INSPECTION 30,00030,000ADMINISTRATION 60,00060,000CONTINGENCY 100,000 750,000 850,000Total Total20222023202420252026Funding Sources 850,000100,000 750,000STORMWATER FUND 100,000 750,000 850,000Total 586 Description Construct a new Equipment Maintenance Facility on the public works campus to replace the old and dated facility at the corner of Highways 1 & 6. Project #P3953 Priority Essential (2) Justification The current Equipment Maintenance Facility is outdated, inefficient, and a poor working environment for the employees. Budget Impact/Other A new facility will be more energy efficient which will save costs on utilities; however, a newer facility will add square footage and increase insurance, cleaning, and similar expenses. The estimated annual increase in operating expenditures is $50,000 to $100,000 per year. Useful Life 40 Years Project Name Equipment Maintenance Facility replacement Category Equipment Type One Phase Total Project Cost:$12,000,000 Contact Ron Knoche Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20222023202420252026Expenditures 1,000,0001,000,000PLANNING/DESIGN 11,000,00011,000,000CONSTRUCTION 1,000,000 11,000,000 12,000,000Total Total20222023202420252026Funding Sources 4,500,0001,000,000 3,500,000EQUIPMENT FUND 4,000,0004,000,000FACILITY REPLACEMENT RESERVE 700,000700,000GO BONDS-GENERAL PURPOSE 500,000500,000LANDFILL FUND 250,000250,000REFUSE COLLECTION FUND 250,000250,000STORMWATER FUND 1,000,0001,000,000WASTEWATER FUND 800,000800,000WATER FUND 1,000,000 11,000,000 12,000,000Total 587 Description The City's non-public safety radio system is nearing the end of the infrastructure's service life and needs updated to ensure radio communications continue. Project #P3987 Priority Critical (1) Justification Divisions within the City rely on radio communication daily and is critical to our operation. Motorola factory service support for our portable and mobile radios ended in April 2020, the Motorola Connect Plus system we have has reached end of life and end of support will be in early 2023. Future meetings will be held to determine if we want to continue to own and maintain our own system or possibly join on the JECC P-25 network. Budget Impact/Other This project will have a minimal impact on the operating budget, but it will reduce expenditures slightly due to the replacement of aging equipment. The estimated annual savings is less than $10,000. Useful Life 10 years Project Name Non-Public Safety Radio System Upgrade Category Equipment Type One Phase Total Project Cost:$825,000 Contact Dan Striegel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 825,000825,000CONSTRUCTION 825,000 825,000Total Total20222023202420252026Funding Sources 825,000825,000EQUIPMENT FUND 825,000 825,000Total Description This project improves the landscaping at the City entrance ways on North Dubuque Street and North Dodge Street including entrance signage on North Dubuque. Project #P3988 Priority Aesthetic Improvement (4) Justification The entrance ways to the city provide an important impression of the community to visitors. North Dubuque Street and North Dodge Street are primary entrances to the City off Highway 80 and serve as the front doors to the city. Budget Impact/Other This project will slightly increase the annual operating expenditures due to the additional maintenance required on the landscaping and signage. The estimated increase in operating expenditures is less than $10,000 per year. Useful Life 20 years Project Name Entrance Way Improvements Category Public Works Administration Type One Phase Total Project Cost:$750,000 Contact Ron Knoche Department PUBLIC WORKS MATCH %VARIES GRANTEE U OF I TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 750,000750,000CONSTRUCTION 750,000 750,000Total Total20222023202420252026Funding Sources 650,000650,000GENERAL FUND 100,000100,000UNIVERSITY OF IOWA 750,000 750,000Total 588 Description This project is part of the downtown streetscape master plan. This project reconstructs Dubuque Street from Washington to Iowa Avenue. The project also improves sidewalk pavement, addresses critical utility updates, and enhances the retail environment with streetscape components. Project also includes alley improvements, lighting, and wayfinding. Project #S3939 Priority Critical (1) Justification Dubuque Street is an important link in Downtown as is often the entry way for visitors into the area. The project will narrow the road creating a more pedestrian friendly environment and allowing for enhanced retail areas. Budget Impact/Other This project should reduce operating expenditures due to the replacement of infrastructure in poor condition. The anticipated annual savings is less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Dubuque Street Reconstruction Category Street Operations Type One Phase Total Project Cost:$3,000,000 Contact Geoff Fruin Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT City-University PLAN Downtown Streetscape Plan Status Active Total20222023202420252026Expenditures 300,000300,000PLANNING/DESIGN 2,100,0002,100,000CONSTRUCTION 200,000200,000INSPECTION 400,000400,000CONTINGENCY 300,000 2,700,000 3,000,000Total Total20222023202420252026Funding Sources 3,000,0003,000,000GO BONDS-ESSENTIAL PURPOSE 3,000,000 3,000,000Total 589 Description This project would extend Capitol Street and Kirkwood Avenue as a part of the Riverfront Crossing area improvements. The project also includes replacement of the 12-inch water main on Capitol Street between Benton Street and the railroad to the north, water main improvements at the Benton and Clinton intersection and removal of the railroad spur across Benton Street. Project #S3940 Priority Essential (2) Justification The extensions of these streets plays an important part in the overall development of the Riverfront Crossings area. It will also improve access and traffic circulation in this area. This project does not include any costs necessary for property acquisitions. Budget Impact/Other Ongoing maintenance of new poles and lighting units. Existing lights are being maintained, and new lights would likely require less maintenance in the future as compared to the existing lights. Estimated annual operating expenditures are less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Kirkwood Avenue to Capitol Street Connection Category Street Operations Type One Phase Total Project Cost:$3,100,000 Contact Scott Sovers Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT Riverfront Crossings PLAN Riverfront Crossings Master Pla Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 100,000 100,000Total Future 3,000,000 Total Future 3,100,000 Total 590 Description This project will reconstruct Court Street from Muscatine Avenue to 1st Avenue. Project #S3946 Priority Essential (2) Justification Court Street is an important collector street that connects the east side of Iowa City to the Downtown area. The project will replace aging street and sidewalk pavement that is in poor condition and upgrade public utilities as needed. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Court Street Reconstruction Category Street Operations Type One Phase Total Project Cost:$7,500,000 Contact Scott Sovers Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 5,600,0005,600,000CONSTRUCTION 200,000200,000INSPECTION 150,000150,000ADMINISTRATION 500,000500,000CONTINGENCY 150,000 6,450,000 6,600,000Total Prior 900,000 Total Total20222023202420252026Funding Sources 6,600,0006,600,000GO BONDS-ESSENTIAL PURPOSE 6,600,000 6,600,000Total Prior 900,000 Total 591 Description Reconstruction of Rochester Avenue from First Avenue to the bridge over Ralston Creek. The project will include intersection improvements at First Avenue, new street paving, sidewalk, utility improvements and other associated work. This project will also include water pressure zoning improvements at First Avenue. Project #S3950 Priority Essential (2) Justification Rochester Avenue is an important arterial within Iowa City, and the street pavement is in poor condition. The project will also provide utility upgrades, sidewalk infill, ADA curb ramp, and water pressure zone improvements within the project area. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Rochester Ave Reconst- First Ave. to Ralston Creek Category Street Operations Type One Phase Total Project Cost:$7,000,000 Contact Jason Havel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 150,000150,000LAND/ROW ACQUISITION 5,400,0005,400,000CONSTRUCTION 250,000250,000INSPECTION 250,000250,000ADMINISTRATION 250,000250,000CONTINGENCY 6,350,000 6,350,000Total Prior 650,000 Total Total20222023202420252026Funding Sources 6,350,0006,350,000GO BONDS-ESSENTIAL PURPOSE 6,350,000 6,350,000Total Prior 650,000 Total 592 Description This project will study the south Hwy 1/Hwy 6 intersection and adjacent City owned properties and provide a functional design for the preferred future improvements. Project #S3951 Priority Essential (2) Justification This area is likely to redevelop in the future, and it is important to have an understanding of the anticipated roadway improvments/needs when considering possible changes to the surrounding area. This project will also provide a plan for future trail connections and other associated improvements. Budget Impact/Other The proposed study and functional design is not expected to have any operating budget impacts. Useful Life 50 years Project Name Hwy 1/Hwy 6 Intersection Improvements Study Category Street Operations Type One Phase Total Project Cost:$150,000 Contact Jason Havel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT Riverside Drive PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 150,000 150,000Total Total20222023202420252026Funding Sources 150,000150,000GENERAL FUND 150,000 150,000Total 593 Description Reconstruction of Dodge Street from Governor Street to Burlington Street. This will be a joint project with the DOT, and will include new street pavement, sidewalk, utility improvements and other associated work. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Project #S3952 Priority Essential (2) Justification This section of Dodge Street is in poor condition and requires significant ongoing maintenance. A functional design is currently underway for the project. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Dodge Street Reconstruct - Governor to Burlington Category Street Operations Type One Phase Total Project Cost:$17,117,000 Contact Jason Havel Department PUBLIC WORKS MATCH %35% GRANTEE IDOT TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000LAND/ROW ACQUISITION 13,200,00013,200,000CONSTRUCTION 350,000350,000INSPECTION 350,000350,000ADMINISTRATION 1,800,0001,800,000CONTINGENCY 15,750,000 15,750,000Total Prior 1,367,000 Total Total20222023202420252026Funding Sources 3,750,0003,750,000FEDERAL GRANTS 2,400,0002,400,000GO BONDS-ESSENTIAL PURPOSE 9,850,0009,850,000OTHER STATE GRANTS 16,000,000 16,000,000Total Prior 1,117,000 Total 594 Description Reconstruct N. Gilbert Street from Brown Street to the construction limits of the Gateway project just south of Kimball Road. Improvements to include new water main, sanitary sewer, storm sewer, PCC roadway paving and sidewalks on both sides of the roadway. Project #S3955 Priority Essential (2) Justification Gilbert Street requires full reconstruction at this time. There is no storm sewer between Brown Street and the new intakes installed with the Gateway project. Sidewalks are located only at the top of the hill, near Brown Street and residents have requested that pedestrian connectivity be provided to them with the roadway improvements. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name N. Gilbert Street Reconstruction Category Street Operations Type One Phase Total Project Cost:$1,437,000 Contact Melissa Clow Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 50,00050,000LAND/ROW ACQUISITION 800,000800,000CONSTRUCTION 105,000105,000INSPECTION 32,00032,000ADMINISTRATION 300,000300,000CONTINGENCY 200,000 1,237,000 1,437,000Total Total20222023202420252026Funding Sources 1,437,0001,437,000GO BONDS-ESSENTIAL PURPOSE 1,437,000 1,437,000Total 595 Description This project will replace the existing Gilbert Street bridge over Ralston Creek. In addition, the project will include removal and replacement of slope protection, sidewalk, storm sewer and street pavement, and other related work. Project #S3956 Priority Critical (1) Justification The 2017 Biennial Bridge Inspection Program identified advanced deterioration of the deck and super structure on the Gilbert Street bridge. The Program recommended the bridge be scheduled for significant repairs or replacement. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Gilbert Street Bridge Replacement Category Street Operations Type One Phase Total Project Cost:$3,300,000 Contact Jason Havel Department PUBLIC WORKS MATCH %60% GRANTEE IDOT TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 2,600,0002,600,000CONSTRUCTION 150,000150,000INSPECTION 75,00075,000ADMINISTRATION 300,000300,000CONTINGENCY 3,125,000 3,125,000Total Prior 175,000 Total Total20222023202420252026Funding Sources 1,000,0001,000,000FEDERAL GRANTS 2,300,0002,300,000GO BONDS-ESSENTIAL PURPOSE 3,300,000 3,300,000Total 596 Description Reconstruction of Park Road from Rocky Shore Drive to the west project limits of the Gateway Project, approximately Riverside Drive. This project will include new street pavement, sidewalk, utility improvements and other associated work. Project #S3958 Priority Essential (2) Justification This section of Park Road is in poor condition and is in need of repair. The City has received numerous complaints about its condition. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Park Road Reconstruct - Rocky Shore to Riverside Category Street Operations Type One Phase Total Project Cost:$6,700,000 Contact Jason Havel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 650,000650,000PLANNING/DESIGN 50,00050,000LAND/ROW ACQUISITION 5,250,0005,250,000CONSTRUCTION 250,000250,000INSPECTION 250,000250,000ADMINISTRATION 250,000250,000CONTINGENCY 700,000 6,000,000 6,700,000Total Total20222023202420252026Funding Sources 6,700,0006,700,000GO BONDS-ESSENTIAL PURPOSE 6,700,000 6,700,000Total 597 Description Reconstruction of Taft Avenue from American Legion Road to Lower West Branch. Design of this project would begin in 2022 with construction to begin in 2025. Project #S3959 Priority Essential (2) Justification The properties west of Taft Avenue between Lower West Branch Road and American Legion Road are now fully developed. With the construction of the new Hoover School and the upcoming American Legion Road and Scott Boulevard trunk sewer extension projects, the area will likely experience growth in the next five to ten years necessitating improvements to Taft Avenue. Budget Impact/Other This project will add infrastructure into the City which will incrementally increase the City's operating costs. The estimated increase in operating expenditures is less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Taft Avenue Reconstruct - Am Legion to Lwr West Br Category Street Operations Type One Phase Total Project Cost:$11,000,000 Contact Jason Havel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 1,000,0001,000,000PLANNING/DESIGN 10,000,00010,000,000CONSTRUCTION 1,000,000 10,000,000 11,000,000Total Total20222023202420252026Funding Sources 3,500,0003,500,000FEDERAL GRANTS 7,500,0007,500,000GO BONDS-ESSENTIAL PURPOSE 11,000,000 11,000,000Total 598 Description Obtain consultant services to perform an alignment study for the Oakdale Boulevard extension east of Highway 1. Project #S3960 Priority Essential (2) Justification This project will conduct an aligment study for the Oakdale Boulevard extension east of Highway 1. The existing alignment study was completed in 2003 and changes in land use, ownership and travel patterns nessesitate revisting the appropriate alignment for the road extension. This project also meets the Council's Strategic Plan goal of 'Investing in Public Infrastructure' by initiating a planning effort to prepare for future expansion of a critical public facility. Budget Impact/Other This project will not have an impact on the operating budget. Useful Life 10 years Project Name Oakdale Blvd Extension - Alignment Study Category Street Operations Type Multi-Phase Total Project Cost:$100,000 Contact Kent Ralston Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT Northgate Corporate Park PLAN Transportation Plan Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 100,000 100,000Total Total20222023202420252026Funding Sources 100,000100,000GENERAL FUND 100,000 100,000Total 599 Description This project will replace both the eastbound and westbound Burlington Street bridges with one new bridge over the Iowa River. In addition, the project will investigate the feasibililty of eliminating the dam as well as the realignment of Grand Avenue west of Riverside Drive. This project will be a joint project with the DOT. Project #S3963 Priority Critical (1) Justification The 2019 biennial bridge inspection program identified advanced detorioration of the sub and super structures on the Burlington Street Bridges. The program recommended the bridge to be scheduled for replacement. Budget Impact/Other Operating expenses are expected to be minimal or decrease, as this will be replacing aged infrastructure that has reached the end of its useful life. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Capital Projects fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 75 years Project Name Burlington Street Bridge Replacement Category Street Operations Type One Phase Total Project Cost:$19,050,000 Contact Scott Sovers Department PUBLIC WORKS MATCH %VARIES GRANTEE STP TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 750,000750,000PLANNING/DESIGN 750,000 750,000Total Prior 300,000 Total Future 18,000,000 Total Prior 300,000 Total Future 18,750,000 Total 600 Description This project includes the reconstruction of two blocks of brick street along Fairchild Street from Clinton Street to Linn Street. Project #S3965 Priority Essential (2) Justification The pavement condition in these areas is poor, and several areas have utilities that are in need of repair/replacement, which is contributing to the deterioration of the street. Budget Impact/Other Estimated savings in operating expenses are less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Wastewater fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Fairchild Street Reconstruction Category Street Operations Type One Phase Total Project Cost:$1,450,000 Contact Jason Havel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 1,100,0001,100,000CONSTRUCTION 50,00050,000INSPECTION 50,00050,000ADMINISTRATION 100,000100,000CONTINGENCY 1,350,000 1,350,000Total Prior 100,000 Total Total20222023202420252026Funding Sources 1,450,0001,450,000GO BONDS-ESSENTIAL PURPOSE 1,450,000 1,450,000Total 601 Description This project will be a comprehensive concrete rehabilitation of the Iowa Ave Bridge over the Iowa River. Additional repair items will include sidewalks, approach pavement, expansion joints, pedestrian handrails and painting. Project #S3977 Priority Essential (2) Justification The Iowa Avenue Bridge was built in 1916 and the most recent reconstruction project was in 1985. The most recent inspection in the summer of 2021 found it to be in Fair Condition structurally, but noted delamination, cracks and spalls in the concrete on the deck, superstructure and substructure of the bridge. Deterioration is also noted at the sidewalk approaches and abutments. To extend the longevity of the bridge, it is recommended that a comprehensive rehabilitation project be completed. Budget Impact/Other The project will lower operating costs due to the replacement of aging infrastructure. The reduction in operating expenditures is estimated to be less than $10,000 per year. Useful Life 20 years Project Name Iowa Avenue Bridge Rehabilitation Category Street Operations Type One Phase Total Project Cost:$2,250,000 Contact Melissa Clow Department PUBLIC WORKS MATCH %60% GRANTEE IDOT TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 1,500,0001,500,000CONSTRUCTION 150,000150,000INSPECTION 75,00075,000ADMINISTRATION 75,00075,000CONTINGENCY 300,000300,000OTHER 150,000 2,100,000 2,250,000Total Total20222023202420252026Funding Sources 1,000,0001,000,000FEDERAL GRANTS 1,250,0001,250,000GO BONDS-ESSENTIAL PURPOSE 2,250,000 2,250,000Total 602 Description This project will provide repairs to the existing pedestrian overpass, including removal of loose / delaminated material at risk of falling and the application of a corrosive inhibiting coating to protect the exposed areas and match the appearance of the surrounding concrete. Project #S3978 Priority Critical (1) Justification A condition assessment of the Pedestrian Bridge was completed in the Spring of 2021 and a rehabilitation project was recommended. Loose material and delaminated concrete was identified. This presents a hazard to vehicles and pedestrians under the structure. Budget Impact/Other This project will reduce maintenance costs through the rehabilitation of an older structure. A more complex rehabilitation project is recommended prior to the end of its current life expectancy and would to further extend the life of the pedestrian bridge by 30 years. The annual savings is less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Wastewater fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 10 years Project Name Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab Category Street Operations Type One Phase Total Project Cost:$1,300,000 Contact Melissa Clow Department PUBLIC WORKS MATCH %25% GRANTEE IDOT TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 1,025,00075,000 950,000CONSTRUCTION 65,00015,000 50,000INSPECTION 60,00035,000 25,000ADMINISTRATION 50,00050,000CONTINGENCY 225,000 1,075,000 1,300,000Total Total20222023202420252026Funding Sources 325,000325,000GO BONDS-ESSENTIAL PURPOSE 650,000650,000OTHER STATE GRANTS 325,000325,000UNIVERSITY OF IOWA 1,300,000 1,300,000Total 603 Description Reconsturction of South Dubuque Street from Wright St to Benton St. The project will include new street paving, sidewalks, utility improvements and other associated work. Project #S3979 Priority Essential (2) Justification South Dubuque St is in poor condition and has been indentified as a good candidate for reconstruction by the Pavement Management Program. Budget Impact/Other 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. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Wastewater fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name South Dubuque St Reconstruction - Wright to Benton Category Street Operations Type One Phase Total Project Cost:$1,850,000 Contact Jason Havel Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 50,00050,000LAND/ROW ACQUISITION 1,300,0001,300,000CONSTRUCTION 100,000100,000INSPECTION 100,00050,000 50,000ADMINISTRATION 150,000150,000CONTINGENCY 250,000 1,600,000 1,850,000Total Total20222023202420252026Funding Sources 1,850,0001,850,000GO BONDS-ESSENTIAL PURPOSE 1,850,000 1,850,000Total 604 Description Conversion of Market Street & Jefferson Streets from one-way to two-way corridors. The project cost includes new traffic signals, pavement markings, buffered bike lanes, and signage necessary to implement the conversion. The conversion is intended to generally take place between Madison Street and the eastern termini of the one-way streets - exact limits subject to further evaluation. Project #S3980 Priority Non-essential (5) Justification The feasibility of the project and cost estimate was initially evaluated as part of the Downtown Iowa City Traffic Modeling Study completed in 2015. Budget Impact/Other Operating budget impacts are assumed to be negligible as the corridors already exist and require routine maintenance activities. The conversion will only change how the facilities are used by the traveling public. