HomeMy WebLinkAboutFY2024 Proposed BudgetCITY OF IOWA CITY,
IOWA
FY2024 Proposed Budget
FY2023 – FY2025 Financial Plan
2023 – 2027 Capital
Improvement Plan
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City of Iowa City
Proposed Budget for the
Fiscal Year Ending June 30, 2024 &
FY2023–2025 Financial Plan
Council:
Bruce Teague
Mayor
At-Large
Megan Alter
Mayor Pro-Tem
At-Large
Laura Bergus
At-Large
Janice Weiner
At-Large
Shawn Harmsen
District B
Pauline Taylor
District A
J
John Thomas
District C
City Manager
Geoff Fruin
Deputy City Manager
Redmon Jones II
Assistant City Mgr
Rachel Kilburg
Finance Director Assistant Finance Director
Nicole Davies Jacklyn Fleagle
Budget Management Analyst Risk & Finance Assistant
Angie Ogden Michelle Cook 3
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CITY OF IOWA CITY, IOWA
FY2024 Proposed Budget
FY2023 – 2025 Financial Plan
2023 – 2027 Capital Improvement Plan
TABLE OF CONTENTS PAGE
Introduction
City Manager Address….....................................................................................................…..............................................................................................................................…..............................................................................................................................…......................................................................................................................................................................................................................................10
Strategic Plan…..............................................................................................................................…......................................................................................................................................................................................................................................28
Other Planning Processes…..............................................................................................................................…......................................................................................................................................................................................................................................30
General Information…..............................................................................................................................…......................................................................................................................................................................................................................................32
Economic Overview…..............................................................................................................................…......................................................................................................................................................................................................................................36
Organizational Chart …..............................................................................................................................…......................................................................................................................................................................................................................................40
Department Summaries…..............................................................................................................................…......................................................................................................................................................................................................................................41
Budgetary Fund Structure…..............................................................................................................................…......................................................................................................................................................................................................................................275
Departments and Divisions by Fund…..............................................................................................................................…......................................................................................................................................................................................................................................278
Financial Summary
Preparation of the Financial Plan…..............................................................................................................................…......................................................................................................................................................................................................................................283
Financial and Fiscal Policies…..............................................................................................................................…......................................................................................................................................................................................................................................289
Long Range Financial Planning…..............................................................................................................................…......................................................................................................................................................................................................................................296
All Funds:
Fund Summaries…..............................................................................................................................…......................................................................................................................................................................................................................................300
Revenue Summary by Fund…..............................................................................................................................…......................................................................................................................................................................................................................................305
Revenue Summary by Type…..............................................................................................................................…......................................................................................................................................................................................................................................306
Expenditure Summary by Fund…..............................................................................................................................…......................................................................................................................................................................................................................................308
Expenditure Summary by Department…..............................................................................................................................…......................................................................................................................................................................................................................................309
Inter Fund Transfer Schedules…..............................................................................................................................…......................................................................................................................................................................................................................................310
Personnel Full-Time Equivalents …..............................................................................................................................…......................................................................................................................................................................................................................................313
General Fund
General Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................318
Assigned, Committed & Restricted Fund Balance…..............................................................................................................................…......................................................................................................................................................................................................................................331
General Fund Revenues…..............................................................................................................................…......................................................................................................................................................................................................................................332
General Fund Expenditures…..............................................................................................................................…......................................................................................................................................................................................................................................333
City Council…..............................................................................................................................…......................................................................................................................................................................................................................................334
City Clerk…..............................................................................................................................…......................................................................................................................................................................................................................................335
City Attorney…..............................................................................................................................…......................................................................................................................................................................................................................................336
City Manager:
City Manager’s Office…..............................................................................................................................…......................................................................................................................................................................................................................................337
Communications Office…..............................................................................................................................…......................................................................................................................................................................................................................................337
Human Resources…..............................................................................................................................…......................................................................................................................................................................................................................................339
Human Rights…..............................................................................................................................…......................................................................................................................................................................................................................................340
Economic Development…..............................................................................................................................…......................................................................................................................................................................................................................................341
Climate Action and Outreach…..............................................................................................................................…......................................................................................................................................................................................................................................341
Finance Department:
Finance Administration…..............................................................................................................................…......................................................................................................................................................................................................................................342
Accounting …..............................................................................................................................…......................................................................................................................................................................................................................................345
Purchasing…..............................................................................................................................…......................................................................................................................................................................................................................................346
Revenue…..............................................................................................................................…......................................................................................................................................................................................................................................347
Police Department:
Police Administration…..............................................................................................................................…......................................................................................................................................................................................................................................348
Support Services…..............................................................................................................................…......................................................................................................................................................................................................................................348
Field Operations…..............................................................................................................................…......................................................................................................................................................................................................................................352
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Fire Department:
Fire Administration…..............................................................................................................................…......................................................................................................................................................................................................................................354
Emergency Operations…..............................................................................................................................…......................................................................................................................................................................................................................................355
Fire Prevention…..............................................................................................................................…......................................................................................................................................................................................................................................356
Fire Training…..............................................................................................................................…......................................................................................................................................................................................................................................356
Parks & Recreation:
Parks & Recreation Administration…..............................................................................................................................…......................................................................................................................................................................................................................................357
Recreation…..............................................................................................................................…......................................................................................................................................................................................................................................359
Park Maintenance…..............................................................................................................................…......................................................................................................................................................................................................................................360
Cemetery Operations…..............................................................................................................................…......................................................................................................................................................................................................................................363
Library:
Library Operations…..............................................................................................................................…......................................................................................................................................................................................................................................364
Library Foundation Office…..............................................................................................................................…......................................................................................................................................................................................................................................367
Senior Center:
Senior Center Operations…..............................................................................................................................…......................................................................................................................................................................................................................................368
Neighborhood & Development Services (NDS):
NDS Administration…..............................................................................................................................…......................................................................................................................................................................................................................................370
Neighborhood Services…..............................................................................................................................…......................................................................................................................................................................................................................................371
Development Services…..............................................................................................................................…......................................................................................................................................................................................................................................374
Public Works:
Public Works Administration…..............................................................................................................................…......................................................................................................................................................................................................................................376
Engineering…..............................................................................................................................…......................................................................................................................................................................................................................................377
Transportation Services:
Transportation Administration…..............................................................................................................................…......................................................................................................................................................................................................................................378
Special Revenue Funds
Community Development Block Grant (CDBG) …..............................................................................................................................…......................................................................................................................................................................................................................................380
HOME Grant…..............................................................................................................................…......................................................................................................................................................................................................................................382
Road Use Tax Fund (RUT) …..............................................................................................................................…......................................................................................................................................................................................................................................384
Road Use Tax Operations…..............................................................................................................................…......................................................................................................................................................................................................................................388
Other Shared Revenues…..............................................................................................................................…......................................................................................................................................................................................................................................391
Metropolitan Planning Organization of Johnson County (MPOJC) …..............................................................................................................................…......................................................................................................................................................................................................................................393
Metropolitan Planning Organization of Johnson County Operations…..............................................................................................................................…......................................................................................................................................................................................................................................395
Employee Benefits Fund…..............................................................................................................................…......................................................................................................................................................................................................................................396
Emergency Levy Fund…..............................................................................................................................…......................................................................................................................................................................................................................................400
Affordable Housing Fund…..............................................................................................................................…......................................................................................................................................................................................................................................403
Iowa City Property Management Fund…..............................................................................................................................…......................................................................................................................................................................................................................................405
Tax Increment Financing (TIF) Districts…..............................................................................................................................…......................................................................................................................................................................................................................................410
Self-Supporting Municipal Improvement District (SSMID)…..............................................................................................................................…......................................................................................................................................................................................................................................416
Debt Service Fund
Debt Service Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................420
Debt Schedules…..............................................................................................................................…......................................................................................................................................................................................................................................425
Enterprise Funds
Parking:
Parking Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................438
Parking Operations…..............................................................................................................................…......................................................................................................................................................................................................................................443
Transit:
Transit Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................446
Transit Operations…..............................................................................................................................…......................................................................................................................................................................................................................................451
Wastewater:
Wastewater Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................455
Wastewater Treatment Operations…..............................................................................................................................…......................................................................................................................................................................................................................................460
Wastewater Debt Service…..............................................................................................................................…......................................................................................................................................................................................................................................464
Water:
Water Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................466
Water Operations…..............................................................................................................................…......................................................................................................................................................................................................................................471
Water Debt Service…..............................................................................................................................…......................................................................................................................................................................................................................................476
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Refuse Collection:
Refuse Collection Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................481
Refuse Collection Operations…..............................................................................................................................…......................................................................................................................................................................................................................................485
Landfill:
Landfill Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................488
Landfill Operations…..............................................................................................................................…......................................................................................................................................................................................................................................493
Airport:
Airport Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................496
Airport Operations…..............................................................................................................................…......................................................................................................................................................................................................................................499
Stormwater:
Stormwater Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................500
Stormwater Operations…..............................................................................................................................…......................................................................................................................................................................................................................................504
Housing Authority:
Housing Authority Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................505
Housing Authority Operations…..............................................................................................................................…......................................................................................................................................................................................................................................508
Capital Projects Fund
Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................512
Summary by Category (Division)…..............................................................................................................................…......................................................................................................................................................................................................................................515
Summary by Funding Source…..............................................................................................................................…......................................................................................................................................................................................................................................521
Annual Recurring Projects…..............................................................................................................................…......................................................................................................................................................................................................................................529
Project Summary by Name…..............................................................................................................................…......................................................................................................................................................................................................................................537
Unfunded Projects…..............................................................................................................................…......................................................................................................................................................................................................................................653
Internal Service Funds
Equipment:
Equipment Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................664
Equipment Operations…..............................................................................................................................…......................................................................................................................................................................................................................................667
Risk Management:
Risk Management Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................669
Risk Management Operations:…..............................................................................................................................…......................................................................................................................................................................................................................................671
Information Technology Services (ITS):
ITS Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................672
ITS Operations…..............................................................................................................................…......................................................................................................................................................................................................................................674
Central Services:
Central Services Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................676
Central Services Operations…..............................................................................................................................…......................................................................................................................................................................................................................................678
Health Insurance Reserve….............................................................................................................................. 679
Dental Insurance Reserve….............................................................................................................................. 681
Statistics
U.S. Census Data…..............................................................................................................................…......................................................................................................................................................................................................................................685
Revenue Comparisons:
Property Tax …..............................................................................................................................…......................................................................................................................................................................................................................................686
General Fund…..............................................................................................................................…......................................................................................................................................................................................................................................686
Hotel/Motel Tax …..............................................................................................................................…......................................................................................................................................................................................................................................687
Utility Franchise Tax Rates…..............................................................................................................................…......................................................................................................................................................................................................................................687
Utility Rates…..............................................................................................................................…......................................................................................................................................................................................................................................688
Property Tax Levies…..............................................................................................................................…......................................................................................................................................................................................................................................689
Property Tax Valuations…..............................................................................................................................…......................................................................................................................................................................................................................................690
Principal:
Taxpayers…..............................................................................................................................…......................................................................................................................................................................................................................................692
Employers…..............................................................................................................................…......................................................................................................................................................................................................................................693
Sewer Customers…..............................................................................................................................…......................................................................................................................................................................................................................................694
Water Customers…..............................................................................................................................…......................................................................................................................................................................................................................................695
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Operating Indicators…..............................................................................................................................…......................................................................................................................................................................................................................................696
Department Statistics:
Police…..............................................................................................................................…......................................................................................................................................................................................................................................697
Fire…..............................................................................................................................…......................................................................................................................................................................................................................................701
Library…..............................................................................................................................…......................................................................................................................................................................................................................................703
Senior Center…..............................................................................................................................…......................................................................................................................................................................................................................................708
Transportation Services…..............................................................................................................................…......................................................................................................................................................................................................................................711
Neighborhood & Development Services…..............................................................................................................................…......................................................................................................................................................................................................................................713
Appendix
State Property Tax Reform Impact Summary…..............................................................................................................................…......................................................................................................................................................................................................................................718
Glossary…..............................................................................................................................…......................................................................................................................................................................................................................................720
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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
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To the Honorable Mayor and City Council Members,
It is my pleasure to submit Iowa City's operating and capital budget for Fiscal Year 2024. Although
Iowa Code only requires formal adoption of an annual budget, we have included a three-year
financial plan (FY 2023-2025) and five-year Capital Improvement Program (2023-2027) 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.
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.
This budget aims to provide resources to further strategic priorities, implement adopted master
plans rooted in public input, and provide reliable and efficient municipal services. The budget also
contains prudent contingency line items and reserves which help the City weather both
unexpected expenditures and revenue shortfalls.
However, the current economic climate and the final years of implementation from the State of
Iowa’s 2013 property tax reform have resulted in significant and still emerging budgetary strains.
In Fiscal Year 2023, the City’s taxable valuation declined for the first time in recent history as
state-mandated valuation rollbacks outpaced taxable growth and economic activity stagnated
through the pandemic. The continued plateau in development activity resulted in only a minor
increase in taxable values for Fiscal Year 2024. The financial strain from the State of Iowa tax
reform and gradual recovery of the local economy is compounded by inflationary pressures that
are driving up operating and capital costs and diminishing the City’s purchasing power.
Any further budgetary pressures, such as additional State of Iowa mandated property tax reform
measures or further inflationary increases, could drive impacts to service levels in the coming
years. Additionally, the City’s flexibility to pursue bold investments in new initiatives with local
dollars will be limited and the City will need to rely heavily on federal American Rescue Plan Act
(ARPA) funds as the primary funding source for new major initiatives.
Although I remain confident in the City’s financial foundation, the recommended budget keeps
discretionary expenditure growth to a minimum due to these pressures. Resources were
prioritized to advance the City Council’s Strategic Plan, implement various adopted master plans,
and support core service levels in critical areas such as public safety, transportation infrastructure,
and our public utility operations.
Investment in the City Council’s Strategic Plan
The following section highlights investments this budget makes in the values, strategies, action
items, and resources prioritized in the City Council’s Strategic Plan.
Strategic Values
Social Justice, Racial Equity, and Human Rights: For the second year, $100,000 is provided
for the Social Justice and Racial Equity Grant Program and $1 million in Black Lives Matter
funding is carried over from previous fiscal years. Sponsorship funds are included for historical
commemorations such as Martin Luther King Jr. Day and Juneteenth. Additionally, funding for
trainings and programs coordinated by the Office of Equity & Human Rights are provided,
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including $10,000 for a new staff and Board and Commission member diversity, equity and
inclusion training series. Commitments to social justice, racial equity, and human rights are
demonstrated in various department budgets in ways such as funding for crisis response services,
transit ride voucher programs in Parks and Recreation and the Library, annual ADA improvement
projects, and translation of communications materials.
Climate Action: The budget again includes an emergency levy which is dedicated towards
implementation of the City’s climate action plan and emission reduction goals. $150,000 is
allocated to various commercial and residential energy efficiency and electrification rebate and
incentive programs including $60,000 in Climate Action Grant Program funds. Resources are also
provided for outreach and engagement activities including the Neighborhood Energy Blitz,
Climate Ambassador and Resilience Corps programs, Root for Trees, and ClimateFest. Many of
the City’s sustainability efforts are also incorporated into various master plans and capital projects
such as tree plantings, prairie management, bike facilities, multi-modal roadway improvements,
local foods efforts, community gardens, and waste reduction.
Partnerships & Engagement: This budget includes funds to support various outreach events
throughout the City such as Party in the Park and Rec ‘N Roll events, National Night Out and
other proactive public safety outreach events, Emergency Services Youth Camp, and a focus on
engagement of all ages through Recreation, Library, and Senior Center programming budgets.
Strategic Impact Areas
Neighborhoods & Housing: Another $1 million in the General Fund is earmarked for the
Affordable Housing Fund. This is supplemented by additional affordable housing revenue streams
including fee-in-lieu payments and Tax Increment Financing revenue. Support for Shelter House
is also continued in this budget, which includes up to $30,000 for the winter homeless shelter and
$30,000 to fund half the costs of 1.00 FTE Street Outreach position. An additional $3.5 million in
American Rescue Plan Act funds is set aside for additional affordable housing initiatives, including
eviction prevention efforts. $150,000 in consultant funds are allocated to the first year of a multi-
year process to overhaul the Comprehensive Plan, including review of possible parking, energy
efficiency, and sustainable land use policies. This budget also includes a $5,000 increase (25%)
to the annual Neighborhood PIN Grant Program, bringing the total to $25,000.
Mobility: Climate Action Funds are provided for a comprehensive, organizational-wide Electric
Vehicle (EV) Fleet Transition Plan and the EV Charging Installation Rebate Program, which
promotes EV-readiness at multi-family residential buildings. $75,000 is provided annually through
the capital improvement budget to make transit stop safety and amenity improvements.
This budget also includes funding to continue implementation of the Bicycle Master Plan. Projects
completed in 2022 include buffered bike lanes and a sidepath with the reconstruction of American
Legion Road (Scott to Taft); and a 4- to 3-lane conversion on Madison Street (Court to Market)
with the addition of bike lanes. Projects planned for 2023-2024 will significantly increase bike
connectivity in the South District. Anticipated 2023 projects include a 4- to 3-lane conversion on
Keokuk Street with bike lanes from Highway 6 to Sandusky Drive; bike lanes along Southgate
Avenue (Gilbert to Keokuk); installation of Wetherby, Hollywood, and Lakeside bicycle boulevards
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(Bikeways), and construction of the easternmost section of the Highway 6 sidepath trail (Heinz to
Fairmeadows). 2023 road construction and resurfacing projects will result in bike lanes on W.
Benton Street (Mormon Trek to Greenwood) and Rochester Avenue (1st Ave. to Montrose) and
existing bike lanes on Jefferson and Market Streets will be upgraded to buffered bike lanes.
Anticipated 2024 projects include bike lanes along Sunset (Benton to Highway 1) and
establishment of bike boulevards (Bikeways) along Emerald, Arlington, Oakcrest, Keokuk, East
Washington, Friendship, and Westminster.
Several pedestrian mobility and accessibility projects are also included in the capital improvement
budget including sidewalk infill along Scott Boulevard, High Street, and Southgate Avenue in
2023. Further mobility improvements include an extension of the Highway 6 trail (Broadway to
Fairmeadows) in 2026, additional pedestrian connectivity through the N. Gilbert Street
reconstruction project in 2025, and annual funding of $100,00 for the ADA curb ramp program.
Economy: This budget includes $25,000 to support a BIPOC Business Accelerator Program and
$100,000 in Opportunity Funds set aside for small business grants and technical assistance.
$569,300 in community development funding is also provided to support local arts and cultural
and small business and entrepreneurial support agencies. Funds are also budgeted to support
priority placemaking investments in partnership with the Downtown and South District SSMIDs.
Anticipated 2024 ARPA allocations which advance the City’s strategic economic action items
include $4 million to act upon recommendations stemming from the Inclusive Economic
Development Plan and $750,000 to support a childcare wage supplement program.
Approximately $1.8 million in local capital improvement plan funding serves as match to support
a potential state grant which would advance riverfront projects in coordination with local entities.
Safety & Well Being: Several strategic action items are advanced in the Safety & Well-Being
category through this budget. An additional $5,000 to promote the 988-lifeline service is included
along with cost-share funds to partner with CommUnity on a second Mental Health Liaison
position. $9,000 is also provided for the Police Department to conduct headlight/taillight bulb
replacement programs and other proactive vehicle repair programs as traffic stop alternatives.
The City’s strong network of social services is supported through this budget, including another
3% increase in local funds (+18,393) to the Aid to Agencies Program, bringing the total funding
(federal and local) of the Aid to Agencies program to $751,500 in Fiscal Year 2024. $3 million in
ARPA funding is also designated for a social service capital grant program.
The health and well-being of the older population is supported through an additional $750,000 in
2023 Capital Improvement Plan (CIP) funding for exterior improvements to the Senior Center,
which supplements the $2.7 million previously allocated in 2022; $3.65 million in 2025 and 2026
CIP funding for interior improvements; and $40,000 in consultant funds for the Senior Center to
launch a capital campaign to supplement these improvements.
Strategic Resources:
Staffing & People: This budget recommends an addition of 9.50 full-time equivalent (FTE)
positions to address acute needs in our operations. 7.50 FTE are funded with City funds (3.90
FTE from General Fund revenues) and 2.00 FTE are supported by external sources:
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• 0.50 FTE Civilian Police Accreditation Manager
• 1.00 FTE Police Sexual Assault Investigations Officer
• 2.00 FTE Firefighters
• 1.00 FTE Engineering Asset Management Technician
• 1.00 FTE Parking Enforcement Attendant
• 1.00 FTE Water Maintenance Worker I
• 1.00 FTE Landfill Maintenance Worker I
• 1.00 FTE Housing Authority Family Self-Sufficiency Coordinator (funded with federal HUD
funding).
• 1.00 FTE Animal Center Volunteer Program Assistant (funded with Animal Center
Foundation funding).
This budget also includes an hourly wage increase from $16.25 to $21.25 per hour for Crossing
Guard temporary staff positions to encourage interest and retention in these roles.
The addition of the public safety positions aims to address high levels of burnout and overtime in
these operations. The Police Accreditation Manager will enable the Department to establish a
centralized Internal Affairs approach to enhance accountability review processes. The move will
also help reduce internal affairs workload on watch supervisors and provide more time for field
inspection of operations. The Police Officer position will be assigned to the Investigations Unit as
a second Sexual Assault Investigator to help respond to the 24% increase in sexual assault
investigations from 2020 to 2021. Sexual Assault investigators logged 655 hours of overtime in
2021 and 545 hours in the first 9 months of 2022. Finally, the Fire Department has two new
positions in the budget to help alleviate increasing overtime demands and record call for service
numbers. The two new firefighters will be strategically utilized by the Fire Chief as floating
positions until such time station five is constructed. At that time, these Firefighter positions will be
counted toward the new station’s staffing levels.
Facilities, Equipment, and Technology: Funding is provided in several operations to support
data collection and management for the 3-year implementation of Cartegraph asset management
software. The new Asset Management Technician position, which is funded by both General Fund
and Enterprise Fund operations, will provide full-time staff support to this initiative. $4.7 million is
transferred to the Facility Reserve Fund through a Fiscal Year 2023 budget amendment, bringing
the Facility Reserve Fund unassigned fund balance to $13.4 million. These funds will be critical
for several major upcoming facility replacement and renovation projects. No Fiscal Year 2024
transfer is planned for the Facility Reserve Fund, however it is hoped that any surplus funds will
be directed to the Emergency Reserve Fund and the Facility Reserve Fund.
Financial: This budget maintains a steady tax rate and proposes several rate and fee increases
to ensure fiscal health and stability. The “Fiscal Year 2024 Budget Overview” section of this
document further details the City’s tax and fee rates and debt service strategy for Fiscal Year
2024. The strategic goal to annually increase the Emergency Fund Balance by 5% is met through
a $258K transfer in the Fiscal Year 2023 budget amendment, bringing the total Emergency Fund
Balance to $5.4 million.
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Investment in Master Plans and Core Services
As previously outlined, this budget provides funding to support continued implementation of
various City Master Plans including the Climate Action Plan, Bike Master Plan, and Affordable
Housing Action Plan. Over $27 million in the five-year capital improvement plan is budgeted for
parks and recreation projects, many of which implement the Parks & Recreation Gather Here
Master Plans. The Fiscal Year 2024 CIP budget includes funding for playground and/or shelter
improvements at Hunter’s Run and Happy Hollow Parks, redevelopment of the Terrell Mill Skate
Park, Mercer Park Ball Diamond improvements, and Hickory Hill Park Conklin Street entrance
improvements. Funding is also earmarked to respond to recommendations from the Recreation
Master Plan addressing major community interests, such as City aquatics facilities.