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Wastewater fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 20 years Project Name Market & Jefferson Street Two-Way Conversion Category Street Operations Type One Phase Total Project Cost:$2,600,000 Contact Kent Ralston Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Transportation Plan Status Active Total20222023202420252026Expenditures 300,000300,000PLANNING/DESIGN 1,900,0001,900,000CONSTRUCTION 100,000100,000INSPECTION 100,000100,000ADMINISTRATION 200,000200,000CONTINGENCY 300,000 2,300,000 2,600,000Total Total20222023202420252026Funding Sources 2,600,0002,600,000GO BONDS-ESSENTIAL PURPOSE 2,600,000 2,600,000Total 605 Description The future project has two parts: 1) Provide process/related structures and equipment removing phosphorous before or during digestion. 2) Replace multiple heat exchangers (HEX) with internal corrosion and Struvite deposition, renovate digester covers, install wall thimbles in digester wall for inspection and cleaning, replace internal/external(buried) piping clogging with Struvite, replace (HEX) and sludge recirculation pumps as required and add new piping for the thickened Waste Activated Sludge. Project #V3151 Priority Critical (1) Justification Biological nutrient removal was part of last ICWWTP project, captured phosphorous (P) reduces Struvite formation and reduces maintenance costs. In addition. the digester complex was constructed in 1989/2002 and has multiple covers in various stages of wear, along with multiple pumps and HEX’s and multiple valves/pipes show struvite deposition that have required significant maintenance to keep cleared of struvite or need to be replaced. Budget Impact/Other This project will reduce operating and maintenance cost through the rehabilitation of older equipment. The annual savings is less than $10,000 per year. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Wastewater fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 20 years Project Name Digester Complex Rehabilitation Category Wastewater Treatment Type One Phase Total Project Cost:$12,921,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 880,000880,000PLANNING/DESIGN 10,621,00010,621,000CONSTRUCTION 200,000200,000INSPECTION 100,000100,000ADMINISTRATION 1,000,0001,000,000CONTINGENCY 880,000 11,921,000 12,801,000Total Prior 120,000 Total Total20222023202420252026Funding Sources 12,921,00012,921,000REVENUE BONDS 12,921,000 12,921,000Total 606 Description Rehabilitation includes demolishing the existing building, converting the station to a wet-well valve vault with surface hatches for pump access, basket screening, new standby generator, replace 20 year old pump, new controls, valve vault with bypass capacity, new security fence, landscaping and access road improvements. The station would be plumbed for future expansion, but would not include additional pumps. Project #V3154 Priority Essential (2) Justification Hawkeye lift station is 50 years old with an aging building, a generator that can no longer be serviced, a deep drywell requiring an elevator and an existing pump that is 20 years old and a replacement pump only 2 years old. Major portions of the station have outlived their useful life and need replacement. Budget Impact/Other This project will reduce operating and maintenance cost through the rehabilitation of older equipment. The annual savings is less than $10,000 per year. Useful Life 20 years Project Name Hawkeye Lift Station Rehabilitation Category Wastewater Treatment Type One Phase Total Project Cost:$1,025,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 25,00025,000PLANNING/DESIGN 1,000,0001,000,000CONSTRUCTION 25,000 1,000,000 1,025,000Total Total20222023202420252026Funding Sources 1,025,0001,025,000WASTEWATER FUND 1,025,000 1,025,000Total 607 Description This project would extend the 30-inch sanitary sewer pipe along Abbey Lane from Burry Drive to the west side of US Highway 218. Project #V3155 Priority Essential (2) Justification This project will allow development within the watershed west of US Highway 218 and south of Rohret Road. Budget Impact/Other This will bring additional revenue along with additional maintenance costs. The estimated maintenance costs are less than $10,000 per year. The estimated amount of additional revenue is unknown. This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-described project, such expenditures to be advanced from the Wastewater fund, and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds, notes or other indebtedness to be issued or incurred by the City in the future. Useful Life 50 years Project Name Rohret South Sewer Category Wastewater Treatment Type One Phase Total Project Cost:$4,750,000 Contact Joe Welter Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 170,000110,000 60,000PLANNING/DESIGN 130,000130,000LAND/ROW ACQUISITION 3,500,0003,500,000CONSTRUCTION 175,000175,000INSPECTION 175,000175,000ADMINISTRATION 350,000350,000CONTINGENCY 110,000 4,390,000 4,500,000Total Prior 250,000 Total Total20222023202420252026Funding Sources 4,750,0004,750,000REVENUE BONDS 4,750,000 4,750,000Total 608 Description Install new high efficiency mixers in aeration basin trains 1-4, Cell 9 to improve mixing and reduce energy usage. Includes four new high efficiency mixers, electrical improvements and installation. Project #V3157 Priority Essential (2) Justification 2010 project made significant improvements to the aeration basin. Cell 9 was not fitted with a mixer but relied on mixing by compressed air. Mixing by compressed air is not as efficient as using a mechanical mixer. The mixers are high efficiency and a lower horsepower than the current mixers installed in Cells 1, 2, 3, 5, 8, and 10. This will reduce wear and tear on the aeration blowers and reduce our electrical usage and carbon footprint. Budget Impact/Other This will reduce wear and tear on the aeration blowers, reduce our electrical usage/cost, and reduce out carbon footprint. The estimated annual savings is less than $10,000 per year. Useful Life 20 years Project Name Wastewater Plant Mixer Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$238,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 15,00015,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 2,0002,000INSPECTION 1,0001,000ADMINISTRATION 20,00020,000CONTINGENCY 238,000 238,000Total Total20222023202420252026Funding Sources 238,000238,000WASTEWATER FUND 238,000 238,000Total 609 Description Extend or add new belt conveyor form the end of the existing conveyor to the loading area over the truck bay. Project includes a truck hopper loader so staff can keep the presses in operation while bumping the truck. Project #V3158 Priority Essential (2) Justification The conveyor currently collects the biosolid from the belt filter press and take to to a shaftless screw auger that lift the biosolids up to discharge over the truck bay. It has been found that when we operate all three presses, the screw auger cannot keep up with the volume of biosolids delivered by the conveyor. By including the truck hopper loader, staff can keep the presses in operation while bumping the truck which make the belt filter presses operation more efficient. Budget Impact/Other Current auger conveyor will not keep up with solids generated from more than two belt filter presses which limits out ability to dewater biosolids, and repairs takes at least one business day to make, which also limits our ability to dewater biosolids. The estimated impact on the operating budget is negligible. Useful Life 25 years Project Name Biosolids Conveyor Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$170,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 7,0007,000PLANNING/DESIGN 146,000146,000CONSTRUCTION 2,0002,000INSPECTION 2,0002,000ADMINISTRATION 13,00013,000CONTINGENCY 170,000 170,000Total Total20222023202420252026Funding Sources 170,000170,000WASTEWATER FUND 170,000 170,000Total 610 Description Reroute the Benton Street trunk sewer through green space and a parking lot to allow access for maintenance. Upsize the sewer main to Emerald Street to increase capacity. Project #V3162 Priority Critical (1) Justification Previous rerouting of the trunk and upstream sanitary sewer left a undersized pipe creating a bottle neck and limited maintenance access to the sanitary sewer on private property. The bottle neck has caused potential project to be routed to the west or not pursued. Making improvements will allow better access and not be a bottleneck, which limits future growth north of Melrose Avenue. Budget Impact/Other This project will have a minimal impact on the operating budget. Useful Life 50 years Project Name Benton Street Trunk Sewer Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$580,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 63,00063,000PLANNING/DESIGN 55,00055,000LAND/ROW ACQUISITION 350,000350,000CONSTRUCTION 21,00021,000INSPECTION 21,00021,000ADMINISTRATION 70,00070,000CONTINGENCY 580,000 580,000Total Total20222023202420252026Funding Sources 580,000580,000WASTEWATER FUND 580,000 580,000Total 611 Description Install cable tray and hanger system along the aeration basin walkways to move the existing wiring/conduits from the hand rails and provide for future expansion Project #V3163 Priority Efficiency Improvement (3) Justification Existing power and instrument wiring/conduits are currently placed on the hand rails. The hand rails were not designed to carry the extra weight of the current and future wiring/conduits that will be required to supply/support the operation of the aeration basins. The cable tray and hanger system will move existing conduits and wiring from the handrails and allow for future expansion of power and control wiring. Budget Impact/Other These projects should lower operating expenditures through the replacement of aging infrastructure. The estimated annual savings is less than $10,000 per year. Useful Life 40 Years Project Name Aeration Basin Electric & Instrument Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$300,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 259,000259,000CONSTRUCTION 2,0002,000INSPECTION 2,0002,000ADMINISTRATION 27,00027,000CONTINGENCY 300,000 300,000Total Total20222023202420252026Funding Sources 300,000300,000WASTEWATER FUND 300,000 300,000Total 612 Description The project would include the replacement of return activated sludge pumps. This includes all pumps and any piping/structural modifications required to fit the pumps. Project #V3164 Priority Essential (2) Justification These pumps have been in service since 2002 and are nearing the end of their useful working life. The maintenance repair frequency for these pumps has been increasing in the past year. Failure to replace these pumps in a timely manner could cause diminished operation and treatment of the wastewater resulting in violations of our NPDES discharge permit. Budget Impact/Other New pumps would increase pump efficiency, but lower energy consumption and maintenance costs. The estimated reduction in operating expenditures is less than $10,000 per year. Useful Life 20 years Project Name Return Activated Sludge Pump Replacement Category Wastewater Treatment Type Multi-Phase Total Project Cost:$1,009,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 80,00080,000PLANNING/DESIGN 823,000823,000CONSTRUCTION 16,00016,000INSPECTION 8,0008,000ADMINISTRATION 82,00082,000CONTINGENCY 1,009,000 1,009,000Total Total20222023202420252026Funding Sources 1,009,0001,009,000WASTEWATER FUND 1,009,000 1,009,000Total 613 Description Replacement of the influent pump station pumps 1301A, 1302A, and 1303A and any piping/electrical modifications that will be required. Project #V3165 Priority Essential (2) Justification There are 6 influent pumps currently installed. The three discussed above were installed in 2002 and are nearing the end of their design life. These pumps have had significant repairs over the past 5 years but those repairs have not extended their design life. These pumps are close coupled centrifugal style pumps and will be replaced with dry pit submersible pumps to match the existing style of the three remaining pumps. There will be piping modifications, upgrading of controls and includes installation. The current pumps are rated at 10 milllion gallons per day (MGD), the newer pumps will be 12 MGD. Budget Impact/Other The existing pumps have increasing maintenance cost and operation costs when they are OOS. New pumps will improve pump efficiency, lower power cost and reduced maintenance cost. The estimated reduction in operating expenditures is less than $10,000 per year. Useful Life 20 years Project Name Replacement of Influent Pump Station Pumps Category Wastewater Treatment Type One Phase Total Project Cost:$605,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 25,00025,000PLANNING/DESIGN 521,000521,000CONSTRUCTION 4,0004,000INSPECTION 2,0002,000ADMINISTRATION 53,00053,000CONTINGENCY 605,000 605,000Total Total20222023202420252026Funding Sources 605,000605,000WASTEWATER FUND 605,000 605,000Total 614 Description Replace the Grit Classifiers located in the Grit Building including any required piping and bunker modifications. Project includes installing a bagging system and roll-off to move away from having to install a liming system to meet IDNR grit disposal requirements. This cost includes the 2 roll-off containers. Project #V3167 Priority Essential (2) Justification The grit classifiers were installed in 2002 and have requiried a major frame repair in 2015 and multiple rotating parts replacment over the past 5 years. The equipment is at the end of it's useful design life. IDNR rules require raising the grit pH to 12 for 2 hours, by installing a bagging system and roll-off, we can apply for a waiver for liming and the roll-off will reduce staff handling the grit. With improvements in technology, the new classifiers are more effective at dewatering and will produce a drier grit. Budget Impact/Other Grit removal is critical in WWTP operations in meeting its NPDES permit and reduces wear and tear on down steam pumping. Scheduled replacement is is more cost ffective than an emergency replacement project. This project repairs existing equipment which should reduce maintenance and repairs costs. The estimated impact on the operating budget is less than $10,000. Useful Life 20 years Project Name Replace Grit Classifiers Category Wastewater Treatment Type One Phase Total Project Cost:$394,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 30,00030,000PLANNING/DESIGN 325,000325,000CONSTRUCTION 6,0006,000INSPECTION 3,0003,000ADMINISTRATION 30,00030,000CONTINGENCY 394,000 394,000Total Total20222023202420252026Funding Sources 394,000394,000WASTEWATER FUND 394,000 394,000Total 615 Description Rehabilitate selected equipment at the Napoleon Lift Station including the bar screen crawler assemblies with drive unit, the air handling system and rebuilding of the NPPS Pumps #1 and #6 pumping assembly’s and replacing associated electrical or mechanical appurtenances as necessary. Project #V3169 Priority Critical (1) Justification Napoleon lift station was constructed in 2000 and is the primary lift station for approximately 2/3 of the wastewater flow to the WWTP. The Bar screen crawler, pumps #1 and #6 and air handling system have operated consistently since its coming into operations and show wear and tear consistent with 20 years of operations and are nearing the end of their useful design life. Improvements in crawler and pump design will offer operation and efficiency improvements. Napoleon Lift Station is the City's primary lift station conveying 2/3 of the daily total flow to the WWTP. If any of this equipment were to fail it would limit the operation of the lift station until repairs could be made. Budget Impact/Other These projects should lower operating expenditures through the replacement of aging infrastructure. The estimated annual savings is less than $10,000 per year. Useful Life 20 years Project Name Napoleon Lift Station Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$1,475,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 120,000120,000PLANNING/DESIGN 1,200,0001,200,000CONSTRUCTION 25,00025,000INSPECTION 10,00010,000ADMINISTRATION 120,000120,000CONTINGENCY 1,475,000 1,475,000Total Total20222023202420252026Funding Sources 1,475,0001,475,000WASTEWATER FUND 1,475,000 1,475,000Total 616 Description Replace roofs on buildings at wastewater treatment plant. Project #V3170 Priority Critical (1) Justification City staff has identified various plant building roofs as being deficient. The bulk of these buildings are part of the original WWTP project from 1988 with the others from the 2000 project. They have outlived any warranty’s given at the time of construction and are in need of replacement. These roof's cover multiple buildings with critical infrastructure in them. Should any building suffer water damage that impedes the division staff from performing their job function or causes equipment failure, that could cause the WWTP to not meet its NPDES permit required discharge limits and put the City in environmental liability. Budget Impact/Other These projects should lower operating expenditures through the replacement of aging infrastructure. The estimated annual savings is less than $10,000 per year. Useful Life 25 years Project Name WWTP Roof Replacements Category Wastewater Treatment Type Multi-Phase Total Project Cost:$1,200,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 60,00020,000 20,000 20,000PLANNING/DESIGN 750,000250,000 250,000 250,000CONSTRUCTION 15,0005,000 5,000 5,000INSPECTION 15,0005,000 5,000 5,000ADMINISTRATION 60,00020,000 20,000 20,000CONTINGENCY 300,000 300,000 300,000 900,000Total Future 300,000 Total Total20222023202420252026Funding Sources 900,000300,000 300,000 300,000WASTEWATER FUND 300,000 300,000 300,000 900,000Total Future 300,000 Total 617 Description Replace and rehabilitate the pumps, power and electrical controls, and mechanical appurtenances. The project includes replacing the pump with an upsized capacity, change out the controls for PLC/ VFD's , replace all mechanical equipment and install a standby genset. The 2018 pump will be repurposed. Project #V3172 Priority Essential (2) Justification The Highlander lift station has been in place since 1984 with a one original pump and one replacement pump(2018), mostly original controls and mechanical appurtenances. The area serviced by the lift station has grown considerably and is projected to continue to grow with the installed pumps nearing their max pumping capacity. With the past and potential growth in the area, capacity and reliability is becoming an issue. Rebuilding and increasing the pumping capacity will add longevity to the station to meet future needs. Budget Impact/Other This project will increase the operating budget due to expanding system capacity. The estimated annual increase in expenditures is less than $5,000 per year. Useful Life 20 years Project Name Highlander Lift Station Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$150,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 7,0007,000PLANNING/DESIGN 121,000121,000CONSTRUCTION 1,0001,000INSPECTION 1,0001,000ADMINISTRATION 20,00020,000CONTINGENCY 150,000 150,000Total Total20222023202420252026Funding Sources 150,000150,000WASTEWATER FUND 150,000 150,000Total 618 Description Moving the replacement schedule to 12 years from 15. These are additional funds supplementing the City Equipment Replacement funds required to complete the purchase. Project #V3173 Priority Critical (1) Justification The jet truck was purchased in 2011 and was scheduled for a 15 years replacement. The jet-vac has been having frequent mechanical and electrical issues for the past 2 years which has caused our cleaning activities to cease while repairs are made. We do not anticipate that this maintenance history will change and will likely increase. We want to move up the replacement to 2023, this will make for a 12 year replacement. Monthly replacement fees would be increased to reflect a 12 year replacement in the future.The jet truck is vital in the WWD's collection system maintenance cleaning program. Cleaning the sewer helps to reduce backups, Sanitary Sewer Overflows (SSO's) and limits the City's liability. By moving up the replacement date, we can stay on schedule with cleaning program and avoid increased liability. Budget Impact/Other These projects should lower operating expenditures through the earlier replacement of equipment, but it will increase operating expenditures through increased replacement charges. The estimated net increase in annual operating expenditures is $25,000 per year. Useful Life 12 years Project Name Jet Truck Replacement Category Wastewater Treatment Type One Phase Total Project Cost:$175,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 175,000175,000EQUIPMENT 175,000 175,000Total Total20222023202420252026Funding Sources 175,000175,000WASTEWATER FUND 175,000 175,000Total 619 Description Phase 1: Replace the remaining mixers in the aeration trains 1 - 4 with high efficiency mixers matching those placed in Cell 9 of trains 1-4 and replace mixers in the high strength tank. This would be total of 30 mixers. Phase 2: Replace Lamson 300 HP Centrifugal Blower with a High Speed Turbo Blower including any ancillary equipment, pipe modifications and PLC programing. Project #V3174 Priority Efficiency Improvement (3) Justification Phase 1: Most of these mixers are original to the 2002/2014 construction and have been rebuilt at least once at a cost of $7,000 to almost $10,000 apiece. They typically operate 24hs/7 days a week when the trains are in service. Replacement with the higher efficiency mixer with lower horsepower will decrease energy usage and continue to reduce our carbon footprint. Estimated cost savings over a 20-year period were estimated to be in excess of $600,000 when all 30 mixers in operation. Phase 2: The existing Lamson Blowers were placed in service in 2002 as part of the first iteration of the activated sludge process units. The blower is a "starts across the line", meaning that it's either on or off and cannot be regulated with Variable frequency drives. Because of this and it's HP capacity, it has high starting amps that affect our electrical peak loading billing with REC. The New High Speed turbo blower uses a VFD which eliminates the inrush of power, allowing us to regulate our peak loading and work at a lower operating amperage. Budget Impact/Other By replacing the Lamson blower with a high speed turbo blower, we anticipate a 10% reduction in power cost for the foreseeable future. The estimated annual savings is less than $10,000 per year. Useful Life 20 years Project Name Aeration Equipment Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$3,506,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 2,000,0002,000,000CONSTRUCTION 