Finally, the bulk of this budget is dedicated towards ensuring core service levels are maintained,
including 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 2023, including continuation of the Rochester Avenue
(First Ave. to Ralston Creek) reconstruction project, Benton Street rehabilitation, and the Gilbert
Street Bridge replacement. Various water, sewer, and landfill projects are also planned in
accordance with replacement and maintenance schedules.
Inflation, supply chain issues, and labor shortages have had significant impacts on operational
and project budgets and completion timelines. The Fiscal Year 2023 amended and Fiscal Year
2024 proposed budgets reflect significant increases in essential supplies and services line items.
Combined, gas and diesel expenses increased by 54% in Fiscal Year 2024 over Fiscal Year 2022
levels (+$922K). Heating Fuel expenses increased 87% from Fiscal Year 2022 to Fiscal Year
2024 (+$244K) and several water treatment chemical line items doubled in price for Fiscal Year
2024 over the previous year. Additionally, rising insurance premiums are expected to continue in
Fiscal Year 2024, which include 10 to 20% premium increases across the board in Risk
Management. As these essential costs eat up more of the available resources, value-added
programs and services feel the squeeze in the form of stagnated or reduced budget allocations.
Budget Impacts and Financial Goals
This budget was developed within the context of several significant financial impacts:
• The final year of the phased 2013 State of Iowa 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) are being phased out over a five-year period. In
Fiscal Year 2024 the remaining original commerical backfill payment is estimated to be
$926,000, or roughly two-thirds of the original commitment the State of Iowa made in 2013.
• An anticipated minor bump in taxable valuations in the coming fiscal year, driven in part by
the increase in the State residential rollback rate.
• Economic inflation, higher costs for goods and services, and ongoing financial impacts
caused by the pandemic, incuding continued pandemic-related lags in revenue for some
operations.
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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 next year and beyond:
First, within the context of heightened financial challenges, the
budget aims to prioritize adequate resources for making progress
on City Council’s Strategic Plan goals and adopted Master Plans.
Second, this budget continues to respond to phased 2013 State
of Iowa property tax reforms while also confronting limited growth
in taxable property values, the phased loss of commercial and
industrial property tax reimbursement payments (“backfill”), and
general economic inflation.
Finally, as the City navigates the next few years of strong financial
headwinds and competing budgetary pressures, it will be critical
to ensure sufficient resources are provided to maintain core
service levels. As such, this budget recommends a stable property
tax rate and several utility rate and fee increases to help address
some acute challenges in our core service areas. Any new, non-
essential or strategic initiatives must be carefully evaluated for long-term financial impact and will
likely need to rely on ARPA funds or other alternative funding sources to implement.
Fiscal Health and Outlook
In general, 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 unemployment rates in the nation. The City of Iowa City has a rich tradition of
responsible budgeting policies which has created a strong financial foundation and helped the
community weather both past and recent economic recessions while sustaining top-notch service
delivery. In 2022, 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 debt 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. However, population growth has a profound effect on service
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 rising costs and
inflation, the phase out of the
commercial property tax backfill,
and the final years of the phased
2013 tax reform.
Ensure reliability of core services
and infrastructure remains high
while balancing cost impacts on
residents and businesses.
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delivery, land use, and housing affordability; and creates additional service demands, stresses
transportation and utility infrastructure, and impacts critical quality of life factors.
Prior to the pandemic, strong growth in our tax base allowed the City to absorb the necessary
expenditure increases that accompany population growth and devote significant resources to new
programs while weathering the implementation of the State of Iowa’s 2013 property tax reform.
However, Fiscal Year 2023 represented the first year the City’s tax base actually shrunk due to
both a plateau in development activity and larger tax rollbacks that reduced the taxable
percentage of residential and multi-residential properties. Although Fiscal Year 2024 shows a
slight increase in taxable values over Fiscal Year 2023 (+2.28%), this growth is much lower than
the increases the City has experienced in recent two-year tax valuation cycles. In short, rising
costs tied to inflation and service demands are outpacing the tax revenue collected.
As previously mentioned, this stagnation in taxable value is compounded by the final year of the
phased property tax reform. The taxability of multi-residential properties dropped by 7.26% from
Fiscal Year 2023 to Fiscal Year 2024 and will now be taxed at the same rate as residential
properties going forward. This represents millions in lost revenue annually that is not backfilled
by the State. Additionally, about $1.5 million in annual backfill payments the State previously
made to the City to compensate for lost commercial and industrial property tax revenue is now
being phased out and will decrease by $308K annually until it is eliminated in Fiscal Year 2027.
These factors make moving forward with cautious budgeting and strong reserves critical. Although
the City benefits from a strong financial foundation, any additional financial stressors such as
worsening inflation, new property tax reform legislation, natural disasters, or public health crises
could tip the scales towards higher expenditure cuts, service level reductions, or rate increases.
Fiscal Year 2024 Budget Overview
The proposed Fiscal Year 2024 budget includes budgeted expenditures totaling $219,560,475.
Of the total budget, $67,798,034 is for the General Fund, $65,637,220 is directed to Capital
Projects and $56,338,944 is related to the operations of enterprise funds. A breakdown of the
budget by fund type follows:
General Enterprise Special
Revenue Debt Service Capital Projects
FY2024 $67,798,034 $56,338,944 $16,575,587 $13,210,690 $65,637,220
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
Fiscal Year 2024 Expenditure Comparison by Fund Type
excludes transfers
16
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.
All Funds Revenue Comparison of FY2023 versus FY 2024
FY 2023 Revised FY2024 Budget Percent Change
Property Taxes $ 66,474,472 $ 68,015,786 2.32%
Other City Taxes $ 6,993,578 $ 7,679,492 9.81%
Licenses & Permits $ 2,593,050 $ 2,574,121 -0.73%
Use of Money & Prop $ 2,875,320 $ 3,299,263 14.74%
Intergovernmental $ 47,155,369 $ 35,925,666 -23.81%
Charges for Services $ 43,929,943 $ 44,597,034 1.52%
Miscellaneous $ 8,498,638 $ 8,912,667 4.87%
Other Financial Sources $ 11,911,663 $ 43,423,267 264.54%
TOTAL $ 190,432,033 $ 214,427,297 12.60%
The increase in Other City Taxes is due hotel/motel tax revenues continuing to recover from the
pandemic. The increase in Use of Money and Property is due to increased interest revenue and
recovery from COVID-19 impacts on rent incomes. The decrease in Intergovernmental is largely
related to the receipt of roughly $9 million in ARPA funds in Fiscal Year 2023. The large increase
in Other Financial Sources is due to a projected increase in Debt Sales due to an approximately
$29 million in Wastewaster revenue bonds and $14.5 million in General Obligation (G.O.) bonds
that are projected in Fiscal Year 2024.
The following pie chart displays revenue across all funds for FY 2024 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 remains
Property Taxes
32%
Other City Taxes, 4%
Licenses & Permits, 1%
Use of Money & Prop, 1%
Intergovernmental
17%
Charges for
Services
21%
Misc.
4%
Other Financial
Sources
20%
All Funds Revenue Sources (FY 2024)
17
unchanged at $15.63. Although this rate represents a 12% reduction in our property tax rate over
the past decade, it is likely further reductions will not be possible in the coming years and failure
to grow the City’s tax base could actually force property tax rates back upwards. Economic
inflation has significantly bloated budgets while diminishing the City’s purchasing power; 20 –
30% increases in capital project costs have become standard. To address some of these acute
challenges in the utility and enterprise funds, this budget includes several rate increases including
a 2% Wastewater rate increase, 4% Water rate increase, $1/month Refuse and Recycling rate
increase ($2/month total), and $0.50/month Stormwater rate increase.
Additionally, this budget includes fee increases of $5/month for monthly parking permits, an
increase to special curbside bulky waste and 24-hour tagged refuse pickups, and an increase in
the Landfill minimum tipping fee of $7 for Iowa City residents and $7.50 for other county residents.
These changes impact only the residents who take advantage of those services.
Based on a flat property tax rate and the aforementioned utility rate increases, it is estimated in
Fiscal Year 2024 a household with a $300,000 assessed home value will pay approximately $160
more per year (approximately $13 more per month) in taxes and fees for basic City services
compared to the previous year (4.3% increase). The following bar chart illustrates the estimated
overall financial impact of tax and fee changes to resident households. The table uses $100,000
in assessed home value so the reader may easily calculate tax payments based on their own
home value.
Property Tax Overview
The taxable valuation of property subject to all levies in Iowa City decreased 0.46% in Fiscal Year
2023, despite assessed growth increasing 3.3%. This was driven largely by residential tax
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024
Property Taxes $930 $900 $901 $869 $884 $848 $883
Stormwater $54 $54 $60 $60 $60 $60 $66
Refuse $205 $229 $229 $240 $240 $276 $300
Sewer - 800 cubic feet $433 $433 $433 $433 $433 $433 $442
Water-- 800 cubic feet $362 $380 $399 $399 $419 $419 $436
Total $1,984 $1,996 $2,022 $2,001 $2,036 $2,036 $2,127
Percent Change 1.1%0.6%1.3%-1.1%1.8%0.0%4.4%
-$500
$0
$500
$1,000
$1,500
$2,000
$2,500
Annual Financial Impact to Residential Households
(based on $100K Assessed Home Value)
18
rollbacks imposed by the State which significantly reduced the taxable portion of residential and
multi-residential properties. Prior to assessment year 2013 (Fiscal Year 2015), multi-residential
properties were classified as commercial and taxed at 100% of assessed value. Since then, the
taxable percentage of multi-residential properties has dropped 3-4% annually and in Fiscal Year
2024, the taxable percentage will drop 7.26%. Going forward, multi-residential properties will be
taxed at the same rate as residential properties. 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.
With multi-residential properties now being collapsed into the residential tax rate, more of the
City’s tax base will be riding on the residential rollback rate set annually by the State. This rate
has been as low as 44% in past years and has more recently been in the mid-fifties. Fiscal Year
2023’s 2.3% reduction in the residential rollback rate equated to a loss of about $1.6 million in
direct revenue to the City. Due to the significant number of multi-residential properties in Iowa
City, any fluctuations in this rollback rate from year to year could result in significant swings in tax
revenue. Furthermore, multiple state legislators have identified property tax reform as a priority
for the 2023 Session, which will likely further threaten property tax revenue cities rely on for
service delivery.
For Fiscal Year 2024, the taxable valuation of property subject to all levies in Iowa City increased
slightly by 2.3% and assessed values grew only incrementally by 1.7%. The larger growth in
taxable valuation is due to recovery from the residential rollback drop in Fiscal Year 2023. While
new construction and higher property values in recent years have been sufficient to make up for
the reduction in the taxability of residential and multi-residential properties, the Fiscal Year 2023
and 2024 budget years mark a juncture in this trend with rollback rates and inflation outpacing the
assessed growth. It is important to remember that tax valuations occur in a two-year cycle.
Typically, the City experiences a larger boost in taxable value in valuation years (odd years).
However, Fiscal Year 2023 deviated from that trend and the taxable valuation actually decreased
– again due largely to a reduction in the taxable percentage of residential properties (including
multi-family). These rollback impacts, combined with stagnant valuations and inflation reducing
FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 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%56.49%
Taxable %
of Residential 52.82%54.40%55.73%55.63%56.94%55.62%56.92%55.07%56.41%54.13%56.49%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
100.00%
Taxable % of Residential Properties
19
buying power, led to a much lower than normal increase in taxable valuations for Fiscal Year
2024. As shown by the chart below, Fiscal Year 2023 and 2024 marked the lowest two-year total
in taxable valuations growth within the last ten years by a wide margin.
In light of these financial impacts, the Fiscal Year 2024 budget proposes no change in the property
tax levy rate. For the previous eleven years, tax rate reductions were made possible by prudent
debt strategies, operational efficiencies, and valuation growth. In particular, reductions in the debt
service portion of the tax levy has been achieved through debt restructuring and early bond
retirement strategies, fueled by valuation growth. However, our debt service revenue is no longer
keeping up with project costs in this hyperinflationary market. If the city’s tax base continues to
lag in growth and inflation worsens, the City may need to consider more severe expenditure cuts
or increases to the property tax rate to avoid service cuts or increased deferred maintenance.
The following chart shows a detailed breakdown of the City’s property tax asking for Fiscal Year
2024 compared to the previous year. The emergency levy, employee benefits levy, and debt
service levy remained unchanged from Fiscal Year 2023. The total in property tax dollars levied
by the City increased slightly over the previous fiscal year due to the residential rollback rate
increase, a slight bump in valuations, an increase in Downtown SSMID Levy rates which are
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Taxable Val $3,136,$3,182,$3,421,$3,542,$3,745,$3,923,$4,258,$4,396 $4,375 $4,475
Val % Change 3.32%1.46%7.50%3.55%5.72%4.74%8.54%3.24%-0.46%2.28%
-2.00%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
$0
$1,000,000,000
$2,000,000,000
$3,000,000,000
$4,000,000,000
Taxable Value Property Tax Valuations & Percent Change
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Tax Value (millions)$3,036 $3,137 $3,183 $3,421 $3,543 $3,745 $3,923 $4,258 $4,396 $4,376 $4,476
Val % Change 2.56%3.32%1.46%7.50%3.55%5.72%4.74%8.54%3.24%-0.46%2.28%
Ptax Rate 16.805 16.705 16.651 16.583 16.333 16.183 15.833 15.773 15.673 15.633 15.633
Rate % Change -2.69%-0.60%-0.32%-0.41%-1.51%-0.92%-2.16%-0.38%-1.01%-0.26%0.00%
1515.215.415.615.81616.216.416.616.817
$0$500$1,000$1,500$2,000$2,500$3,000$3,500$4,000$4,500$5,000
Property Tax RateTaxable Value (in millions)Property Tax Rate vs. Valuations
4.8% 11% 10.4% 11.7% 1.8% 2-yr. Val % growth:
20
passed through to the Downtown District. Please note that a property 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, most property owners’ tax bills will increase despite the City’s
stable tax levy rates.
LEVIES
FY2023 FY2024
Dollars Tax Rate Dollars Tax Rate
per $1,000 per $1,000
General Fund Tax Levies:
General $33,996,056 8.100 $34,792,378 8.100
Transit $3,987,192 0.950 $4,080,588 0.950 Tort Liability $1,218,989 0.290 $1,247,543 0.290
Library $1,133,202 0.270 $1,159,746 0.270
Emergency $839,409 0.200 $859,071 0.200
Subtotal: $41,174,848 9.810 $42,139,326 9.810
Agland Levy $4,211 3.003 $4,543 3.003
General Fund Property Taxes $41,179,059 $42,143,869
Special Revenue Levies:
Employee Benefits $14,035,545 3.344 $14,364,312 3.344
Subtotal: $14,035,545 3.344 $14,364,312 3.344
Debt Service $10,733,062 2.478 $10,980,799 2.478
Total City Levy Property Taxes: $65,947,666 15.632 $67,488,980 15.632
% Change from prior year -0.80% -2.16% 2.34% 0.0%
SSMID Levy – Downtown $426,713 2.000 $426,713* 2.500
SSMID Levy – South District $100,093 5.000 $100,093* 5.000
Total Property Taxes $66,474,472 ---- $67,488,980 ----
*FY 2024 SSMID dollars unknown until received by the State January 2023
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. Recent
efforts to reduce Iowa City’s property tax rate have brought 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. Looking ahead, it is unlikely additional
rate reductions will be possible in coming years, and rate increases could become necessary in
response to the many competing financial stressors discussed throughout this transmittal letter.
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
FY2023 Municipal Property
Tax Rates in Eastern Iowa
North Liberty $11.32
Coralville $14.31
Iowa City $15.63
Cedar Rapids $16.03
Davenport $16.78
21
largely supported by property taxes, which constitute approximately 67% of the total revenue in
this fund (down from 69% in Fiscal Year 2023).
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. On the expense side, the Fiscal Year 2024 budget includes an increase
of 4.34% in General Fund expenditures.
Note that despite the addition of 3.90 FTE property-tax supported positions in this budget the
share of Personnel expenditures decreased 1% over Fiscal Year 2023. The overall increase in
expenditures is reflective of supplies and services at current service levels costing more, rather
than new expenditures being added.
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
Property Taxes
67%Other City Taxes, 5%
Licenses & Permits, 4%
Use of Money & Property, 2%
Intergovernmental, 7%
Charges for Fees &
Services, 2%
Miscellaneous, 12%Other Financing
Sources, 1%
FY2024 Revenues & Other Financing Sources
excludes transfers
Personnel
74%
Services19%Contingency, 2%
Supplies, 3%
Capital Outlay, 2%
FY 2024 General Fund Expenditures by Category
excludes transfers
22
of the City’s enterprise funds are detailed in the following table. Each of the City's enterprise funds
are in varying, yet stable conditions. A column has been added to indicate the approximate health
of each fund (AAA = Good, AA = Adequate, A = Needs Monitoring).
Fund Estimated Revenues Transfers In Budgeted Expenditures Transfers Out
Estimated Fund Balance 6/30/24
Restricted, Committed, Assigned
Unassigned Fund Balance, 6/30/2024
Unassigned Balance as % of Rev & Trans In Fund Health Parking 5,611,532 1,000,000 4,359,209 2,378,595 2,301,704 463,702 1,838,002 28% A
Transit 6,562,268 5,221,512 10,144,009 1,325,000 12,781,235 11,065,245 1,715,990 15% A
Wastewater 12,548,301 6,077,875 8,183,257 8,530,000 22,510,530 10,621,201 11,889,329 64% AA
Water 11,668,360 3,167,175 10,085,483 7,108,675 11,364,221 3,985,762 7,378,459 50% AA
Refuse 4,968,435 8,125 4,627,383 250,000 1,355,425 0 1,355,425 27% AA
Landfill 7,292,093 1,445,559 6,108,611 4,902,750 20,908,872 19,097,743 1,811,129 21% AA
Airport 100,000 506,797 406,307 47,000 383,477 291,649 91,829 18% AA
Stormwater 1,903,038 1,101,500 738,481 2,090,000 1,632,877 834,000 798,877 27% AA
ICHA 12,274,066 - 11,686,204 54,791 6,759,039 1,341,073 5,417,967 44% AAA
In response to some of current and anticipated pressures on many of the Enterprise Funds, this
budget recommends several rate and fee increases. Although some funds present stable or
adequate positions, proactive, incremental increases to some rates are recommended to avoid
larger hikes when the fund is in a more critical condition.
• $2/month Refuse / Recycling Rate increase
• $0.50/month Stormwater Rate increase
• 2% Wastewater Rate increase (approx. +$2.85/mo. per home)
• 4% Water Rate increase (approximately +$1.50/mo. per home)
• $5/month Monthly Parking Permit increase (impacts parking permit holders only)
Additionally, this budget recommends an increase to special bulky item and 24-hour tagged
curbside pickups, and an increase in the Landfill minimum tipping fee of $7 for Iowa City residents
and $7.50 for all others. These changes address heightened demand in resource management
operations and impact only those who take advantage of these services.
Capital Improvement Plan (CIP) Highlights
The capital budget for Fiscal Year 2024 totals $65,737,220 and the five-year CIP totals
$253,000,100. 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. We are
currently facing capital project budgets increase by 20-30% due to cost increases. As such, we
are buying less and relying on reserves to keep projects underway moving forward in Fiscal Year
2023. The proposed Capital Improvement Budget delays several projects in order to balance the
budget and to account for supply chain issues and labor shortages.
23
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 2023-2027 Capital Improvement Plan include the following (many projects will
span multiple years):
2023
• Kiwanis Park improvements
• Gilbert Street Bridge replacement
• Hunter’s Run Park improvements
• Willow Creek Trail replacement
• Hickory Hill Park ecological restoration
& Conklin Street entrance improvements
• Fire Apparatus replacement
• Landfill Cell development
• Mercer Park ball diamond improvements
• Wastewater Digester Complex rehab
• Rohret South Sewer expansion
• Terrell Mill Skate Park redevelopment
• Senior Center exterior improvements
2024
• Equipment building replacement
• Palisades Park development
• Lower City Park shelters & restroom
• Riverside Dr pedestrian bridge rehab
• Collector Well #2 cleaning and upgrade
• Wastewater Digest Gas improvements
• Peterson St. storm Sewer improvements
• Landfill Equipment building replacement
• Court Street reconstruction
• Dubuque Street reconstruction
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%
Community & Economic
Development, 0%
Capital Improvement Projects by Category 2023-2027
24
2025
• City Park pool replacement
• Senior Center interior improvements
• Dodge Street reconstruction
• Westside Park Land Acquisition
• North Gilbert Street reconstruction
• Bradford Dr water main replacement
• Transit Facility Relocation
• Wastewater Return Activated Sludge
Pump replacement
• Library carpet and furnishings
• College Green Park playground
• Upper City Park improvements
• Airport Terminal Building remodel and
reconstruction
2026
• Highway 6 trail extension
• Taft Avenue reconstruction
• Napoleon Park softball field renovation
• River Street Storm Sewer improvements
• N. Market Square playground
• Reno Street Park renovations
• Carson Lake Park
• Water Plant roof replacement
• Airport apron expansion
• Recreation Center Improvements
2027
• Airport runway extension
• Fire Station #5 and #3 construction
• Iowa River Trail extension
• Dog Park improvements
• Market & Jefferson two-way conversion
• Burlington Street bridge replacement
• Wastewater Lift Station improvements
• Water GSR upgrade and repairs
Debt Service
Staff is projecting general obligation bond issues of $9.7 million in Fiscal Year 2023 and $14.8
million in Fiscal Year 2024, including 2% for bond issuance costs. The use of G.O. 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.
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 $68 million at Fiscal
Year 2024 year-end, which is approximately 0.92% of total valuations and equal to roughly 18.3%
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 2024 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.
25
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 saved 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
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, although this year’s budget is built on a strong foundation of several years of prudent
financial decision-making, the City has entered some of the most challenging budgetary years in
recent history. State level property tax reforms, a sharp decline in taxability of multi-family
properties, plateauing taxable property values, and high costs due to labor shortages, supply
chain issues, and general inflation are putting significant strains on City finances. The statewide
reforms have disproportionately affected growing communities with large multi-residential
residential markets like Iowa City and threats of new property tax reform measures through the
upcoming legislative session could worsen conditions.
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 *FY23 *FY24 *FY25
Debt (millions)67 62 58 67 67 67 $68.2 67 66 64 68 70
% of Val 1.44%1.28%1.17%1.25%1.22%1.14%1.11%0.97%0.94%0.89%0.91%0.92%
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
1.20%
1.40%
1.60%
0
10
20
30
40
50
60
70
80
Millions of Dollars ($)General Bonded Debt Outstandingand Percent of Total Valuation
26
27
City of Iowa City
Strategic Plan
Strategic Plan and the Financial Plan
This Three-Year Financial Plan for fiscal years 2023 through 2025 and the fiscal year 2024 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 values, strategies, and action steps in the plan. As a result, this budget aims
to provide resources that advance the following strategic plan priorities and initiatives that were
adopted by the City Council.
FY2023 – FY2028 City Council Strategic Plan
This Strategic Plan builds on the City's previous plans to foster a more inclusive, just and
sustainable Iowa City by prioritizing the physical, mental and economic well-being of all residents.
Values
• Partnerships and Engagement
• Climate Action
• Racial equity, social justice, and human rights
Impact Areas & Strategies
Neighborhoods & Housing
• Update the City Comprehensive Plan and Zoning Code to encourage compact
neighborhoods with diverse housing types and land uses.
• Partner in projects that serve as models for desired future development.
• Create inviting and active outdoor spaces with unique and engaging recreation offerings.
• Address the unique needs of vulnerable populations and low-to-moderate income
neighborhoods.
Mobility
• Expand the access and convenience of environmentally friendly and regionally connected
public transit.