4,0004,000INSPECTION 2,0002,000ADMINISTRATION 20,00020,000CONTINGENCY 2,036,000 2,036,000Total Future 1,470,000 Total Total20222023202420252026Funding Sources 2,036,0002,036,000WASTEWATER FUND 2,036,000 2,036,000Total Future 1,470,000 Total 620 Description Place Parshall flume(s) directly downstream of the grit tank channel isolation valves including ultrasonic measuring. This will require channel modifications, flume and sensor installation and programming into the headworks PLC. Project #V3175 Priority Critical (1) Justification Flow measuring was changed from a Parshall flume to an in-channel area velocity sensor/meter in the last plant upgrade. That sensor/meter failed and subsequent efforts at flow measurement lack staff confidence in being greater than 80% accurate. Parshall flumes have been used in the wastewater industry for decades with 99+% accuracy and confidence. Budget Impact/Other This project will reduce operating and maintenance cost through the rehabilitation of older equipment. The annual savings is less than $10,000 per year. Useful Life 20 years Project Name Influent Flow Monitoring Category Wastewater Treatment Type One Phase Total Project Cost:$251,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 25,00025,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 4,0004,000INSPECTION 2,0002,000ADMINISTRATION 20,00020,000CONTINGENCY 251,000 251,000Total Total20222023202420252026Funding Sources 251,000251,000WASTEWATER FUND 251,000 251,000Total 621 Description Replace multiple paving panels at various locations in the main drive and mill a portion of the existing paving to improve ride and life of that paving. Project #V3176 Priority Essential (2) Justification Multiple panels have degraded and exhibit severe fracturing. The main drive was hand laid in the last plant upgrade and create vehicle rocking which over time will cause paving degradation and failure. Budget Impact/Other This project repairs existing pavement which should reduce maintenance and future repairs costs. The estimated impact on the operating budget is less than $10,000. Useful Life 15 years Project Name Treatment Plant Paving Improvements Category Wastewater Treatment Type One Phase Total Project Cost:$71,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 2,0002,000PLANNING/DESIGN 60,00060,000CONSTRUCTION 2,0002,000INSPECTION 1,0001,000ADMINISTRATION 6,0006,000CONTINGENCY 71,000 71,000Total Total20222023202420252026Funding Sources 71,00071,000WASTEWATER FUND 71,000 71,000Total 622 Description Replace the heating/ventilation/air conditioning (HVAC) for the Influent Pump Station (IPS), Sludge Processing Building (SSPRS), Motor Vehicle Storage Building (MVSB), Administration Building (ADMIN), and Grit Building (GRIT). Project #V3177 Priority Essential (2) Justification The HVAC systems for the buildings listed above are all original to them. They age from 20 to 35 years old and have had significant repair work in the past 5 years but that has not extended the useful life of these systems. Due to the nature of the facility, building ventilation is critical to the work that is being performed and provides a safe work environment for the employees. Budget Impact/Other The estimated impact on the operating budget is less than $10,000. Useful Life 20 years Project Name HVAC Replacement Category Wastewater Treatment Type One Phase Total Project Cost:$371,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 35,00035,000PLANNING/DESIGN 300,000300,000CONSTRUCTION 4,0004,000INSPECTION 2,0002,000ADMINISTRATION 30,00030,000CONTINGENCY 35,000 336,000 371,000Total Total20222023202420252026Funding Sources 371,00035,000 336,000WASTEWATER FUND 35,000 336,000 371,000Total 623 Description This project will replace the rake mechanisms for Calrifiers C3300 and 3400 that were new in 2002 and part of WWTP upgrades. Project #V3178 Priority Essential (2) Justification They both have the original zinc plated carbon steel mechanisms that are severly corroded and are in need of replacement and/or repair. These repairs were identified during recent inspections of the clarifiers. These repairs are necessary to avoid untimely equipment failure. Budget Impact/Other This project repairs existing equipment which should reduce maintenance and repairs costs. The estimated impact on the operating budget is less than $10,000. Useful Life 20 years Project Name Primary Clarifier Repairs Category Wastewater Treatment Type One Phase Total Project Cost:$526,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 25,00025,000PLANNING/DESIGN 450,000450,000CONSTRUCTION 4,0004,000INSPECTION 2,0002,000ADMINISTRATION 45,00045,000CONTINGENCY 526,000 526,000Total Total20222023202420252026Funding Sources 526,000526,000WASTEWATER FUND 526,000 526,000Total 624 Description Replace Rotating Drum Thinckeners (RDTs) 1 and 2 with in-kind process equipment or a more efficient process equipment. This will include all ancillary equipment required to make this an operational and a direct replacement for the existing RDTs 1 and 2 and all of their ancillary equipment. Project #V3179 Priority Essential (2) Justification The existing RDT 1 and 2 were put in place as part of the 2002 WWTP renovation and have reached the end of their design life. Both machines have had significant repairs in the past 5 years but these repairs will not significantly extend the useful design life. Budget Impact/Other The estimated impact on the operating budget is less than $10,000. Useful Life 20 years Project Name Rotating Drum Thickener Replacement Category Wastewater Treatment Type One Phase Total Project Cost:$1,210,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 80,00080,000PLANNING/DESIGN 1,000,0001,000,000CONSTRUCTION 20,00020,000INSPECTION 10,00010,000ADMINISTRATION 100,000100,000CONTINGENCY 1,210,000 1,210,000Total Total20222023202420252026Funding Sources 1,210,0001,210,000WASTEWATER FUND 1,210,000 1,210,000Total 625 Description The project includes the replacement of the control panel and aquisistion of a redundent pump. Project #V3180 Priority Essential (2) Justification This station was placed in service in 2005 and existing deficiencies in the control panel have caused operational and communication problems. Budget Impact/Other The estimated impact on the operating budget is less than $10,000. Useful Life 20 years Project Name Peninsula Control Panel and Pump Improvement Category Wastewater Treatment Type One Phase Total Project Cost:$97,500 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 2,0002,000PLANNING/DESIGN 85,00085,000CONSTRUCTION 1,0001,000INSPECTION 1,0001,000ADMINISTRATION 8,5008,500CONTINGENCY 97,500 97,500Total Total20222023202420252026Funding Sources 97,50097,500WASTEWATER FUND 97,500 97,500Total 626 Description Perform a master plan for the Wastewater Division looking forward for the next 20 years. The study will include the wastewater treatment plant, all sanitary lift stations, and the sanitary sewer collection system. Project #V3181 Priority Essential (2) Justification The last Master Planning was completed in 2010 and 2011. With changing City development patterns and environmental regulation, updating the master planning documents is critical for future Division needs. Budget Impact/Other Guidance provided by the update planning documents will help with future project to maximize City investments. Useful Life 15 years Project Name Wastewater Division Master Plan Category Wastewater Treatment Type One Phase Total Project Cost:$212,000 Contact Tim Wilkey Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000ADMINISTRATION 2,0002,000CONTINGENCY 200,000200,000OTHER 212,000 212,000Total Total20222023202420252026Funding Sources 212,000212,000WASTEWATER FUND 212,000 212,000Total 627 Description This is a water main replacement project on Bradford Dr, Louise St, and Wayne Ave. Approximately 1950 feet of 6-inch cast-iron pipe (vintage 1956) will be replaced with 2,500 feet of 8-inch PVC. The scope of the project will replace or install water main on Bradford Dr from Arthur St to 1st Ave, on Louise St from Bradford Dr to Wayne Ave, and on Wayne Ave from Wade St to Arthur St. Project #W3300 Priority Efficiency Improvement (3) Justification The existing water main has been subject to 18 water main breaks and has reached the end of its useful life. This project would also make the distribution system more robust by adding an additional looped feed to the system. This water main feeds Southeast Junior High School, and ranks in the top ten of the water main replacement matrix. Budget Impact/Other This water main replacement project will reduce operations and maintenance cost associated with emergency/after hours repairs. The estimated decrease in operating expenditures is less than $10,000 per year. Useful Life 70 years Project Name Bradford Drive Water Main Replacement Category Water Operations Type One Phase Total Project Cost:$650,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 600,000600,000CONSTRUCTION 50,000 600,000 650,000Total Total20222023202420252026Funding Sources 650,00050,000 600,000WATER FUND 50,000 600,000 650,000Total 628 Description Replace approximately 1,600 feet of 12-inch water main (1990 vintage) along Highway 1 from the Hawk Ridge apartments to the north side of Highway 1 across from the WalMart entrance. Project #W3313 Priority Essential (2) Justification This water main is situated within corrosive soils and has experienced multiple main breaks. Due to being a transmission main, breaks cause very large pressure losses and disruptions within the distribution system. Replacement of this main with new materials installed to mitigate the corrosive effects of the soils will provide more reliable service to our customers. Budget Impact/Other This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure. Useful Life 50 years Project Name Hwy 1 (Hawk Ridge to WalMart) Water Main Repl Category Water Operations Type One Phase Total Project Cost:$690,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 460,000460,000CONSTRUCTION 20,00020,000INSPECTION 15,00015,000ADMINISTRATION 31,00031,000CONTINGENCY 526,000 526,000Total Prior 164,000 Total Total20222023202420252026Funding Sources 626,000626,000WATER FUND 626,000 626,000Total Prior 64,000 Total 629 Description Replace the (4) four variable frequency drives (VFDs) on our high service pumps. Project #W3314 Priority Essential (2) Justification The VFD's servicing our high service pumps will have been in operation for approximately 21 years when this project reaches construction. This is a typical life span for VFD's. The VFD's have begun to show signs of deterioration with the loss of communications due to worn electronics components and the new SCADA system was modified to accommodate the out-moded communications protocols utilized by these drives. We anticipate continued and more frequent repair activities as these drives reach the end of their useful life. Budget Impact/Other Potential cost savings derived from decreased power usage, less wear on the pumps, and less repair or reactive maintenance. Useful Life 20 years Project Name High Service Pump VFD Replacement Category Water Operations Type One Phase Total Project Cost:$650,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 600,000600,000CONSTRUCTION 50,000 600,000 650,000Total Total20222023202420252026Funding Sources 650,00050,000 600,000WATER FUND 50,000 600,000 650,000Total Description Design and install new chlorine feed equipment with associated computer system integration and repairs to the CSI Scrubber system. Project #W3316 Priority Essential (2) Justification The existing automatic chlorine feeders are reaching their designed end-of-life and are no longer supported by the manufacturer. Updating the system components with current models will allow for more precise control of the chlorine feed system and reduce maintenance time. Budget Impact/Other Reduced maintenance time and spare parts load - return-on-investment in approximately 8 years. The chlorine system is a high hazard system that includes a number of process controls to keep City staff and the surrounding area safe from a release of chemical. Useful Life 20 years Project Name Chlorine Feeder System Upgrade Category Water Operations Type One Phase Total Project Cost:$315,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 200,000200,000CONSTRUCTION 200,000 200,000Total Prior 115,000 Total Total20222023202420252026Funding Sources 200,000200,000WATER FUND 200,000 200,000Total Prior 115,000 Total 630 Description Upgrade the audio and visual equipment in the Water Front Meeting Room with new flat panel screens, associated computer controls, and audio for the use by City Staff to conduct training events and meetings. Upgrade room lighting with LED lights. Project #W3317 Priority Efficiency Improvement (3) Justification The Water Front Meeting Room has two broken overhead screens, no mounted projector, and an antiquated audio system. The room was originally designed to be able to host two separate meetings, but has since been adapted to use a large front projector screen that impedes the use of the divider wall and a projector set upon a collapsable table in the middle of the aisle. This setup has proved to be adequate and cumbersome. The goal is to update the room to include better room usage and data display functionality. Budget Impact/Other The operational budget will be impacted by increased internal service chargebacks for the ITS equipment program. Estimated annual impact is less than $5,000 per year. Useful Life 20 years Project Name Water Front Meeting Room A/V Upgrades Category Water Operations Type One Phase Total Project Cost:$110,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 65,00065,000EQUIPMENT 65,000 65,000Total Prior 45,000 Total Total20222023202420252026Funding Sources 65,00065,000WATER FUND 65,000 65,000Total Prior 45,000 Total Description Replace the metal housings enclosing the ground storage reservoir (GSR) back up power generators at the Rochester, Sycamore, and Emerald GSR's. Project #W3318 Priority Essential (2) Justification The ground storage reserviors (GSR's) are provided with backup power generation by diesel generators. These generators are external to the building and enclosed within metal housings. These housings have deteriorated and are beginning to allow the weather to damage internal components. Budget Impact/Other Reduced operational costs associated with annual generator preventative maintenance contract costs. Estimated annual savings is less than $10,000 per year. Useful Life 20 years Project Name GSR Generator Enclosure Replacement Category Water Operations Type One Phase Total Project Cost:$40,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 40,00040,000CONSTRUCTION 40,000 40,000Total Total20222023202420252026Funding Sources 40,00040,000WATER FUND 40,000 40,000Total 631 Description Replace approximately 2,000 feet of 1964 16-inch ductile iron water main along the north side of Highway 6 from Fairmeadows Blvd. to Industrial Park Rd. with 16-inch PVC water main. Project #W3320 Priority Critical (1) Justification This water main has had five (5) water main breaks since the year 2000, four (4) of which have happened in 2018/2019. The type of break have been majority corrosion related and it is expected to continue to have main breaks on this main until it is replaced due to corrosive soils. Due to the size and relative location of the water main in the distribution system the breaks on this line are very disruptive - large pressure swings that cause other water quality and integrity issues as well as loss of service to critical customers. Budget Impact/Other Main breaks on average cost approximately $10,000 each to repair. The main breaks on this stretch of Hwy 6 are significant enough to cause cascading effects such as more main breaks or the need to flush the distribution system which increases costs. Therefore the replacement of this main will have a direct impact on the operational budget lessening main break repairs and indirectly by increasing system integrity overall. Savings is anticipated to average $10,000 to $20,000 per year. Useful Life 70 years Project Name Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl Category Water Operations Type One Phase Total Project Cost:$661,500 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT Lower Muscatine/Ind Park Rd PLAN None Status Active Total20222023202420252026Expenditures 67,50067,500PLANNING/DESIGN 540,000540,000CONSTRUCTION 54,00054,000INSPECTION 67,500 594,000 661,500Total Total20222023202420252026Funding Sources 661,50067,500 594,000WATER FUND 67,500 594,000 661,500Total 632 Description An engineering study of dissolved nutrient removal from source water (nitrates, polyfluoroalkyl compounds, mycrositins, etc...), the long-term financial and environmental sustainability of lime softening, and filter system valving and build-out based on the study results. Project #W3321 Priority Essential (2) Justification Regulations on dissolved ions in source and finished water are changing with federal administrations and increasing evidence of chemcial toxicity which will result in a need to have treatment technologies capable of ionic removal. Further quicklime and lime solids management costs have continued to increase yearly and a cost/benefite analysis of lime softening is warranted while investigating treatment technologies. The filters may need modification to accommodate new technologies. This is a study and will inform future CIP, including five projects on the unfunded list - Nutrient Removal, WTP Filter #6 Buildout, Water Plant Softener Improvements, Soda Ash Replacement, and Lime Lagoon Outlet Structure Modifications. Budget Impact/Other The impact on the operating budget will be negligible. Useful Life 10 years Project Name Treatment Technology Study Category Water Operations Type Multi-Phase Total Project Cost:$150,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 150,000 150,000Total Total20222023202420252026Funding Sources 150,000150,000WATER FUND 150,000 150,000Total 633 Description Clean and cap portions on the existing laterals of Collector Well #2 and install new 12-inch laterals to increase the production capacity of this raw water well. Project #W3322 Priority Critical (1) Justification Collector Well #2 has degraded specific capacity (amount of water yield per foot of well height) and will continue to decline as the pore spaces in the surrounding geologic formations plug with fines. Therefore to maintain the usefulness of this high quality water source and to increase its yield capacity lateral cleaning and lateral installation are necessary. Budget Impact/Other Useful Life 70 years Project Name Collector Well #2 Cleaning and Upgrade Category Water Operations Type One Phase Total Project Cost:$1,000,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 900,000900,000CONSTRUCTION 100,000 900,000 1,000,000Total Total20222023202420252026Funding Sources 1,000,000100,000 900,000WATER FUND 100,000 900,000 1,000,000Total Description Locate with survey grade accuracy all hydrants, valves, tanks, and other above ground accessible water distribution appertenances and deliver in a geographic information system geometric network with associated metadata for asset management functions. Project #W3323 Priority Essential (2) Justification Asset management requires an accurate asset inventory to reliably know the number, location, and information regarding above and below ground assets. The budget provided is based on an $18 per structure cost with about 10,000 structures (hydrants, valves, etc.). Budget Impact/Other This project will have a negligible impact on the operating budget. Useful Life 10 years Project Name Water Distribution Asset Inventory Category Water Operations Type One Phase Total Project Cost:$250,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 20,00020,000PLANNING/DESIGN 230,000230,000CONSTRUCTION 250,000 250,000Total Total20222023202420252026Funding Sources 250,000250,000WATER FUND 250,000 250,000Total 634 Description Evaluate and make recommendations to include cost estimates for the removal, repair, and upgrade of environmental systems at the Water Treatment Facility. [Would precede unfunded project #75] Project #W3324 Priority Efficiency Improvement (3) Justification The Water Treatment Facility was originally designed to have a heated process area and basement storage. Heating the building in the winter or cooling in the summer is not practical with the existing systems due to the volume of water passing through the processes. Providing for this is not the intent of the project but to remove unused dilapidated systems and to improve existing air handing to better conform to reality. Additionally the administrative spaces suffer from humidity intrusion and malfunctioning controls due to improperly situated and sized equipment, and obsolete building controls systems. Budget Impact/Other The impact to the operating budget is negligible. Useful Life 10 years Project Name Water Plant HVAC Study Category Water Operations Type One Phase Total Project Cost:$75,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 75,00075,000PLANNING/DESIGN 75,000 75,000Total Total20222023202420252026Funding Sources 75,00075,000WATER FUND 75,000 75,000Total Description Replace the roofs on the Water Plant garage, chemical storage rooms, 5 collector wells, 3 deep wells, and emergency generator building. Project #W3325 Priority Essential (2) Justification The existing roofs are showing signs of failure due to age. The roof material is degrading causing leaks inside the buildings. The roofs will need replacement. Budget Impact/Other The operating impact of these improvements will be negligible. Useful Life 20 years Project Name Roof Replacements Category Water Operations Type One Phase Total Project Cost:$900,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 100,000 100,000Total Future 800,000 Total Total20222023202420252026Funding Sources 100,000100,000WATER FUND 100,000 100,000Total Future 800,000 Total 635 Description Update treatment processes to better conform with pending regulation. The scope of this project will be informed by the Treatment Study (CIP W3321) Project #W3326 Priority Essential (2) Justification Forecasted regulations include PFAS, Magenese, stricter lead and copper rules, continued intrusion of nutrient runoff, and heavy metal reductions. Climate change will also continue to cause carbon producing processes to increase operating costs. Due to these factors a treatment study will be commissioned in 2024 to evaluate the existing unit processes employed by the treatment plant and make recommendations for changes to better conform with climate change and new regulation. Our expectation is to move away from lime softening and employ membrane filtration. Budget Impact/Other The impact to the operating budget may increase or decrease depending on the results of the Treatment Study. Useful Life 20 years Project Name Treatment Process Update Category Water Operations Type One Phase Total Project Cost:$600,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 100,000100,000PLANNING/DESIGN 500,000500,000CONSTRUCTION 600,000 600,000Total Total20222023202420252026Funding Sources 600,000600,000WATER FUND 600,000 600,000Total Description Replace approximately 1,900 feet of 12-inch, 1984 ductile iron water main with 16-inch PVC water main. Project #W3327 Priority Essential (2) Justification