• Design and maintain complete streets that are comfortable and safe for all users.
• Grow and prioritize bike and pedestrian accommodations.
Economy
• Reinforce Iowa City as a premier community to locate and grow a business.
• Ensure appropriate infrastructure is in place for future business growth and development.
• Cultivate a strong entrepreneurial and small businesses ecosystem with a focus on
creating new pathways to success for systemically marginalized populations.
• Build Iowa City’s image as the Greatest Small City for the Arts.
• Strengthen the Iowa River’s role as a signature community amenity and tourism generator.
28
Safety & Well-being
• Implement and expand innovative public safety models and facilities to improve outcomes
and relationships within the community.
• Partner with non-profits to address the most emergent and foundational community safety
and well-being needs.
• Build community by fostering social connections and developing safe, accessible public
spaces for gathering.
Resources:
Facilities, Equipment & Technology
• Invest in the next generation of public facilities and equipment to create immediate
operational efficiencies, boost workplace safety, health, and morale, and improve cross-
department collaboration.
• Promote high performance governance leveraging technology, partnerships, and
innovation.
People
• Establish the City of Iowa City as an employer of choice in the region with a pay plan,
benefits package, and flexible work options that attract and retain high-quality and
motivated public service employees.
• Carry out a multi-dimensional staff engagement initiative to ensure every City employee
feels welcome, informed, involved, and engaged at work.
• Build a diverse talent pipeline.
Financial
• Grow the tax base, consider alternative revenue sources, and leverage outside funding to
maintain core services and pursue community priorities while maintaining equitable
property tax rates.
• Exercise fiscal responsibility by maintaining and growing assigned and emergency reserve
funds and prudent debt management.
29
City of Iowa City
Other Planning Processes
Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan, titled Iowa
City 2030, was adopted in the summer of 2013; it presents a vision for Iowa City, provides a
strategy for realizing the vision and sets policies for the growth and development of specific
geographic areas of the city. The Comprehensive Plan guides decisions on planning and
development issues as they arise. The plan evolves as amendments are made.
The plan divides the community into ten planning districts. Detailed plans will be conducted for
each planning district to address the unique issues, features and goals of the different parts of
the city. This process involves extensive citizen participation so that the people of Iowa City help
determine the future of their community. Once adopted by the City Council, the district plans
become part of the Iowa City Comprehensive Plan.
Airport 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
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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).
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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
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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.
33
Iowa City by the Numbers:
Population 74,596
Land Area 25.6 square miles
Average Persons Per Household 2.2
Bachelor's Degree or Higher 59.6%
Average Temperature 39.0°F
Average High Temperature 47.7°F
Average Low Temperature 30.2°F
Average Precipitation 2.4"
Source: US Census Bureau (2021 Census & QuickFacts) and Weatherbase (November
2021)
Iowa City: Best Of...
Area Recognition & Accolades
Iowa City #46: Top 100 Best Places to Live, Livability
Iowa City #4 Best Cities for working parents, SmartAsset.com
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 14,398 for the 2022-23 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 2,920 for school year 2022-23. 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.
34
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 800+ 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 250 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 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.
35
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. This was
followed by the impact of
the COVID-19 pandemic
in 2020. Growth
rebounded as expected
in 2021.
(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
March 2022
(preliminary), the Iowa
City Metropolitan
Statistical Area (MSA)
was the forty-second
lowest unemployment
rate of all MSAs
nationally.
(Source: Bureau of Labor Statistics)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
National 8.1% 7.4% 6.2% 5.3% 4.9% 4.4% 3.9% 3.7% 8.1% 5.3%
Iowa 5.0% 4.7% 4.3% 3.8% 3.7% 3.1% 2.6% 2.8% 5.1% 4.2%
Iowa City 3.8% 3.5% 3.1% 2.7% 2.7% 2.5% 2.0% 2.1% 4.6% 3.7%
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
Unemployment Rates
36
The growth in assessed property
value has averaged 4.69% over
the last ten years. The growth in
taxable value has averaged
4.05% 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 remained fairly
consistent for several consecutive years. However, this has coincided with slower assessed value
growth and an Iowa Supreme Court decision allowing some apartment complexes previously taxed as
commercial properties to reorganize as residential cooperatives. Currently, ninety 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.
37
The value of building permits issued
reached an all-time high of $388
million in 2016. The value of
building permits was at $135 million
in 2021, which was below the ten-
year average of $190 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 2022
revenues were up and are a
sign of recovery from the
COVID-19 pandemic.*FY14 is first period reported on an accrual basis.
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
$1,149,000 for fiscal year
2022, $776,000 funded a
portion of the operational costs
associated with Fire Station #4
*FY14 is first period reported on an accrual basis. and maintenance of street
right-of-way.
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Permits 716 715 703 645 794 718 618 606 550 580
Value $169 $185 $153 $138 $388 $217 $193 $232 $87 $135
$0
$40
$80
$120
$160
$200
$240
$280
$320
$360
$400
Building PermitsValue in millions
FY12 FY13
FY14
*FY15 FY16 FY17 FY18 FY19 FY20 FY21
Fee Revenue $826 $881 $1,031 $902 $874 $939 $976 $965 $884 $994
% Change 13.92% 6.58% 17.06% -12.51 -3.04% 7.45% 3.94% -1.13% -8.39%12.44%
$0
$200
$400
$600
$800
$1,000
$1,200
Utility Franchise Fee Revenuein thousands
38
Iowa City’s levy rate
dropped
approximately six-
tenths of a percent
(0.6%) in fiscal year
2022 to $15.673,
and another two-
tenths of a percent
(0.2%) in fiscal year
2023 to $15.633.
City pension contributions
has grown seven of the
last ten years at a rapid
pace, except fiscal years
2016, 2017 and 2020
contributions that were a
decrease of two and one
half of a percent (2.5%),
eight-tenths of a percent
(.8%) and one-tenth of a
percent (.1%),
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.
FY13 FY14 FY15 FY16 FY18 FY19 FY20 FY21 FY22 FY23
IPERS 8.67% 8.93% 8.93% 8.93% 8.93% 9.44% 9.44% 9.44% 9.44% 9.44%
MFPRSI 26.12% 30.12% 30.41% 27.77% 25.68% 26.02% 24.41% 25.31% 26.18% 23.90%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
City Pension Contribution Rates
39
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
40
City Clerk
Department
Contact information
City Clerk: Kellie Fruehling
Website: www.icgov.org
Telephone: 319-356-5043
Address: 410 E. Washington Street
41
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 project 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
Tammy Neumann
Administrative Secretary
Wendy Mayer
License Specialist
“The City Clerk’s Office promotes
transparency by ensuring access
to public records”
- Kellie Fruehling
42
Funds/Divisions
General Fund:
City Clerk
City Council
City Clerk
*City Clerk's Office
*Citizen Police Review Board
43
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.
44
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
The CPRB expenditures of $35,125 are all services expenditures. Their expenditures
decreased by 42.0% in fiscal year 2024 due to reduction of social worker/medical
professional services.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
78%
Services
22%
Supplies
0%
City Clerk & CPRB
FY24 Expenditures - $624,775
45
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Ordinances & Resolutions
Received and Finalized (with
attached documents e.g.
Contracts)
346 304 343 356 337
Legal Publications Published 552 499 514 220 446
Notice to Bidders Posted 23 21 36 32 28
Council Meeting and
Information Packets Distributed 107 115 114 130 116
0
100
200
300
400
500
600
CY 2019 CY 2020 CY 2021 CY 2022 Projected CY 2023 Estimate
Ordinances & Resolutions Received and Finalized (with attached documents e.g. Contracts)
Legal Publications Published
Council Meeting and Information Packets Distributed
46
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;
liquor licenses; taxicab company, vehicle and drivers licenses;
entertainment venues; cigarette permits; parade/public assembly
permits; Domestic partnership; Cemetery deeds/interments.
Performance Measures: CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Number of Licenses and Permits
Processed 685 442 535 540 550
Board & Commission
Applications Processed 111 136 127 96 117
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Number of Committees/
Commissions Meetings Staffed
(Diversity; Charter Review;
Community Police Review
Board; Senior Services)
15 15 17 14 15
Number of Images Electronically
Archived (City Project Files) 10,974 6,432 2,713 2,284 5,600
Number of images Electronically
archived (City Council Agenda
Packets and Information
Packets)
N/A N/A 68,114 14,218 41,166
Number of Board and
Commission Meeting Packets
Archived
155 173 231 230 197
47
City Attorney
Department
Contact information
City Attorney: Eric Goers
Website: www.icgov.org
Telephone: 319-356-5030
Address: 410 E. Washington Street
48
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
Rebecca Passavant
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
49
Funds/Divisions
General Fund:
City Attorney
City Council
City Attorney
*City Attorney's Office
50
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 2024 budget.
Financial Highlights
Personnel for the fiscal year 2024 budget increased by $46,361 or 5.34% primarily due to
personnel costs.
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 2024 budget.
Personnel
94%
Services
5%
Supplies
1%
Capital Outlay
0%
City Attorney
FY24 Expenditures - $914,555
51
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Ordinances & Resolutions
Approved (with attached
documents e.g. Contracts)
346 304 343 356 337
Public Meetings of City Council,
Boards and Commissions Staffed
by City Attorney’s Office
70 77 76 69 73
Cases in State and Federal
Courts and Administrative
Agencies
28 33 31 30 30
25
26
27
28
29
30
31
32
33
34
Cases in State and Federal Courts and
Administrative Agencies
CY 2019 CY 2020 CY 2021
CY 2022 Projected CY 2023 Estimate
52
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Prosecution of Simple
Misdemeanors 154 63 52 40 40
Municipal Infraction Cases 209 78 129 100 100
Property Acquisition Parcels Acq. N/A 66 95 80 80
Housing Authority Hearings 30 27 21 20 20
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Number of Closings 6 3 21 8 8
0 100 200 300 400 500
CY 2019
CY 2020
CY 2021
CY 2022 Projected
CY 2023 Estimate
Prosecution of Simple Misdemeanors
Municipal Infraction Cases
Property Acquisition Parcels Acq.
Housing Authority Hearings
53
City Manager
Department
Contact information
City Manager: Geoff Fruin
Website: www.icgov.org
Telephone: 319-356-5010
Address: 410 E. Washington Street
54
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
55
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
56
Department Staffing
The City Manager Department has 21.26 FTE across 6 divisions.
Senior Management
Deputy City Manager Assistant City Manager Human Resources
Redmond Jones Rachel Kilburg Administrator
Karen Jennings
Economic Development Equity Director Communications Climate Action Coordinator
Coordinator Stefanie Bowers Coordinator Sarah Gardner
Wendy Ford 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
57
City Manager
18%
Communications
Office
27%
Human Resources
14%
Human Rights
12%
Economic
Development
22%
Climate Action &
Outreach
7%
CITY MANAGER DEPARTMENT
FY24 EXPENDITURES BY DIVISION $4,875,361
58
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 2024 budget.
Financial Highlights
Fiscal year 2024 expenditures increased $78,307 or 9.8% due to personnel expenditures.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
59
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, manages neighborhood outreach and
engagement; provides public information for the police and fire departments; 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. Additionally,
Communications oversees neighborhood outreach and engagement, and provides public
safety information for the police and fire departments.
Cable TV Administration oversees Cable TV Office operations and the production of
video content for social media, City Channel 4 online, and cable TV. Audio-visual support
and media production services are also provided to departments and divisions.
Administration also provides a complaint resolution service for subscribers to the local
cable company and 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.
60
Recent Accomplishments:
Added the position of Public Safety Information Officer
Added a part-time Outreach & Engagement Specialist
Took on the role of providing employee photos for staff ID and Access cards
Facilitated the recording and distribution of all board, commission, and committee
meetings
Videography staff received an honorable mention for work submitted within the video
creators competition.
Upcoming Challenges:
Integrating ICgovXpress with (customer service reporting app) Energov and
Cartegraph
New website content management training and rollout
Improving neighborhood outreach and engagement by creating pilot programs to
create connection; build opportunities to welcome and support our underserved
populations
Share the ARPA funding store
Implementation of Media Asset Management System
Upgrading outdated video equipment in Harvat Hall
61
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Expenditures increased by 3.4% or $42,100, mainly due to personnel costs.
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2024 budget.
Personnel
77%
Services
13%
Supplies
10%
Capital Outlay
0%
Communications Office Division
FY24 Expenditures - $1,296,931
62
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Programming promoting urban
core activities and organizations 101 58 60 65 70
Programming promoting general
City initiatives, projects,
and public input
341 313 419 440 460
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 2020 FY 2021 FY 2022 FY 2023 Projected FY 2024 Estimate
63
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:
Created Vaccination, Testing, and Face Covering Policy and related procedures in
compliance with the Federal OSHA COVID-19 Vaccination and Testing ETS. Policy
implementation was suspended indefinitely on January 19, 2022 due to Supreme
Court action.
Participated in successful termination arbitration process with former Fire union
employee.
Settled 2-year wage and insurance re-opener with Fire union.
Successfully completed 1-year trial period of approved rolling application and testing
cycle process for Police Officer, resulting in two certified hiring lists. Granted ongoing
authorization by Civil Service Commission.
Coordinated recruitments for Finance Director and Fire Chief.
64
Implemented mandatory crisis intervention debriefing sessions with City Employee
Assistance Program counselors for employees who experience traumatic events at
work.
Created and implemented Telecommuting and Flexible Work Schedules Policy.
Drafted and implemented updated bereavement and discretionary sick leave
provisions for AFSCME and Non-Bargaining employees.
Upcoming Challenges:
Entry level civil service testing for Firefighter to include piloting an online written test
option and certification of hiring list.
Ongoing recruitment and civil service testing of Police Officer applicants and
certification of hiring lists.
Police civil service promotional testing for ranks of Sergeant, Lieutenant, and Captain
and certification of promotional lists.
Implement civil service testing process and certification of promotional list for the
position of Battalion Chief – Fire Marshal.
Fire civil service promotional testing for ranks of Lieutenant, Captain, Battalion Chief
and Deputy Chief and certification of promotional lists.
Classification/compensation study.
FY25 collective bargaining with Fire union.
65
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
With the compensation study being in 2023 services decreased by 41.3% in fiscal year 2024.
Supplies expense increased 11.5% due to employee appreciation gifts, service awards and
meal/picnic.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
66%
Services
24%
Supplies
10%
Human Resources Division
FY24 Expenditures - $678,871
66
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Internal Hires 48 48 57 50 50
Number of External Hires 118 131 160 150 150
Positions posted but not filled 11 10 9 10 10
Performance Measures:
(Averages) FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Days to Fill Vacant Position 74.42 87.34 90.49 90.00 90.00
Advertising Expense
per External Hire $19.67 $23.28 $41.82 $40.00 $40.00
Applicants per Hire 18.09 22.01 20.68 20.00 20.00
Note: Recruitment data does not include non-civilian Police and Fire Staff, Library employees, or Recreation
program hourly staff.
Performance Measures: CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
City Employee Turnover Rate 8.73% 6.00% 11.06% 9.00% 8.00%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
City Employee Turnover Rate
67
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:
Municipal Equality Index perfect score for 9th year in a row, implemented a pilot for
board and commission members on an Intercultural Development Inventory, and the
second successful year of community equity, inclusion, and belonging monthly series.
68
Upcoming Challenges:
Taking the work of racial equity from just a knowledge base to implementation to
dismantle systems and structures.
Continue to address unlawful discrimination through preventative measures versus
just reactionary measures.
69
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
The fiscal year 2023 services expenditures for the Black Lives Matter activity had a one-time
appropriation of $1 million. The Human Rights services expenditures increased by 15.9%
primarily due to professional services and training.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
66%
Services
24%
Supplies
10%
Human Rights Division
FY24 Expenditures - $566,782
70
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Complaints Filed 38 28 52 40 46
Resolved Complaints 31 33 56 41 46
Percentage of Complaints
Resolved 81.57% 117.86% 107.69% 102.50% 100.00%
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Outreach Efforts 104 99 75 93 99
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
140.00%
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Percentage of Complaints Resolved
71
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 2020 FY 2021** FY 2022** FY 2023
Projected
FY 2024
Estimate
Number of persons of color
serving on boards/commissions 13 16 13 15 16
Percentage of total
board/commission positions that
are persons of color
10.4% 12.8% 12.5% 12.7% 12.8%
*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.
13
16
13
15 16
10.4% 12.8% 12.5% 12.7% 12.8%
FY 2020 FY 2021 ** FY 2022** FY 2023
Projected
FY 2024
Estimate
Number of persons of color serving on
boards/commissions
72
73
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:
Offered Targeted Small Business grants; awarded 10 businesses a total of $31,642
Approved 1 Industrial Area Energy Efficiency Grant for a total of 9
Established Energy Efficiency Grant program for City-University Project 1 Urban Renewal
Area; approved 1 project
Worked with Climate Outreach office to create incentive for Big Grove Brewery’s carbon
capture system
Assistance provided for establishment of South District SSMID
Supported ICDD’s application to State of Iowa for downtown Cultural and
Entertainment District designation
Upcoming Challenges:
Improve support for BIPOC and minority-owned businesses
Promote investment in Highway 6 Commercial Tax Abatement Area
Develop programs with ARPA funding to support small business, arts and culture
74
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Services expenditure increased by 4.3% in fiscal year 2024 and account for 84% of the fiscal
year 2024 Economic Development expenditure budget of $1,098,832.
Community Development Assistance includes funding for the following appropriations:
$362,300 Convention and Visitors Bureau hotel/motel tax pass through
60,000 City of Literature
70,000 Englert Theater
25,000 Entrepreneurial Development Center, Inc.
32,000 Film Scene
25,000 Kirkwood ESL program
25,000 Multicultural Development Center of Iowa
20,000 Riverside Theatre
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
75
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 2019 Jan 2020 Jan 2021 Jan 2022
Projected
Jan 2023
Estimate
Current Value (in millions) $ 1,160.37 $ 1,224.10 $ 1,235.55 $ 1,232.67 $ 1,257.92
Base Value (in millions)
$ 401.12
$ 401.12
$ 401.13
$ 401.13
$ 401.13
percent increase 189.3% 205.2% 208.0% 207.3% 213.6%
Total - All Urban Renewal Areas FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
New 0 1 0 1 0
Amended 0 4 0 0 0
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Unemployment Rate 2.1% 4.7% 4.0% 2.0% 2.0%
$-
$200.00
$400.00
$600.00
$800.00
$1,000.00
$1,200.00
$1,400.00
Jan 2019 Jan 2020 Jan 2021 Jan 2022
Projected
Jan 2023
Estimate
Current Value (in millions) -
76
Performance Measures: FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
# Projects assisted that grow
the Local Foods economy 3 2 0 1 1
Support ICAD in efforts to do
targeted industry development $173,392 $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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Development Projects with
sustainability features 0 9 2 2 2
Provide financial incentives to
encourage infill and
redevelopment
0 1 0 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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Assist Historic Preservation
projects including existing
building financial assistance
1 1 0 0 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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Develop programs to enhance
small business 0 0 3 3 3
Financial assistances directed
to Black, Indigenous, and
People of Color (BIPOC)
businesses and organizations
N/A N/A 0 10 25
*New measure for CY2022
77
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.
78
Recent Accomplishments:
Refined residential energy efficiency grant program to focus on insulation, electrical panel
upgrades, and air source heat pumps for income-qualified households
Launched Climate Resilience Corps, a youth engagement program focused on neighborhood
outreach and climate trainings
Established the Climate Innovation Grant to support businesses adopting emerging
technologies
Initiated EV charging rebate program for apartment buildings and condos
Held third annual Climate Fest, focusing each day on various themes within the Climate Action
& Adaptation Plan
Launched third round of Root for Trees residential tree planting program
Held second annual Neighborhood Energy Blitz event, supplying homeowners with energy
efficiency education and resources such as LED light bulbs and furnace whistles
Engaged the business community through ongoing outreach efforts including sponsoring
scholarships for local Realtors to receive energy efficiency training, hosting a small business
sustainability focus group, and a “lunch and learn” for local HVAC contractors on heat pumps
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
Supply chain issues related to solar panels, EV charging equipment, and air source heat
pumps resulting in delays for both municipal and residential grant-funded projects
Understanding and navigating funding opportunities under the Inflation Reduction Act that may
necessitate reconfiguring some of our own grant programs
Identifying community organizations who wish to serve as “Resilience Hubs” and creating a
dialogue to identify how best to partner with them to do so
Capitalizing on the community’s enthusiasm for the electric buses to further electrify the City’s
fleet
Augmenting diversity, equity, and inclusion throughout climate action initiatives
Determining whether to move forward on energy benchmarking for Iowa City buildings
79
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Services expenditures decreased $18,276 and supplies increased $14,890 due to
reclassification of Energy Manager software.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
85%
Services
10%
Supplies
5%
Climate Action & Outreach
FY24 Expenditures - $356,403
80
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Total tonnes CO2e 916,741 705,303 787,993 722,055 715,000
Estimated population* 75,130 73,998 74,596 75,194 75,797
Tonnes CO2e per capita 12.2 9.4 10.6 11.7 9.4
* 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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Subscribers of Sustainable
News e-Subscriptions 1,830 1,977 2,119 2,269 2,429
Number of Public Outreach Events 15 17 42 45 50
15 17
42 45
50
0
10
20
30
40
50
60
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Public Outreach
Events
81
Finance
Department
Contact information
Finance Director: Nicole Davies
Website: www.icgov.org
Telephone: 319-356-5085
Address: 410 E. Washington Street
82
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 the City’s financial resources
today for a better tomorrow."
- Nicole Davies
83
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
84
Department Staffing
The Finance Department has 34.93 FTE across 6 divisions and 13 activities
Senior Management
Asst. Finance Director Revenue & Risk Manager ITS Coordinator
Jacklyn Fleagle Melissa Miller-Deshler Michael Harapat
Finance
Administration,
3.00
Accounting, 6.45
Purchasing, 4.45
Revenue, 7.88
Risk Management,
2.35
Information
Technology
Services, 10.80
Finance Department FTE by Division
85
Finance AdministrationAccounting
Purchasing
Revenue
Employee Benefits
Risk Management
Information
Technology Services
Central Services
Finance Department
FY24 Expenditures by Division
$11,588,230
86
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, three-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. 87
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:
Major upgrade in Munis financial software
Upcoming Challenges:
Phase out of State property tax backfill
Funding of replacement of major City facilities
Closing out FEMA COVID-19 and derecho disasters
88
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
In fiscal year 2024, a General Fund Contingency is budgeted at $672,000. Also, services
expenditures in the Tort Liability activity are budget to increase by $112,356 or 9.1% primarily due
to a substantial increase in property and liability insurance premiums.
In the Employee Benefits Fund, services expenditures are estimated to decrease by $55,913 or
4.0% 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 2024 budget.
Personnel
22%
Services
50%
Supplies
2%
Contingency
26%
General Fund
FY24 - Expenditures - $2,535,841
Personnel
4%
Services
96%
Employee Benefits Fund
FY24 - Expenditures - $1,338,854
89
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
First Quarter 2.21% 0.91% 0.32% 0.80% 1.45%
Second Quarter 2.03% 0.59% 0.32% 1.20% 1.45%
Third Quarter 1.90% 0.46% 0.36% 1.40% 1.50%
Fourth Quarter 1.34% 0.39% 0.47% 1.40% 1.50%
90
Rolling Average Return on the Six Month
U.S. Treasury Bill (prior 365 days) FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
First Quarter 2.32% 0.74% 0.06% 0.80% 1.30%
Second Quarter 2.11% 0.62% 0.07% 1.00% 1.30%
Third Quarter 1.76% 0.12% 0.21% 1.25% 1.35%
Fourth Quarter 1.21% 0.08% 0.61% 1.25% 1.35%
Amount Quarterly Return is higher (lower)
than U.S. Treasury Bill FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
First Quarter -0.12% 0.16% 0.26% 0.00% 0.15%
Second Quarter -0.08% -0.03% 0.25% 0.20% 0.15%
Third Quarter 0.13% 0.35% 0.15% 0.15% 0.15%
Fourth Quarter 0.12% 0.31% -0.14% 0.15% 0.15%
-0.20%
-0.10%
0.00%
0.10%
0.20%
0.30%
0.40%
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Amt Quaterly Return is higher
(lower) than U.S Treasury Bill
First Quarter Second Quarter
Third Quarter Fourth Quarter
91
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 2021 earned the Government Finance Officers
Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the
37th consecutive year. The Certificate is the highest form of recognition for excellence in state
and local financial reporting.