The existing water main has four corrosion-related water main breaks and signs of continued corrosion within the surrounding wet soils. Replacing the existing with 16-inch PVC will remove the corrosion hazard and mitigate velocity headloss identified during the 2018 water distribution system future growth study. Budget Impact/Other This project has minimal impact on the operating budget. Useful Life 70 years Project Name Melrose Water Main Camp Cardinal to 218 Category Water Operations Type One Phase Total Project Cost:$600,000 Contact Jonathan Durst Department PUBLIC WORKS MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 600,000600,000CONSTRUCTION 600,000 600,000Total Total20222023202420252026Funding Sources 600,000600,000WATER FUND 600,000 600,000Total 636 Description INecessary building envelope repairs include rebuilding the stone parapets and cornices, roof flashing improvements, stone façade pointing and sealing, painting and sealing exterior wood, and refurbishing historic wood framed windows. The Improvements are based on recommendations from the 2020 Accessibility Study and the 2021 Master Plan. Project #K1001 Priority Aesthetic Improvement (4) Justification The building is in dire need of tuckpointing and the entrances historically restored. The Senior Center will require a full building assessment to determine the scope of work and facility master plan over the next ten years. Budget Impact/Other There are no additional operating impacts at this time. There are cost savings for reducing building maintenance and repairs. The estimated operating expenditure savings is less than $10,000 per year. Useful Life 15 years Project Name Senior Center Facility Exterior Improvements Category Senior Center Type Multi-Phase Total Project Cost:$3,515,000 Contact LaTasha DeLoach Department SENIOR CENTER MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 150,000150,000PLANNING/DESIGN 2,420,0002,420,000CONSTRUCTION 50,00050,000ADMINISTRATION 100,000100,000CONTINGENCY 2,720,000 2,720,000Total Prior 795,000 Total Total20222023202420252026Funding Sources 700,000700,000GO BONDS-GENERAL PURPOSE 2,000,0002,000,000TAX INCREMENT FINANCING 2,700,000 2,700,000Total Prior 815,000 Total 637 Description This project will include American Disabilities Act (ADA), code, architectural, mechanical, electrical, cosmetic, wayfinding, kitchen, and signage improvements to all floors of The Center, including a new (ADA) accessible vestibule on East Washington Street. The interior building improvement projects will focus on sustainable and life cycle cost improvements, with a goal to reduce The Center's carbon foot print. The Improvements are based on recommendations from the 2020 Accessibly Study and the 2021 Master Plan. Lower level fitness rooms will be realigned to better accommodate equipment and to provide adequate space for classes. The first floor will be converted to a social floor that can be used for public events. Offices will be centrally relocated on the second floor for better collaboration. The third floor includes a reception area for patrons that park in the ramp and includes realigning classrooms to better accommodate lifelong learning activities. Energy efficiency improvements and building code upgrades be incorporated into the project. Project #K1002 Priority Efficiency Improvement (3) Justification This project will allow for program and event needs to continue mission work of lifelong learning, connection and community engagement of residents 50 plus. This will provide adequate office space and classrooms, increase customer service capacity, improve wayfinding, provide improved lighting and design for older adults, aging eyes and decreased capacity which occurs when serving older adults. This project will address sustainability needs, and provide more access to community members for rental space. It will also address aging infrastructure, sustainability needs, and provide more access to community members for rental space. Budget Impact/Other Renovating the Senior Center will increase revenue by creating a space where more community members will have events for weddings, small conferences, retirement events, etc. Improved wayfinding and tailored design for older adults will allow for longevity of The Center for older adults for generations to come. There will be a need for a new staff to assist with additional programs needed. The estimated net additiona cost to the operating budget is approximately $75,000 per year. Useful Life 30 Years Project Name Senior Center Interior Improvements Project Category Senior Center Type Multi-Phase Total Project Cost:$3,400,000 Contact LaTasha DeLoach Department SENIOR CENTER MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN Senior Center Facility Study Status Active Total20222023202420252026Expenditures 395,000245,000 150,000PLANNING/DESIGN 2,715,0001,270,000 1,445,000CONSTRUCTION 90,00040,000 50,000ADMINISTRATION 200,000100,000 100,000CONTINGENCY 1,655,000 1,745,000 3,400,000Total Total20222023202420252026Funding Sources 2,000,0001,000,000 1,000,000FACILITY REPLACEMENT RESERVE 1,400,000700,000 700,000GO BONDS-GENERAL PURPOSE 1,700,000 1,700,000 3,400,000Total 638 Description This project involves the installation of additional high-definition cameras in parking facilities. Project #T3021 Priority Efficiency Improvement (3) Justification The cameras will aid in securing facilities, following up on incidents, and evaluating parking demand. Several windows have been damaged on the rooftop stairwells during 2021. Budget Impact/Other This project will increase the operating expenditures due to the maintenance of the new equipment. The estimated impact on the operating budget is less than $10,000 per year. Useful Life 10 years Project Name Video Cameras for Parking Facilities Category Parking Operations Type Multi-Phase Total Project Cost:$200,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 100,000100,000EQUIPMENT 100,000 100,000Total Prior 100,000 Total Total20222023202420252026Funding Sources 100,000100,000PARKING FUND 100,000 100,000Total Prior 100,000 Total Description Purchase of a new vehicle with license plate reader techonolgy to aid in parking enforcement in 2019, and the purchase of a replacement license plate reader for existing vehicle that is scheduled for replacement in 2020. Project #T3022 Priority Efficiency Improvement (3) Justification The new vehicle and license plate recognition equipment would be dedicated to the enforcement of the Chauncey Swan and Harrison Street parking facilties and would also be used for enforcing loading zones, street storage, and identification of vehicles on the tow-list. Budget Impact/Other The additional vehicle will increase fuel, insurance, maintenance, and replacement charges. By adding another enforcement vehicle, parking fine revenue should increase as well. The estimate increase in expenditures is $15,000 to $20,000 per year and the estimated increase in revenue is $25,000. Useful Life 10 years Project Name Parking Enforcement Vehicles Category Parking Operations Type Multi-Phase Total Project Cost:$180,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 90,00090,000EQUIPMENT 90,000 90,000Total Prior 90,000 Total Total20222023202420252026Funding Sources 90,00090,000PARKING FUND 90,000 90,000Total Prior 90,000 Total 639 Description Replacement automated parking equipment in parking ramps. Project #T3023 Priority Essential (2) Justification Original equipment installed beginning in 2009. Performance is degrading as equipment is reaching the end of its useful life requiring an increasing amount of staff time to address issues. Budget Impact/Other Installing new automated parking equipment at all gated facilities will have a positive effect on the operating budget, reducing the amount of staff time required to attend to malfunctioning equipment. The estimated decrease in operating expenditurs is less than $40,000 per year. Loan payments to the Landfill Replacement Reserve will be approxiamtely $60,000 per year including interest expense for 20 years for a $1 million internal loan. Useful Life 10 years Project Name Parking Ramp Automated Parking Equipment Category Parking Operations Type Multi-Phase Total Project Cost:$1,275,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 1,000,0001,000,000EQUIPMENT 1,000,000 1,000,000Total Prior 275,000 Total Total20222023202420252026Funding Sources 1,000,0001,000,000LANDFILL REPLACEMENT RESERVE 1,000,000 1,000,000Total Prior 275,000 Total Description Project to replace all LED fixtures in the Court Street Transportation Center, Capitol Street ramp, Dubuque Street ramp, Tower Place ramp, Chauncey Swan Ramp, and fixtures in other facilities as they age out of production. Project #T3025 Priority Essential (2) Justification LED technologies have evolved since our early adoption in our parking facilities nearly a decade ago. Many of the early-style fixtures need to be replaced. During 2021 the fixtures in the Court Street Transportation Center were replaced. This project will allow the replacements of the Capitol Street and Dubuque Street facilities in 2022, and Tower Place and Chauncey Swan facilities in 2023. Budget Impact/Other It will cost approximately $10,000 in staff time to replace all fixtures in the Capitol Street facility. The impact on the operating budget is negligible. Useful Life 10 years Project Name Replacement of LED fixtures in Parking Facilities Category Parking Operations Type One Phase Total Project Cost:$400,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 400,000200,000 200,000CONSTRUCTION 200,000 200,000 400,000Total Total20222023202420252026Funding Sources 400,000200,000 200,000PARKING FUND 200,000 200,000 400,000Total 640 Description This project will modify the existing drainage pipe network and divert storm water from the upper decks to the exterior of the structure rather than routing it through the lower level. Project #T3026 Priority Critical (1) Justification The lower level of Tower Place Parking Ramp repeatedly floods during high intensity rain events causing significant property damage. Budget Impact/Other There is no anticipated impact to the operating budget. Useful Life 50 years Project Name Tower Place Drainage Modifications Category Parking Operations Type One Phase Total Project Cost:$237,500 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 50,00050,000PLANNING/DESIGN 150,000150,000CONSTRUCTION 15,00015,000INSPECTION 7,5007,500ADMINISTRATION 15,00015,000CONTINGENCY 237,500 237,500Total Total20222023202420252026Funding Sources 237,500237,500PARKING FUND 237,500 237,500Total 641 Description Repair/replacement of the stairwell rooftops for the Capitol Street Ramp and Dubuque Street Ramp. Project #T3027 Priority Critical (1) Justification The roofs of two stairwells located at the Capitol Street Parking Ramp and the two stairwells at the Dubuque Street Parking Ramp need repaired or replaced. These have reached the end of their useful life and will begin to cause structure damaged if not addressed. Budget Impact/Other This project will greatly reduce future structural maintenance and repair costs. The impact on the current operating budget is a reduction of expenditures due to decreased repair and maintenance costs. The estimated decrease in operating expendtires is less than $15,000 per year. Useful Life 40 Years Project Name Parking Ramp Stairwell Roof Replacement Category Parking Operations Type One Phase Total Project Cost:$50,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 10,00010,000PLANNING/DESIGN 40,00040,000CONSTRUCTION 50,000 50,000Total Total20222023202420252026Funding Sources 50,00050,000PARKING FUND 50,000 50,000Total Description Design and remodel of Customer Service and Administrative Support office areas of the Tower Place parking ramp. Project #T3028 Priority Efficiency Improvement (3) Justification Administrative office space demand has greatly changed at our Tower Place location. This remodel will provide dedicated workspaces for three Customer Services Representatives who currently share two work stations in an open office space. The remodel will also provide dedicated office space for Supervisory staff including Operations Supervisors, Director, Associate Director, and a Data Analyst. Currently the Supervisory staff operate in an open workspace room with very limited privacy. Upgraded funiture will also be part of this project. Budget Impact/Other There is no anticipated impact to the operating budget. Useful Life 20 years Project Name Tower Place Office Remodel Category Parking Operations Type One Phase Total Project Cost:$132,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %NONE GRANTEE NONE TIF DISTRICT None PLAN None Status Active Total20222023202420252026Expenditures 12,00012,000PLANNING/DESIGN 120,000120,000CONSTRUCTION 132,000 132,000Total Total20222023202420252026Funding Sources 132,000132,000PARKING FUND 132,000 132,000Total 642 Description This project involves the construction of a new 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 and allow for the redevelopment of a major commercial site at the corner of Highway 6 and Riverside Drive. Project #T3055 Priority Essential (2) Justification The current tranist maintenance facility has outlived its useful life and is in need of replacement. The facility has structural issues from the surrounding area, and a new facility will improve the delivery of service. The new facility would be eventually be consolidated with Equipment Services into one facility to better utilize space and be more cost effective. Grants are being sought to assist in the construction. Budget Impact/Other The replacement of transit maintenance 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 a newer and more efficient facility. Additional savings/cost from this facility has not been determined. Useful Life 40 Years Project Name Transit Maintenance Facility Relocation Category Transit Operations Type One Phase Total Project Cost:$20,200,000 Contact Darian Nagle-Gamm Department TRANSPORTATION SERVIC MATCH %20% GRANTEE FTA TIF DISTRICT None PLAN Transportation Plan Status Active Total20222023202420252026Expenditures 20,000,00020,000,000CONSTRUCTION 20,000,000 20,000,000Total Prior 200,000 Total Total20222023202420252026Funding Sources 15,000,00015,000,000FEDERAL GRANTS 5,000,0005,000,000TRANSIT FUND 20,000,000 20,000,000Total Prior 200,000 Total 643 Project Name Description Unfunded Amt 1 - Bridges 1 Iowa Avenue Culvert This project will include the removal and replacement of the existing reinforced concrete box culvert with a new three- sided arch culvert. The project will also include removal and replacement of slope protection adjacent to the bridge on Ralston Creek, removal and replacement of street pavement and sidewalk, and site restoration. $3,500,000 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 Sixth Avenue Bridge This project involves the removal and replacement of the existing twin box culvert with a larger bridge. $773,000 5 Third Avenue Bridge This project will include the removal and replacement of the existing concrete bridge with a new single-span reinforced concrete box culvert. The project will also include removal and replacement of slope protection adjacent to the bridge on Ralston Creek South Branch, removal and replacement of street pavement, and storm sewer improvements. $650,000 2 - Streets 6 Benton Street - Orchard To Oaknoll This is a capacity related improvement identified by the Arterial Street Plan. $5,150,000 7 Brookland Park Drive Rehabilitation This project will include reconstruction of Brookland Park Drive and updates to utilities. $1,450,000 8 Dodge St - Burlington To Bowery Street reconstruction and storm sewer improvements. This is a joint project with the IDOT. $13,250,000 9 Dubuque Rd Paving - Bristol To Dodge Reconstruct and upgrade to urban cross sections.$1,339,000 10 Dubuque Street Access Road And Traffic Signal This project will construct an access drive from the north end of Laura Dr to Dubuque Street, south of the Interstate 80 / Dubuque St interchange. May also facilitate a second means of access from the Peninsula area to Dubuque St. $2,000,000 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 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 13 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 14 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 15 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 City of Iowa City Capital Improvement Program Unfunded Projects 644 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 16 Mccollister - Sycamore St To Scott Blvd Extend proposed McCollister Boulevard from Sycamore Street to Scott Boulevard. $9,088,000 17 Muscatine Avenue Reconstruction, Iowa To First Ave This project will reconstruct Muscatine Avenue from Iowa Avenue to 1st Avenue. $10,510,000 18 Oakdale Blvd This project would construct an extension north across I-80 to a new intersection with Iowa Hwy 1. $15,000,000 19 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 20 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. $2,883,000 21 Riverside Drive Streetscape Phases II to V of the South Riverside Drive Streetscape Master Plan, which includes improvements to the west side of Riverside Drive from Benton to Hwy 6 and the east side of Riverside from Myrtle to Hwy 6. Project includes consolidation of driveways, undergrounding of utilities, and installation of sidewalks and landscaping. $2,650,000 22 Rohret Rd Improvements- Lakeshore To Limits Project will reconstruct Rohret Rd to urban standards.$1,813,000 23 South Gilbert Street Improvements Reconstruction from Benton Street to Stevens Drive. This project does not include improvements to the Gilbert St. / Highway 6 intersection. $4,326,000 24 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 25 Sycamore-Hwy 6 To Highland This project involves additional lanes to improve capacity and storm sewer improvements. $750,000 26 Sycamore Street - East-West Leg From "L" To South Gilbert This project will reconstruct Sycamore Street to arterial standards using the Complete Streets Policy. This phase will be the east-west leg of Sycamore Street. $3,040,000 27 Taft Avenue – Herbert Hoover Hwy To Lower West Branch Reconstruct Taft Avenue from Herbert Hoover Hwy to Court Street. $3,300,000 28 Taft Avenue – American Legion Road To 420th Street Reconstruct Taft Avenue from American Legion Road to Herbert Hoover Hwy. $8,200,000 29 Laura Drive Reconstruction Reconstruction of entire length of Laura Drive to standard two lane width with curb, storm sewer and sidewalk. $2,000,000 30 Linn Street Reconstruction, Burlington To Iowa This project is part of the downtown streetscape master plan. This project reconstructs Linn Street from Burlington Street to Iowa Avenue. Project also improves sidewalk pavement, addresses critical update to water main, replaces and relocates storm sewer between Washington & Iowa. $1,935,000 31 Clinton Street Streetscape Improve Clinton Street Streetscape south of Burlington Street consistent with the Riverfront Crossings Plan. Minor pavement improvements and lane striping a part of project. $1,500,000 32 Kimball Road Reconstruction Reconstruct Kimball road from N. Gilbert Street to N. Governor Street. Project includes 22 foot wide PCC street and a 5 foot wide sidewalk on one side of the street, new 8" DIP water main, new storm sewer, and sanitary service improvements. $3,480,000 645 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 33 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. $300,000 34 Towncrest Drive Reconstruction A private street that the property owners would dedicate the right of way to the City, and the City will reconstruct. Parking along and adjacent to the right of way will be reconfigured to better facilitate vehicle movement and pedestrian safety. $600,000 35 Gilbert Street Functional Design - Hwy 6 To Kirkwood Obtain consulting services to provide a functional design of Gilbert Street between Hwy 6 & Kirkwood Avenue. The functional design should take into account all previous design work completed for the corridor. $60,000 3 - Transportation Services 36 Rock Island Railroad Depot Restoration Preparation of Old Rock Island Railroad Depot for Amtrak service, including platform construction, lighting, utilities, passenger information display, ticketing kiosks, canopy, warming shelter, signage, parking, and accessibility improvements. $5,381,000 37 Capitol & Dubuque Street Parking Ramp Façade Improvements To construct façade improvements on the Capitol Street and Dubuque Street parking ramps to improve their aesthetic appearance in these high profile, high traffic areas. $1,000,000 4 - Ped & Bike Trails 38 Iowa River Trail, Highway 6 To Sturgis Ferry Park This project will extend the Iowa River Trail from just north of Highway 6 to Sturgis Ferry Park on the west side of the Iowa River. $1,180,000 39 Iowa River Trail, Gateway Segment Construction of a trail extension adjacent to (east) of the Iowa River between Park Road and the University of Iowa pedestrian bridge. $500,000 40 Windsor Ridge Trail Extension The project includes the extension of a 10' wide trail along north Branch of Snyder Creek from Scott Boulevard to American Legion Road. $1,200,000 41 Old Highway 218 Trail/Wide Sidewalk This project will construct an 8' wide sidewalk adjacent to Old Highway 218 between Sturgis Ferry Park and McCollister Boulevard. $550,000 42 Crandic Railroad Rails-To-Trails Project The project removes the existing Crandic tracks and repurposes the existing corridor for a 10' multi-use trail approximately between Oakdale Boulevard in Coralville to Gilbert Street in Iowa City (approximately 6.1 miles). Iowa City's portion of the project is approximately 1.75 miles. $1,575,000 43 Myrtle Ave Sidewalk Infill The project will construct sidewalk along the north side of Myrtle Avenue between Greenwood Drive and Olive in order to fill in a gap in the City’s sidewalk network. $155,000 44 Southgate Ave Iowa River Trail Connector This project will construct a trail connection along Southgate Avenue from Gilbert Street to the Iowa River Trail. $250,000 45 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 46 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. $2,814,000 646 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 5 - Wastewater 47 North Branch Dam Trunk Sewer This project extends easterly along Ralston Creek from the North Branch Dam to Scott Boulevard. $3,860,000 48 Northeast Trunk Sewer Reconstruction of an under-sized sewer through the northeast neighborhoods. $5,221,000 49 Sanitary Sewer Extension - Scott To Hickory Trail This project includes the design and construction of a sanitary sewer trunk extension between Scott Boulevard and Hickory Trail. $790,000 50 New Cold Storage Building Construct 90' by 40' covered roof area with open side similar to the Sludge Storage area. Building to be the same dimension of the existing cold storage building. $340,000 51 Geo-Thermal Hvac Conversion Project would include the conversion of the HVAC system to Geo-Thermal. Installation of Geo-thermal loops, new pump systems, new chiller, and improved controllers required to operate the system. $300,000 6 - Water 52 West Side Ground Storage Reservoir Construction of a two million gallon ground or elevated storage reservoir with associated pumping station and generator west of US-218. Current land acquired for this reservoir is southeast of the