Upcoming Challenges:
Final implementation of the new Governmental Accounting Standards Board (GASB)
Statement 87, Leases.
Implementation of the new Governmental Accounting Standards Board (GASB) Statement
96, Subscription-Based Information Technology Agreements.
92
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Personnel expenditures make up 86% of total expenditures for Accounting in fiscal year 2024.
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2024 budget.
Personnel
86%
Services
14%
Supplies
0%
Accounting
FY24 Expenditures - $836,675
93
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 2022
Target
FY 2023
Projected
FY 2024
Estimate
Annual Report Certificate Yes Yes Yes Yes Yes
Audited Financial
Statements FY 2020 FY 2021 FY 2022
Target
FY 2023
Projected
FY 2024
Estimate
Auditor's Opinion on Financial
Statements Unmodified Unmodified Unmodified Unmodified Unmodified
Internal Control
Deficiencies FY 2020 FY 2021 FY 2022
Target
FY 2023
Projected
FY 2024
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
W-2s Delivered Electronically 897 748 834 850 900
Electronic Payments to
Employees 20,470 17,764 20,582 21,000 21,500
Electronic Payments to Vendors 5,560 6,949 7,952 8,500 9,000
72.46%70.70%73.22%73.90%78.20%
90.40%93.54%91.87%93.30%95.50%
26.30%35.33%35.82%38.20%40.50%
FY 2020 FY 2021 FY 2022 FY 2023 Projected FY 2024 Estimate
Percentage of Payments Made Electronically
Percentage of W-2s Delivered Electronically Percentage of Electronic Payments to Employees
Percentage of Electronic Payments to Vendors
94
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 120 Solicitations including Request for Bids, Request for Proposals and
Request for Quotes.
Fully implemented online purchasing and bidding software.
Processed over 110,000 pieces of outgoing City Mail.
Replaced 6 copy machines.
Upcoming Challenges:
Increase participation of minority and women business enterprises in the City’s purchasing process.
Review, editing and creation of policies, procedures and templates.
95
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
In fiscal year 2024, Central Services has budgeted $39,000 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 2024 budget.
Personnel
89%
Services
11%
Supplies
0%
Purchasing
FY24 Expenditures - $484,702
Personnel
21%
Services
61%
Supplies
0%
Capital Outlay
18%
Central Services
FY24 Expenditures - $212,479
96
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Request for Proposals 25 26 23 25 25
Request for Bids, Request for Quotes, &
Cooperatives 118 79 54 75 75
Other (Purchase Agreements, Sole Source
Purchases, Contract Renewals, Change
Orders, Emergency Purchases, & Assisted
Purchases)
166 216 228 225 225
Dollar Value of Procurements*
(in millions) $11.9 $13.4 $12.8 $13.0 $13.2
*amount does not include all City-Wide Contract Procurements
1.8
2
2.2
2.4
2.6
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Average Number of Bids, Proposals and
Quotes Received
97
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of bids received by MBE/WBE
vendors 5 10 17 19 21
Number of bids awarded to MBE/WBE
vendors 2 4 12 13 14
Percentage of bids from MBE/WBE vendors
that were successful 40% 40% 70% 68% 67%
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Quantity of Standard Letters 96,316 93,457 101,376 102,000 103,000
Cost Savings Using City Mail
Machine/Pitney Bowes vs. Standard
Mail
$5,784 $8,411 $9,582 $9,690 $9,785
98
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Paper Copies 1,179,498 1,065,932 1,278,173 1,250,000 1,200,000
Pounds of CO2 Used 10,851 9,807 11,759 11,500 11,040
Performance Measures:
Surplus Equipment Sold FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Bids Received 1,163 2,233 1,848 2,000 2,000
Dollar Value of Surplus Sold $193,223 $444,146 $153,031 $175,000 $175,000
8,500
9,000
9,500
10,000
10,500
11,000
11,500
12,000
950,000
1,000,000
1,050,000
1,100,000
1,150,000
1,200,000
1,250,000
1,300,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Paper Copies Pounds of CO2 Used
99
Revenue
The Revenue Division is responsible for the customer service, billing, and collection procedures
for 27,122 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:
Upgraded to Munis 2019
Increased percentage of customers on ebilling
Revised the Utility Billing Procedures
Upcoming Challenges:
Resume utility collection procedures
Implement Tyler Notify
Upgrade Tyler Cashiering
100
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Approximately 62% of the Revenue activity budget is for personnel wages and benefits. Overall,
Revenue has a 1.79% increase in expenditures.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
62%
Services
37%
Supplies
1%
Revenue
FY24 Expenditures - $1,233,378
101
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Active Accounts 26,726 26,978 27,112 27,312 27,500
Total Calls 20,272 21,829 19,284 21,000 21,000
Average Speed to Answer 12 seconds 12 seconds 13 seconds 12 seconds 12 seconds
Web Start/Stop Service FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Customer Transactions 5,576 5,935 6,246 6,620 7,050
% Change 6.23% 6.44% 5.24% 5.99% 6.50%
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
% Utility Customers on
Surepay* 30.00% 32.00% 32.07% 32.50% 33.00%
% Utility Customers on Ebilling* 35.00% 39.00% 42.19% 44.00% 46.00%
Payment Method FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY2024
Estimate
Total Receipt Transactions 350,805 342,235 344,783 350,000 351,000
Web Transactions 116,914 127,363 133,594 136,000 137,000
IVR Transactions 5,596 7,384 7,114 7,200 7,300
% Web Transactions of Total
Transactions 33.33% 37.22% 38.75% 38.86% 39.03%
Change in Web Transactions
(%) 5.43% 8.94% 4.89% 1.80% 0.74%
% IVR Transcations of Total
Transactions 1.60% 2.16% 2.06% 2.06% 2.08%
Change in IVR Transactions (%) 14.46% 31.95% -3.66% 1.21% 1.39%
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 FY 2023 Projected FY 2024 Estimate
% Utility Customers on Surepay % Utility Customers on Ebilling
102
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.
103
Recent Accomplishments:
Issued an RFP for insurance broker services
Implemented IMWCA workers compensation program
Maintained Safety Certifications for existing divisions
Upcoming Challenges:
Implement a Return to Work Program for workers’ compensation injuries
Insurance renewals
Maintain facility inspections
104
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Services expenditures are budgeted to increase by 54.1% or $530,610 which covers outside
attorney fee’s and EMC loss replenishment.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
14%
Services
85%
Supplies
1%
Risk Management
FY24 Expenditures - $1,771,250
105
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 2020 FY 2021* FY 2022 FY 2023
Projected
FY 2024
Estimate
Hours of safety training provided
to employees 694 63 478 500 550
*In person training suspended due to COVID19
Performance Measure: CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Injury Rate (percentage of
workers injured in a given year) 6.43% 5.34% 7.27% 6.50% 5.50%
Performance Measure: CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Lost Day Rate (percentage of
workers who missed work days due
to work related injury)
2.80% 1.98% 2.52% 2.25% 2.25%
694
63
478 500 550
0
100
200
300
400
500
600
700
800
FY 2020 FY 2021* FY 2022 FY 2023
Projected
FY 2024
Estimate
Hours of Safety Training
provided to employees
106
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.
107
Recent Accomplishments:
Move all staff email accounts to Office 365
Enhance building security with enhanced card access and video services
Implement disaster recovery and fail over for ArcGIS Enterprise server and portal
Munis application upgrade
Upcoming Challenges:
Upgrade of network infrastructure switches
Upgrade all internal GIS clients and applications
Energov and Munis application upgrades
Replacement of DUO with Microsoft Azure services
108
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Supplies expenditures increased by 31.1% in the fiscal year 2024 budget primarily due to software
contracts.
Capital Outlay expenditures increased by $326,420 in the fiscal year 2024 budget due to file
server replacement/upgrades.
Staffing Level Change Summary
There are no staffing level changes planned for the fiscal year 2024.
Personnel
44%
Services
19%
Supplies
19%
Capital Outlay
18%
Information Technology Services
FY24 Expenditures - $3,175,051
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Total number of Kilowatt hours
of electricity consumed 75,877 76,261 85,065 85,000 85,000
Change (year/year) 1.2% 0.5% 11.5% -0.1% 0.0%
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Uptime Percentage 99.98% 99.96% 99.97% 99.99% 99.99%
-2.0%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
14.0%
70,000
72,000
74,000
76,000
78,000
80,000
82,000
84,000
86,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of projects the city has
collaborated with an outside
entity.
15 5 8 5 5
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of printers owned by
the City. 140 142 89 75 70
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Total number of thin clients 42 145 125* 125 150
*People returned to the office and tablet use picked up.
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Laserfiche Forms
and Workflow processes built. 8 57 66 70 75
111
Police
Department
Contact information
Police Chief Dustin Liston
Website: www.icgov.org/police
Telephone: 319-356-5271
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 113.26 Full-time Equivalents which is made up of 84.5
sworn officers and 28.26 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 113.26 FTE across 3 divisions and 10 activities.
Senior Management
Police Captain Police Captain
Support Services Field Operations
Scott Gaarde Denise Brotherton
2.00 5.00 5.50
6.00
7.50
8.26
66.00
11.00 2.00
Police Staffing FTE by Activity
Police Admin Station Masters
Crime Prevention Records & Identification
Police Support Admin Animal Services
Patrol Criminal Investigation
Other Field Operations
75%
25%
Sworn
Civiilan
115
Police Admin $ 978,748
Station Masters $ 442,412
Crime Prevention $ 671,558
Crossing Guards $ 96,090
Records & Identification $ 636,380
Police Support Admin $ 1,10,196
Animal Services $ 1,086,439
Patrol $10,299,509
Criminal Investigation $ 1,634,118
Other Field Operations $ 491,273
$- $5,000,000 $10,000,000 $15,000,000 $20,000,000
Historical Police
Department Expenditures
by Division
Police Administration Support Services
Field Operations
84%
10%
3%
3%
Police Department
Expenditures by
Category
Personnel
Services
Supplies
Capital Outlay
6%
2%4%
1%
4%
6%
6%
59%
9%
3%
FY24 Budget - $17,346,723
Police Admin
Station Masters
Crime Prevention
Crossing Guards
Records & Identification
Police Support Admin
Animal Services
Patrol
Criminal Investigation
Other Field Operations
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:
Completed Tier 1 of Lexipol policy which included re-write and issuance of 41 policies
and 1 procedure. Tier 2 policy and procedure re-write in process.
Completed the first year of the four-year cycle for the 8th CALEA Accreditation award.
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 2024 budget.
Financial Highlights
Personnel expenditures increased by 17.0% or $74,009 in the fiscal year 2024 primarily due
to converting a 1.00 FTE Police Sergeant in Police Support Services to 1.00 FTE Police
Lieuteant-Internal Affairs.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
52%45%
3%0%
Police Administration
FY24 Expenditures - $978,748
Personnel
Services
Supplies
Capital Outlay
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Iowa City 167 139 207 206 216
Average of Comparable Cities
in Iowa* 282 490 232 250 270
Universal Crime Reporting
(UCR 1) Property Crimes
(includes burglary, larceny-
theft, and motor vehicle theft)
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Iowa City 1,252 1,354 1,264 1,290 1,301
Average of Comparable Cities
in Iowa* 2,130 3,380 1,726 1,587 1,460
*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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
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, the researching, compilation reproduction and forwarding of
data to satisfy public and interdepartmental requests, and complies 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, assist sworn Officers in the researching
and gathering of data and assist walk in traffic.
Community Outreach aims to establish collaboration with community partners and
works to maintain relationships in the community which foster positive communication
and interactions between the Police Department and the public. The unit consists of a
Community Outreach Sergeant, two Community Outreach Assistants, one of which
focuses on Immigrant & Refugee Communities and a Downtown Liaison Officer. The
Community Outreach Sergeant also oversees a strategic partnership with Shelter
House, the goal of which is to address quality of life issues and issues of
homelessness while reducing police contact.
School Crossing Guards staff assigned locations where children cross busy
roadways on their way to and from school.
Recent Accomplishments:
The hiring and implementation of the Community Outreach – Immigrant & Refugee
Communities Assistant. This position continues to establish and maintain relationships within
the immigrant and refugee community while fostering positive communication and interactions
between the Police Department and these populations.
The hiring and implementation of a full-time civilian Support Services Supervisor that has
improved efficiency and oversight of Station Masters, Records, and Crossing Guards.
The records division successfully completed a data conversion project required by the State of
Iowa to maintain compliance with the F.B.I. National Incident-Based Reporting System
(N.I.B.R.S.) requirements.
The Animal Services outdoor recreation area for felines, otherwise known as a “Catio” was
completed.
120
After a lengthy bidding and vetting process, a uniform contract for the Police and Animal
Services divisions was signed with Galls.
Upcoming Challenges:
The computer software maintenance system currently being used by the Animal Services
division needs replacement as the current system was first implemented over 25 years ago.
Develop and implement a succession plan for current Commission on Accreditation for Law
Enforcement Agencies (C.A.L.E.A.) manager to a non-sworn part time position.
The Support Services division will continue to seek alternatives to utilizing paper products in
the daily operations of the Police Department with the goal of improving overall efficiency and
supporting the overall City of Iowa City goal of environmental sustainability.
121
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Station Masters services expenditure increased 40.0% due to required updates for radio
equipment.
Crossing Guards personnel expenditure increased 25.8% due to increased wages to align
with surrounding communities.
Records supplies expenditures increased 171.4% due to minor equipment needs for new
position in addition to software renewals.
Police Support services expenditures increased 77.9% due to ITS chargebacks.
Animal Services shows a 15.4% increase in Service expenditures due increased veterinary
cost as well as heating repair/maintenance.
Staffing Level Change Summary
1.00 FTE Animal Center Volunteer Program
Assistant and .50 FTE Accreditation
Manager was added in fiscal year 2024
budget. 1.00 FTE Police Sergeant was
converted to 1.00 FTE Police Lieutenant-
Internal Affairs and moved to Police
Administration.
11%
17%
2%16%26%
28%
Support Services FY24
Expenditures by Activity
Station Masters
Crime Prevention
Crossing Guards
Records &
Identification
Police Support
Administration
83%
13%4%0%
FY24 Support Services
Budget - $3,943,075
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Community Outreach Events 394 135 166 144 180
Community Presentations 149 58 70 56 70
Public Education
Efforts on Rights 1 0 0 0 0
Community Partnerships Events 119 47 67 104 134
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Pets Micro-chipped 1,150 900 925 950 991
Licensed Pets 4,112 3,804 4,328 4,114 4,081
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:
Successful recruitment efforts resulted in 6 new hires in 2022
Staffed the Downtown Liaison Officer position
CommUnity will be staffing an additional Mental Health Liaison to be embedded in the ICPD
ICPD is the highest utilizer of the Guidelink Center amongst local law enforcement
124
Upcoming Challenges:
Continue focus on decreasing disproportionality in police contacts
Reach full staffing levels to fill vacancies in the Investigations and Community Outreach Units
Provide substantive training opportunities to support competence and professionalism
Identifying and evaluating current crime trends and micro hot spots to best target violent crime
with limited resources
Increasing Officer participation in community events and neighborhood foot patrols to build
trust, open communication, and partner with the community to mitigate crime as the pandemic
subsides and staffing increases
125
89%
5%2%4%
Field Operations FY024 Expenditures
- $12,424,900
Personnel
Services
Supplies
Capital Outlay
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
With prior year vehicle purchases, the Patrol fiscal year 2024 Capital Outlay expenditures
shows a decrease of 32%. Other Field Operations has a 40.9% increase in supplies
expenditures due to the need of winter clothing.
Staffing Level Change Summary
One FTE was added in the fiscal year 2024 budget for a Sexual Assault Investigator.
83%
13%
4%
Field Operations FY24 Expenditures by
Activity
Patrol
Criminal Investigations
Other Field Operations
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 2019 CY 2020 CY
2021
CY 2022
Projected
CY 2023
Estimate
Operating While Intoxicated Arrests 591 353 543 600 650
Traffic Stops 14,482 6,688 7,514 8,500 9,500
Traffic Accidents and Average
Damage CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Accidents* 2,076 733 1,551 1,450 1,560
Average Damage, Reportable
Accident* $3,650 6,166 5,164 5,000 5,200
* 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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Bar Checks Performed 810 198 147 200 250
Compliance Checks 16 1 50 50 50
Response Time: Loud Party
Complaints (in minutes) CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Call to Dispatch 6:49 2:30 4:29 5:30 5:30
Dispatch to On Scene 4:49 6:40 9:40 7:00 7:00
0:00
2:24
4:48
7:12
9:36
12:00
14:24
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
6:49
2:30 4:29 5:30 5:30
4:49
6:40
9:40 7:00 7:00
Response Time
(in minutes)
Call to Dispatch Dispatch to On Scene
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Total # of Charges 5,214 2,727 4,013 4,413 4,813
Total # of Charges - White 3,544 1,601 2,305 2,535 2,780
Total # of Charges - Black 1,524 1,057 1,623 1,783 1,933
Total # of Charges - Asian 91 40 44 50 55
Total # of Charges - Am.
Indian 22 16 9 10 10
Total # of Charges - Unknown 33 13 32 35 35
128
Fire Department
Contact information
Fire Chief: Scott Lyon
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.
“The 2024 fiscal budget is representative
of increasing service demands while
maintaining the highest level of care to our
community. We will remain responsible in
all things, including our stewardship of tax
dollars”.
- 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 66 FTE across 4 divisions and 4 activities.
Senior Management
Deputy Fire Chief
Eric Nurnberg
Fire Marshal Battalion Chief Battalion Chief Battalion Chief
Troy Roth Greg Tinnes Brian Rohr Zach Hickman
3
61
1 1
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
FY24 Expenditures by Division
$10,313,473
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 Iowa City Fire Department is seeking
reaccreditation once again in 2023. The maintenance of fire service accreditation requires a
rigorous commitment to continuous quality improvement by all staff.
The budget for Fire Administration governs the acquisition, maintenance, and oversight 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 and is seeking reaccreditation in 2023.
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 fifteen Youth Empowered to Serve apprenticeships in 2022 – up from seven
the year prior
134
Upcoming Challenges:
2023 marks the beginning of a 5 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
New Record Management System is required due to current product becoming
unsupported
Challenges to command staff abound as operational and administrative demands have
increased sharply
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Services expenditures increased by 12.6% or $33,904 due to software requirements and
updates.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
42%
Services
22%
Supplies
6%
Carital Outlay
1%
Contingency
29%
Fire Administration
FY24 Expenditures - $1,387,032
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.
Pursue candidacy for international re-accreditation status in 2022.
Achieve accredited agency status in 2023.
Performance Measures:
Meet ACR requirements to maintain
CFAI accredited agency status CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
ACR Submitted Yes Yes Yes Yes not required
Number of reaccreditation report
adopted recommendations
implemented CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Strategic Recommendations (7) 5 of 8 5 of 8 6 of 8 8 of 8 Unknown
Specific Recommendations (9) 8 of 15 11 of 15 12 of 15 14 of 15 Unknown
Maintain ISO Class 2 rating CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
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 8,000 emergency incidents annually.
Recent Accomplishments:
Once again responded to a record number of emergency calls for service in 2022
Specified and purchased one new Pierce Ascendant Tower Ladder
Purchased new inventory of Automatic External Defibrillators
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
Deployment model must be considered for District 2 – only one fire station covers the
area west of the river
Self-Contained Breathing Apparatus both nearing the end of useful life.
Fire Hose is ending its useful life with many sections failing; need to purchase hose
and matched nozzles to replace life limited hose.
Current SCBA compressor at station 1 is reaching the end of its useful life as
demonstrated by high repair costs; need to replace station 1 compressor.
Current hydraulic tools on R1 are approaching 13 years old and are starting to show
their age with costly repairs. Need to replace the hydraulic tools package.
137
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Capital Outlay expenditures decreased by 80.8% in the fiscal year 2024 budget due to the
$42,000 for the department’s automated external defibrillators (AED) in 2023. Supplies
expenditures also decreased by 35.9% or $54,537.
Staffing Level Change Summary
Fire Emergency Operations added 2 Firefighters bringing total FTE to 61 in the fiscal year
2024 budget.
Personnel
95%
Services
4%
Supplies
1%
Fire Emergency Operations
FY24 Expenditures - $8,480,642
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Total Calls 7,430 6,921 8,106 9,321 10,066
Percentage Overlapping 46.1% 46.9% 47.0% 52.0% 55.0%
Emergent Fire Response (All)
Citywide CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
% Compliance 73% 57% 66% 60% 60%
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
% Compliance 65% 53% 59% 60% 60%
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Building Fires 37 37 31 35 35
Fires confined to object of origin 10 7 13 12 12
Fires confined to room of origin 14 16 13 15 15
Fires confined to floor of origin 4 5 3 4 4
Confined to building of origin 9 6 0 3 3
Beyond the building of origin 0 0 2 1 1
% Compliance 65% 43% 84% 77% 77%
40.0%
42.0%
44.0%
46.0%
48.0%
50.0%
52.0%
54.0%
56.0%
0
2,000
4,000
6,000
8,000
10,000
12,000
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
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 for 2021 Fire
Prevention Week (FPW) activities and back to in-person FPW for 2022.
Upcoming Challenges:
Fostering necessary engagement to maintain / enhance expertise in community risk reduction
activities
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.
Blending the
current public
education/relation
events and the
Youth Emergency
Services Camp, to
continue to grow
the department
further into
prevention and the future of the fire service.
140
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Supplies expenditures decreased by 18.7% in the fiscal year 2024 budget primarily due to the
reduction 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 2024 budget.
Personnel
77%
Services
17%
Supplies
6%
Fire Prevention
FY24 Expenditures - $254,126
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Contacts (200 - Goal) 663 87 1895 7000 8500
Staff Hours 247 91 180 1800 2200
Average Staff Hours per Event 2.16 2.1 2.52 4.6 4.6
Fire & life-safety building
inspections conducted CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Bureau 460 137 66 300 300
Commercial 538 58 973 482 500
University 302 55 138 140 140
Increase presence and condition of smoke alarms encountered in fire incidents to 100%
Smoke Alarm Status CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Working 21 21 18 15 25
Not Working 4 3 5 5 5
None Present/Undetermined 14 10 10 20 10
Incidents 39 34 33 40 40
Percent Working 53.5% 61.8% 61.1% 37.5% 62.5%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
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:
Construction of roof ventilation training prop.
Construction of live fire training prop.
Facilitated multiple regional technical rescue and hazardous materials training classes.
Facilitated live fire training at our training center with county mutual aid partners (incumbent
and recruit).
Upcoming Challenges:
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.
Resources and
staffing needed to
facilitate 8-week
recruit classes due to the planned expansion and retirements.
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 2024 budget.
Financial Highlights
Fiscal year 2024 budget expenditures show an overall increase of 3.5%.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel, 76%
Services, 16%
Supplies, 8%
Fire Training
FY24 Expenditures - $191,673
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Training hours completed
per individual (% achieved)
%
Achieved
%
Achieved
%
Achieved
%
Achieved
%
Achieved
Minimum (96) 100% 100% 100% 98% 100%
Goal (160) 98% 100% 98% 98% 100%
During CY 2021 % 2022, one member on extended leave and unable to participate in training.
Safety Officer
Goal: 64 CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Certified 33 30 25 35 45
In Process 0 0 0 10 10
Fire Officer
Goal: 30 CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Certified 44 44 42 42 45
In Process 0 0 0 3 0
Haz Mat Tech
Goal: 64 CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Certified 64 64 64 64 64
In Process 0 0 0 0 0
Executive Fire Officer
Goal: 6 CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Certified 4 4 3 2 2
In Process 0 0 0 1 1
Chief Fire Officer
Goal: 3 CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Certified 1 1 2 2 2
In Process 0 1 0 0 0
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
Park
Maintenance
*Administration
*Operations
*Forestry
Recreation
*Recreation
*Farmer's
Market
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
4%
8%
36%
3%
33%
12%
4%
Parks & Recreation
FY24 Expenditures - $10,567,119
Parks & Rec Admin
Government Buildings
Recreation
Park Maintenance Admin
Park Maintenance Ops
Forestry
Cemetery
Parks & Rec Admin $ 460,100
Government Buildings $ 874,387
Recreation $ 3,787,922
Park Maintenance Admin $ 309,367
Park Maintenance Ops $ 3,482,686
Forestry $ 1,223,657
Cemetery $ 429,000
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.
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:
Completed Recreation
Facilities and Programs
Master Plan.
Farmer’s Market
celebrated its 50th
Anniversary on August 27.
New partnership with
Summer of the Arts added
live music and movies to
park events.
Upcoming Challenges:
Preparing for facility
capital projects as
prioritized in Recreation
Facilities and Programs
Master Plan.
Building trust with
community as facility and
programs changes are
contemplated and made.
151
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Supplies expenditures in the Farmers Market budget increased by 81.4% or $3,666 due to
the purchase of items for resale, the Teen Outreach Program and the need of some minor
equipment.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projection
Park & Rec Admin
FY24 Expenditures - $460,100
Personnel Services Supplies
152
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Iowa City Parks and Recreation
Foundation $91,929 $99,659 $90,193 $93,927 $95,500
Community Foundation
of Johnson County $141,469 $177,152 $201,345 $173,322 $180,000
Donations & Grant Funding FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Donations* $17,549 $10,652 $17,376 $15,192 $16,500
Grant Funding* $301,478 $261,450 $524,901 $362,610 $350,000
Total $319,027 $272,102 $542,277 $377,802 $366,500
Per capita calculation
(used 2010 US Census) $7.03 $3.68 $7.33 $5.10 $4.95
* Amounts include both General Fund and Capital Improvement Project Funds
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Donations*Grant Funding*
153
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Projected
Programs (in ActiveNet) 1,447 142 1,104 950 975
Participants (Registered through
ActiveNet 8,766 1,032 8,119 9,500 9,750
Average Participants per
Program 6 7 7 10 10
*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.
0
2
4
6
8
10
12
0
200
400
600
800
1,000
1,200
1,400
1,600
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Projected
Programs (in ActiveNet)Average Participants per Program
154
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
Weatherdance fountain and City Park
Pool 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 2015/2022 (updates)
Weatherby Splash Pad n/a 2015/2022 (updates)
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
155
Recent Accomplishments:
Mercer Aquatic Center Dehumidification Project— improved air quality and the system
is also projected to reclaim 1 million gallons of water annually.
Mercer Park LED streetlamp project- pending completion as of 10/19/22
Fairmeadows and Wetherby Splash pad retrofit project- reduces water usage up to
40%
Moving to CO2 in pool systems, supplementing and reducing chlorine use in RALRC
pool.
Replaced HVAC systems to highly efficient SEER for City Hall PD and RALRC
meeting rooms
Real-time system regulation of chemical feed for RALRC and Weatherdance
Fountains- safter monitoring and less use of chemicals which is both more economical
fiscally and staff time.
Upcoming Challenges:
Aging HVAC systems- majority of older air supply systems
are now on banned Freon refrigerant (R22), retrofit or
replacement is expected to be an issue due to material
shortages in green coolants and production of systems.
Aquatics staff challenges with summer aquatics operations-
Is it is a challenge to schedule two aquatics 7 days a week to
staff and maintain three pools and systems, three splash
pads and an active ped mall program schedule of the
Weatherdance fountain. Many activities for operations
require two staff to perform the work safely, other staff are
pulled from custodial work from City Hall, and Rec Centers-
leaving the active facilities unstaffed.
156
Budget highlights
Service Level Change
Summary
There are no service level
changes included in the fiscal
year 2024 budget.
Financial Highlights
The fiscal year 2024 Capital
Outlay expenditures decreased
64.5% and supplies expenditures
increased 13.3% due to minor
equipment needs.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Projection 2025 Projections
Government Buildings
FY24 Expenditures - $874,387
Personnel Services Supplies Capital Outlay
157
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
energy savings, healthier environments and best life cycle costs. Decrease the City's
carbon emissions, energy and water use in public buildings and infrastructures.
Department Objective: To better monitor and improve existing systems in Heating, Ventilation and Air
Conditioning (HVAC), Building Envelopes, Building Automation Systems (BAS),
including LED lighting replacement and water reduction and savings projects.
Performance Measures:
Annual Sustainability
Improvements in energy,
water and carbon emissions
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2023
Projected
Project: RALRC
HVAC/BAS
Project
City Hall
Boiler/BAS
Project
Mercer
Natatoriu
m LED
Lighting
Project
Mercer
Dehumidification
Project
Fairmeadows/
Wetherby
Splashpad
Annual kWh electrical savings 26,471 51,994 14,085** Pending Pending
Annual Therms savings 3,966 5,666 n/a Pending Pending Annual energy savings in
dollars $3,678 $5,613 $4,499** Pending Pending
Energy Incentive Rebate $17,339 $11,905 n/a Pending Pending
*Electricity rebate only/transfer gas does not qualify for natural gas savings.
**When calculating lifecycle cost, actual calculations are closer to 40% to 50% in actual energy savings and lamp
replacement costs (due to less landfill waste of material); further, these calculations do not include savings of staff time in
bulb replacement.
158
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.
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
Recent Accomplishments:
New Rec & Ride program provided no-fee transit passes from any recreation program,
facility or event.
Completed Recreation Facilities and Program Master Plan
Expanded Special Events including Summer Sounds at City Park Pool, Hydrant
Parties, Rec ‘n’ Roll events in parks and City Services Open House.
Upcoming Challenges:
Implementing changes suggested by Recreation Program & Facilities Master Plan.
Preparing for facility projects as prioritized by Recreation Program & Facilities Master
Plan.
Build and refine communications outreach and marketing.
159
Budget highlights
Service Level Change Summary
There are no service level changes included in the
fiscal year 2024 budget.
Financial Highlights
Supplies expenditures increased by 10.4% in fiscal
year 2024 primarily due to increase in chemical costs
and the need of minor equipment for each pool.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Revised 2023 Budget 2024 Budget 2025 Projection
Recreation
FY24 Expenditures - $3,787,922
Personnel Services Supplies Capital Outlay
160
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Recreation program cost
recovery 30% 25% 29% 28% 35%
Cost recovery goal 40% 40% 40% 40% 35%
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.
FY23 Projected - Assumes Covid continues to decline as a factor in program participation.
Projected based on adopted revenue and expenditures for budget.
FY24 Estimate - As the division heavily promotes RecAssist enrollment, free swim lesson
options and other initiatives to reduce or eliminate barriers to equity in recreation,
consideration to reduce the cost recovery goal may be needed.
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: FY2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Rented Garden Plots 273 273 264 273 273
Number of Neighborhood
Garden Sites 4 4 4 4 4
Number of Demonstration
Gardens 0 1 4 4 4
0%
10%
20%
30%
40%
50%
FY 2020 FY 2021 FY 2022 FY 2023 Projected FY 2024 Estimate
Recreation program cost recovery Cost recovery goal
161
Parks Maintenance
The Park Maintenance Division oversees the maintenance of the City’s green space, natural
areas, athletic fields, tree canopy, horticulture plantings and 58 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.
They also complete 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 Planning,
Engineering and Housing Inspection staff regarding tree protection during construction
and/or demolition projects, species selection for building permits and zoning requests.
162
Recent Accomplishments:
1,000+ Trees planted in 2022
Glendale Park, Whispering Meadows and Ped
Mall Playground projects complete. Chadek
Green and Court Hill in progress.
Increased native planting maintenance and
management throughout City.
Ecological restoration work completed at
Ryersons Woods, Terry Trueblood Recreation
Area, and Whispering Meadows Wetland Park
using Iowa DNR REAP Grant funds.
Upcoming Challenges:
Climate Change - Trend toward extreme weather
events
Requests for specialized athletic facilities in neighborhood parks rather than larger
athletic complexes.
.
163
Budget highlights
Service Level Change Summary
There are no service level changes
included in the fiscal year 2024 budget.
Financial Highlights
Expenditures decreased $304,415 or
6.07% due to two pieces of large
equipment in the prior year.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projection
Park Maintenance
FY24 Expenditures - $5,015,710
Personnel Services Supplies Capital Outlay
164
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Acres of Developed Parkland 1,540 1,540 1,540 1,540 1,543
Acres of Undeveloped Parkland 218 219 219 224 224
Total Acres of Parkland 1,758 1,759 1,759 1,764 1,767
Total Acres per 1,000
Population (used 2010 US
Census)
25.91 23.51 23.51 23.57 23.61
Total Non-Parkland* 221 221 221 223 223
*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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Operating Expenses $3,779,076 $4,548,235 $4,519,256 $4,896,333 $5,043,223
Per Capita
(used 2010 US Census) $55.69 $60.78 $60.40 $65.43 $67.40
Per Acre Cost $1,910 $2,297 $2,282 $2,464 $2,534
*Starting FY2014 calculation includes non-parkland acres, which more accurately reflects cost per acre.
165
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Trees planted 400 400 1,100 800 800
166
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:
Continued improvements to tree care, grounds maintenance and monument repairs.
Upcoming Challenges:
Removal of diseased trees and the pruning of the oak trees after the first hard frost.
Increase monument foundation repair.
Updating current inventory of available lots to plan for cemetery future.
167
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
The fiscal year 2024 Services expenditures increased by 5.06% due to the need of trimming
and tree removal.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Actual 2024 Budget 2025 Projection
Cemetery Operations
FY24 Expenditures - $429,000
Personnel Services Supplies Capital Outlay
168
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Full Burials 22 30 25 24 22
Cremation 29 47 48 51 55
0
10
20
30
40
50
60
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Full Burials Cremation
169
Iowa City Public
Library
Contact information
Library Director: Elsworth Carman
Website: www.icpl.org
Telephone: 319-356-5200
Address: 123 South Linn Street
170
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, protecting our community’s freedom to read, 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.
“ICPL is committed to protecting and
celebrating access to information and
freedom to read. We are working hard to
reduce barriers to library use and create an
environment that is welcoming to all. We
are proud to be your library.”
- Elsworth Carman, Director
171
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
172
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 Jen Miller Anne Mangano Katie Roche
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
173
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.
Open Access & Enrich Iowa Funds are Library Board controlled funds received
through the State Library of Iowa.
Library Gifts and Bequests are Library Board controlled funds which include
contributions and donations from community partners and patrons raised by the
Friends Foundation. Their purposes are for designated and undesignated uses
including but not limited to library operations, programs, material acquisitions, and
building improvements.
Library Replacement Reserves are Library Board controlled funds which 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.
174
Recent Accomplishments:
The library went completely fine free in FY23, eliminating a significant barrier to accessing
library services.
Staff increased patron engagement on the Bookmobile with visitors up 42% from FY22.
The Library Board created a letter in support of Intellectual Freedom affirming our
community members’ rights to seek and receive information from all points of view without
restriction.
Library material circulation is at pre-pandemic levels, lending over 1.2 million items in
FY22.
Last year, over 23,000 people attended our 542 library and 213 outreach children’s events
The Library continued providing high quality library services as recognized by our
reaccreditation by the State Library of Iowa
Upcoming Challenges:
A flat budget request coupled with inflation means a reduction in public services offered
and less purchasing power. This will affect all aspects of the library budget from heating
the building, printing, programming, and purchasing library materials.
Meeting and responding to cybersecurity risks successfully.
Politicization of public library materials and programming, which requires staff time and
resources to manage.
175
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Capital Outlay expenditures for the General Library are 9.5% of the Library Operation’s
fiscal year 2024 expenditure budget which includes $725,000 for collection materials. In
fiscal year 2023, Capital Outlay expenditures totaled 11.0% of the expenditure budget.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
73%
Services
13%
Supplies
4%
Carital Outlay
10%
Library Operations Division
FY24 Expenditures - $7,638,449
176
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Children Registering for
Summer Reading Programs 636 1,302 2,358 2,600 2,800
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of programs, displays,
and reading lists specifically
aimed at diverse audiences or
relating to themes of social
justice and racial equity.
343 270 523 602 692
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Community Members Visits to
the Bookmobile Per Week 378 93 115 300 320
378
93
115
300
320
0 50 100 150 200 250 300 350 400
FY 2020
FY 2021
FY 2022
FY 2023 Projected
FY 2024 Estimate
Community Members Visits to the
Bookmobile
177
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
development activities. City expenditures for 2.0 FTEs are reimbursed by the
Friends Foundation (Library Coordinator – Development and a Senior Library
Assistant)
Recent Accomplishments:
New departmental coordinator selected and onboarded.
Received Community Foundation grant for continued Local Libraries LIT (listen,
initiate, talk) speaker series programming.
Supported ICPL’s Summer Reading Program.
Initiated benchmarking process to increase profitability of The Book End, the
charitable bookstore run by the foundation (located on the 2nd floor of ICPL).
Upcoming Challenges:
Attracting and developing diverse board members and other volunteers.
Building long-lasting relationships with younger Foundation volunteers and donors.
178
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 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 2024 budget.
179
Senior Center
Department
Contact information
Coordinator: LaTasha DeLoach
Website: www.icgov.org
Telephone: 319-356-5220
Address: 28 South Linn Street
180
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.
“Older adults continue to fill in
many gaps in our community. The
Iowa City Senior Center provides a
place to continue learning,
connecting and staying well.”
- LaTasha DeLoach
-
181
Funds/Divisions
General Fund:
Senior Center Operations
Senior Center Operations
*Senior Center Administration
*Senior Center Programs
182
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.
183
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.
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 2022 there were 1,296 members with 123 or 10% on low income
scholarships. We are still slowly building our membership number with different
marketing deployments such as membership drives, and working towards other
methods such as referral options, etc. We continue to see many be cautious about in-
person activities and we see more new members that are new to the community coming
in weekly.
The Senior Center continues to provide virtual and hybrid classes. Membership is not
required to participate in the majority of Senior Center programs and services.
Membership still has perks such as use of the weight room and discounted parking and
some classes that are membership required.
Volunteer support continues to be a cornerstone of the Senior Center’s success. In fiscal
year 2022, there were 194 volunteers
Classes and activities provided to the community is reported with a system that lines up
with our mission and vision statements and are reported below. Class sizes vary from 5
to 120 participants
• Wellness - classes and activities which include nutrition, exercise, functional
movement, mental health, safety, spirituality, caregiving, disease prevention - 42
classes and/or activities
• Social Connections - classes and activities which includes friendship, shared
interests, space to meet, networking, extends beyond the building – 30 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 and inclusion - 19 classes and/or activities
184
• Lifelong Learning classes and activities which include vocational/occupational
training, sharing your passions, volunteering, learning new things, teaching
others – 88 classes and/or activities
• Approximately 21 offsite, 85 virtual, 26 culturally responsive classes, and 9
classes specifically about climate action.
Community services expand the Senior Center’s outreach into the surrounding
community. In fiscal year 2022 we continue to serve the public through our in-house
agency agreements with the Visiting Nurses Association, Horizons – Meals on Wheels
Inc. and TRAIL of Johnson County. Honoring Your Wishes had 33 consultations for
advanced care planning and 2 workshops attended by 12 community members. The
AARP tax aide reopened in FY2022 to in-person appointment and served the community
with 257 appointments. The Senior Health Insurance Information Program (SHIIP)
counselors continued to serve the community virtually, hybrid and in-person throughout
FY2022. SHIIP connected with community members 1,335 opportunities with 737 in-
person, 10 home visits, 171 over ZOOM, 290 over the telephone and a variety of other
methods.
The Senior Center received $59,732 from the Friends of Senior Center Endowment in
fiscal year 2022.
The Senior Center continued providing 20 hours/week of operational space to TRAIL of
Johnson County in fiscal year 2022
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
Upcoming Challenges:
We have the upcoming decision of remaining in our current building or will we consider
moving to a new location. Either direction will cause consternation in the community.
Remaining in the building will still have the challenge of addressing unmet needs in this
location. A new location has many unknowns and be will also cause strain and stress
for those we serve.
We continue to see an uptick in needs of seniors in the community as we work towards
equitable outcomes for seniors across demographics in our population.
Reviewing the upcoming feasibility study will also impact our efforts to raise money for
the future renovations knowing approximately half or more of our current CIP funds will
go to renovating and restoring the exterior of our building.
185
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Senior Center Administration services expenditures increased by 23.6% in the fiscal year
2024 budget primarily due to $50,000 was added for consulting fees for a million-dollar
capital fund raising campaign.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
69%
Services
26%
Supplies
5%
Senior Center
FY24 Expenditures - $1,154,420
186
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Wellness 77 26 42 45 50
Social Connections 60 22 30 35 40
Community Engagement 29 27 19 23 26
Lifelong Learning 103 102 88 100 105
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Annual Contribution $47,662 $47,622 $59,732 $61,000 $63,000
Change in Contribution 3.90% 0.00% 25.43% 2.10% 3.22%
Goal $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000
77
26
42
45
50
60
22
30
35
40
29
27
19
23
26
103
102
88
100
105
FY 2020
FY 2021
FY 2022
FY 2023 PROJECTED
FY 2024 ESTIMATE
Wellness Social Connections Community Engagement Lifelong Learning
187
Cost Recovery FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Cost Recovery Percentage 27% 21% 21% 25% 30%
Goal Cost Recovery 35% 35% 35% 30% 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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Senior Center member
Race/Ethnicity (Based on
optional information collected on
member registration form)
Out of
1,278
known
Out of
1,002
known
Out of
1,074
known
Out of
1,200
known
Out of
1,350
known
Asian 16 9 14 16 17
Black or African American 23 10 13 20 25
Hispanic or Latino 13 9 6 12 15
Multi-Racial 2 1 2 2 2
Native American/Alaskan 4 2 1 2 4
Pacific Islander 4 4 4 4 4
White 1,199 955 1,017 1,250 1,500
Self-identify 17 12 17 18 18
* At least until levels reflect community demographics of the 50 + population
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of diverse
representation or culturally
responsive programming
18 23 26 28 29
Percent of Members who
participate in the low-income
membership program.
9% 7% 10% 15% 17%
Goal 9-11% 9-11% 9-11% 10-12% 10-12%
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%.
188
Neighborhood &
Development Services
Department
Contact information
NDS Director: Tracy Hightshoe
Website: www.icgov.org
Telephone: 319-356-5120
Address: 410 E. Washington Street
189
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 community development
“NDS works to create community and find
solutions that promote healthy
neighborhoods and a vibrant business
community."
- Tracy Hightshoe
190
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)
191
Department Staffing
The Neighborhood & Development Services Department has 46.30 FTE across 4 divisions and
10 activities.
Senior Management
Development Services Neighborhood Sevices MPOJC Executive
Coordinator Coordinator Director
Danielle Sitzman Erika Kubly Kent Ralston
7.80
4.00
12.00 8.80
5.20
1.70
1.30
5.50
NDS Department FTE by Activity
Building Inspections Community Development
Housing Authority Housing Inspection
MPOJC Neighborhood Outreach
NDS Administration Urban Planning
192
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:
Launched the South District Program, modeled after the UniverCity program where we
purchased, renovated, and sold 70 homes in our downtown and campus neighborhoods. The
City purchased a total of 11 duplexes (22 units) for the program centered in the Taylor
Dr./Davis St. neighborhood near Wetherby Park. Four homes have been renovated and sold
to income eligible homebuyers from the neighborhood. Two are currently for sale. To avoid
displacement, 11 of the 16 units purchased in 2021 remain occupied. Once both units in a
duplex are vacant, rehabilitation starts. Completed homes are sold to income eligible
homebuyers at affordable sales prices. All buyers must be income eligible, but first
preference is provided to those currently living in the neighborhood. The City provides a
$35,000 declining balance loan and provides up to $25,000 in HOME downpayment
assistance to the qualifying buyer. Before approval all buyers must complete a HUD certified
homebuyer financial counseling course.
Entered various partnerships to expose ICCSD students and women to the construction
trades. Partnered with Kirkwood and the Greater Iowa City Home Builders Association (HBA)
to offer the Residential Construction Confidence Course for Women for 15 participants last
winter and recently sold the lot at 724 Ronalds Street for the next student built house in
partnership with the ICCSD and HBA.
193
Have committed over $4.3 million in local recovery funds through the American Rescue Plan
Act (ARPA) to area partners and recently allocated $500,000 in non-profit assistance and
workforce development to local agencies.
NDS has hired 17 new staff members since January 1, 2021 due to regular turnover and
retirements. This represents 35% of our department. Training and onboarding efforts
continue so that we can operate as efficiently as possible.
Upcoming Challenges:
The complexity, lack of flexibility and number of reviews in our development process. We
currently have our existing zoning districts, conservation/historic districts, sensitive areas
ordinance, and design overlays, but we also have the Peninsula Code, Eastside Mixed Use
District, Riverfront Crossings Form Based Code with eight sub-districts, and the new South
District Form Based Code to learn and implement. Staff is also currently working on the
adoption of a form based zoning code for a portion of the Southwest District following
completion of the Rohret South Subarea Comprehensive Plan. Our development process is
time consuming and there is difficulty understanding requirements amongst enforcement
officials, other departments, and the development community.
Staff capacity throughout the department. 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, HOME-ARP and ARPA funds in response
to COVID-19 for low-moderate income households. These funds are addition to our regular
HUD entitlements and local funds (CDBG, HOME and Affordable Housing Fund dollars).
MPO will be allocating over $11 million in Surface Transportation Block Grant and
Transportation Alternative Program funds for the urbanized area. Administering these funds
while spending out current funds in a timely and effective manner, and in compliance with all
the new rules, will be challenging.
194
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Services expenditures decreased by 20.2% in the fiscal year 2024 budget primarily due to an
decrease in server/storage chargebacks.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Personnel
86%
Services
13%
Supplies
1%
Neighborhood & Development Admin FY24
Expenditures - $285,096
195
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, housing rehabilitation
programs, and administers various federal and state programs that primarily serve
households with low to moderate incomes. The City's federal Community Block Grant
(CDBG) and HOME programs are 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.
Community Development staff coordinate with the United Way of Johnson County and the
Housing and Community Development Commission to provide 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.
Housing Inspection complete the 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.
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), Augusta Place (six units),
South District Townhomes (sixteen units) and Railroad Rental units (three homes). 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 1,155 Housing Choice Voucher Program (HCVP) vouchers, 95 Veterans
Affairs Supportive Housing (VASH) vouchers, 78 Mainstream Vouchers for Permanent
Supportive Housing, 69 Emergency Housing Vouchers, and 60 Project Based vouchers
for Permanent Supportive Housing.
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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
are low-density units scattered throughout Iowa City and were constructed to conform and
blend into the existing neighborhood architecture.