Slothower Rd at Hebl Ave intersection. $4,000,000 53 Nutrient Removal Project This project will be for the reduction of dissolved nutrients (i.e. nitrates) in the source water. The project is preceded by a study. The study will review treatment technology options (i.e. reverse osmosis, biological treatment) and the long-term viability of continued lime softening. $700,000 54 Collector Well #1 Rehabilitation Clean two of the existing laterals and cap one existing lateral of Collector Well #1. Install two new 12-inch laterals to increase the production capacity of this raw water well. $1,000,000 55 Water Treatment Plant Filter #6 Buildout Add underdrains, granular media, controls, and instrumentation to filter bay #6. This bay was left unfinished to allow for future expanded production. The project will also repair or replace a number of filter control valves. The project will be informed by the Treatment Study. $1,500,000 56 Well Field Electrical Cable Replacement Replace aging medium voltage (13,200V) cabling and install communication fiber to wells at the Water Plant and Peninsula sites. $1,000,000 57 Lee/Highwood Street Water Main Replacement This is a water main replacement project with respective street and sidewalk replacement at Lee Street and Highwood Street. Approximately 550 feet of 6" cast-iron pipe (vintage 1951) will be replaced with 6" PVC pipe. Approximately 300 feet of PVC will be installed where no pipe has existed previously. $195,500 58 Deforest Ave Water Main Replacement Approximately 500 feet of 6-inch cast-iron pipe (vintage 1958) will be replaced with 500 feet of 8-inch PVC on the 900 block of Deforest Avenue. $350,000 59 Giblin Drive Water Main Replacement This is a water main replacement project with respective street and sidewalk replacement. Approximately 620 feet of 6- inch cast-iron pipe (vintage 1953) will be replaced with 8" PVC. $246,350 647 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 60 Sixth Avenue Water Main Replacement This is a water main replacement project with respective street and sidewalk replacement. Approximately 650 feet of 6- inch cast-iron pipe (vintage 1974) will be replaced with 8" PVC. $340,000 61 Water Plant Softener Improvements Automate manual operating procedures, motorize concentrator adjustment and motorized valve adjustor for the small influent valve. This project will be informed by the Treatment Study $75,000 62 Well House & Generator Building Roof Replacement Replace the roofs on the 5 collector wells, 3 deep wells, and emergency generator building. $500,000 63 Lime Lagoon Outlet Structure Modifications Modify the lagoon outlet structure to an open channel design. This project will be informed by the Treatment Study. $500,000 64 Market Street Water Main - Madison To Clinton Extend 20-inch water main from Madison to Clinton on Market St. Tie in 12-inch on Clinton St. to 16-inch at Bloomington St. This project will be preceded by the abandonment of the 20- inch main along the old Davenport St right-of-way between dormitories. $1,400,000 65 Bloomington Gsr Decommissioning Decommission the Bloomington ground storage reservoir within the University of Iowa Campus Parking Ramp and return the space to the University of Iowa per the associated 28E agreement. The 28E agreement expires on December 31, 2038. (Resolution No. 88-176) 250,000$ 66 Soda Ash Replacement Remove the existing soda ash and ammonia chemical feed systems. Replace the existing powdered soda ash feed system with a liquid soda ash feed. The use of soda ash is to increase alkalinity of the source water for lime softening purposes. This is necessary if drawing from the river. This project will be informed by the Nutrient Study. 1,000,000$ 67 Sand Pit Pumping Station Rehabilitation Clean and inspect the laterals of the Sand Pit Pumping Station. Replace and repair the lateral isolation valves and operators. 250,000$ 68 East Side Water Tower Construct a two million gallon ground or elevated storage reservoir within the East Pressure Zone. 4,000,000$ 69 Sycamore Gsr Replacement Replace the two million gallon ground storage reservoir located on Sycamore Street with a ground or elevated two million gallon storage tank along McCollister Blvd. 4,000,000$ 70 Emerald And Rochester Gsr Improvements Upgrade or expand the buildings at the Emerald and Rochester ground storage reservoirs. Add a third pump to both ground storage reservoirs. Replace the backup generators at both ground storage reservoirs. 1,500,000$ 71 Melrose & Westgate 16-Inch Water Main Install 16-inch water main parallel to the existing water main on Melrose Ave from Dublin Rd to Westgate St and on Westgate St from Melrose Ave to Benton St. This project would reduce velocity headloss from the Emerald ground storage reservoir to customers west of US-218, increasing service pressure. This project will be evaluated by hydraulic modeling after the West Side GSR project is completed. 4,000,000$ 72 Bulk Water Station At Public Works Facility Construct a new bulk water filling station on the Public Works Campus to replace the station to be demolished at the existing Equipment / Transit site. 150,000$ 73 Lighting Upgrades To Led Upgrade aging water treatment facility lighting to LED's 250,000$ 648 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 74 Construct New Collector Well #3 Add an additional radial collector well for high quality source water production. The project will need to be a hydrogeologic study and cost/benefit analysis between adding collector laterals to existing collector wells or constructing a new collector well. 4,000,000$ 75 Hvac System Replacement & Remove Process Area Heaters Replace and upgrade aging HVAC equipment and controls at the water treatment facility. Remove gas overhead heaters and associated gas lines, electrical, and exhaust piping. The heaters are not used and in time pose a safety hazard. 1,000,000$ 76 Shop And Chemical Storage Roof Replacements Replace the adhered membrane roof on the water treatment facility garage and chemical storage sections. 300,000$ 77 Teeters Ct Water Main Replacement Replace approximately 410 linear feet of 6-inch 1950 cast iron water main on Teeters Ct. The water main has experienced three main breaks and services Lincoln Elementary. 125,000$ 78 Hwy 6 (Industrial Park Rd To Riveria) Replace approximately 1,400 linear feet of 12-inch 1971 ductile iron water main on Highway 6. The water main has experienced two water main breaks. Due to the size of the water main, it's proximity to the Sycamore reservoir, and 16- inch water main on the north side of Highway 6, breaks tend to cause large system disruptions. 450,000$ 79 Reseal Water Treatment Plant Exterior Reseal the concrete exterior of the water treatment plant facility. 100,000$ 80 Southlawn Dr Water Main Replacement Replace approximately 1,100 linear feet of 6-inch 1962 cast iron water main on Southlawn Dr (800-900 blk). The water main has experienced 10 main breaks and services Lucas Elementary. 400,000$ 81 Melrose Water Main Camp Cardinal To Us-218 Replace approximately 1,900 feet of 12-inch, 1984 ductile iron water main with 16-inch PVC water main. 600,000$ 82 Pwf Water Material Outdoor Covered Storage Installation of paving and covered outdoor material storage structures to protect water distribution materials from the elements. 100,000$ 83 Water Plant And Gsr Gate Replacement Replace the (3) water plant site gates and the (3) GSR gates (Rochester, Emerald, and Sycamore). 100,000$ 84 Process Flow Meter And Valve Replacements Replace (14) flow meters within the treatment plant and wells. Replace process valves coincident to the flow meters and filters. 1,200,000$ 85 Water Plant And Peninsula Well Field Fiber Optic Cable Install fiber optic communication cable to all wells and remove existing radio telemetry. 1,000,000$ 7 - Stormwater 86 Carson Lake Regional Storm Water 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. $1,160,000 87 Riverfront Crossings Storm Sewer Storm sewer improvements in the Central Crossings Sub- District. $1,375,000 88 Iowa Avenue Culvert Repairs This project will repair a box culvert that carries Ralston Creek under Iowa Avenue. $348,000 649 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 89 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 90 Olympic Court Storm Water Storm sewer retrofit to relieve localized flooding from storm water runoff. $464,000 91 Sunset Street Storm Sewer The area just north and south of Kineton Green, east of Sunset, has experienced back yard flooding and drainage problems. $440,000 92 Riverside Drive & Arts Campus Storm Sewer 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. $1,000,000 8 - Parks & Recreation 93 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 94 Mercer Park Pool Improvements This project would include the replacement of the two pool bulkheads, deck tile, dive stands, and the renovation of the women's locker room from a shared shower space to two separate shower spaces. $500,000 94 Waterworks Park Boat Ramp This project is to add a boat ramp to access the Iowa River in the northeast corner of Waterworks Park. Improvements include a boat ramp, boat trailer parking, a boat dock, and an access road. $250,000 95 Riverfront Crossings Park - Phase 4 Phase 4 of the Riverfront Crossings Park master plan adds a new river access, an amphitheater, a kayak launch, and new river trails. $1,353,000 96 Riverfront Crossings Park Restroom & Bridge Construction of second restroom/shelter by Nature Play and second bridge to 2nd Street; also includes removing an abandoned trunk sewer line. $910,000 97 Gilbert Street/Park Maint Shop Boat Ramp Addition of an accessible boat access to the Iowa River from the parking lot at the Park Maintenance Shop. $245,000 98 Iowa River Trail, Benton To Highway 6 This project will extend the Iowa River Trail from Benton St to Highway 6, on the west side of the Iowa River. Future phases of the trail could extend to Sturgis Ferry Park and on top of the west side levee to McCollister Blvd. $1,700,000 99 Ralston Creek Trail Under Iowa Interstate Railroad The project would involve constructing a trail connection under the Iowa Interstate Railroad that connects the existing trail along the west side of Ralston Creek, north of the Iowa Interstate Railroad, to the proposed trail that will be constructed along the west side of Ralston Creek as part of a development located south of the Iowa Interstate Railroad. $1,700,000 100 Sand Prairie 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. $273,000 101 Mercer Park Ball Diamond #4 Renovation This project would reconfigure ball diamond #4 at Mercer Park to realign the field to a NW orientation. This would include the removal of the existing field, fencing, and spectator areas. $374,000 102 Kicker's Park Playground Replacement Replace playground #1 at Kickers Athletic Complex as it is reaching the end of projected serviceable life. Project also adds ADA compliant paths. $185,000 650 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 103 Calder Park Playground Replacement Replace the playground at Calder Park. Site constraints keep this as a smaller piece of equipment. $135,000 104 Second Parking Lot At Ashton House Provides for additional parking on the north side of the Ashton House to support larger events at the facility. $300,000 105 Lower City Park Master Plan Improvements Implement changes to make the park more resilient to flooding. Follows from the 2015 master plan. $23,268,522 106 East Side Sports Complex Improvements Build out of a new 73 acre park on the City’s east side. The park includes expansion of various field sports as well as serves as a neighborhood amenity. Follows from the 2015 master plan. $14,034,794 107 Terry Trueblood Recreation Area Parking Expansion Expansion of the parking areas with addition of 100 parking spaces at the Terry Trueblood Recreation Area lodge and lake. $225,000 108 Wetherby Park Entrance And Parking Lot Improvements Connect Broadway sidewalks to the trail system in Wetherby Park. Resurface the parking lot and basketball court adjacent to parking lot. A trail extension will also be made to the Community Garden area in order to provide ADA access. $100,000 9 - Other Projects 109 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). $1,973,000 110 Cemetery Columbarium Construction of a columbarium.$405,000 111 City Hall Relocation Relocate and expand / modernize City Hall and City Council Chambers. $12,000,000 112 Police Evidence Storage Facility Construction of a permanent evidence storage facility.$929,000 113 Central Police Station Relocation Relocate and expand / modernize Central Police Station.$19,000,000 114 Fire Station #1 Relocation Relocate and expand / modernize Central Fire Station #1.$11,593,000 115 Fire Station #5 Construction of Fire Station #5 in the South Planning District.$2,898,000 116 Fire Station #6 Construction of Fire Station #6 in the Southwest Planning District. $2,898,000 117 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. $530,000 118 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. $2,527,000 119 Airport Equipment Shelter Snow removal equipment was previously stored in United Hangar. Equipment Shelter would provide enclosed storage for equipment. $337,500 120 Airport Perimeter Road Construction perimeter road for maintenance and fueling vehicles to travel to south development area. $267,700 121 South Airport Site Development South General Aviation area site development with access roadway and utilities. $2,125,100 122 Hangar A Door Replacement Hangar A door replacement; hangar A has 10 doors to be replaced. $200,000 123 Summit Street Historic Plan Streetscape and intersection elements through Summit Street Historic District. $302,000 651 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 124 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 if the Burlington St Median Project is constructed between Madison St and Gilbert St. $1,221,000 125 Iowa Interstate Railroad Quiet Zones The Quiet Zones project would be for design and implementation of required upgraded warning devices and physical infrastructure (medians and gates) for four at-grade street crossings. The upgrades would improve safety at each crossing and reduce the need for trains to sound their horns. $1,000,000 126 Burlington Street Dam Modification of the Burlington Street Dam to address public safety concerns, improve riverbank stability, improve fish habitat, and create recreational opportunities. $6,435,000 Total - Unfunded Projects 336,362,466$ 652 INTERNAL SERVICE FUNDS Equipment Risk Management Information Technology Services Central Services Health Insurance Reserve Dental Insurance Reserve F Y 2 0 2 3 653 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 also been charged at actual cost, however, starting in fiscal year 2015 a fuel surcharge was added to accumulate savings for the future replacement of the new fuel facility. These funds are reported in the replacement reserve assigned fund balance. 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 fund balances. (1) FY22 – FY24 are estimates. The Equipment Fund’s unassigned fund balance is budgeted to decrease in fiscal year 2022 by $190,955 or 1.06% from fiscal year 2021 to $3,349,322. This budgeted decrease is directly related to a transfer to the Capital Projects fund in fiscal year 2022 for the replacement of the non-public safety radios. This project will be done in coordination with Johnson County 654 Emergency Management and will eliminate the need for the non-public safety radio system activity and related chargeback. Unassigned fund balance is projected to start decreasing in future years as well to $3,152,784 in fiscal year 2023 and $448,678 in fiscal year 2024. This increase is due to the projected transfers to the Capital Projects fund for the replacement of the Equipment Maintenance Facility. Total fund balance is projected to be $18,563,011 in fiscal year 2022, an increase of $533,814 or 2.96% over the previous fiscal year. The increase in fund balance is due to an increase in the accumulation of funds for equipment and vehicle replacement. In fiscal year 2023, the total fund balance is expected to grow by $981,851 or 5.29% which is due to an increase in the equipment replacement reserves. Fund balance growth is expected to decrease in fiscal year 2024 due to the previously mentioned capital project transfers. 655 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 13,604,406$ 15,667,564$ 17,243,786$ 18,029,197$ 18,563,011$ 19,544,862$ Revenues: Use Of Money And Property Interest Revenues 314,976$ 341,513$ 101,198$ 150,000$ 165,000$ 165,000$ Intergovernmental Local 28E Agreements 598,593 426,916 397,725 566,630 569,500 569,500 Charges For Fees And Services Refuse Charges 539 989 885 700 890 890 Miscellaneous Miscellaneous Merchandise 2,625 - - - - - Intra-City Charges 6,201,971 6,241,672 6,697,951 6,883,875 7,230,878 7,313,360 Other Miscellaneous Revenue 2,649 - - - - - Other Financial Sources Sale Of Assets 206,594 95,438 309,316 125,000 135,000 135,000 Sub-Total Revenues 7,327,947 7,106,528 7,517,750 7,726,205 8,101,268 8,183,750 Transfers In: Miscellaneous Transfers In 258,485 - 218,257 - - - Sub-Total Transfers In 258,485 - 218,257 - - - Total Revenues 7,586,432$ 7,106,528$ 7,736,007$ 7,726,205$ 8,101,268$ 8,183,750$ Expenditures: General Fleet Maintenance 3,409,141$ 3,210,295$ 3,848,795$ 3,874,916$ 3,906,030$ 3,996,080$ Non-Public Safety Radio System 37,480 31,912 32,788 33,027 - - Equipment Replacement Reserves 1,694,968 2,544,653 2,769,293 2,459,448 2,213,387 1,922,965 Sub-Total Expenditures 5,141,589 5,786,860 6,650,876 6,367,391 6,119,417 5,919,045 Transfers Out: Capital Project Fund 381,685 (256,554) 81,463 825,000 1,000,000 3,500,000 Miscellaneous Transfers Out - - 218,257 - - - Sub-Total Transfers Out 381,685 (256,554) 299,719 825,000 1,000,000 3,500,000 Total Expenditures & Transfers Out 5,523,274$ 5,530,306$ 6,950,596$ 7,192,391$ 7,119,417$ 9,419,045$ Fund Balance, June 30 15,667,564$ 17,243,786$ 18,029,197$ 18,563,011$ 19,544,862$ 18,309,567$ Adjusted Fund Balance, June 30 15,667,564 17,243,786 18,029,197 18,563,011 19,544,862 18,309,567 Restricted / Committed /Assigned 13,713,471 14,197,392 14,488,920 15,213,689 16,392,078 17,860,889 Unassigned Balance 1,954,093$ 3,046,394$ 3,540,277$ 3,349,322$ 3,152,784$ 448,678$ % of Revenues 26%43%46%43%39%5% Equipment (8100 - 8101) Fund Summary 656 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 31,193$ 44,795$ 14,819$ -$ 15,000$ 15,000$ Intergovernmental Fed Intergovnt Revenue - - 10,676 - - - Local 28E Agreements 598,593 426,916 397,725 566,630 569,500 569,500 Charges For Fees And Services Refuse Charges 539 989 885 700 890 890 Miscellaneous Miscellaneous Merchandise 2,625 - - - - - Intra-City Charges 3,626,887 3,587,541 3,786,281 3,941,631 4,124,102 4,206,584 Other Miscellaneous Revenue 2,649 - - - - - Other Financial Sources Sale Of Assets - - 1,496 - - - Total Revenues 4,262,486$ 4,060,241$ 4,211,882$ 4,508,961$ 4,709,492$ 4,791,974$ Expenditures: Personnel 1,068,456$ 1,091,450$ 1,099,218$ 1,230,759$ 1,192,970$ 1,228,759$ Services 453,057 574,799 496,447 545,786 536,233 546,958 Supplies 1,882,910 1,540,921 1,608,590 2,004,871 2,176,827 2,220,364 Capital Outlay 4,718 3,125 644,540 93,500 - - Total Expenditures 3,409,141$ 3,210,295$ 3,848,795$ 3,874,916$ 3,906,030$ 3,996,080$ Personnel Services - FTE 2019 2020 2021 2022 2023 Buyer I - Equipment 0.75 0.75 0.75 1.00 1.00 Equipment Shop Supervisor 1.00 1.00 1.00 1.00 1.00 Equipment Superintendent 1.00 1.00 1.00 1.00 1.00 Mechanic I - Equipment 2.00 2.00 3.00 3.00 2.00 Mechanic II - Equipment 3.00 3.00 3.00 3.00 3.00 Mechanic III - Equipment (Day) 1.00 1.00 1.00 1.00 1.00 Mechanic III - Equipment (Eve) 1.00 1.00 1.00 1.00 1.00 Parts/Inventory Clerk - Equip 1.00 1.00 1.00 1.00 1.00 Total Personnel 10.75 10.75 11.75 12.00 11.00 Capital Outlay 2022 2023 DEF dispensing Unit 93,500$ -$ Total Capital Outlay 93,500$ -$ Public Works Department Division: Equipment Services Activity: General Fleet Maintenance (710510) 657 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Miscellaneous Intra-City Charges 36,384$ 17,713$ 26,790$ 33,027$ -$ -$ Total Revenues 36,384$ 17,713$ 26,790$ 33,027$ -$ -$ Expenditures: Services 37,480$ 31,912$ 32,788$ 33,027$ -$ -$ Total Expenditures 37,480$ 31,912$ 32,788$ 33,027$ -$ -$ 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 283,783$ 296,718$ 86,378$ 150,000$ 150,000$ 150,000$ Intergovernmental Disaster Assistance - - - - - - Miscellaneous Intra-City Charges 2,538,700 2,636,419 2,884,880 2,909,217 3,106,776 3,106,776 Other Financial Sources Sale of Assets 206,594 95,438 307,820 125,000 135,000 135,000 Total Revenues 3,029,077$ 3,028,574$ 3,279,078$ 3,184,217$ 3,391,776$ 3,391,776$ Expenditures: Services 52,488$ 39,958$ 56,554$ 42,193$ 58,887$ 60,065$ Supplies 78 324 - 332 - - Capital Outlay 1,642,402 2,504,371 2,712,739 2,416,923 2,154,500 1,862,900 Total Expenditures 1,694,968$ 2,544,653$ 2,769,293$ 2,459,448$ 2,213,387$ 1,922,965$ Capital Outlay 2022 2023 Automobiles 38,600$ 75,100$ Other Vehicular Equipment 440,476 586,200 Snow Removal Equipment 263,100 56,800 Tractors 143,500 78,100 Other Vans & Trucks 1,531,247 1,358,300 Total Capital Outlay 2,416,923$ 2,154,500$ Division: Equipment Services Activity: Non-Public Safety Radio System (710540) Division: Equipment Services Activity: Equipment Replacement Reserves (710520) 658 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. The Housing Authority Fund is insured under a separate policy with the Assisted Housing Risk Management Association. All other funds participate in the Loss Reserve Fund. Nearly 93% of the Risk Management Fund’s revenue is from internal service charges to the other funds for annual premiums. For the fiscal year ending June 30, 2022 the City has purchased property, liability, and workers’ compensation insurance under the program that provides for a $100,000 self-insured retention per occurrence on property losses (2% or $250,000 for wind or hail damage), and a $500,000 self-insured retention per occurrence on liability. Liability insurance provides coverage for claims in excess of the aforementioned self-insured retention up to a maximum of $12.0 million annual aggregate of losses paid. Starting in fiscal year 2022, the City switched from being self- insured for worker’s compensation coverage to being fully insured by Iowa Municipal Workers Comp Association (IMWCA) except for Fire Fighters. Settled claims have not exceeded this commercial coverage in any of the past five fiscal years. The City will seek bids to renew or replace its insurance coverage this spring for fiscal year 2023. The fiscal year 2022 revised fund balance is $4,293,831 which is $20,531 or .48% lower than the fiscal year 2021 ending fund balance. The budgeted ending fund balance for fiscal year 2022 is $4,138,379, which is lower than the 2022 revised fund balance by 3.62%. The fund balance is expected to slightly decrease over the next two years; however, the change in fund balance is entirely dependent on the amount of claims paid. Due to the change in workers compensation coverage, it is difficult to predict what the actual impact from that change will be. 659 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 3,563,235$ 3,883,876$ 4,113,595$ 4,314,362$ 4,293,831$ 4,138,379$ Revenues: Use Of Money And Property Interest Revenues 94,222$ 77,257$ 20,519$ 25,000$ 25,000$ 25,000$ Intergovernmental Federal Intergovernmental Revenue - - 121 - - - Miscellaneous Intra-City Charges 1,543,692 1,578,080 1,577,107 1,579,000 1,029,000 1,049,580 Other Miscellaneous Revenue 34,027 85,713 26,631 85,680 26,610 26,610 Total Revenues 1,671,941$ 1,741,050$ 1,624,378$ 1,689,680$ 1,080,610$ 1,101,190$ Expenditures: Risk Management Loss Reserve 1,351,299$ 1,511,332$ 1,423,612$ 1,710,211$ 1,236,062$ 1,263,147$ Total Expenditures 1,351,299$ 1,511,332$ 1,423,612$ 1,710,211$ 1,236,062$ 1,263,147$ Fund Balance, June 30 3,883,876$ 4,113,595$ 4,314,362$ 4,293,831$ 4,138,379$ 3,976,421$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 3,883,876$ 4,113,595$ 4,314,362$ 4,293,831$ 4,138,379$ 3,976,421$ % of Revenues 232%236%266%254%383%361% Risk Management Reserve (8200) Fund Summary 660   2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 94,222$ 77,257$ 20,519$ 25,000$ 25,000$ 25,000$ Intergovernmental Federal Intergovernmental Revenue - - 121 - - - Miscellaneous Intra-City Charges 1,543,692 1,578,080 1,577,107 1,579,000 1,029,000 1,049,580 Other Miscellaneous Revenue 34,027 85,713 26,631 85,680 26,610 26,610 Total Revenues 1,671,941$ 1,741,050$ 1,624,378$ 1,689,680$ 1,080,610$ 1,101,190$ Expenditures: Personnel 206,855$ 225,630$ 225,472$ 231,035$ 236,407$ 243,499$ Services 1,105,130 1,201,012 1,181,541 1,457,189 980,543 1,000,154 Supplies 17,964 18,300 16,598 21,987 19,112 19,494 Capital Outlay 21,350 66,390 - - - - Total Expenditures 1,351,299$ 1,511,332$ 1,423,612$ 1,710,211$ 1,236,062$ 1,263,147$ Personnel Services - FTE 2019 2020 2021 2022 2023 Administrative Secretary 0.25 - - - - Risk & Finance Assistant - 0.25 0.25 0.25 0.25 Finance Director 0.05 0.05 0.05 0.05 0.05 Occ Safety & Trng Spec 1.00 1.00 1.00 1.00 1.00 Revenue & Risk Manager 0.50 0.50 0.50 0.50 0.50 Total Personnel 1.80 1.80 1.80 1.80 1.80 Finance Department Division: Risk Management Activity: Risk Management (310600) 661 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, computer programming and application support, and Geographical Information System (GIS) administration and 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, how much storage they use, and other factors. Internal customers are also responsible for budgeting funds for new computer equipment; however, internal service charges are then charged by the ITS fund for the service and replacement of that equipment. The ITS Fund includes a replacement reserve to save and restrict funds for the replacement of computer equipment that costs more than $5,000. The ITS fund has an estimated ending fund balance of $3,685,709 the end of fiscal year 2022. This is an increase of $140,626 or 3.97% percent from fiscal year 2021. This decrease is primarily due to an increase in equipment replacement reserves. Fund balance is expected to increase in fiscal year 2023 by $94,712 or 2.57%. This increase is due to an increase in intra-city service charges especially for data storage, hardware maintenance, and capital replacement. The estimated fund balance designated for equipment replacement is $1,241,050 in fiscal year 2021, $1,368,060 in fiscal year 2022, and $1,462,772 in fiscal year 2023. 662 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 2,799,531$ 2,992,006$ 3,254,739$ 3,545,083$ 3,685,709$ 4,129,239$ Revenues: Use Of Money And Property Interest Revenues 70,944$ 43,733$ 14,663$ 30,000$ 30,000$ 30,000$ Charges For Fees And Services Miscellaneous Charges For Services 18,274 17,423 17,459 17,420 17,460 17,460 Miscellaneous Intra-City Charges 2,350,696 2,614,371 2,874,509 2,785,591 2,987,883 2,987,883 Other Miscellaneous Revenue - 15,582 - - - - Other Financial Sources Sale Of Assets 4,939 1,892 3,895 - - - Sub-Total Revenues 2,444,853 2,693,000 2,910,525 2,833,011 3,035,343 3,035,343 Transfers In: Miscellaneous Transfers In 504,734 8,890 335,678 - - - Sub-Total Transfers In 504,734 8,890 335,678 - - - Total Revenues 2,949,586$ 2,701,890$ 3,246,203$ 2,833,011$ 3,035,343$ 3,035,343$ Expenditures: Information Technology 1,788,673$ 2,248,734$ 2,560,513$ 2,599,410$ 2,473,086$ 2,534,250$ Info Technology Equipment Replacement 283,964 181,533 59,669 92,975 118,727 150,144 Sub-Total Expenditures 2,072,637 2,430,267 2,620,181 2,692,385 2,591,813 2,684,394 Transfers Out: Capital Project Fund 179,741 8,890 - - - - Misc Transfers Out 504,734 - 335,678 - - - Sub-Total Transfers Out 684,475 8,890 335,678 - - - Total Expenditures & Transfers Out 2,757,111$ 2,439,157$ 2,955,859$ 2,692,385$ 2,591,813$ 2,684,394$ Fund Balance, June 30 2,992,006$ 3,254,739$ 3,545,083$ 3,685,709$ 4,129,239$ 4,480,188$ Restricted / Committed /Assigned 708,925 756,300 1,241,050 1,368,060 1,462,772 1,526,067 Unassigned Balance 2,283,081$ 2,498,439$ 2,304,033$ 2,317,650$ 2,666,468$ 2,954,121$ % of Revenues 93%93%79%82%88%97% Information Technology (8300 - 8302) Fund Summary 663 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 70,944$ 43,733$ 14,663$ 30,000$ 30,000$ 30,000$ Charges For Fees And Services Miscellaneous Charges For Services 18,274 17,423 17,459 17,420 17,460 17,460 Miscellaneous Intra-City Charges 2,184,789 2,394,354 2,665,768 2,565,607 2,774,444 2,774,444 Other Miscellaneous Revenue - 15,582 - - - - Other Financial Sources Sale Of Assets 4,935 1,892 3,895 - - - Total Revenues 2,278,942$ 2,472,983$ 2,701,784$ 2,613,027$ 2,821,904$ 2,821,904$ Expenditures: Personnel 967,032$ 1,111,777$ 1,149,974$ 1,253,729$ 1,370,255$ 1,411,363$ Services 306,003 486,864 573,619 509,236 571,863 583,300 Supplies 372,445 502,315 465,659 483,934 430,968 439,587 Capital Outlay 143,192 147,778 371,260 352,511 100,000 100,000 Total Expenditures 1,788,673$ 2,248,734$ 2,560,513$ 2,599,410$ 2,473,086$ 2,534,250$ Personnel Services - FTE 2019 2020 2021 2022 2023 I.T.S. Coordinator 1.00 1.00 1.00 1.00 1.00 GIS Coordinator 1.00 1.00 1.00 1.00 1.00 Operations Clerk - I.T.S. 0.80 0.80 0.80 0.80 0.50 Solutions Architect 1.00 1.00 1.00 1.00 1.00 Application Specialist 1.00 1.00 1.00 1.00 1.00 Data Base Administrator 1.00 1.00 1.00 1.00 1.00 Security Analyst - - - - 1.00 Sr Systems Engineer 1.00 1.00 1.00 1.00 1.00 Systems Engineer 1.00 1.00 1.00 1.00 1.00 Voice/Data Network Analyst 1.00 1.00 1.00 1.00 1.00 P.C. Technician 1.00 1.00 1.00 1.00 1.00 Total Personnel 9.80 9.80 9.80 9.80 10.50 Capital Outlay 2022 2023 Fiber Optic Cable/Ductwork 75,000$ 50,000$ Data Communication Equipment 25,000 - Software Licenses/Upgrades 25,000 25,000 Storage Server and Hardware 227,511 25,000 Total Capital Outlay 352,511$ 100,000$ Finance Department Division: Information Technology Activity: Information Technology (310500) 664 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Intra-City Charges 165,907$ 220,018$ 208,741$ 219,984$ 213,439$ 213,439$ Other Financial Sources Sale Of Assets 4 - - - - - Total Revenues 165,911$ 220,018$ 208,741$ 219,984$ 213,439$ 213,439$ Expenditures: Services 202$ 196$ 135$ 201$ 141$ 144$ Capital Outlay 283,762 181,337 59,534 92,774 118,586 150,000 Total Expenditures 283,964$ 181,533$ 59,669$ 92,975$ 118,727$ 150,144$ Capital Outlay 2022 2023 File Servers 78,622$ 71,474$ Network Switches/Firewalls 14,152 47,112 Total Capital Outlay 92,774$ 118,586$ Division: Information Technology Activity: Information Technology Equipment Replacement (310581) 665 CENTRAL SERVICES FUND 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 • Procurement of City copiers and 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. Funds are also retained for the replacement of copy machines on a regularly scheduled basis. Total fiscal year 2023 budgeted revenue is $208,803, and internal service fund charges make up 98% of the fund’s revenue. Budgeted revenue in fiscal year 2023 is a decrease of 11.53% from fiscal year 2022 budgeted revenue of $236,009, but a 4.97% increase from fiscal year 2021 actual revenue of $198,909. The increase in revenue since fiscal year 2021 is due to an increase in internal service charges which mostly likely due to employees returning to the office following working from home for all of fiscal year 2021 as a result of the COVID-19 pandemic. The Central Services fund has an estimated ending fiscal year 2022 fund balance of $794,532. This is a very slight decrease from fiscal year 2021. The fiscal year 2023 estimated ending fund balance is $791,348 which is a slight decrease of 0.40% from fiscal year 2022 ending fund balance. The changes in fund balance are primarily the accumulation of replacement funds for copy machines versus what is spent on replacement during the given year. 666 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 725,692$ 701,818$ 756,955$ 798,110$ 794,532$ 791,348$ Revenues: Use Of Money And Property Interest Revenues 16,742$ 12,526$ 3,517$ 5,000$ 5,000$ 5,000$ Charges For Fees And Services Library Charges 2 - 1 - - - Miscellaneous Intra-City Charges 235,413 230,890 195,390 230,889 203,803 203,803 Printed Materials 118 121 - 120 - - Total Revenues 252,275$ 243,536$ 198,909$ 236,009$ 208,803$ 208,803$ Expenditures: Central Services 176,149$ 188,400$ 146,775$ 239,587$ 211,987$ 220,241$ Sub-Total Expenditures 176,149$ 188,400$ 146,775$ 239,587$ 211,987$ 220,241$ Transfers Out: Capital Project Fund 100,000 - 10,978 - - - Sub-Total Transfers Out 100,000 - 10,978 - - - Total Expenditures & Transfers Out 276,149$ 188,400$ 157,753$ 239,587$ 211,987$ 220,241$ Fund Balance, June 30 701,818$ 756,955$ 798,110$ 794,532$ 791,348$ 779,911$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 701,818$ 756,955$ 798,110$ 794,532$ 791,348$ 779,911$ % of Revenues 278%311%401%337%379%374% Central Services (8400) Fund Summary 667 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 16,742$ 12,526$ 3,517$ 5,000$ 5,000$ 5,000$ Charges For Fees And Services Library Charges 2 - 1 - - - Miscellaneous Intra-City Charges 235,413 230,890 195,390 230,889 203,803 203,803 Printed Materials 118 121 - 120 - - Total Revenues 252,275$ 243,536$ 198,909$ 236,009$ 208,803$ 208,803$ Expenditures: Personnel 37,951$ 44,783$ 36,209$ 42,816$ 42,379$ 43,650$ Services 111,333 112,359 94,554 115,250 122,608 125,060 Supplies 445 1,850 317 1,521 1,500 1,530 Capital Outlay 26,420 29,407 15,695 80,000 45,500 50,000 Total Expenditures 176,149$ 188,400$ 146,775$ 239,587$ 211,987$ 220,241$ Personnel Services - FTE 2019 2020 2021 2022 2023 Purchasing Assistant - - 0.50 0.50 0.50 Purchasing Clerk 0.50 0.50 - - - Total Personnel 0.50 0.50 - - 0.50 Capital Outlay 2022 2022 Copiers 80,000$ 45,500$ Total Capital Outlay 80,000$ 45,500$ Finance Department Division: Purchasing Activity: Central Services (310300) 668 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. In fiscal year 2021, health insurance premiums increased by 5.49%, and in fiscal year 2022, premiums increased by 9.85%. Premiums are budgeted to increase by 10.00% in fiscal year 2023. Increases in employee contributions have been negotiated as shown in the following table: The fiscal year 2022 estimated ending fund balance is estimated at $12,350,051. This is an increase of $40,480 or .03% from the fiscal year 2021 ending fund balance of $12,309,571. For fiscal year 2023, the fund balance is expected to increase to $12,361,551 which is an increase of $11,500 less than .01%. Restricted/assigned fund balance represents the City’s Net OPEB Obligation. The City’s Net OPEB obligation at June 30, 2021 was $9,697,868. This increased by $1,070,448 or 12.41% over the fiscal year 2020 restricted/assigned fund balance due to increases in actual experience, assumptions, interest, and service cost estimates. Health Insurance Plan:FY2019 FY2020 FY2021 FY2022 FY2023 Single Deductible 675$ 700$ 700$ 750$ 800$ Family Deductible 900 950 950 1,200 1,600 Single Out-of-Pocket Max 1,100 1,200 1,200 1,250 1,300 Family Out-of-Pocket Max 1,900 2,000 2,000 2,250 2,600 Single Contribution/Month (1)60 65 70 10% of cost 11% of cost Family Contribution/Month (1)100 105 110 10% of cost 11% of cost (1) Police premiums will be 10% of cost for Single & Family Contributions/Month in FY2021 and FY2022; premiums will be 11% of cost in FY2023 and FY2024; 12% of cost in FY2025. Fire premiums will be 10% of cost for Single & Family Contributions/Month starting in FY2022; plans are eligible for re-negotiation in FY2023. AFSCME & Non-union premiums will be 10% of cost starting in FY2022 and will be updated in FY2023. 669 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 11,374,743$ 11,156,890$ 12,300,290$ 12,309,571$ 12,350,051$ 12,361,551$ Revenues: Use Of Money And Property Interest Revenues 190,177$ 232,731$ 103,866$ 50,000$ 50,000$ 50,000$ Charges For Fees And Services Miscellaneous Charges For Services 456,175 458,212 515,566 505,180 633,600 665,280 Miscellaneous Intra-City Charges 8,240,251 9,581,325 9,939,939 10,563,400 11,451,573 12,024,152 Other Miscellaneous Revenue 610 609 - - - - Total Revenues 8,887,214$ 10,272,878$ 10,559,371$ 11,118,580$ 12,135,173$ 12,739,432$ Expenditures: Services 9,103,800$ 9,127,875$ 10,550,091$ 11,075,600$ 12,122,673$ 12,728,807$ Supplies 1,267 1,603 - 2,500 1,000 1,020 Total Expenditures 9,105,067$ 9,129,477$ 10,550,091$ 11,078,100$ 12,123,673$ 12,729,827$ Fund Balance, June 30 11,156,890$ 12,300,290$ 12,309,571$ 12,350,051$ 12,361,551$ 12,371,156$ Restricted / Committed / Assigned 8,877,831 8,627,420 9,697,868 9,697,868 9,697,868 9,697,868 Unassigned Balance 2,279,059$ 3,672,870$ 2,611,703$ 2,652,183$ 2,663,683$ 2,673,288$ % of Revenues 26%36%25%24%22%21% Health Insurance Reserve (8500) Fund Summary 670 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. For non-union and AFSCME employees, the covered benefits are $1,500 per eligible member. For police union and fire union employees, covered benefits are $500 per eligible member. The Dental Insurance Reserve’s fund balance at the end of fiscal year 2022 is expected to be $466,389 or $42,822 higher than the fiscal year 2021 ending fund balance. This is an increase of 10.11% percent. Fund balance is expected to increase in fiscal year 2023 to $480,557, which is an increase of $14,168 or 3.04%. 671 2019 2020 2021 2022 2023 2024 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 190,915$ 258,467$ 374,616$ 423,567$ 466,389$ 480,557$ Revenues: Use Of Money And Property Interest Revenues 5,765$ 5,295$ 1,854$ 2,000$ 1,850$ 1,850$ Charges For Fees And Services Miscellaneous Charges For Services 17,843 15,291 17,784 16,858 17,780 17,780 Miscellaneous Intra-City Charges 388,300 390,765 377,059 422,600 377,059 384,600 Total Revenues 411,909$ 411,351$ 396,698$ 441,458$ 396,689$ 404,230$ Expenditures: Services 344,357$ 295,202$ 347,747$ 398,636$ 382,521$ 390,171$ Total Expenditures 344,357$ 295,202$ 347,747$ 398,636$ 382,521$ 390,171$ Fund Balance, June 30 258,467$ 374,616$ 423,567$ 466,389$ 480,557$ 494,616$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 258,467$ 374,616$ 423,567$ 466,389$ 480,557$ 494,616$ % of Revenues 63%91%107%106%121%122% Dental Insurance Reserve (8600) Fund Summary 672 STATISTICS US Census Data Revenue Comparisons Property Tax Valuations Property Tax Levies Principal: Taxpayers Employers Sewer Customers Water Customers Operating Indicators Department Statistics: Police Fire Library Senior Center Transportation Services Neighborhood & Development Services F Y 2 0 2 3 673 Iowa City Johnson County Iowa Population Population estimates, July 1, 2019, (V2019)75,130 151,140 3,155,070 Population, percent change - April 1, 2010 (estimates base) to July 1, 2019, (V2019)10.5%15.5%3.6% Population, Census, April 1, 2010 67,961 130,882 3,046,355 Population, Census, April 1, 2020 74,828 152,854 3,190,369 Age and Sex Persons under 5 years, percent, July 1, 2019 4.3%5.8%6.2% Persons under 18 years, percent, July 1, 2019 15.2%19.9%23.0% Persons 65 years and over, percent, July 1, 2019 10.5%12.3%17.5% Female persons, percent, July 1, 2019 50.3%50.4%50.2% White alone, percent, July 1, 2019 78.5%83.0%90.6% Black or African American alone, percent, July 1, 2019 (a)8.3%7.5%4.1% American Indian and Alaska Native alone, percent, July 1, 2019 (a)20.0%0.4%0.5% Asian alone, percent, July 1, 2019 (a)7.3%6.5%2.7% Native Hawaiian and Other Pacific Islander alone, percent, July 1, 2019 (a)0.1%0.1%0.2% Two or More Races, percent, July 1, 2019 2.7%2.5%2.0% Hispanic or Latino, percent, July 1, 2019 (b)5.8%5.8%6.3% White alone, not Hispanic or Latino, percent, July 1, 2019 75.3%78.0%85.0% Veterans, 2015-2019 2,354 5,055 185,671 Foreign born persons, percent, 2015-2019 14.3%11.9%5.3% Housing Housing units, July 1, 2019 (V2019)29,270 66,257 1,418,626 Owner-occupied housing unit rate, 2015-2019 47.7%58.5%71.1% Median value of owner-occupied housing units, 2015-2019 $215,100 $227,600 $147,800 Median selected monthly owner costs -with a mortgage, 2015-2019 $1,574 $1,652 $1,260 Median selected monthly owner costs -without a mortgage, 2015-2019 $559 $548 $485 Median gross rent, 2015-2019 $967 $972 $789 Households, 2015-2019 30,568 59,134 1,265,473 Persons per household, 2015-2019 2.24 2.38 2.40 Living in same house 1 year ago, percent of persons age 1 year+, 2015-2019 69.4%75.1%85.2% Language other than English spoken at home, percent of persons age 5 years+, 2015-2019 17.7%15.4%8.3% Education High school graduate or higher, percent of persons age 25 years+, 2015-2019 95.3%94.9%92.1% Bachelor's degree or higher, percent of persons age 25 years+, 2015-2019 59.1%52.8%28.6% Health With a disability, under age 65 years, percent, 2015-2019 4.9%4.8%7.9% Persons without health insurance, under age 65 years, percent 6.5%5.9%6.0% Transportation Mean travel time to work (minutes), workers age 16 years+, 2015-2019 17.0 19.1 19.3 Economy In civilian labor force, total, percent of population age 16 years+, 2015-2019 69.3%71.6%67.3% In civilian labor force, female, percent of population age 16 years+, 2015-2019 67.4%69.1%62.9% Total health care and social assistance receipts/revenue, 2012 ($1,000) (c)1,851,067 1,967,788 18,583,828 Total manufacturers shipments, 2012 ($1,000) (c)2,889,946 3,400,394 116,668,830 Total retail sales, 2012 ($1,000) (c)927,730 1,861,697 44,905,624 Total retail sales per capita, 2012 (c)$13,228 $13,657 $14,607 Median household income (in 2019 dollars), 2015-2019 $49,075 $62,542 $60,523 Per capita income in past 12 months (in 2019 dollars), 2015-2019 $29,284 $35,108 $32,176 Persons in poverty, percent 27.6%16.0%11.2% All firms, 2012 5,912 11,533 259,121 Men-owned firms, 2012 3,119 5,929 135,382 Women-owned firms, 2012 1,719 3,606 82,345 Minority-owned firms, 2012 619 1,156 14,707 Nonminority-owned firms, 2012 4,922 9,758 236,561 Veteran-owned firms, 2012 484 1,064 25,889 Nonveteran-owned firms, 2012 4,958 9,620 217,779 Geography Population per square mile, 2010 2,713.3 213.1 54.5 Land area in square miles, 2010 25.01 614.04 55,857.13 This geographic level of poverty and health estimates are not comparable to other geographic levels of these estimates. Some estimates presented here come from sample data, and thus have sampling errors that may render some apparent differences between geographies statistically indistinguishable. The vintage year (e.g., V2019) refers to the final year of the series (2010 thru 2019). Different vintage years of estimates are not comparable. (a) Includes persons reporting only one race (b) Hispanics may be of any race, so also are included in applicable race categories (c) Economic Census - Puerto Rico data are not comparable to U.S. Economic Census data Source: US Census Bureau - QuickFacts US Census Data 674 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 FY22 Tax Rate Rank FY22/FY21 % Change Waterloo 18.632 1 1.04% Council Bluffs 17.530 2 -4.00% Davenport 16.780 3 0.00% Des Moines 16.610 4 -0.01% Cedar Rapids 15.876 5 6.56% Iowa City 15.673 6 -0.63% Sioux City 14.449 7 -7.85% Coralville 14.284 8 -0.20% North Liberty 11.517 9 4.39% West Des Moines 10.950 10 -0.36% Ames 9.874 11 -2.69% Dubuque 9.889 12 -2.51% FY2022 Estimated General Fund Revenue FY2022 Adopted Budget City Revenues Transfers In Debt Proceeds/ Asset Sales Total Revenues Per Capita Revenue* Per Cap. Rank Coralville $22,790,045 $5,871,678 $0 $28,661,723 $1,284.24 1 Dubuque $65,177,203 $10,824,268 $54,000 $76,055,471 $1,274.67 2 West Des Moines $65,047,641 $13,169,261 $10,000 $78,226,902 $1,138.29 3 Council Bluffs $53,407,428 $17,795,139 $0 $71,202,567 $1,133.82 4 Cedar Rapids $111,754,190 $39,211,935 $175,000 $151,141,125 $1,097.53 5 Iowa City $58,332,899 $13,777,353 $521,242 $72,631,494 $970.65 6 Waterloo $55,216,706 $9,332,713 $235,000 $64,784,419 $962.42 7 Sioux City $61,009,854 $21,217,289 $82,162 $82,309,305 $959.35 8 Des Moines $141,048,444 $55,427,582 $8,000 $196,484,026 $917.58 9 Davenport $63,781,411 $24,113,350 $0 $87,894,761 $864.05 10 North Liberty $12,617,468 $3,191,061 $0 $15,808,529 $771.94 11 Ames $29,798,031 $10,314,451 $0 $40,112,482 $603.86 12 *Per Capita calculations used 2020 US Census data 675 Hotel/Motel Tax Revenues FY2021 Receipts City* Effective Date Receipts Des Moines 4/1/1979 $4,041,075 Cedar Rapids 4/1/1979 $3,333,559 West Des Moines 4/1/1979 $2,743,692 Coralville 7/1/1983 $2,360,278 Davenport 4/1/1981 $2,278,160 Council Bluffs 4/1/1979 $2,066,856 Dubuque 4/1/1979 $2,036,045 Sioux City 4/1/1979 $1,810,695 Ames 4/1/1988 $1,257,396 Waterloo 4/1/1981 $986,557 Iowa City 4/1/1983 $938,049 North Liberty 7/1/2008 $77,630 *All cities listed impose the state allowed maximum rate of 7% Source: Iowa Department of Revenue Utility Franchise Tax Rates (as of October 16, 2020) City Franchise Fee Rate North Liberty 0% Davenport 0% West Des Moines 0% Ames 0% Coralville 1% Iowa City 1% Council Bluffs 2% Cedar Rapids 3% Waterloo 4% Dubuque 5% Sioux City 5% Des Moines 5% 676 Utility Rates (Residential Monthly Billing – July 1, 2021) City Water Sewer Waste Storm Total Rank Davenport $56.93 $64.57 $17.60 $2.97 $142.07 1 North Liberty* $51.34 $59.30 $19.50 $2.00 $132.14 2 Des Moines $37.15 $51.91 $24.98 $15.11 $129.15 3 Dubuque $31.53 $46.39 $20.65 $8.85 $107.42 4 Cedar Rapids $35.03 $40.15 $22.53 $7.26 $104.97 5 West Des Moines $40.13 $41.77 $13.10 $6.65 $101.65 6 Ames* $33.71 $35.26 $26.25 $4.95 $100.17 7 Iowa City** $34.93 $36.08 $20.00 $5.00 $96.01 8 Sioux City $38.20 $40.04 $15.25 $0.00 $93.49 9 Coralville $17.80 $40.15 $20.00 $3.00 $80.95 10 Council Bluffs $31.73 $28.80 $20.00 $0.00 $80.53 11 Waterloo $20.85 $31.95 $20.75 $4.50 $78.05 12 * Ames and North Liberty trash collection provided by private contractors ** Average rate is $103.88/difference of $7.87 677 Property Tax Valuations Last Ten Fiscal Years Assessed Valuation Tax Collection Year: FY2023 Prelim.FY2022 FY2021 FY2020 Residential 5,279,894,970$ 5,067,120,030$ 4,958,648,218$ 4,399,451,083$ Agricultural (taxed at Ag rate)1,574,220 1,727,980 1,748,000 2,539,080 Multi-Residential 543,720,448 539,398,739 539,636,381 489,176,499 Commercial 1,053,033,418 1,056,414,063 1,060,943,044 932,699,374 Industrial 79,499,810 79,998,654 80,663,794 76,905,588 Railroads 4,072,190 4,072,190 4,488,469 3,601,348 Utilities w'out Gas & Electric 4,339,508 4,339,508 6,152,547 7,386,408 Gross valuation 6,966,134,564 6,753,071,164 6,652,280,453 5,911,759,380 Less: Military exemption 2,240,920 2,392,784 2,435,380 2,489,088 Net valuation 6,963,893,644 6,750,678,380 6,649,845,073 5,909,270,292 Incremental value 159,292,951 142,496,667 89,469,635 115,175,495 Gas and Electric Utilities 134,787,151 126,171,274 118,583,613 109,124,421 Total Assessed valuation 7,257,973,746$ 7,019,346,321$ 6,857,898,321$ 6,133,570,208$ Percent change 3.400%2.354%11.809%3.824% Taxable Valuation Tax Collection Year: FY2023 Prelim.FY2022 FY2021 FY2020 Assessment