Boards and Commissions:
Housing and Community Development Commission considers, 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 35 affordable housing units through CDBG and HOME funds, including rental acquisition,
rental rehab, and owner-occupied rehab.
Assisted four households with home repair to mitigate environmental triggers for asthma or other
lung disorders through the Healthy Homes program.
Acquired eight duplex properties in the South District Neighborhood and made repairs to bring
occupied units up to code. Once units are vacated, they will be rehabbed for affordable
homeownership.
Partnered with GreenState Credit Union to create a down payment assistance program that
serves low-income census tracts of Iowa City.
Provided technical assistance funds to support in-home childcare providers through 4Cs.
Awarded $705,434 to 18 legacy agencies and $33,625 to three emerging agencies through the
Aid to Agency funding allocation.
Provided $700,000 in FY22 Affordable Housing Funds to the Housing Trust Fund of Johnson
County who allocated funds to the following projects:
o Rebuild of Shelter House’s Amhurst lodge which was destroyed in a fire in 2020 and
provides permanent supportive housing for six individuals.
o Shelter House’s 501 Project which provides permanent supportive housing to 36
individuals experiencing chronic homelessness.
o DVIP’s shelter new construction which will serve victims of domestic violence.
o Inside Out Reentry’s rental acquisition project which will house people leaving
incarceration.
Allocated $23,750 of Affordable Housing Funds to Center for Worker Justice to assist households
with applications for state rental assistance.
Provided $17,500 in Affordable Housing Funds for weatherization of Forest View mobile homes in
partnership with Iowa Valley Habitat for Humanity.
Served 212 households through the Security Deposit Assistance program administered by
CommUnity Crisis Services and Food Bank that serves tenants below 50% of the Area Median
Income.
Continued to provide emergency housing assistance through Shelter House using CDBG-CV
funds. 63 households were served in FY22, 95% of which were under 30% of the Area Median
Income.
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Hired an Associate Planner-Grant Specialist to assist with administering ARPA and HOME-ARP
funded projects.
Awarded over $4.3 million in ARPA funds to-date. This includes $939,082 to CommUnity Crisis
Services & Food Bank for Mobile Crisis Outreach expansion and $1,260,000 to 80 residents of
Forest View Mobile Home Park for relocation assistance (each resident was eligible for $15,750).
Collected $2,821,325 in affordable housing fee-in-lieu funds for the Gilbane project.
Provided ongoing monitoring for 93 units with affordable housing requirements in the Riverfront
Crossings District.
Utilized Energov land use management software for housing inspections and shifted from sending
notices of inspection and inspection reports by mail to email.
Continued 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.
Worked with property owners and managers to implement radon testing requirements in single
family detached and duplex rental properties to improve public health.
Provided assistance totaling $124,000 to three nonprofit public service providers who
serve low-income youth, persons facing homelessness, victims of domestic abuses, and
those in crisis.
Assisted 17 low-income homeowners with rehabilitation of their homes.
Continued to provide emergency housing assistance through Shelter House using CDBG-
CV funds. 63 households were served in FY22, 95% of which were under 30% of the Area
Median Income.
Implemented a new down payment assistance program in partnership with GreenState
Credit Union and closed with the first homebuyer.
Rehabbed rental properties through the Housing Fellowship that will serve four
households.
Created a partnership with Shelter House in 2021 to receive 69 Emergency Housing
Vouchers (EHV) to assist persons who are chronically homeless. 63 of the 69 EHV
vouchers have been issued. Effective October 1, 2022, 51 qualifying families and
individuals are under lease.
The Housing Choice Voucher Program is projected to pay approximately $9 million in
Housing Assistance Payments to landlords/owners of rental properties in Johnson County
in calendar year 2022.
Received an additional 16 Housing Assistance vouchers.
The Family Self-Sufficiency (FSS) program has 188 active participants. It is noteworthy
that this is one of the largest FSS programs nationally. This program helps participants
build a savings account as their income increases while working toward their goals with
the FSS Coordinator.
Deposit over $500,000 annually into FSS Participant Escrow accounts.
Continued administration of 78 Mainstream housing assistance vouchers; these vouchers
are solely for persons with disabling conditions.
Collaborated with Shelter House to implement 36 new project based vouchers at the 501
Project for individuals experiencing homelessness with a disabling condition
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Upcoming Challenges:
Staff capacity to administer all existing and new programs including those funded with ARPA and
HOME-ARP funds allocated through the American Rescue Plan Act. Each of these programs has
different program requirements to administer. Ongoing training is necessary for staff members
administering these grants.
Monitoring and oversight for projects and affordable housing as we expand efforts and increase
the number of affordable units under compliance.
Educating and getting buy-in from the rental community to fully utilize the land use software.
Meeting HUD timeliness standards for expenditure of funds.
Successful completion and close-out of remaining CDBG-CV projects.
Expand efforts to meet the needs of the community while providing the same level of
service for existing programs.
Successful administration of the HOME-ARP funds.
Staff capacity to administer and monitor all housing units during the compliance periods.
Moving forward following pandemic-related project delays and ensuring timely
expenditure of funds.
Continue to maximize our Federal resources; especially the Mainstream and Emergency
Housing vouchers which provide housing assistance to our most vulnerable populations.
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Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Community Development saw a 42.1% increase in services expenditures for fiscal year 2024
primarily due an increase in external loans.
Neighborhood Outreach saw a 74.9% decrease in capital outlay in the fiscal year 2024.
Housing Inspections supplies expenditures decreased by 30.4% in the fiscal year 2024
budget due to the addition of some office furniture in 2023.
Services expenditures for the Housing Authority Voucher Program increased in fiscal year
2024 due to a budgeted increase in landlord rents from fiscal year 2023.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual
2021 Actual
2022 Actual
2023 Reviesed
2024 Budget
2025 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
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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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Rental Permits 4,531 4,524 4,334 4,350 4,400
Rental Units 19,951 19,274 19,243 19,350 19,500
Housing, Zoning & Nuisance
Complaints 2,539 2,158 1,559 2,000 2,000
Percent Citizen
Complaints/Inquires are
Resolved within 14 days
80% 90% 88% NA NA
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Rental Properties Converted
to Single Family Homes
(UniverCity & South District)
3 2 1 2 2
Owner-Occupied Homes
Rehabilitated (GRIP) 10 1 5 5 5
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.
0
500
1,000
1,500
2,000
2,500
3,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Housing, Zoning & Nuisance
Complaints
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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.
Performance Measures: FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of neighborhoods with
active leadership and
established community link.
16 16 16 17 20
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Good Neighborhood Meetings 4 3 4 5 5
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Public Art Projects 2 15 20 30 40
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 2020* FY 2021* FY 2022 FY 2023
Projected
FY
2024**
Estimate
Legacy Agencies Assisted 18 18 18 18 21
Average Funds per Legacy Agency $33,083 $36,570 $39,191 $37,128 $34,559
Emerging Agencies Assisted 3 2 3 3 3
Average Funds per Emerging
Agency $6,333 $8,369 $10,000 $11,208 $12,600
Total Funds Spent/Allocated $644,500 $675,000 $719,250 $739,059 $757,511
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Total Agencies Assisted 21 20 21 21 24
Average Funds per Agency $29,262 $33,750 $35,191 $35,193 $31,814
*Aid to Agencies funding was split into two categories beginning in FY20 (Legacy/Emerging)
** Three new Legacy Agencies are eligible to apply in FY24, which will decrease funds available for existing
agencies at the projected budget.
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Total Participants 240 215 225 220 215
% of Participants with Escrow
Accounts 92% 88% 89% 89% 89%
% of Participants with Increased
Income versus Prior Year 64% 52% 59% 60% 61%
FSS Graduates 39 21 32 33 33
0
5
10
15
20
25
30
35
40
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Family Self Sufficiency Graduates
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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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Actual Occupancy Rate for
Fiscal Year (Goal – 95%) 91% 91% 97% 92% 92%
Performance Measures: CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
% 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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
HCVP Homeownership
Vouchers $66,679 $77,773 $86,471 $88,144 $101,184
HCVP Non-Elderly Disabled
Vouchers $329,382 $333,260 $374,321 $382,305 $385,000
HCVP Portable Vouchers $296,829 $149,328 $230,179 $197,073 $210,000
VASH Vouchers $330,016 $350,673 $332,202 $333,311 $350,500
Mainstream Vouchers N/A $51,182 $276,941 $469,217 $475,000
Emergency Housing Vouchers N/A N/A $89,497 $404,733 $410,000
All Other HCVP Vouchers $6,678,413 $6,601,056 $6,695,368 $7,271,770 $7,893,132
Total HAP Payments (includes
FSS Escrow Deposits) $8,358,264 $8,060,850 $8,598,802 $9,786,553 $10,445,816
Total Voucher Utilization
(# of vouchers leased on the
first day of the month)
101% 98% 92% 94% 100%
Total Voucher Utilization
(# of vouchers leased on the
last day of the month)
101% 99% 91% 91% 100%
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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 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, site plan, 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
205
alternate materials and methods of construction and to provide for reasonable
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:
Completed significant work towards a Comprehensive Plan update for the Rohret South
Subarea of the Southwest District Plan.
Completed Tailwinds-E. College Street-development agreement, rezoning, design, site, and
building code review to preserve historic buildings and construct new 11-story residential
building.
Upcoming Challenges:
Adoption of a form-based zoning code for a portion of the Southwest District following completion
of the Rohret South Subarea Comprehensive Plan.
Engagement with the community to update the City-wide Comprehensive Plan and District plans
to incorporate key future land use, affordable housing, equity, and climate action goals.
Support the adoption of an update to the Affordable Housing Action Plan through immediate
code changes to improve housing affordability.
Assist with program development to incentivize improved energy efficiency in new and existing
buildings in the community.
Review city-wide parking regulations and consider innovative ways to encourage alternative
travel modes and housing.
206
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Building Inspection had an overall decrease of 8.5% which falls primarily in personnel
changes.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
$969,455
$988,523
$1,035,577
$1,184,422
$1,084,293
$1,115,128
$787,577
$611,041
$669,493
$892,861
$923,649
$948,996
$- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000
2020 Actual
2021 Actual
2022 Actual
2023 Revised
2024 Budget
2025 Projection
DEVELOPMENT SERVICES
Building Inspections Urban Planning
207
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
New Single Family Dwellings 80 97 133 138 138
Total Building Permits 702 651 720 752 752
Total Value of Construction (in
millions) $231.5 $87.3 $135.5 $150.0 $189.0
Percent change year over year 20.1% -62.3% 55.2% 11% 26%
*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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Annexations 1 1 2 2 1
Rezonings 6 9 8 10 10
Preliminary Plats 6 3 3 4 4
Final Plats 5 4 4 5 5
Code Amendments 6 6 6 5 5
Comprehensive Plan
Amendments 0 2 2 2 2
Right-of-way Vacations 0 2 3 2 2
County Zoning Items 8 7 3 6 6
Total 32 34 31 35 34
$0.0
$50.0
$100.0
$150.0
$200.0
$250.0
0
100
200
300
400
500
600
700
800
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
EstimateNew Single Family Dwellings Total Building Permits
Total Value of Construction (in millions)
208
Board of Adjustment FY 2020 FY 20202 FY 2022 FY 2023
Projected
FY 2024
Estimate
Special Exceptions 13 13 15 12 12
Appeals 0 0 0 0 0
Variances 0 0 0 0 0
Development Activity Metrics FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Acres Annexed 35.29 3.6 76.5 200.0 28.9
Acres Zoned Residential 72.1 37.2 61.0 62.6 62.6
Acres Zoned Commercial 0 17.68 55.03 24.90 24.90
Acres Zoned Mixed-Use / RF
Crossings 2.75 5.90 0.13 3.52 3.52
Acres Zoned Commercial / Office 0.00 0.00 0.00 0.00 0.00
Residential Lots Final Platted /
Created 83 59 59 58 58
Commercial Lots Final Platted /
Created 0 2 1 2 1.5
Public Meetings Staffed FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Planning and Zoning 13 16 17 17 17
Board of Adjustment 11 8 8 8 8
Historic Preservation 12 13 13 13 13
Comp. Plan-related 0 3 2 2 2
Good Neighbor 4 3 4 5 5
Other public meetings 14 5 0 6 6
Historic Preservation Commission
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Project Reviews 96 94 105 90 100
Additional Landmarks 2 6 0 1 2
Additional properties in
historic/conservation districts 0 1 0 1 0
Properties rehabed, restored, or
converted through adaptive reuse 24 24 24 24 24
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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 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 efforts for all modes of
transportation. Projects include short and long-range transportation plans, corridor
studies, intersection analyses, reports, and review of development projects. The MPO
also prepares state and federal grant applications and fulfills the associated administration
and regulation compliance.
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Recent Accomplishments:
Completion of fiscal year 2022 Transportation
Planning Work Program projects & adoption of the
fiscal year 2023 Work Program.
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 the year-end National Transit
Database Annual Reports for Iowa City Transit, Coralville Transit and University of Iowa
Cambus.
Allocation and programming of more than $17.3 million in federal COVID emergency
relief funding for local transit agencies.
Completion of the MPO Long Range Transportation Plan revision and adoption by the
Iowa DOT, Federal Transit Administration, and Federal Highway Administration.
Upcoming Challenges:
Completion of the year-end National
Transit Database Annual Reports for
Iowa City Transit, Coralville Transit
and University of Iowa Cambus.
Completion of the MPO Fiscal Year
2024-2027 Transportation
Improvement Program and
acceptance by the Iowa DOT,
Federal Transit Administration, and
Federal Highway Administration.
Completion of fiscal year 2023 Transportation Planning Work Program projects &
adoption of the fiscal year 2024 Work Program
Allocation and programming of a projected $11 million in Surface Transportation Block
Grant and Transportation Alternative Program funds for the urbanized area.
Successful completion of the MPOJC quadrennial planning review by the Federal
Highway Administration.
211
Budget highlights
Service Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
Financial Highlights
Services Expenditures increased 11.8% in 2024 due to the increase in the annual ECICOG
annual payment.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
PERSONNEL SERVICES SUPPLIES
MPOJC
FY24 Expenditures - $830,005
Personnel Services Supplies
212
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Grant Awards Received for the
City 2,763,479 3,564,207 2,342,924 2,890,203 2,890,203
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 2019 CY 2020 CY 2021 CY 2022
Projected*
CY 2023
Estimate*
Property Damage Only 1,065 534 928 842 842
Possible/Unknown Injury 195 113 164 157 157
Minor Injury 92 72 103 89 89
Major Injury 9 13 14 12 12
Fatal 2 1 1 1 1
Totals 1,363 733 1,210 1,102 1,102
*Average of CY 2019-2021
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 2019 CY 2020 CY 2021 CY 2022
Projected*
CY 2023
Estimate*
Total Vehicle Miles Traveled
Per Capita 4,803 4,126 4,573 4,501 4,501
Metric tonnes of Vehicle CO2e
Per Capita 2.10 1.82 2.02 1.98 1.98
*Average of CY 2019-2021
213
Bicycle & Pedestrian Collisions: Includes all reported collisions involving bicycles or pedestrians. Department
objective is to have zero fatalities.
Transportation Safety
(Bicycle & Pedestrian
Collisions)
CY 2019 CY 2020 CY 2021 CY 2022
Projected*
CY 2023
Estimate*
Property Damage Only 0 1 2 1 1
Possible/Unknown Injury 12 8 5 8 8
Minor Injury 28 13 23 21 21
Major Injury 3 5 2 3 3
Fatal 0 0 0 0 0
Totals 43 27 32 34 34
*Average of CY 2019-2021
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 2009* CY 2012* CY 2015* CY 2018* CY
2020**
Drove alone 63.1 63.6 57.0 58.0 58.6
2 or more person carpool 14.3 12.6 8.9 8.4 7.5
Transit 6.9 7.3 9.9 8.6 7.8
Bike 2.2 2.6 3.7 3.5 n/a
Walked 10.7 10.4 16.0 15.7 14.5
Taxi, Motorcycle and other
means 0.8 1.5 1.2 1.6 4.7
Worked at Home 2.0 2.1 3.5 4.2 7.0
**3-year American Community Survey data. ** 5-year American Community Survey data
Drove alone
58.6
59%
2 or more person
carpool
7%
Transit
8%
Bike
0%
Walked
14%
Taxi, Motorcycle and
other means
5%
Worked at Home
7%
CY 2020**
214
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
215
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 does not matter if its routine
maintenance or responding to an extreme
weather event, it is our privilege to be able to
serve the Iowa City community."
- Ron Knoche
216
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
*EngineeringServices
*StormwaterOperations
*StormwaterCapital Reserves
Streets
Operations
*Road Use TaxAdministration
*Sidewalk
Inspection
*TrafficEngineering
*Streets SystemMaintenance
Water Operations
*Administration
*Treatment Plant
Operations
*DistributionSystem
*Customer Service
*Debt Service
*Capital Reserves
Wastewater
Operations
*Administration
*Treatment PlantOperations
*Lift Stations
*CollectionSystems
*Debt Service
*Capital Reserves
Resource
Management
*LandfillAdministration
*LandfillOperations
*LandfillReplacementReserves
*Solid WasteSurchargeReserve
*Landfill ClosureReserves
*Refuse
Administration
*Refuse
Operations
*Yard WasteCollection
*CurbsideRecyclingCollection
*WhiteGoods/BulkyCollection
Equipment
Services
*General FleetMaintenance
*EquipmentReplacement
Reserves
217
Department Staffing
The Public Works Department has 163.76 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
21.50
26.25
32.25
37.51
11.00
33.25
PW Admin Engineering Wastewater Water ResourceManagement Equipment Streets
Public Works FTE by Division
218
PW Admin $ 588,437
Engineering $ 3,489,931
Wastewater $ 8,183,257
Water $ 10,085,483
Resource Management $ 10,735,994
Equipment $ 6,554,320
Streets $ 7,792,239
1%7%
17%
21%
23%
14%
17%
Public Works
FY24 Expenditures - $47,429,661
PW Admin
Engineering
Wastewater
Water
Resource Management
Equipment
Streets
219
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:
Implementation of Phase 1 of the asset management software.
Updated the Sanitary Sewer System mapping.
Updated Sidewalk Café policy.
Deceased sand use in winter maintenance due to the continued implementation of Salt Brine
and other winter maintenance treatments.
Continued development of staff for right of way management and construction inspection.
Upcoming Challenges:
Continued workforce development and succession planning.
Implementation of Phases 2 and 3 of the asset management software.
Continued collection and updating of asset inventory for public infrastructure.
Continued planning for the next phase of the Public Works Complex construction.
Increased demand for Right of way management due to city-wide fiber optic installation.
Supply chain impacts on daily operations and Capital Improvement Project schedules.
220
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
The Public Works Facility Services expenditures increased 20.8% due to accreditation cost,
building improvements and increase in heating fuel cost.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projection
Public Works Administration
FY24 Expenditures - $588,437
Personnel Services Supplies
221
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Sidewalk Cafes 34 34 33 32 33
Street Cafes 4 3 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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Use of ROW 6 9 7 9 8
34 34
33
32
33
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
SIDEWALK CAFES
222
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 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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
License Agreements Issued 2 0 1 1 0
0
1
1
2
2
3
CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
License Agreements Issued
License Agreements Issued
223
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 stormwater utility.
General Fund Activities:
Engineering performs work in connection with all municipal public works improvements,
including bridges, roads, sidewalks, water mains, sanitary sewers, and stormwater
systems. Engineering staff review subdivision plans, design public works improvement
projects, perform survey work, and inspect the construction of public works projects and
subdivision improvements. Division staff also aid other departments in the design and
construction of public improvement projects.
Stormwater 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 stormwater funds that are set aside for the
replacement of stormwater and storm sewer infrastructure and to provide for the repair
and restoration of public stream banks.
Recent Accomplishments:
Substantial completion of the Asphalt Resurfacing 2021 and 2022 projects
Substantial completion of the First Avenue and Scott Boulevard Intersection Improvements
Project
Substantial completion of the Orchard Street Reconstruction Project
Substantial completion of the Melrose Avenue / IWV Road – Highway 218 to Hebl Avenue
Improvement Project
Completion of the Idyllwild Drainage Diversion Project
Completion of the Second Avenue Bridge Project
Completion of the Scott Boulevard Trunk Sewer Extension Project
Hosted 18 events, where volunteers logged 96 hours of service to clean up the City’s
watersheds, waterways, wetlands, prairies, and other natural spaces in calendar year
2021
The Stormwater Quality Best Management Practices Program participated in a total of 38
projects aimed at improving stormwater runoff water quality throughout the community,
providing approximately $34,000 toward total combined project costs in fiscal year 2022
224
Initiated 7 creek repair projects totaling approximately $59,000 to repair damaged areas
along local creeks in fiscal year 2022
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 American Legion Road Improvements Project
Complete construction of the Fairchild Street Reconstruction Project
Complete construction of the Benton Street Rehabilitation Project
Complete construction of the Rochester Avenue Reconstruction Project
Complete construction of the Highway 6 Trail Project – Fairmeadows to Heinz
Complete construction of the North Westminster Storm Sewer Improvements
Project
Complete design and construction of the Gilbert Street Bridge Project
Complete design and construction of the Riverside Drive Pedestrian Improvements Project at
the IAIS Railroad
Complete design and construction of the Rohret South Sewer Project
Design and construction of the 2023 pavement management projects
Adopt SUDAS Design Standards and implementation of SUDAS design standards for
Stormwater infrastructure
Development of a right-of-way management ordinance
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 of the Dubuque Street Reconstruction Project
Complete design of the North Gilbert Street Reconstruction Project
Design of the Dodge Street Reconstruction Project
Design of the Burlington Street Bridge Replacement Project
Design of the Park Road Reconstruction Project – Rocky Shore to Riverside
Design of the Taft Avenue Reconstruction Project – American Legion to Lower West Branch
225
Budget highlights
Service Level Change Summary
In the Engineering Services there are no service level changes included in the fiscal year
2024 budget
In the Stormwater Operations fiscal year 2024 budget, a proposed increase of 50 cents per
month is budgeted.
Financial Highlights
Engineering Services expenditures increased 3.86% mainly due to increased personnel cost..
Stormwater Operations
Capital Outlay
expenditures include
$30,500 for a vehicle
purchase. Supplies
expenditures increased
$7,500 primarily due to
Cartegraph subscription.
Staffing Level
Change Summary
A 1.00 FTE Civil
Engineer and 1.00 FTE
Asset Management Technician were added in fiscal year 2024 budget. The Asset
Management Technician cost will be split between Engineering, Streets, Wastewater and
Stormwater.
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Engineering Services
FY24 Expenditures - $2,751,450
Personnel Services Supplies Capital Outlay
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Stormwater
FY24 Expenditures - $738,481
Personnel Services Supplies Capital Outlay
226
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 33 22 30 27 26
# of Projects Accepted 2 6 4 4 4
# of Subdivision Accepted 1.13 1.58 0.85 1.00 1.00
Streets (miles) 1.95 2.57 1.18 1.00 1.00
Water Main (miles) 0.68 1.57 1.18 1.00 1.00
Sanitary Sewer (miles) 1.92 1.70 1.10 1.00 1.00
Storm Sewer (miles) 47 36 16 30 30
Fire Hydrants 1.97 0.03 0.36 1.00 1.30
Trails/Sidewalks (miles) 0 0 0 0 0
Lift Station 0 0 1 0 0
Traffic Signals 1 0 0 0 0
Pedestrian Bridge
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Excavation Permits Issued 453 409 624 600 450
Sidewalk Hazards
Identified Addresses 428 279 307 320 300
Sidewalk Hazards
Identified # of Squares 1,444 1,181 826 750 700
0 5 10 15 20 25 30 35
FY 2020
FY 2021
FY 2022
FY 2023 Projected
FY 2024 Estimate
Number of Projects Accepted
227
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number Funded 25 26 38 46 50
Amount $30,813 $29,037 $34,393 $42,000 $46,000
Creek Maintenance – Grant
Applications FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number Funded 15 17 7 4 5
Amount $110,350 $116,927 $59,200 $40,000 $55,000
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 CY 2019 CY 2020 CY 2021* CY 2022*
Projected
CY 2023*
Estimate
Events 22 20 18 16 28
Volunteers 468 3 50 65 68
Volunteer Hours 1,836 120 96 312 326
Value $44,119 $3,019 $2,534 $8,237 $8,606
** amount is calculated using FEMA’s Volunteer Rate of $26.4/hour
$0
$0
$0
$1
$1
$1
$1
0
10
20
30
40
50
60
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
SW BMP Grants Funded Creek Grants Funded
228
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.