Limitation: Residential rollback 54.1302%56.4094%55.0743%56.9180% Agricultural rollback 89.0412%84.0305%81.4832%56.1324% Multi-Residential rollback 63.75%67.50%71.25%75.00% Commercial and Railroad rollback 90.0%90.0%90.0%90.0% Industrial rollback 90.0%90.0%90.0%90.0% Utilities rollback 100.0%98.5489%100.0%100.0% Residential 2,838,271,942$ 2,837,384,852$ 2,719,569,602$ 2,490,442,298$ Agricultural (taxed at Ag rate)1,401,705 1,452,029 1,424,328 1,425,151 Multi-Residential 342,905,832 360,829,356 382,070,966 363,613,829 Commercial 944,438,184 944,990,382 950,525,463 832,628,954 Industrial 71,549,829 71,998,513 72,596,824 68,970,889 Railroads 3,664,971 3,664,971 4,039,622 3,241,213 Utilities w'out Gas & Electric 4,339,508 4,276,538 6,152,547 7,386,408 Gross valuation 4,206,571,971 4,224,596,641 4,136,379,352 3,767,708,742 Less: Military exemption 2,240,920 2,392,784 2,435,380 2,489,088 Net valuation 4,204,331,051 4,222,203,857 4,133,943,972 3,765,219,654 Incremental value 136,381,853 131,180,258 84,077,937 115,175,495 Gas and Electric Utilities 44,017,962 40,595,608 40,156,239 42,719,065 Total Taxable Valuation 4,384,730,866$ 4,393,979,723$ 4,258,178,148$ 3,923,114,214$ Percent change -0.210%3.189%8.541%4.743% Total Direct Tax Rate City of Iowa City 15.633$ 15.673$ 15.773$ 15.833$ 678 FY2019 FY2018 FY2017 FY2016 FY2015 FY2014 4,255,597,838$ 4,001,761,478$ 3,882,757,454$ 3,603,743,609$ 3,488,112,611$ 3,367,051,717$ 2,625,810 3,425,692 3,720,671 3,553,520 3,680,920 2,655,640 471,420,082 411,460,472 410,426,868 - - - 915,964,068 821,949,555 805,734,128 1,129,397,979 1,144,437,631 1,113,600,025 71,553,904 72,635,554 73,206,895 74,399,739 80,153,614 72,834,630 3,549,414 3,984,932 4,096,577 4,015,580 3,827,506 3,205,451 7,099,293 6,734,894 7,375,066 8,239,789 9,599,528 10,816,940 5,727,810,409 5,321,952,577 5,187,317,659 4,823,350,216 4,729,811,810 4,570,164,403 2,579,836 2,635,396 2,727,994 2,828,002 2,939,122 3,059,502 5,725,230,573 5,319,317,181 5,184,589,665 4,820,522,214 4,726,872,688 4,567,104,901 85,379,709 80,577,275 72,666,677 42,307,287 21,131,574 14,113,908 97,050,716 94,582,279 92,987,351 87,728,294 78,642,915 87,100,183 5,907,660,998$ 5,494,476,735$ 5,350,243,693$ 4,950,557,795$ 4,826,647,177$ 4,668,318,992$ 7.520%2.696%8.074%2.567%3.392%1.144% FY2019 FY2018 FY2017 FY2016 FY2015 FY2014 55.6209%56.9391%55.6259%55.7335%54.4002%52.8166% 54.4480%47.4996%46.1068%44.7021%43.3997%59.9334% 78.75%82.50%86.25%NA NA NA 90.0%90.0%90.0%90.0%95.0%NA 90.0%90.0%90.0%90.0%95.0%NA 100.0%100.0%100.0%100.0%100.0%100.0% 2,356,529,643$ 2,274,451,551$ 2,155,033,296$ 2,008,493,138$ 1,894,079,854$ 1,776,096,066$ 1,429,547 1,618,090 1,706,955 1,588,496 1,597,501 1,591,636 368,969,925 337,946,106 353,335,857 - - - 819,505,276 734,200,396 720,036,878 1,016,458,199 1,086,556,293 1,113,600,025 64,152,540 64,688,055 65,301,535 66,959,765 76,128,877 72,834,630 3,194,473 3,586,439 3,686,919 3,614,022 3,636,130 3,205,451 7,099,293 6,734,894 7,375,066 8,239,789 9,599,528 10,816,940 3,620,880,697 3,423,225,531 3,306,476,506 3,105,353,409 3,071,598,183 2,978,144,748 2,579,836 2,635,396 2,727,994 2,828,002 2,939,122 3,059,502 3,618,300,861 3,420,590,135 3,303,748,512 3,102,525,407 3,068,659,061 2,975,085,246 85,379,369 80,559,947 72,650,838 33,331,128 21,131,574 14,113,908 41,797,475 41,702,196 44,986,783 46,785,426 47,004,994 46,813,214 3,745,477,705$ 3,542,852,278$ 3,421,386,133$ 3,182,641,961$ 3,136,795,629$ 3,036,012,368$ 5.719%3.550%7.501%1.462%3.320%2.564% 16.183$ 16.333$ 16.583$ 16.651$ 16.705$ 16.805$ 679 Property Tax Levies Property Tax History – All Direct and Overlapping Governments (per $1,000 assessed valuation) Collection Year Iowa City Community School District Johnson County* Kirkwood Community College State of Iowa City of Iowa City Total Iowa City Percentage of Total Residential Rollback % 2011-12 14.591 7.320 0.999 0.003 17.842 40.754 43.8 48.5299 2012-13 14.073 7.075 1.079 0.003 17.269 39.499 43.7 50.7518 2013-14 13.688 7.077 1.065 0.003 16.805 38.639 43.5 52.8166 2014-15 13.699 7.062 1.058 0.003 16.705 38.528 43.4 54.4002 2015-16 13.868 7.228 1.061 0.003 16.651 38.811 42.9 55.7335 2016-17 13.989 7.093 1.080 0.003 16.583 38.748 42.8 55.6259 2017-18 13.959 7.179 1.132 0.003 16.333 38.606 42.3 56.9391 2018-19 14.856 6.839 1.204 0.003 16.183 39.085 41.4 55.6209 2019-20 2020-21 14.791 14.839 6.761 6.674 1.213 1.257 0.003 0.003 15.833 15.773 38.601 38.546 41.0 40.9 56.1324 56.6259 2021-22 14.851 6.493 1.312 0.003 15.673 38.331 40.9 56.4094 *Includes Johnson County, the City of Iowa City Assessor, and Agricultural Extension levies. Source: Johnson County Auditor 680 % of Total % of Total Taxable Taxable Taxable Taxable Ten largest taxpayers1 Valuation Rank Valuation Valuation Rank Valuation Rise at Riverfrot Crossings Owner LLC -$ -N/A %55,705$ 1 1.31 % BBCS Hawkeye Housing LLC --N/A 50,166 2 1.18 ACT Inc (Am College Testing Prgrm)47,985 1 1.68 42,611 3 1.00 Tailwind Iowa City LLC - -N/A 42,542 4 1.00 Webber - Iowa LLC --N/A 28,279 5 0.66 Vesper Iowa City LLC - -N/A 27,604 6 0.65 Midwestone Bank - -N/A 27,019 7 0.63 Mid-American Energy Company 44,301 2 1.56 25,546 8 0.60 Augusta Place LLC - -N/A 25,243 9 0.59 Hollingsworth Capitaal Partners - Iowa Inc - -N/A 24,974 10 0.59 Ann Gerdin Trust (formerly Russell Gerdin)20,968 3 0.74 - -N/A SouthGate Development CO 18,273 4 0.64 - -N/A MEHSM LC (Sycamore Mall)16,375 5 0.57 - -N/A Alpha Inc. 16,083 6 0.56 - -N/A Proctor & Gamble LLC 15,086 7 0.53 - -N/A National Computer Systems (Pearson)14,410 8 0.51 - -N/A United Natural Foods 12,903 9 0.45 - -N/A CCA: Hawk Ridge Dr LLC Lodge Apts 12,052 10 0.42 - -N/A Total 218,436$ 7.66 %349,689$ 8.21 % Sources: 1City of Iowa City Assessor's Office - Annual Report PRINCIPAL TAXPAYERS 2021 and Nine Years Ago (2012) (amounts expressed in thousands) 20212012 681 Employers Employees Rank Percentage Employees Rank Percentage University of Iowa 30,804 1 34.2 %24,733 1 26.0 % Iowa City Community School District 1,700 2 1.9 2,578 2 2.7 Veterans Administration Medical Center 1,562 3 1.7 2,012 3 2.1 Hy Vee 1,166 8 1.3 1,327 4 1.4 Proctor and Gamble --N/A 1,004 5 1.1 Mercy Hospital 1,208 6 1.3 912 6 1.0 City of Iowa City 1,216 5 1.4 840 7 0.9 NCS Pearson 1,200 7 1.3 695 8 0.7 Johnson County - -N/A 580 9 0.6 ACT Inc. (formerly American College Testing Program)1,243 4 1.4 570 10 0.6 Internaltion Automotive Components formerly Lear Corp 785 10 0.9 - -N/A System Unlimited 890 9 1.0 - -N/A 41,774 46.4 %35,251 37.1 % Total Employees 90,000 95,000 Sources: Iowa City Area Development Group Various Employers PRINCIPAL EMPLOYERS 2021 2021 and Nine Years Ago (2012) 2012 682 Customer Name Charges Rank Percentage Charges Rank Percentage University of Iowa 2,127,659$ 1 16.69 %1,729,679$ 1 14.63 % Proctor & Gamble 1,051,742 2 8.25 918,828 2 7.77 Iowa City Landfill 120,138 5 0.94 115,947 3 0.98 Veterans Administration Medical Center 169,399 3 1.33 99,127 4 0.84 Mercy Hospital 122,441 4 0.96 97,216 5 0.82 Campus Apartments 84,386 8 0.66 83,604 6 0.71 Dominium JIT Srv formerly Mark IV Apts 85,055 7 0.67 67,983 7 0.58 Tailwind Iowa City LLC formerly Dolphin Lake 119,505 6 0.94 65,641 8 0.56 Oaknoll Retirement Residence - -0.00 55,115 9 0.47 Seville Apts - -0.00 49,030 10 0.41 University of Iowa/Mayflower Apartments 79,062 9 0.62 --N/A RBD Iowa City LLC (Sheraton Hotel)56,092 9 0.44 - -N/A 4,015,479$ 31.50 %3,282,170$ 27.77 % Total Sewer System Charges 12,748,321$ 11,819,500$ Sources: City of Iowa City Revenue Department PRINCIPAL SEWER SYSTEM CUSTOMERS 20212012 2021 and Nine Years Ago (2012) 683 Customer Name Charges Rank Percentage Charges Rank Percentage Proctor & Gamble 589,583$ 1 7.41 % 739,049$ 1 7.81 % Veterans Administration Medical Center 108,018 2 1.36 100,143 2 1.06 Mercy Hospital 71,544 3 0.90 78,892 3 0.83 Campus Apartments 62,159 5 0.78 73,955 4 0.78 Tailwind Iowa City LLC formerly Dolphin Lake - -N/A 63,774 5 0.67 Dominium JIT Srv formerly Mark IV Apts 590,404 6 7.42 60,226 6 0.64 Oaknoll Retirement Residence - -N/A 43,145 7 0.46 Seville Apts 33,505 9 0.42 39,597 8 0.42 Emerald Court Apts - -N/A 37,789 9 0.40 Rise at Riverfront Crossing - -N/A 33,922 10 0.36 Rus Property Management/Lakeside Manor 70,173 4 0.88 - -N/A University of Iowa Mayflower 44,794 7 0.56 - -N/A ACT 38,819 8 0.49 - -N/A RBD Iowa City LLC (Sheraton Hotel)32,246 10 0.41 - -N/A 1,641,245$ 20.63 % 1,270,492$ 13.43 % Total Water System Charges 7,953,738$ 9,459,987$ Sources: City of Iowa City Revenue Division PRINCIPAL WATER SYSTEM CUSTOMERS 20212012 2021 and Nine Years Ago (2012) 684 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Public Safety Police1 Physical arrests 5,911 4,468 6,192 5,595 5,465 4,482 3,373 4,418 2,155 2,693 Traffic Violations 3,761 2,499 3,718 3,356 2,989 2,246 2,061 2,463 862 1,201 Fire1 Number of calls answered 5,173 4,713 5,828 6,016 6,974 6,749 5,258 5,568 5,535 6,299 Inspections conducted 1,970 1,431 2,032 1,903 2,459 874 864 801 177 873 Parking Parking Violations 96,117 88,909 60,680 65,196 57,549 62,930 50,346 61,330 48,042 45,727 Wastewater Treatment Daily average treatment in million gallons 8.28 9.84 10.02 9.76 10.48 8.32 7.77 10.97 8.58 7.93 Maximum daily capacity of plant in million gallons 41.1 41.1 41.1 43.3 43.3 43.3 43.3 43.3 43.3 43.3 Number of sewer system customers 23,529 24,059 24,389 24,533 25,085 25,485 26,069 26,270 26,576 26,892 Water Daily average consumption in million gallons 5.49 5.54 5.64 5.33 5.32 5.50 5.84 5.69 5.33 5.57 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 by Classification Residential 24,086 24,442 24,790 23,089 23,638 24,025 24,595 24,818 25,133 25,452 Commercial 1,489 1,491 1,491 1,409 1,415 1,425 1,436 1,431 1,448 1,448 Industrial 15 15 15 14 14 14 15 15 15 15 Other 200 204 202 135 131 134 136 139 138 137 Total Customers 25,790 26,152 26,498 24,647 25,198 25,598 26,182 26,403 26,734 27,052 Sanitation Number of Customers 15,030 15,177 15,331 14,811 15,620 15,917 15,960 16,112 16,180 16,330 Tonnage 8,935 8,956 9,160 9,210 9,476 9,623 9,694 8,989 9,682 10,339 Landfill Tonnage 148,953 111,445 115,624 123,692 126,875 137,025 140,658 127,587 128,210 151,823 Sources: Various city divisions. Notes: 1 Numbers are based on a calendar year and 2021 figures are compiled through 10/11/21 for Fire and 10/11/21 for Police. OPERATING INDICATORS BY FUNCTION Last Ten Fiscal Years (FY 2012 through FY 2021) 685 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. Iowa City data synthesis for 2012 to 2019 is based on the 2010 US Census population. Iowa City 2020 data synthesis is based on the 2020 US Census population. The comparison of Iowa City with the nine largest cities in Iowa is based on 2020 US Census population. 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. 686 Iowa City Raw Data Calendar Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Number of Officers 78 87 82 82 83 82 86 84 78 Total Violent Crimes 185 222 228 194 197 156 176 167 139 Total Property Crimes 1,842 1,839 1,842 1,978 1,551 1,767 1,518 1,252 1,354 Total Violent Crime Arrests 88 92 111 93 80 78 78 108 91 Total Property Crime Arrests 456 568 501 444 330 292 213 270 206 Total Juvenile Violent Crime Arrests 14 10 7 7 5 10 11 7 3 Total Juvenile Property Crime Arrests 126 121 84 88 52 46 28 17 21 Total DUI Arrests 440 598 569 621 703 594 602 590 292 Total PAULA Arrests 300 415 339 216 254 348 281 114 41 687 Iowa City Synthesized Data Per capita calculations use the 2010 US Census from 2012 to 2019. Per capita calculations for 2020 use the 2020 US Census. Calendar Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Sworn Officers per 1,000 Population 1.15 1.28 1.21 1.21 1.22 1.2 1.26 1.24 1.04 Total Violent Crimes per 1,000 Population 2.73 3.27 3.36 2.86 3 2.2 2.6 2.46 1.86 Total Violent Crime Arrests per 1,000 Population 1.30 1.36 1.64 1.37 1.18 1.14 1.15 1.6 1.22 Total Property Crimes per 1,000 Population 27.14 27.10 27.14 29.15 23.84 26.03 22.4 18.45 18.09 Total Property Crime Arrests per 1,000 Population 6.72 8.37 7.38 6.54 4.86 4.3 3.14 3.98 2.75 Total UCR 1 Arrests per Sworn Officer 6.97 7.59 7.46 6.55 4.94 4.51 3.38 4.5 3.81 Juvenile Violent Crime Arrests as % of Total 7.57% 4.50% 3.07% 3.61% 2.54% 6.41% 6.25% 4.2% 3.3% Juvenile Property Crime Arrests as % of Total 6.84% 6.58% 4.56% 4.49% 3.35% 2.6% 1.84% 1.36% 1.55% Total DUI Arrests per 1,000 Population 6.48 8.81 8.38 9.15 10.36 8.75 8.87 8.7 3.9 Total DUI Arrests per Sworn Officer 5.64 6.87 6.94 7.57 8.47 7.24 7 7.02 3.74 Total PAULA* Arrests per 1,000 Population 4.42 6.12 5.00 3.18 3.74 5.13 4.14 1.7 .56 Total PAULA* Arrests per Sworn Officer 3.85 4.77 4.13 2.63 3.06 4.24 3.27 1.36 .53 *Possession of Alcohol Under the Legal Age 688 Iowa Largest Cities Comparison The tables below present total offenses and rates by UCR 1 type. UCR 1 Data, 2020: Ames Cedar Rapids Council Bluffs Davenport Des Moines Dubuque Sioux City Waterloo Ave. w/o Iowa City Iowa City Population 66,428 137,710 62,799 101,724 214,133 59,667 85,797 67,314 88,397 74,828 Violent Crime 112 403 529 644 1386 71 428 349 490.25 139 Violent Crime Rate 168.6 31.23 842.37 633.08 647.26 118.99 498.85 518.46 432.35 185.76 Murder/Non-negligent 0 11 0 10 24 1 8 7 7.62 2 Manslaughter Murder/Non-negligent 0 7.99 0 9.83 11.21 1.67 9.32 10.4 6.3 2.67 Manslaughter Rate Rape 54 15 34 75 116 51 58 33 54.5 20 Rape Rate 81.29 10.89 54.14 73.73 54.17 85.47 67.6 49.02 59.54 26.73 Robbery 15 102 69 137 248 26 75 49 90.12 16 Robbery Rate 22.58 74.07 109.87 134.68 115.81 43.57 87.41 72.79 58.85 21.38 Aggravated Assault 43 275 426 422 998 139 287 260 356.25 107 Aggravated Assault 64.73 199.69 678.35 414.85 466.06 232.96 331.51 386.25 346.8 142.99 Rate Property Crime 1205 4371 3066 4128 8521 1207 2724 1824 3380 1354 Property Crime Rate 1813.99 3174.06 4882.24 4058.34 3979.3 2022.89 3174.94 2706.69 3249.06 1809.48 Arson 3 30 17 26 69 21 15 21 25.25 4 Arson Rate 4.52 21.78 27.07 25.26 32.22 35.19 17.48 31.2 24.34 5.34 Burglary 211 813 417 871 1863 212 488 500 671.87 262 Burglary Rate 314.64 590.37 664.02 856.24 870.02 355.3 568.78 742.79 620.27 350.14 Larceny-Theft 924 2967 2187 2756 5125 903 1947 1114 2240.37 949 Larceny-Theft 1390.98 2154.73 3482.54 2709.29 2393.37 1622.14 2269.31 1654.93 2214.66 1268.24 Rate Motor Vehicle Theft 67 561 445 475 1464 71 274 189 443.25 139 Motor Vehicle Theft Rate 100.86 707.38 708.61 466.95 683.69 118.99 319.36 280.77 423.33 185.76 • 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 (2012-2019), FBI Crime Data Explorer (2020). • Beginning in 2020, the FBI transitioned to reporting only National Incident-Based Reporting System (NIBRS) data. Prior to 2020, data was reported using the Summary Reporting System (SRS). SRS collected aggregated data using the Hierarchy Rule, which stated that that only the one most serious offense within a criminal incident was counted. 689 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. 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. 690 Iowa City Raw Data Collected by the Iowa City Fire Department Calendar Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Number of Firefighters 64 64 64 64 64 64 64 64 64 Total Non-Fire Incidents 4,948 5,332 5,624 5,819 6,786 6,284 6,865 7,330 6,742 Total Structure Fires 81 106 93 115 106 121 93 101 120 Residential Building Fires 64 87 73 91 79 99 74 79 79 Non-Residential Building Fires 17 19 20 24 27 22 19 22 17 Total Non-Structure Fires 144 87 82 81 82 76 64 53 51 Average Response Time - Fire Incident (Min) 5:22 4:54 4:54 5:28 5:43 5:47 5:51 5:59 6:33 Average Response Time - Non-Fire Incident (Min) 4:39 5:06 4:41 5:21 5:44 6:22 5:38 5:41 5:59 False Alarms 796 749 860 928 997 903 977 951 799 Iowa City Synthesized Data Per capita calculations use the 2010 US Census Calendar Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 Sworn Firefighters per 1,000 Population 0.94 0.94 0.94 0.94 0.94 0.94 0.94 0.94 0.94 Total Non-Fire Incidents per 1,000 Population 72.94 78.57 82.87 85.75 99.99 92.59 101.16 108.01 99.35 Total Structure Fires per 1,000 Population 1.19 1.56 1.37 1.69 1.56 1.78 1.37 1.48 1.77 Residential Building Fires per 1,000 Population 0.94 1.28 1.08 1.34 1.16 1.45 1.09 1.16 1.16 Non-Residential Building Fires per 1,000 Population 0.25 0.28 0.29 0.35 0.40 0.32 0.28 0.32 0.25 Total Non-Structure Fires per 1,000 Population 2.12 1.28 1.08 1.34 1.16 1.11 0.94 0.78 0.75 False Alarms per 1,000 Population 11.73 11.04 12.67 13.67 14.69 13.30 14.4 14.01 11.77 691 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 remove inactive 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.  Differences result depending on expenses that may or may not be included in overall budgets such as building cleaning, grounds upkeep, and various technology expenses.           692 Iowa City Raw Data Fiscal Year FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Circulation 1,406,995 1,391,482 1,369,069 1,307,735 1,226,305 1,292,526 950,617 889,483 Visits 710,595 826,217 789,919 800,040 746,359 676,237 455,549 105,020 Registered Borrowers 65,499 64,957 63,208 61,117 57,601 52,872 49,788 45,755 Total Collection 251,837 240,111 235,337 241,612 266,427 251,666 243,140 252,920 Reference Transactions 76,415 *45,510 45,613 42,360 44,643 43,735 31,554 12,108 Reserves Placed 132,801 146,917 163,505 170,255 193,606 225,606 105,567 228,295 Internet Terminal Users 115,990 108,345 91,565 83,104 75,067 68,613 48,119 3,550 WIFI uses N/A N/A 628,382 1,130,391 1,266,902 1,146,005 731,539 17,972 Children's Program Attendance 39,583 40,337 39,882 37,618 47,981 45,503 21,941 2,378 *Reference transaction definition changed in FY15. Iowa City Synthesized Data Per capita calculations use ICPL’s entire service area population, 82,791, as reported by the Institute of Museum & Library Services (FY19). Fiscal Year FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Circulation per Capita 16.86 17.12 16.42 15.68 15.18 15.50 11.31 10.74 Circulation per Registered Borrower 21.48 21.42 21.66 21.4 21.98 24.45 19.09 19.44 Visits per Capita 8.51 10.17 9.47 9.59 8.95 8.11 5.42 1.27 Visits per Registered Borrower 10.85 12.72 12.50 13.09 12.96 12.79 9.15 22.95 Registered Borrowers as % of Service Area Population 78% 80% 76% 73% 69% 63% 59% 55% 693 Iowa Metro Coalition Comparison The Metropolitan Coalition is an organization comprised of Iowa’s largest communities. Fiscal year 2021 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. For this report populations used is the city population and does not include contract areas which, for Iowa City, include rural Johnson County, Hills, University Heights and Lone Tree. Revenue: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Population 67,862 58,965 126,326 62,230 204,220 68,406 City Income $5,126,054 $4,054,070 $6,235,276 $2,782,934 $8,572,272 $2,559,358 City Income per Capita $75.54 $68.75 $49.36 $44.72 $41.98 $37.41 County Income $529,920 $162,829 $84,054 $249,389 $60,860 $58,329 State/Federal Income $61,849 $63,364 $97,474 $25,708 $103,206 $36,140 Other Income $230,104 $2,293 $990,764 $157,697 $488,232 $31,341 Total Income $5,947,927 $4,504,166 $7,407,568 $3,215,728 $9,224,570 $2,685,168 Total Income per Capita $87.65 $76.39 $58.64 $51.67 $45.17 $39.25 Expenditures: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Staff Expenditures $4,512,087 $3,102,890 $4,775,291 $2,166,224 $6,665,818 $2,015,745 Collection Expenditures $691,514 $666,826 $760,278 $315,429 $1,077,022 $256,691 Other Expenditures $800,226 $734,450 $1,841,989 $323,926 $1,481,730 $228,359 Total Expenditures $6,003,827 $4,504,166 $7,377,558 $2,805,579 $9,224,570 $2,500,795 Per Capita Expenditures $88.47 $76.39 $58.40 $45.08 $45.17 $36.56 694 Collections: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Total Physical Items 220,998 241,170 210,933 6,421 458,824 98,952 Total Downloadable 42,655 1,124,255 33,655 98,174 56,447 13,668 Total Downloadable & Physical 263,653 1,365,425 244,588 232,039 515,271 112,620 Licensed Databases 86 64 21 66 29 57 Subscriptions- Periodical - - - - - - *Subscriptions & periodicals were not counted in the FY20 & FY21 State Report. Circulation/ Building Visits: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Total Circ ulation 893,481 854,397 553,150 288,315 977,243 146,010 Per Capita Circulation 13.17 14.49 4.38 4.63 4.79 2.13 Registered Borrowers 45,755 43,619 97,177 41,477 100,388 35,400 Visits 56,186 133,959 125,007 105,868 252.782 37,579 Total Hours Open: All Buildings/ Bookmobile 1,013 2,711 4,260 3,388 8.963 2,397 Other: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Reference Transactions 12,108 5,011 7.124 27,637 93,501 21,305 Kids' Program Attendance 12,595 1,255 3.273 246 3,468 660 YA Program Attendance 582 457 559 578 280 98 Adult Program Attendance 1,862 1,979 1.363 2,068 3,669 121 Internet PCs 12 63 57 27 97 69 Internet PC Use per Year 3,550 6,186 24.063 12,351 25,877 5,869 FTE Librarian 15 19.00 19.00 7.63 35.50 7.65 FTE Other Staff 57.55 24.25 49.00 20.13 50.35 22.18 FTE Total Staff 72.55 43.25 68.00 27.76 85.85 29.83 695 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 2019 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 1 0 0 0 0 1 Number of Branch Libraries 0 0 2 4 4 0 Population Legal Service Area 82,791 90,764 74,486 106,456 163,590 76,610 Number of Outlets 1 1 1 1 1 1 ALA-MLS Librarians 15 25.65 19.75 17.25 18 13.3 Total Staff 65.45 79.48 67.15 77.75 169.13 67.26 Local Revenue $5,855,098 $4,262,984 $6,597,472 $8,639,639 $16,389,818 $4,822,567 Local Revenue per Capita $70.72 $46.97 $88.57 $81.16 $100.19 $103.47 State Revenue $69,584 $3,027,504 $150,941 $26,015 $106,634 $226,163 State Revenue per Capita $0.84 $33.36 $2.03 $0.24 $0.65 $2.95 Total Revenue $6,402,222 $8,314,194 $7,707,342 $8,665,654 $17,248,491 $5,659,143 Total Revenue per Capita $77.33 $91.60 $103.47 $81.40 $105.44 $73.87 Total Collection Expenditures $790,960 $1,028,752 $835,000 $1,067,966 $1,747,264 $704,916 Total Collection Expenditures per Capita $9.55 $11.33 $11.21 $10.03 $10.68 $9.20 Total Operating Expenditures $6,356,322 $7,324,732 $7,257,751 $8,996,727 $15,734,525 $5,283,042 Total Operating Expenditures per Capita $76.78 $80.70 $97.44 $84.51 $96.18 $68.96 Total Circulation 1,334,866 1,752,075 1,157,137 1,856,404 6,907,091 1,179,913 Total Circulation per Capita 16.12 19.30 15.53 17.44 42.22 15.40 Reference Transactions 43,735 64,792 37,908 57,808 4,493 45,639 Library Visits 692,561 497,276 558,090 1,000,414 1,767,965 317,512 Library Visits per Capita 8.37 5.48 7.49 9.4 10.81 4.14 Children's Program Attendance 45,503 51,232 30,646 55,461 105,409 25,047 696 Senior Center Statistics Membership & Associated Revenue Sources 74.96% of Center members are between the ages of 60 and 79. Membership Distribution by Age Group FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Total Members* 1,595 1,620 1,618 1,554 1,608 1,732 1,565 1215 Percent, Age ≤59 9.9% 8.7% 6.6% 6.1% 5.5% 5.64% 5.53% 3.63% Percent, Age 60-69 38.2% 39.5% 39.1% 35.5% 33.3% 33.75% 30.55% 24.54% Percent, Age 70-79 33.5% 33.9% 35.8% 39.2% 42% 43.42% 45.16% 50.42% Percent, Age ≥80 18.4% 17.9% 18.5% 19.2% 19.2% 17.21% 18.76% 21.33% *Number of members as of the end of each fiscal year. FY202 1 total membership decreased 8.5 % based on the peak membership number. Membership fees were introduced in 2003 and increased in FY2013 and FY2017. Membership fees are differentiated based on the location of the member’s residence. Membership Fee Revenue FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Membership Fee Revenue $57,354 $53,811 $48,676 $61,555 $63,105 $67,455 $51,720 $48,445 % Change 22.7% -6.17% -9.5% 26.5% 2.5% 6.9% -23.3% -6.3% 82.88% of the Center’s membership resides within the corporate limits of Iowa City; approximately 17.11% of the Center’s members are Johnson County residents outside of Iowa City. Peak Membership Number During the Fiscal Year FY13 FY15 FY16 FY17 FY18 FY19 FY20 FY21 1,625 1,621 1,618 1,614 1,608 1,715 1,774 1,622 Why We Exist: The mission of The Center enhances quality of life by creating opportunities to support wellness, social connections, community engagement and lifelong learning for a diverse and growing older adult population. 697 Membership Distribution by Place of Residence FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Percent of Members, Iowa City Residents 81.0% 80.0% 81.0% 80.6% 80.41% 80.77% 74.48% 82.88% Percent Johnson County Residents (Outside Iowa City) 18.0% 18.1% 17.0% 17.4% 17.79% 17.09% 13.97% 14.81% Percent non-Johnson County 1.0% 1.9% 2.0% 2% 1.80% 2.14% 1.91% 2.30% During FY2020, the City of Iowa City supported 73% of the Senior Center’s budget. Senior Center revenue includes grants, donations, membership fees, parking fees, independent contractors, and rentals, etc. In FY2012, the City began applying for the Economic Development/Quality of Life Block Grant application to Johnson County for funding. From FY2012 -FY20 we have been approved for funding each year from between $70,000 to $60,000. We will continue to apply for increased funding from this fund as we continue to partner with rural communities in the county. Iowa City Senior Center Finances FY17 FY18 FY19 FY20 FY21 Senior Center Revenue $264,532 $263,767 $257,245 $247,595 $188,346 Senior Center Expenses $898,941 $877,515 $863,699 $913,615 $927,263 Iowa City Contribution $634,409 $613,748 $606,454 $666,020 $738,917 The Center’s goal is for revenue from sources other than Iowa City property taxes to support 30 % of the Center’s budget. This goal of 30% 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 transfers in General Fund (1000 only). Cost Recovery Percentage FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Cost Recovery 28.33% 26.97% 27.88% 29% 30% 30% 27% 21% 698 Programs, Attendance, and Volunteerism FY20 Senior Center Programming by Area of Mission Area of Mission FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Community Engagement * * * * * * 29 27 Lifelong Learning * * * * * * 103 102 Social Connections * * * * * * 60 22 Wellness * * * * * * 77 26 Total Program Offerings (unduplicated) * * * * * * 269 177 Additional Program Details Virtual * * * * * * 32 171 Off-site * * * * * * 15 5 Diverse representation and culturally responsive * * * * * * 18 23 Climate Action * * * * * * 4 20 *New measures in 2020. Volunteer involvement in the Center remains strong. Volunteer Involvement FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Volunteers 668 637 592 623 685 648 600* 202** *Number approximated due to a new volunteer system. **Number is significantly lower because of the suspension of in-person activities due to pandemic-related closure. 699 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 six 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 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Web Citation Payments 65.38% 68.12% 68.87% 72.1% 76.3% 76.2% Citations Issued 57,560 62,927 50,347 61,330 48,044 45,727 $0 Expired Meter Citations 19,339 20,833 15,614 19,041 15,782 13,557 Citation Appeals 519 732 597 818 603 619 Faulty Meters 370 725 853 2,411 2,342 2,172 Available Spaces On Street 1,174 1,174 1,189 1,177 1,177 1,177 Off Street 3,086 3,686 3,686 3,686 3,686 3,686 Transient Hours Parked 4,981,945 5,063,659 5,147,055 5,054,757 3,621,758 2,152,048 Average Hourly Duration Access Controlled facilities 3.10 3.07 3.28 3.41 3.68 4.32 Credit Card Usage Access Controlled facilities 70% 71% 74% 78% 81% 85% Pay by Space facilities 76% 79% 80% 89% 99% 91% Permits Issued Automobile 1,883 1,985 1,961 1,918 2,104 2,204 Moped/Scooter/Motorcycle 735 736 687 721 793 471 *FY19 Faulty Meters data includes all meter service calls. Previous data was exclusively coin jams and battery issues. 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. 700 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 2016 FY 2017 FY 2018 * FY 2019 * FY 2020 * FY 2021 * Ridership 1,683,634 1,554,549 1,498,468 1,486,351 1,149,620 525,416 Total Operating Expense $4,857,006 $4,949,243 $5,413,686 $5,563,357 $5,796,283 $5,619,675 Fare Revenue $1,252,155 $1,216,109 $1,180,297 $1,172,298 $953,281 $637,606 Revenue Vehicle Miles 708,473 712,806 704,184 702,568 634,526 688,207 Revenue Vehicle Hours 54,404 54,658 53,953 53,937 51,710 54,869 Cost per Ride $2.89 $3.18 $3.61 $3.74 $5.04 $10.70 Cost per Rev Vehicle Mile $6.86 $6.94 $7.69 $7.92 $9.13 $8.17 Cost per Rev Vehicle Hour $89.28 $90.55 $100.34 $103.15 $112.09 $105.42 Farebox/Expense Ratio 0.26 0.25 0.22 0.21 0.16 0.11 Average Fare $0.74 $0.78 $0.79 $0.79 $0.83 $1.21 Operating Deficit per trip $2.15 $2.40 $2.83 $2.95 $4.21 $9.48 Riders per Rev Vehicle Mile 2.4 2.18 2.13 2.12 1.81 0.76 Riders per Rev Vehicle Hour 31.0 28.4 27.77 27.56 22.23 9.58 Passenger Miles 3,586,140 3,311,189 3,236,690 3,210,518 2,483,179 1,129,644 Fleet Vehicles 27 27 27 27 27 27 Base Fare $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 Fleet Average Age 13.15 13.62 14.25 7.59 8.59 9.44 Fuel Consumption 195,995 194,402 196,942 189,081 177,699 172,720 Days Operated 306 306 307 305 309 305 Court St Trans Center Total Revenue - - $1,256,055 $1,285,686 $1,101,006 $762,482 Total Ops Expense - - $137,530 $182,030 $143,813 $182,508 Net Income - - $1,118,525 $1,103,656 $957,193 $579,974 *FY18 – FY21 Data reflects a separation of the Court Street Transportation Center from Transit Fleet Operations 701 Iowa City Neighborhood & Development Services Statistics Neighborhood Services Division The Neighborhood Services Division is responsible for the administration of various housing services, housing programs and revitalization efforts that focus on sustaining healthy, safe, affordable neighborhoods. 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. Neighborhood Outreach 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. FY18 FY19 FY20 FY21 CDBG/HOME Funds Spent $1,136,400 $1,631,081 $1,613,303 $2,017,2802 Univercity Homes Purchased and Sold 5 4 1 1 HMGP Buyouts - Purchased/removed from floodplain 21 0 0 0 Aid to Agencies $378,700 $391,700 $644,500 $675,000 Neighborhood Associations 33 33 33 33 PIN Grants $15,379 $15,505 $11,690 $12,243 Public Art Projects $14,207 $18,024 $17,591 $46,916 1In FY18 one home purchased and removed with HMGP funds, one home purchased and removed with City General Funds. 2Includes all CARES Act CDBG-CV funds. Housing Authority The Housing Authority administers housing assistance programs throughout its jurisdiction, including all of Johnson County, Iowa County and portions of Washington County. Annually, the Housing Authority assists over 1,400 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 Affordable Dream Homeownership Program (ADHOP), and the HCV Homeownership Program. CY17 CY18 CY19 CY20 Public Housing Units 81 81 81 86 Housing Choice Vouchers 1,215 1,215 1,191 1,191 VASH Vouchers 83 83 83 95 702 Project Based Vouchers 0 0 24 24 Mainstream Vouchers NA NA NA 78 Total HAP Payments (Landlords, Mortgage Lenders, Escrow Deposits) $7,064,201 $7,846,567 $8,358,264 $8,060,850 Public Housing Payment for maintenance & repair of Public Housing units $306,264 $301,907 $307,163 $425,149 Public Housing Payment in Lieu of Taxes (PILOT) $30,847 $30,540 $27,771 $26,123 Housing Inspection Housing Inspection’s mission is to ensure that Iowa City’s housing facilities are of the quality necessary to protect and promote the health, safety, and welfare of those persons utilizing these facilities and the general public. CY17 CY18 CY19 CY20 Rental Units 19,032 19,838 19,951 Pending Documented Compliant Cases 1,073 1,796 2,681 2,158 Development Services Division The Development Services Division is responsible for overseeing the development process including land annexation, zoning, subdivision, building permits, and inspections and enforcement of City codes and regulations. The Division consists of the Urban Planning Division and the Building Inspections Services Division. The Urban Planning Division is responsible for administering rezoning, subdivision, and special exception applications and staffs the Planning and Zoning Commission, the Board of Adjustment, and the Historic Preservation Commission. The Building Inspections Services Division is responsible for reviewing site and building plans, conducting building inspections, enforcement of nuisance and other zoning -code related regulations, and administering permits such as temporary use permits. 703 Permit Activity by Calendar Year Applied for Only not Issued Permit Description 2014 2015 2016 2017 2018 2019 2020 2021 YTD**10 Yr. Avg. Building Permits 780 726 837 818 684 702 651 369 755 Electrical Permits 280 268 316 340 418 343 304 159 323 Plumbing Permits 172 148 216 143 162 189 162 109 164 Mechanical Permits 140 146 182 190 148 109 62 58 155 Construction Site Run-off Permits 198 156 198 201 124 106 121 72 156 Demolition Permits 33 21 44 12 38 17 18 13 32 Backflow Prevention Cases 54 40 20 39 51 104 24 35 52 Water Tap Applications *238 200 277 266 112 102 50 190 Fire Sprinkler/Alarm Permits 97 121 136 142 140 115 53 34 108 Sign Permits 151 198 148 180 201 160 140 115 166 Site Plan Development Reviews 31 47 31 35 34 28 23 12 35 Flood Plan Development Permits 16 15 16 16 13 13 8 7 17 Moving Permits 11700292 3 Temporary Use Permits 15 13 30 28 14 10 13 19 23 Hydrant Connections 19 18 26 14 16 27 22 10 22 Total Permit 2,225 2,118 2,484 2,424 2,155 2,027 1,660 1,014 2,201 Single-Family Dwellings 176 137 172 157 109 80 97 72 132 Duplex Dwelling Units 14 6 12 8 10 8 8 6 11 Multi-Family Dwelling Units 218 499 896 353 169 476 49 9 336 Total ISSUED Permit Value 152,579,212 138,311,513 388,427,023 216,818,013 192,814,810 231,476,881 87,302,173 88,532,263 184,354,296 Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable 34,930,777 4,259,627 49,173,944 25,058,150 50,631,602 63,593,777 8,929,755 6,962,133 Financial Report by Fiscal Year FY 15 FY 16 FY 17 FY18 FY19 FY20 FY21 FY22YTD 10 Yr. Avg. Total Revenue 1,200,562 2,021,881 2,353,394 1,642,098 1,775,930 1,174,721 1,037,143 N/A 1,457,360 Total Expenditures 841,655 870,358 945,994 876,555 903,528 969,084 988,194 N/A 859,366 Total Revenue, Net of Expenditures 358,907 1,151,523 1,407,400 765,543 872,402 205,637 48,949 N/A 597,995 *Water Tap Applications administered in Engineering Division with the implemenation of Energov on 6/23/20. ** January 1, 2021 to June 30,2021 ***1st year for Game Day Vendors (33 permits) July 1, 2021 Update City of Iowa City Building Inspection Services Activity and Financial Data 704 APPENDIX State Property Tax Reform Impact Summary Glossary F Y 2 0 2 3 705 State Property Tax Reform Impact Summary On May 22, 2013, the State of Iowa legislature passed a property tax reform bill (SF295) that will have a significant impact on the City’s ability to finance services in the future. The property tax reform bill has multiple components; the specific provisions of bill SF295 that affect the City’s ability to finance services are briefly explained below along with an estimate of the future financial impact to the City’s operations. Residential Assessment Limitation Summary: For each assessment year beginning January 2013 and thereafter, SF295 reduces the limit of taxable valuation growth from 4 percent to 3 percent or whichever is lowest of the agricultural and residential classes. The City will not receive any money from the State due to lost revenue from this provision. Commercial & Industrial Rollback Summary: For valuations at January 1, 2013, comme rcial and industrial property will be rolled back to 95 percent. For valuations at January 1, 2014, commercial and industrial property were rolled back to 90 percent. Thereafter, the two classes are taxed at 90 percent of their assessed value. The bill establishes a standing appropriation for the State to backfill losses to the City due to the commercial and industrial rollback beginning in Fiscal Year 2015 and then caps the amount at Fiscal Year 2017 levels. Multi-residential Property Summary: This provision establishes a multi-residential property classification that includes mobile home parks, manufactured home communities, land-leased communities, assisted living facilities and property primarily intended for human habitation containing three or more separate living quarters. Additionally, for buildings that are not otherwise classified as residential property, that portion of a building that is intended for human habitation can be classified as a multi- residential property, even if human habitation is not the primary use of the building and regardless of the number of dwelling units. The following rollback percentages will be phased in over eight years, beginning in assessment year 2015 (fiscal year 2017). The projected loss will not be backfilled: • January 1, 2015 – 86.25% • January 1, 2016 – 82.50% • January 1, 2017 – 78.75% • January 1, 2018 – 75.00 % • January 1, 2019 – 71.25% • January 1, 2020 – 67.50% • January 1, 2021 – 63.75% • January 1, 2022 and thereafter– same as residential property Telecommunications Property Taxation Summary: This provision provides partial exemption of property used by companies in the transaction of telegraph and telephone business that is on a graduated percentage scale based upon the value of the property. This is phased in, with half in assessment year 2013 (Fiscal Year 2015) and the remainder being added in assessment year 2014 (Fiscal Year 2016). The projected loss will not be backfilled. 706 • 40 percent of the actual value of the property that exceeds $0 but does not exceed $20 million. • 35 percent of the actual value of the property that exceeds $20 million but does not exceed $55 million. • 25 percent of the actual value of the property that exceeds $55 million but does not exceed $500 million. • 20 percent of the actual value of the property that exceeds $500 million. 10-Year Financial Impact Projection for the City Multi-Residential 3% Growth Com/Ind Com/Ind Com/Ind Total Property Properties (1)Limit Rollback Total Rollback - Year 1 Rollback - Year 2 Total Tax Reduction FY15 -$ 306,121$ -$ 306,121$ 1,015,119$ -$ 1,015,119$ 1,321,240$ FY16 - 627,423 - 627,423 1,017,657 1,017,657 2,035,314 2,662,737 FY17 851,745 982,915 - 1,834,660 730,102 730,102 1,460,203 3,294,863 FY18 1,116,560 1,350,772 3,651 2,470,982 730,102 730,102 1,460,203 3,931,186 FY19 1,396,497 1,757,911 50,443 3,204,852 730,102 730,102 1,460,203 4,665,055 FY20 1,692,226 2,177,375 54,219 3,923,821 730,102 730,102 1,460,203 5,384,024 FY21 2,004,442 2,638,952 109,644 4,753,038 730,102 730,102 1,460,203 6,213,242 FY22 2,333,868 3,115,578 113,569 5,563,014 730,102 730,102 1,460,203 7,023,218 FY23 2,681,255 3,637,715 174,931 6,493,902 730,102 730,102 1,460,203 7,954,105 FY24 3,428,308 4,177,423 179,019 7,784,750 730,102 730,102 1,460,203 9,244,954 Total 15,504,902$ 20,772,185$ 685,477$ 36,962,564$ 7,873,589$ 6,858,470$ 14,732,059$ 51,694,623$ (1) 3% annual value growth (2) At current property tax rate Not Subject to State Backfill Subject to State Backfill New legislation During the 2021 legislative session, the State of Iowa legislature passed new legislation to phase out the State’s backfill payments to local governments for lost revenue due to the commercial and industrial rollback provisions of the 2013 property tax reform bill. Starting in fiscal year 2023, the City’s backfill payment from the State will be reduced by 20% per year until it is fully phased out in fiscal year 2027. 707 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. Activity: The organizational subdivision of a division. Actual Valuation: The estimated actual value placed upon real and personal property by the City Assessor as the basis for levying property taxes. Annual Report: This is the annual audited financial statements of the City compiled in accordance with Generally Accepted Accounting Principles. 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. Balanced Budget: A balanced budget is one that has revenues sufficient to equal expenditures. The City will prepare an annual balanced budget for all operating funds. 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 b ond 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. The City’s bond rating agency is Moody’s Investors Service. 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. Budgetary Basis: The basis of accounting that the City uses to prepa re, present, and monitor its adopted budget. The City uses an adjusted the Modified Accrual Basis of accounting as its budget basis. The modified accrual basis of accounting used in the preparation of budget is similar to the accounting basis used in the City’s Annual Report for the governmental funds, except for the treatment of interfund loans, loan repayments, and same fund transfers. 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 prepared to cover a five -year period but is updated annually. It sets forth the estimated expenditures by year and specifies the resources estimated to be available to finance the project expenditures. 708 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. A capital improvement project is the improvement of land, buildings, or infrastructure and related expenditures that is greater than $25,000 and has a useful life of three years or more. Capital Outlay: Expenditures for fixed assets, such as equipment, remodeling, minor building improvements, and vehicles, that are funded from the operating budget and are at least $5,000 . 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. 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: The organizational subdivision of a department. Employee Benefits: Contributions made by the City to designated funds to meet 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. 709 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. The City’s only fiduciary fund is an agency fund. Fiscal Year (FY): 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. 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: Net position of a fund (difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources). General Fund: The fund supported by taxes, fees, and other revenues that may be used for any lawful purpose. General Obligation Bonds (G.O. Bonds): When the city pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation bonds. Generally Accepted Accounting Principles (GAAP): The accounting standards as determined by the independent agency, the Governmental Accounting Standards Board, for the presentation of the City’s Annual Report. Governmental Accounting Standards Board (GASB): Th e independent board that determines Generally Accepting Accounting Principles. These are the principles used by the City to prepare its annual audited financial statements. Governmental Funds: Funds generally financed through taxes, intergovernmental revenues, and other non-exchange revenues. These funds include the General fund, special revenue funds, the Debt Service fund, capital project funds, and permanent 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. 710 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. 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. Major Fund: During the preparation of the City’s Annual Report, funds are evaluated based upon the level of their revenues, expenditures, assets, and liabilities to determine whether or not they are a major fund. Governmental accounting standards sets forth the minimum provisions for determining which funds to treat as a major fund. If a fund is determined to be a major fund, its financial information is presented individually in the City’s CAFR and cannot be presented as an aggregate with other funds. For budgetary presentation, all of the City’s funds are presented individually. Municipal Fire & Police Retirement System of Iowa (MFPRSI): The 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. Modified Accrual Basis: This is the basis of accounting that the City utilizes as its budgetary basis of accounting for all funds. 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. This became the City’s budgetary basis of accounting starting in fiscal year 2013. 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 for its long-term General Obligation bonds. Non-Program: Program costs that do not relate to any one department, but represent costs of a general City-wide nature. Non-spendable Fund Balance: Portion of net resources that cannot be spent because of their form or because they must be maintained intact. 711 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. Other Financing Sources/Uses: Other financing sources and uses include a limited number of special transactions that are used to account for non-operating revenues/receipts and expenditures/disbursements. Examples are receipt of loan proceeds, payment of loan principal, and the sale of capital assets. Personnel: A category of expenditures used for services rendered by full-time , part-time , and temporary 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. 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. Property Tax Levy: A property tax (or millage tax) is a levy on property that the property owner is required to pay. The amount owed is calculated by applying the property tax rate against the taxable value of the property as determined by the City Assessor in accordance with State law. Property Tax Rate : The property tax levy rate that is set by the City Council that is applied against the assessed taxable value of real and personal property to calculate property tax revenues. This rate is applied per $1,000 of taxable value. Proprietary Funds: Funds that are generally financed in whole or in part by fees charged to external parties for goods or services. These activities are reported as enterprise funds and internal service funds. 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: Limitation s 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: 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. 712 Self-Supporting Municipal Improvement District (SSMID): An area of contiguous property within the City that has an additional property tax levy. The added revenue can be used for improvements to the district, administrative fees, and debt for the cost of improvements. 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. Supplies: A category of expenditures used for the purchase consumable goods and materials that do not have a depreciable useful life and are less than $5,000. 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. Taxable Valuation: The amount of the estimated actual property value that is used for levying property taxes after it is reduced by limitations set under State law. 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 (In/Out): Financial transactions that occur between City funds. Interfund transfers occur between two separate funds. Intrafund transfers occur within a single fund. Transfers may be for operating or capital purposes. Transfers “In” are those being received by a fund. Transfers “Out” are those being sent to another fund. Unassigned Fund Balance: Residual net resources. Total fund balance in the general fund in excess of non-spendable, restricted, committed and assigned fund balance. 713 714