229
Recent Accomplishments:
Patched approximately 4,558 potholes and replaced 196 street panels in fiscal year 2022
Leaf program picked up 467 loads totaling 1,256 tons in fiscal year 2022
Replaced 2,704 street signs in fiscal year 2022 to comply with Federal retro-reflectivity
requirements.
Completed five street sweeping passes of the entire street network.
Street sweeping program picked up 103 loads totaling 702 tons in fiscal year 2022
Sprayed all pavement markings including a second fall application on major streets.
Assisted other Divisions and Departments with tasks such as sign installations, water main
breaks, traffic control setup, erosion control, tree removal, and concrete projects.
7,661 tons of concrete were recycled and crushed into rock that used by Streets, Parks, Landfill,
and Water.
In fiscal year 2022, during some snow events Streets staff started applying straight salt and brine
to our streets rather than 50% sand 50% salt mix. The decrease in sand in our winter operations
reduces the amount of debris needed to be picked up from our streets in the spring, and reduces
that amount of material that may go down our storm sewers.
Upcoming Challenges:
Limited road use tax revenues inhibit adequate preventive street maintenance and
material cost increase.
Deferred maintenance will result in poorer pavement quality and increased demand for
patching and temporary repairs and reconstruction.
Completing existing work assignments such as pavement repairs, leaf collection, and
snow plowing with current revenue and resource levels.
Additional bike lanes, crosswalks, speed humps, and roundabouts to maintain pavement
markings.
Supply, demand, and cost for equipment has gone up. This has increased the ongoing
cost of replacement for equipment and has made a huge impact on our rental end loader
fleet for winter services. Our inability to rent end loaders will affect how fast we are able to
clean up snow after any snow event.
Cold storage for equipment and material when Transit and Equipment move on to the
Public Works site.
Upgrading unsupported Autoscope controlled intersections.
Additional specialty lighting and banners to manage and maintain.
To install PTZ cameras at all signalized intersections.
230
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Traffic Engineering expenditures decreased in fiscal year 2024 by $52,448 or 3.5% largely
due to capital outlay expenditures decreasing $115,000.
Streets System Maintenance had over 100% increase in Capital Outlay expenditures for a
grader at $200,000
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 5.4% in fiscal year 2024 which is an
increase of $510,316 over 2023.
Staffing Level Change Summary
A 1.00 FTE Asset Management Technician was added in fiscal year 2024 budget. The Asset
Management Technician cost will be split between Engineering, Streets, Wastewater and
Stormwater
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025
Projected
Streets
FY24 Expenditures -
$7,792,239
Personnel Services Supplies Capital Outlay
231
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Signs Replaced 946 1,486 2,704 1,400 1,400
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Loads 169 157 103 125 125
Tons 1,079 1,256 702 850 850
Leaf Vacuum Pickup Season -
Packer Truck Loads of Leaves FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Loads 46 23 16 20 20
Tons 368 184 128 160 160
Leaf Vacuum Pickup Season -
Dump Truck Loads of Leaves FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Loads 516.25 612 451 500 500
Tons 1290.63 1,531 1,128 1,250 1,250
0
500
1,000
1,500
2,000
2,500
3,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Signs Replaced
232
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
5 Year
Average
Concrete (yards) 1751.25 1238.75 1765.99 1,700 1,700 1,516.11
Asphalt (tons) 445.05 446.43 414.39 425 425 352.30
Rock (tons) 2,028.96 2,599.21 1,065.28 750.00 750.00 1,582.03
Streets (miles) 295 250 250 252 254 275
*Miles calculated based on snow route street centerline, divided roadways counted in both directions.
Workload Measures FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Potholes Patched 4,945 4,960 4,558 4,675 4,675
Street Panels –
Removal/Replacement 195 138 196 188 188
195
138
196 188 188
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Street Panels –
Removal/Replacement
233
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 7.4 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 16 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.
234
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:
Melrose Court Sanitary Sewer Sanitary Sewer Replacement is complete.
Nevada Avenue Sanitary Sewer Replacement Project is complete.
Tank 8801 Brick Facade replacement completed.
New controls were in-stalled at Northwest and Naples lift stations.
New E-Ride utility trucks have been ordered for Operations and Maintenance.
New controls for several lift stations. These include Northwest and Naples, with all
work completed by WWD staff.
Completion of the Scott Blvd Trunk Sewer allowed for the abandonment of the
Windsor Ridge Lift Station and associated force main. The station has been removed
complete and the force main will be filled with flowable mortar in FY24.
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.
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.
Continue to review and approve multiple projects received through BlueBeam or
directly form Staff engineers.
Continuing to complete GIS data acquisition for the City’s Sanitary Collection System.
Working through cleaning up some of the data.
Kicked off Cartegraph implementation for the City’s Sanitary and Storm Water
Collection System with recently acquired GIS data.
The University of Iowa Technology Park Gross Win green house in operation.
The Methane Feasibility Study was completed, and recommendations will be acted on
in the Digester Complex Rehabilitation Study.
Upcoming Challenges:
Digester Complex Rehabilitation Project is almost complete, and many problem areas
were identified that could results in several projects over the next 10 to 15 years. Staff
is working to identify which is the best course that includes findings from the
aforementioned study that addresses phosphorous removal/remediation and how to
incorporate finding from the Methane Feasibility Study.
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. This project is under
construction at this time.
235
A project for replacement of the grit classifier, rehabilitate electrical/instrumentation on
the aeration basins, placement of Parshall flumes in the influent channel, replacement
of the dewatered biosolids conveyor and installation of new mixers (result of a mixing
zone study last year), is under design for a CY 2023 installation.
Rebuild 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 Country Club and Rundell and Center lift stations. All work completed
by WWD staff.
Continued yearly sewer maintenance program that includes lining, spot repairs and
make repairs of sewer deficiencies as found to maintain the integrity of the sanitary
sewer.
Continued review of development projects within the City in conjunction with
Engineering, to ensure City standards are followed, and meets our long-term goals.
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 optimize the Sewer Main
Replacement fund. This incorporates the current lining repair program and captures
sewer replacement projects.
The WWD Continues to work with the University of Iowa CEE Department on
development of a technology park. The mission is 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.
Continue to retain staff and train new replacement staff.
236
Budget highlights
Service Level Change Summary
In the Wastewater fiscal year 2024 budget, a 2% proposed rate increase is budgeted.
Financial Highlights
In Wastewater Administration, services expenditures increased by 6.7% in the fiscal year
2024 budget largely due to customer service and administrative chargebacks.
In Wastewater Treatment Plant Operations, services expenditures increased by 7.7% due to
an increase in budgets for heating fuel as well as hauling and maintenance costs for fiscal
year 2024.
Capital outlay expenditures for Lift Stations is $0 for 2024. With no change in supplies
expenditures this leaves 6.8% increase in services expenditures.
Staffing Level Change Summary
A 1.00 FTE Asset Management Technician was added in fiscal year 2024 budget. The Asset
Management Technician cost will be split between Engineering, Streets, Wastewater and
Stormwater
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Wastewater
FY24 Expendidtures - $8,183,257
Personnel Services Supplies Capital Outlay Debt Service Total Expenditures
237
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate Goal
Percent Removal* 98.7% 98.7% 98.7% 98.8% 98.8% 98.0%
Total Suspended Solids (TSS) FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate Goal
Percent Removal* 98.1% 98.1% 98.2% 98.3% 98.3% 98.0%
Ammonia (NH3) FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate Goal
Percent Removal* 85.3% 88.0% 85.7% 90.0% 92.0% 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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of SSOs per Year** 6 17 13 10 10
Sewer Jetting, Miles per Year* 43 49.5 52.4 53 53
Video Inspection, Miles per Year* 21 13.2 10.8 31 31
* Higher Number is Better-Video/SLRAT ** Lower Number is Better
75.0%
80.0%
85.0%
90.0%
95.0%
100.0%
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
CBOD % Removal TSS % Removal NH# % Removal
238
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.
Water quality data is available through the annual Consumer Confidence Report .
The water rates are a combination of a monthly service fee based on the diameter of the
service line to the property which covers the first 748 gallons of water usage, and a declining
volumetric rate. Residents pay less then $0.01 per gallon of safe drinking water delivered to
any location they choose any time of day year-round. For comparison a gallon of bottled
water costs about $5 on the low end not including any costs associated pickup and purchase.
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.
239
Recent Accomplishments:
Cleaning two alluvial wells which included the removal of approximately 135 tons of
sand.
Connected the Peninsula Well Field to a more resilient power feed with a manual bus
transfer switch for an alternative circuit.
Implemented a more efficient utility locate process.
Restarted the utility bill collection process.
Assisted in the inspection and testing of multiple water main installations.
Successfully adapted to new CDL testing requirements.
Upcoming Challenges:
Upgrade of one alluvial well.
Upgrade of chlorine disinfection system.
Coating and preserving multiple outdoor electrical components.
Continuing to record private service line information for lead and copper rule revisions.
Participate in the EPA UCMR5 from 2023-2025 to develop a nationwide database of
PFAS and lithium contamination in fresh waters.
Complete and integrate new survey-grade asset inventory information into ArcGIS.
Continue to train new personnel and promote professional certifications.
240
Budget highlights
Service Level Change Summary
In the Water fiscal year 2024 budget, a 4% proposed rate increase is budgeted.
Financial Highlights
In Water Treatment Plant Operations, capital outlay increased to $65,000 for turbine pump
rehab, tank inspections and process analyzer replacements.
Water Distribution System supplies expenditures are 35.9% or $30,000 for the annual water
distribution system materials.
Water Customer Service includes $766,332 in chargeback revenues in fiscal year 2024 for
services now shared with the Wastewater Fund. Supplies expenditures are 49.3% which
primarily is an increase in the annual Neptune meter system.
Staffing Level Change Summary
A 1.00 FTE MW I position was added in fiscal year 2024 budget.
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025
Projected
Water
FY24 Expenditures -
$10,085,483
Personnel Services Supplies Capital Outlay Debt Service
241
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 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
New Water Main in Miles 2.5 2.5 0.9 2.0 2.0
Water Main Replaced in
Miles 0.4 0.6 0.0 1.0 1.0
% system 0.2% 0.2% 0.0% 0.4% 0.4%
Annual Locates* in tickets 8,912 9,513 11,204 14,000 14,000
* 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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Water Pumped
(millions of gallons*) 1,951 2,024 2,016 2,000 2,000
Water Use
(gal. per capita per day) 69 73 74 75 75
Cost for one gallon of water** $0.0104 $0.0104 $0.0104 $0.0104 $0.0104
Unmetered Water Loss*** 9.9% 9.6% 11% 10.0% 10.0%
Metered, Unbilled Water**** 0.9% 0.9% 1.2% 1.0% 1.0%
(present worth at vol. rate) $1,025,000 $1,033,000 $1,154,000 $1,075,000 $1,075,000
* 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.
242
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Water Main Breaks*
(per 100 miles) 13 25 25 25 25
* The national median for water operations main breaks per 100 miles of main is 14.
("2012 Benchmarking", AWWA, 2014)
Performance Measure: CY 2019 CY 2020 CY 2021 CY 2022
Projected
CY 2023
Estimate
Non-payment Shutoffs 1,668 352* 0* 1,000 3,000
*Shutoffs in CY20 are suppressed due to COVID protocols beginning in March
243
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 135,000 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 and Organics Collection activities provide curbside collection for waste
such as grass, leaves, garden residue and food scraps. Approximately 60% of curbside
customers utilize carts for organics.
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 135,000 tons of solid waste, collects hundreds of
groundwater samples to evaluate environmental compliance, monitors landfill gas wells
monthly and takes quarterly surface emissions reading. 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.
244
Recent Accomplishments:
Lasting impacts on staff due to COVID and derecho seem to have reduced back to
normal or to the new normal.
A new full-time employee was hired in July 2022. This has significantly reduced staff
stress, reduced the need to borrow staff from other Divisions and improved our
response time on cart delivery and repair/replacement. It also gives leeway for an
additional route on holidays and during student move-out.
A third yard waste/organics route was implemented most days, significantly improving
yard waste/organics routes and reducing staff stress.
Three glass recycling locations were successfully added and are being serviced as
part of normal operations.
245
Staff continues to excel in meeting the demands of an ever-growing customer base
with space limitations. The landfill, recycling center, compost facility and hazardous
materials receiving facility regularly see over 350 customers per day in the busiest
months.
Staff continues to expand options and promotion for the proper disposal of hazardous
materials, including batteries. The program sees high usage which has resulted in a
strong battery diversion program and a reduction in landfill fires.
Formed Green Iowa AmeriCorps (GIA) partnership to support for many of our
programs including battery recycling program maintenance, outreach document
translation, litter clean-ups, etc. which offers our division support while providing GIA
team members with skill building and experience.
Recycling program usage continue to grow, including incoming yard waste and
outgoing compost, despite limited space.
In-person and virtual education and outreach programming continue to adapt and grow
to our community’s needs.
Three glass recycling locations were successfully added and are being serviced as
part of normal operations.
Trash tonnages appear to be trending back down after a significant increase in FY21.
A landfill gas infrastructure expansion project was successfully completed in May
2022. Design for the next landfill cell was completed and construction will begin in
spring 2023.
The site planning study continues with a consultant.
Upcoming Challenges:
The cardboard compactor at East Side regularly needs attention on weekends when
staff is not scheduled. Adding a compactor at the future new South Riverside
Recycling Site will significantly improve efficiency and reduce truck miles but will
increase need for weekend attention.
The timing of the purchase of new equipment continues to be a challenge.
Recycling truck 555 is due for trade-in 2025. The truck is the last of its kind in the fleet
and consistently has maintenance and operational issues. We would like to start the
purchase process as soon as possible; the different in cost between the existing truck
and the upgrade to the semi-automated is about $100,000. Please consider the Solid
Waste Surcharge Reserve (75750220) for funding for this upgrade.
Single stream recycling costs could increase significantly due to the timing of a
contract extension and anticipated significant market changes.
Wood waste and wood chip volumes continue to remain a challenge. We will continue
to explore options for wood waste other than wood chips.
Spatial restraints at the landfill limit potential new or expanded waste diversion,
recycling and composting options.
Multiple projects are in the works for the next few years, including a new landfill cell,
landfill traffic flow improvements and a new maintenance building.
246
Some features at East Side Recycling are dated (signage; $20,000 requested) and
need to be updated or are in poor shape (wind turbine, solar panels; $10,000
requested) and need to be removed. Please consider the Solid Waste Surcharge
Reserve (75750220) for funding for the signage improvements as appropriate.
The cardboard compactor at East Side regularly needs attention on weekends when
staff is not scheduled. Adding a compactor at the new South Riverside Recycling Site
will significantly improve efficiency and reduce truck miles but will increase need for
weekend attention.
Seasonal workers and litter pickers are not consistently available; staff is regularly paid
overtime for basic but essential tasks such as mowing, dumping roll-offs and picking
litter.
Landfill Operators and Heavy Equipment Operators worked over 2,022 total hours of
OT in FY21 and 1,986 OT hours in FY22.
247
Budget highlights
Service Level Change Summary
In the Refuse fiscal year 2024 budget, an increase in rates for special pick-ups and 24-hour
tags is budgeted. Also, proposed rate increases of $1 per month for both refuse and
recycling.
In the Landfill fiscal year 2024 budget, a minimum tipping fee rate of $14 for Iowa City
residents and $15 for others is budgeted.
Financial Highlights
Refuse Administration has an overall decrease of 16.9% for fiscal year 2024. With $0 capital
outlay over 2024 the primary increase is 8.4% in personnel.
Refuse Operations services expenditures increased 3.7% in the fiscal year 2024 budget due
increased vehicle replacement and rental chargebacks.
In Yard Waste Collection, personnel expenditures increased by 6.7% for the fiscal year 2024
budget due increased vehicle replacement and rental chargebacks.
Landfill Operations Capital Outlay expenditures includes $20,000 for signs for fiscal year
2024.
Staffing Level Change Summary
A 1.00 FTE MW I - Landfill position was added in fiscal year 2024 budget.
Refuse
FY24
Expenditures
- $4,627,383
Personnel Services
Supplies Capital Outlay
Landfill
FY24
Expenditures -
$6,108,611
Personnel Services
Supplies Capital Outlay
248
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Residential Refuse Collection Accounts 16,206 16,466 16,523 16,600 16,700
Refuse Tonnages 9,681 10,339 10,168 9,800 9,500
Recycling Tonnages 2,354 2,438 2,340 2,300 2,300
Yard Waste Tonnages 3,667 3,756 3,380 3,600 3,600
White Goods – Scheduled Pickups FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Appliances 322 387 402 400 400
Electronics 191 746 206 250 250
White Goods Route
Total Tonnages 243 563 366 350 350
15,800
16,000
16,200
16,400
16,600
16,800
0
2,000
4,000
6,000
8,000
10,000
12,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Refuse Tonnages
Refuse Tonnages Recycling Tonnages
Yard Waste Tonnages Residential Refuse Collection Accounts
249
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 2020 FY
2021
FY
2022
FY 2023
Projected
FY 2024
Estimate
Tons of Solid Waste Landfilled 128,270 151,823 135,557 130,000 120,000
Organics (Food Waste) FY 2020 FY
2021
FY
2022
FY 2023
Projected
FY 2024
Estimate
Tons Diverted to Composting 801 393 532 550 550
Recycling Drop Site FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Tons Collected 1,546 1,574 1,432 1,300 1,300
All Solid Waste Recycled FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Amount (%) 12.7% 11.9% 13.8% 15.0% 18.0%
0
200
400
600
800
1,000
1,200
1,400
1,600
1,800
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Tons Diverted from Landfill
Tons Diverted to Composting Tons Diverted to Recycling
250
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- Provides oversight for the City non-public safety
radios. In 2022, the City joined the Joint Emergency Communications Services
Association of Johnson County (JECSA) P25 radio network which removes the prior radio
infrastructure responsibilities.
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:
Diesel Exhaust Fluid dispensing system project at McCollister fuel site completed and
began operation in December 2021.
Upcoming Challenges:
Finding qualified technicians to fill open positions.
Funding equipment replacements with reserves available due to large year over year
price increases.
Design and funding for a new Fleet Maintenance Shop.
251
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2024 budget.
Financial Highlights
Supplies expenditures increased by 23.4% due to increased fuel prices as well as ongoing
vehicle repairs and maintenance.
Equipment replacement reserve capital outlay for expenditures in fiscal year 2024 total
$2,001,500.
Staffing Level Change Summary
In the fiscal year 2024 budget, there are no staffing level changes
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Equipment
FY24 Expenditures - $6,554,320
Personnel Services Supplies Capital Outlay
252
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Sale of Autos & Equipment $95,437 $296,970 $87,625 $125,000 $130,000
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Total Vehicles & Equipment
Maintained 571 596 600 608 615
Percent of Repairs Completed
in less than 1 Day 90.6% 89.2% 87.4% 90.0% 90.0%
Percent of Expenditures
Contracted with Outside
Vendors
28.0% 22.0% 19.1% 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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Number of Hybrid Electric
Vehicles (HEV) 3 10 14 20 26
Number of Battery Electric
Vehicles (BEV) 7 8 9 12 15
Number of full-electric utility
vehicles. 3 3 3 3 3
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
540
550
560
570
580
590
600
610
620
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Total Vehicles & Equipment Maintained
Percent of Repairs Completed in less than 1 Day
Percent of Expenditures Contracted with Outside Vendors
253
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
254
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
255
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
256
Department Staffing
The Transportation Services Department has 77.51 FTE across 3 divisions and 13 activities.
Senior Management
Associate Director of Transportation
Mark Rummel
3.00
22.88
51.63
Transportation Services Department
FTE by Division
Transportation Services Administration Parking Transit
257
Transportation Services Administration
$684,881
Parking
$4,359,209
Transit
$10,144,009
4%
29%
67%
Transportation Services -
FY24 Budget - $15,188,099
Transportation Services
Administration
Parking
Transit
258
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
Developing strategies to improve supply and access to short-term commercial parking
in the Downtown
Assisted Downtown District, Summer of the Arts, and other community organizations
with an increasing number of festivals and events
Upcoming Challenges:
Snow removal in CBD
Tile and drainage issues at the Downtown fountain
259
Rehabilitating refuse and recycling containers in the CBD
Maintenance of downtown alleys
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
CBD Maintenance Operations Services expenditures decreased by 12.85% in fiscal year
2024 largely due to a decrease in the budget for other building repairs and maintenance.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget.
71%
28%
1%0%
Transportation Services Admin
FY24 Expenditures - $684,881
Personnel
Services
Supplies
Capital Outlay
260
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.
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Recent Accomplishments:
Completed ninth year of First Hour Free resulting in 816,281 hours of free vehicle
parking
286,487 total digital parking transactions using the Passport app
Transition from Passport to ParkMobile app for digital parking payments
Replace electronic parking meter equipment
Upcoming Challenges:
Replace automated parking and enforcement systems
Accommodating commercial delivery growth in an evolving downtown environment
Rehabilitation and expansion of bike parking downtown
Bringing bikeshare/micromobilty share online
Rehabilitate refuse equipment in downtown
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Budget highlights
Service Level Change Summary
In the Parking fiscal year 2024 budget, a $5 increase per month in permit fee is budgeted.
Financial Highlights
In Parking Administration, Services expenditures increased by 3.3% in fiscal year 2024
primarily due to an increase in supplies for meetings and employee support.
On Street Operations Services expenditures increased by 35.1% in fiscal year 2024 primarily
due to financial services for meter fees, mobile app, web payment, etc.
In Parking Ramp Operations, supplies expenditures increased 65.3% or $5,846 in the fiscal
year 2024 budget. This is primarily for the purchase of new office furniture.
Staffing Level Change Summary
1.00 FTE Parking Enforcement Attendant was added for fiscal year 2024.
45%
54%
1%0%
Parking
FY24 Expenditures - $4,359,209
Personnel
Services
Supplies
Capital Outlay
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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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Transient Hours Parked 3,621,758 2,152,048 3,487,624 4,500,000 4,500,000
Percent Change -29.6% -40.6% 62.1% 29.0% 0.0%
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Credit Card Usage –
Access Controlled Facilities 81% 85% 83% 85% 90%
3,621,758
2,152,048
3,487,624
4,500,000 4,500,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
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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.
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Recent Accomplishments:
Iowa City Transit awarded the Federal Transit Administration’s Climate Challenge
award for “Most Collaborative” agency nationwide for efforts in partnering with the
State of Iowa and MidAmerican Energy to bring sustainable electric bus technology to
Iowa City
Revolutionized transit service by launching (4) battery electric buses into revenue
service
Maintained the transit service schedule despite persistent staffing challenges
Upcoming Challenges:
Commissioning final electric bus charging equipment
Ensuring adequate staffing levels to maintain operations
Implementing transit service level adjustments to improve on-time performance
Plan for transit service enhancements
Building transit ridership post-COVID
Finalize Federal Transit Administration planning and environmental review for a
replacement transit facility
Commencing design for new transit facility
Continue to pursue grant funding opportunities for a replacement transit facility
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Budget highlights
Service Level Change Summary
In the Transit fiscal year 2024 budget, a $5 increase per month in permit fees at Court Street
Transportation Center is budgeted.
Financial Highlights
Transportation Operations saw an increase of 16.45% in expenditures for fiscal year 2024
primarily due to the purchase of a new farebox system.
Services expenditures within Fleet Maintenance increased 143.0% in the fiscal year 2024
due to a large engine transmission repair.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2024 budget
48%
31%
13%
8%
Transit
FY24 Expenditures - $10,144,009
Personnel
Services
Supplies
Capital Outlay
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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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Riders per Revenue Vehicle
Hour 21.30 9.58 16.72 18.00 22.00
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Fare-box/Expense Ratio 16% 11% 14% 16% 20%
21.30
9.58
16.72 18.00
22.00
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Riders per Revenue Vehicle Hour
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Iowa City
Municipal Airport
Contact information
Airport Manager: Michael Tharp
Website: www.iowacityairport.org
Telephone: 319-356-5045
Address: 1801 S. Riverside Drive
269
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 public 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 (Jet Air, Inc) 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
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Funds/Divisions
Airport Fund:
Airport Operations
Airport
Commission
Airport Operations
*Airport Operations
*Capital Reserves
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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:
Hosted Summer of the Arts drive-in movie nights and Optimist Club pancake breakfast
Began work to complete Runway 25 changes and add runway landing distance
Received Iowa DOT grant to expand hangar infrastructure for private hangar
development
Received FAA Grant for runway pavement maintenance
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Upcoming Challenges:
Continued need to diversify revenue streams (majority of revenue comes from hangar
rental and fuel commissions
Reliance on state and federal grant funding for major projects
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2024 budget.
Financial Highlights
Supplies expenditures in fiscal year 2024 increased by 18.5% due to flight simulator
subscription. Overall expenditure increase is 3.33% or $13,088.
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 2024 budget.
Personnel
26%
Services
73%Supplies
1%
Capital Outlay
0%
Airport Operations
FY24 Expenditures - $406,307
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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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Hangar Rental Revenue $276,101 $282,286 $287,198 $294,378 $301,737
Levy Support FY 2020 FY 2021 FY 2022
Projected
FY 2023
Estimate
FY 2024
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 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
Jet Fuel Sold 267,715 341,406 455,766 480,000 480,000
Av Gas Sold 49,610 62,387 58,693 60,000 60,000
Total Gallons Sold 317,325 403,793 514,459 540,000 540,000
Number of Based Aircraft 92 92 92 92 92
$276,101
$282,286
$287,198
$294,378
$301,737
$260,000
$265,000
$270,000
$275,000
$280,000
$285,000
$290,000
$295,000
$300,000
$305,000
FY 2020 FY 2021 FY 2022 FY 2023
Projected
FY 2024
Estimate
HANGAR RENTAL REVENUE
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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.
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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
Stormwater. 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.
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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, revenues, 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
governmental 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.
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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
278
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
279
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
280
FINANCIAL SUMMARY
Preparation of the Financial Plan
Financial and Fiscal Policies
All Funds
Fund Balance Summary
Revenue Summary
Expenditure Summary
Inter Fund Transfer Schedules
Personnel Full Time Equivalents (FTE)
F
Y
2
0
2
4
281
282
PREPARATION OF THE FINANCIAL PLAN
Introduction
This Three-Year Financial Plan is for fiscal years 2023 through 2025. The Financial Plan
includes the current year revised budget (fiscal year 2023), the one-year annual budget as
required by Iowa Code (fiscal year 2024), and an additional projection year (fiscal year 2025)
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 2023 through 2027.
Basis of Accounting
The modified accrual basis of accounting has been used for preparation of the City’s fiscal
year 2024 budget for all funds and fund types including proprietary funds. The modified
accrual basis of accounting used in the preparation of the fiscal year 2024 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
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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.)
284
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 April or May 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
285
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 amendment 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.
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Financial Plan Preparation Schedule
July 1 – August 31, 2022
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, 2022
Capital Improvement Program (CIP) forms and instructions are distributed to departments.
September 20, 2022
City Council work session discussion regarding fiscal year 2024 budget goals.
September 26, 2022
Capital Improvement Program forms are due to the Finance Department.
September 28, 2022
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.
September 30 – October 24, 2022
Munis system is available for departments to enter fiscal year 2024 line item budgets, add fiscal
year 2024 budget requests for each activity, and amend fiscal year 2023 line item budgets.
Finance Department develops personnel budget through consultation with the Human Resource
department and each individual department.
October 6, 2022
Finance Department produces preliminary Five-Year CIP.
October 7, 2022
Capital Improvement Program review committee reviews project requests and rankings; committee
makes amendments to the preliminary Program.
October 17, 2022
Finance Department produces amended Five-Year Capital Improvement Program with updated
project rankings.
October 20, 2022
Capital Improvement Program review committee reviews amended program and makes final
Program adjustments.
October 24, 2022
Department directors deliver budget summary to City Manager’s office and Finance Department.
Munis financial system is closed for departmental updates.
November 1 – November 21, 2022
City Manager and Finance Director meet with each department to discuss their divisions’ fiscal year
2024 budget requests and submittals, fiscal year 2023 revised budgets, performance measures,
and goals. Finance Department reviews and updates long range financial plans.
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November 21 – November 29, 2022
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, 2022
City Manager and Finance Department finalize departmental fiscal year 2024 budget requests,
fiscal year 2023 revised budgets, Five-Year CIP, division goals and performance measures, and
long-range financial plans.
December 21, 2022
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 7 – February 21, 2023
City Manager and City Council discuss budget process overview, budget environment, proposed
budget, CIP, significant budget issues, and to incorporate Council policy preferences.
February 7, 2023
City Council approves notices of public hearing on the proposed maximum property tax dollars to
be assessed for specified levies for fiscal year 2024.
February 10, 2023
Publication of notice of public hearing on the proposed maximum property tax dollars to be
assessed for specified levies for fiscal year 2024. February 21, 2023
City Council holds public hearing and adopts resolution setting the maximum property tax dollars to
be assessed for specified levies for the fiscal year 2024 budget. March 7, 2023
City Council approves notices of public hearing on the proposed fiscal year 2024 budget and the
fiscal year 2023 revised budget.
March 10, 2023
Publication of notice of public hearing on the proposed fiscal year 2024 budget and revised fiscal
year 2023 budget. City budget made available for public inspection at City Hall and library.
March 21, 2023
Following public hearings, the fiscal year 2024 budget, the Three-Year Financial Plan, the Five-
Year CIP, and the fiscal year 2023 revised budget are adopted by City Council.
March 31, 2023
Adopted fiscal year 2024 budget and fiscal year 2024 revised budget are certified with Johnson
County Auditor.
April 4, 2023
City Council sets the hearings for service fee and rate changes for fiscal year 2024, if necessary.
July 1, 2023
New fiscal year begins.
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FINANCIAL AND FISCAL POLICIES
The City of Iowa City's financial policies set forth the basic framework for the overall fiscal
management of the City. These policies assist the decision-making process of the City Council.
These policies provide guidelines for evaluating both current activities and proposals for future
programs.
Most of the policies represent long-standing principles, traditions and practices, and follow
generally accepted accounting principles which have guided the City in the past and have helped
maintain financial stability.
OPERATING BUDGET POLICIES
The City will prepare an annual balanced budget for all operating funds. A balanced budget is
one that has revenues sufficient to equal expenditures.
The City will maintain a budgetary control system to ensure adherence to the budget and will
prepare 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
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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 activities 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.
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• 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
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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.
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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. Unassigned 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,
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Information 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.
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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.
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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 2027 and includes 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 $1,554,618 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 State will be reduced
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by 20% per year until it is fully phased out in fiscal year 2027. The backfill revenue estimated for
fiscal year 2023 is $1,242,733. The backfill revenue budgeted for fiscal year 2024 is $1,602,806,
which includes $676,676 of a new backfill due to legislation passed in 2022. This legislation
changes the rollback for all commercial, industrial and railroad properties so that the first $150,000 of
assessed value is taxable at the residential rollback percentage and then the rest is at 90%.
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 2024 in the closure and post-closure funds
totals $15,386,139.
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 2024 is $2,974,237.
At June 30, 2022, it is estimated that the landfill had deposited 4,884,177 tons versus its permitted
capacity of 5,452,000 or 89.6%.
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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,
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 2024 are as follows:
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 $816,439 in fund balance at the end of
fiscal year 2024 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 2024 is $2,841,603. The estimated Health Insurance
reserve for fiscal year 2024 is $15,562,882 of which $8,123,615 is being reserved for Other Post-
Employment Benefit (OPEB) liabilities. The OPEB liability was calculated with the actuarial
assumption of a 4.09% discount rate, an inflation rate of 2.6% per annum, a salary increase rate of
3.25%, and an annual medical trend rate of 7.50% decreasing 0.5% each year to a 4.5% ultimate
medical trend rate. The estimated Dental Insurance reserve for fiscal year 2023 is $531,834.
Reserve Fund Balance
Library equipment General 248,888$
Parking infrastructure & facilities Parking 163,702$
Public transportation buses & facilities Transit 11,065,245$
Facility replacement General 13,492,000$
Vehicles and heavy equipment Equipment 9,301,249$
Cable television equipment General 133,118$
Info technology equipment ITS 1,163,694$
Wastewater infrastructure & facilities Wastewater 4,246,236$
Water infrastructure & facilities Water 793,500$
Airport infrastructure & facilities Airport 191,649$
Stormwater infrastructure & facilities Stormwater 834,000$
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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-
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 2023 – 2027 are $253,000,100.
Total funding sources for the Capital Improvement Program for year 2023 – 2027 are $255,725,100.
2023 2024 2025 2026 2027 Total
Airport 843,000$ 467,000$ 3,300,000$ 1,400,000$ 1,170,000$ 7,180,000$
Equipment 1,000,000 12,000,000 13,000,000
Finance Administration 100,000 100,000 100,000 100,000 100,000 500,000
Fire 3,495,000 2,050,000 9,500,000 15,045,000
Government Buildings 1,350,000 1,110,000 725,000 1,050,000 1,050,000 5,285,000
Landfill 6,005,000 3,027,750 403,000 540,000 9,975,750
Library 55,000 375,000 400,000 830,000
Parking Operations 840,000 1,000,000 650,000 500,000 500,000 3,490,000
Parks Maintenance 7,000,000 1,270,000 2,485,000 4,710,000 1,535,000 17,000,000
Police 110,000 110,000
Public Works Administration 400,000 650,000 1,050,000
Recreation 500,000 9,700,000 10,200,000
Senior Center 2,750,000 1,825,000 1,825,000 6,400,000
Stormwater 640,000 740,000 780,000 1,090,000 240,000 3,490,000
Street Operations 9,731,470 15,593,470 24,105,470 18,003,470 14,823,470 82,257,350
Transit Operations 475,000 325,000 22,575,000 75,000 75,000 23,525,000
Wastewater Treatment 8,471,000 25,755,000 3,213,500 3,593,500 3,667,500 44,700,500
Water Operations 1,067,500 3,144,000 1,400,000 1,800,000 1,550,000 8,961,500
TOTAL 44,277,970$ 65,737,220$ 71,636,970$ 37,136,970$ 34,210,970$ 253,000,100$
Capital Improvement Plan 2023-2027
Summary by Division
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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 7/1/2023 51,629,393$ 4,111,635$ 6,871,688$ 2,427,976$ 12,466,464$ 20,597,611$ 13,722,844$
Revenues
Property Taxes 41,284,798$ 14,364,312$ 10,980,799$ -$ -$ -$ -$
Other City Taxes 3,312,497 157,596 116,798 - - - -
Licenses, Permits, & Fees 2,565,193 - - - - 8,928 -
Use of Money and Property 1,033,209 - 47,611 18,880 226,502 108,067 330,567
Intergovernmental 4,223,162 674,948 249,448 - 4,594,747 - -
Charges for Fees and Services 1,242,099 - - 5,068,932 1,672,019 12,362,576 10,552,447
Miscellaneous 7,173,558 - - 523,720 69,000 68,730 785,346
Other Financial Sources 637,197 - 64,337 - - - -
Sub-Total Revenues 61,471,713 15,196,856 11,458,993 5,611,532 6,562,268 12,548,301 11,668,360
Transfers In 13,458,716 - 1,708,064 1,000,000 5,221,512 6,077,875 3,167,175
Total Revenues & Transfers In 74,930,429$ 15,196,856$ 13,167,057$ 6,611,532$ 11,783,780$ 18,626,176$ 14,835,535$
Expenditures by Department
City Council 178,611$ -$ -$ -$ -$ -$ -$
City Clerk 624,775 - - - - - -
City Attorney 914,555 - - - - - -
City Manager 4,875,361 - - - - - -
Finance 5,090,596 1,338,854 13,210,690 - - - -
Police 17,346,723 - - - - - -
Fire 10,313,473 - - - - - -
Parks & Recreation 10,567,119 - - - - - -
Library 7,877,340 - - - - - -
Senior Center 1,154,420 - - - - - -
Neighborhood & Dvlpmt Services 4,830,294 - - - - - -
Public Works 3,339,887 - - - - 8,183,257 10,085,483
Transportation Services 684,881 - - 4,359,209 10,144,009 - -
Airport - - - - - - -
Governmental Projects - - - - - - -
Enterprise Projects - - - - - - -
Internal Services Projects - - - - - - -
Sub-Total Expenditures 67,798,034 1,338,854 13,210,690 4,359,209 10,144,009 8,183,257 10,085,483
Transfers Out 8,974,414 13,858,002 - 2,378,595 1,325,000 8,530,000 7,108,675
Total Expenditures & Transfers Out 76,772,448$ 15,196,856$ 13,210,690$ 6,737,804$ 11,469,009$ 16,713,257$ 17,194,158$
Estimated Fund Balance 6/30/2024 49,787,374$ 4,111,635$ 6,828,055$ 2,301,704$ 12,781,235$ 22,510,530$ 11,364,221$
Restricted, Committed, Assigned 21,689,515 - - 463,702 11,065,245 10,621,201 3,985,762
Unassigned Fund Balance 6/30/2024 28,097,858$ 4,111,635$ 6,828,055$ 1,838,002$ 1,715,990$ 11,889,329$ 7,378,459$
Additional information regarding changes in fund balances can be found within individual fund summaries.
City of Iowa City
All Fund Summary
Fiscal Year 2024
300
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
1,256,248$ 23,182,580$ 1,456,820$ 6,225,968$ 481,365$ 12,705,067$ 157,135,659$ 42,524,536$ 199,660,195$
-$ -$ -$ -$ -$ 1,385,877$ 68,015,786$ -$ 68,015,786$
- - - - - 4,092,601 7,679,492 - 7,679,492
- - - - - - 2,574,121 - 2,574,121
8,182 426,277 8,038 354,512 - 725,844 3,287,689 437,296 3,724,985
- - - 11,901,251 1,825,000 12,457,110 35,925,666 655,000 36,580,666
4,960,253 6,791,840 1,880,000 - - 66,868 44,597,034 653,515 45,250,549
- 73,976 15,000 10,140 - 204,771 8,924,241 24,961,260 33,885,501
- - - 8,163 42,535,000 178,570 43,423,267 145,000 43,568,267
4,968,435 7,292,093 1,903,038 12,274,066 44,360,000 19,111,641 214,427,297 26,852,071 241,279,368
8,125 1,445,559 1,101,500 - 26,928,266 2,438,937 62,555,729 - 62,555,729
4,976,560$ 8,737,652$ 3,004,538$ 12,274,066$ 71,288,266$ 21,550,578$ 276,983,026$ 26,852,071$ 303,835,097$
-$ -$ -$ -$ -$ -$ 178,611$ -$ 178,611$
- - - - - - 624,775 - 624,775
- - - - - - 914,555 - 914,555
- - - - - 468,850 5,344,211 - 5,344,211
- - - - - 2,740,755 22,380,895 17,812,324 40,193,218
- - - - - - 17,346,723 - 17,346,723
- - - - - - 10,313,473 - 10,313,473
- - - - - - 10,567,119 - 10,567,119
- - - - - - 7,877,340 - 7,877,340
- - - - - - 1,154,420 - 1,154,420
- - - 11,686,204 - 4,234,889 20,751,387 - 20,751,387
4,627,383 6,108,611 738,481 - - 7,792,239 40,875,341 6,554,320 47,429,661
- - - - - - 15,188,099 - 15,188,099
- - - - - 406,307 406,307 - 406,307
- - - - 31,178,470 - 31,178,470 - 31,178,470
- - - - 34,458,750 - 34,458,750 - 34,458,750
- - - - 100,000 - 100,000 - 100,000
4,627,383 6,108,611 738,481 11,686,204 65,737,220 15,643,040 219,660,475 24,366,644 244,027,119
250,000 4,902,750 2,090,000 54,791 - 5,483,502 54,955,729 7,600,000 62,555,729
4,877,383$ 11,011,361$ 2,828,481$ 11,740,995$ 65,737,220$ 21,126,542$ 274,616,205$ 31,966,644$ 306,582,848$
1,355,425$ 20,908,872$ 1,632,877$ 6,759,039$ 6,032,411$ 13,129,103$ 159,502,481$ 37,409,964$ 196,912,445$
- 19,097,743 834,000 1,341,073 - 705,518 69,803,758 18,588,557 88,392,315
1,355,425$ 1,811,129$ 798,877$ 5,417,967$ 6,032,411$ 12,423,585$ 89,698,723$ 18,821,407$ 108,520,129$
City of Iowa City
All Fund Summary
Fiscal Year 2024
301
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 7/1/2023 36,964$ 241,959$ 4,764,162$ 32,960$ 480,081$ 1,177,128$
Revenues
Property Taxes -$ -$ -$ -$ -$ 859,071$
Other City Taxes - - - - - 9,570
Licenses, Permits, & Fees - - - - - -
Use of Money and Property 15,227 14,284 - 30,654 3,468 -
Intergovernmental 730,874 1,375,212 9,900,316 - 406,384 22,405
Charges for Fees and Services - - 66,868 - - -
Miscellaneous 59,223 16,520 111,525 - 5,500 429
Other Financial Sources 104,200 74,370 - - - -
Sub-Total Revenues 909,524 1,480,386 10,078,709 30,654 415,352 891,475
Transfers In - - 665,184 - 414,653 -
Total Revenues & Transfers In 909,524$ 1,480,386$ 10,743,893$ 30,654$ 830,005$ 891,475$
Expenditures by Department
City Council -$ -$ -$ -$ -$ -$
City Clerk - - - - - -
City Attorney - - - - - -
City Manager - - - - - 468,850
Finance - - - - - -
Police - - - - - -
Fire - - - - - -
Parks & Recreation - - - - - -
Library - - - - - -
Senior Center - - - - - -
Neighborhood & Dvlpmt Services 778,376 1,348,625 - 30,654 830,005 -
Public Works - - 7,792,239 - - -
Transportation Services - - - - - -
Airport - - - - - -
Governmental Projects - - - - - -
Enterprise Projects - - - - - -
Sub-Total Expenditures 778,376 1,348,625 7,792,239 30,654 830,005 468,850
Transfers Out 75,000 - 3,279,575 - - 350,000
Total Expenditures & Transfers Out 853,376$ 1,348,625$ 11,071,814$ 30,654$ 830,005$ 818,850$
Estimated Fund Balance 6/30/2024 93,112$ 373,720$ 4,436,241$ 32,960$ 480,081$ 1,249,753$
Restricted, Committed, Assigned - - - - - -
Unassigned Fund Balance 6/30/2024 93,112$ 373,720$ 4,436,241$ 32,960$ 480,081$ 1,249,753$
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 2024
302
Iowa City Tax Total
Affordable Property Increment Non-Major
Housing Management Financing SSMID - Airport Budgetary
Fund (2500) Fund (2510) Fund (26**) Fund (2820) Fund (7600) Funds
5,281,899$ 249,177$ 110,750$ -$ 329,987$ 12,705,067$
-$ -$ -$ 526,806$ -$ 1,385,877$
- - 4,083,031 - - 4,092,601
- - - - - -
- 255,414 - - 406,797 725,844
- - - 21,919 - 12,457,110
- - - - - 66,868
- 11,574 - - - 204,771
- - - - - 178,570
- 266,988 4,083,031 548,725 406,797 19,111,641
1,000,000 - 259,100 - 100,000 2,438,937
1,000,000$ 266,988$ 4,342,131$ 548,725$ 506,797$ 21,550,578$
-$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
- - - - - 468,850
- - 2,192,030 548,725 - 2,740,755
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,000,000 247,229 - - - 4,234,889
- - - - - 7,792,239
- - - - - -
- - - - 406,307 406,307 -
- - - - - -
- - - - - -
1,000,000 247,229 2,192,030 548,725 406,307 15,643,040
- - 1,731,927 - 47,000 5,483,502
1,000,000$ 247,229$ 3,923,957$ 548,725$ 453,307$ 21,126,542$
5,281,899$ 268,936$ 528,924$ -$ 383,477$ 13,129,103$
- - 413,869 - 291,649 705,518
5,281,899$ 268,936$ 115,055$ -$ 91,829$ 12,423,585$
City of Iowa City
Non-Major Budgetary Fund Summary
Fiscal Year 2024
303
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 7/1/2023 19,121,733$ 3,501,660$ 4,174,221$ 796,154$ 14,447,353$ 483,414$ 42,524,536$
Revenues
Property Taxes -$ -$ -$ -$ -$ -$ -$
Other City Taxes - - - - - - -
Licenses, Permits, & Fees - - - - - - -
Use of Money and Property 173,616 36,168 30,058 6,746 186,792 3,916 437,296
Intergovernmental 655,000 - - - - - 655,000
Charges for Fees and Services 953 - 24,737 - 606,000 21,825 653,515
Miscellaneous 7,768,410 1,075,025 2,892,847 226,018 12,593,760 405,200 24,961,260
Other Financial Sources 145,000 - - - - - 145,000
Sub-Total Revenues 8,742,979 1,111,193 2,947,642 232,764 13,386,552 430,941 26,852,071
Transfers In - - - - - - -
Total Revenues & Transfers In 8,742,979$ 1,111,193$ 2,947,642$ 232,764$ 13,386,552$ 430,941$ 26,852,071$
Expenditures by Department
City Council -$ -$ -$ -$ -$ -$ -$
City Clerk - - - - - - -
City Attorney - - - - - - -
City Manager - - - - - - -
Finance - 1,771,250 3,175,051 212,479 12,271,023 382,521 17,812,324
Police - - - - - - -
Fire - - - - - - -
Parks & Recreation - - - - - - -
Library - - - - - - -
Senior Center - - - - - - -
Neighborhood & Dvlpmt Services - - - - - - -
Public Works 6,554,320 - - - - - 6,554,320
Transportation Services - - - - - - -
Airport - - - - - - -
Governmental Projects - - - - - - -
Enterprise Projects - - - - - - -
Sub-Total Expenditures 6,554,320 1,771,250 3,175,051 212,479 12,271,023 382,521 24,366,644
Transfers Out 7,500,000 - 100,000 - - - 7,600,000
Total Expenditures & Transfers Out 14,054,320$ 1,771,250$ 3,275,051$ 212,479$ 12,271,023$ 382,521$ 31,966,644$
Estimated Fund Balance 6/30/2024 13,810,392$ 2,841,603$ 3,846,813$ 816,439$ 15,562,882$ 531,834$ 37,409,964$
Restricted, Committed, Assigned 9,301,249 - 1,163,694 - 8,123,615 - 18,588,557
Unassigned Fund Balance 6/30/2024 4,509,143$ 2,841,603$ 2,683,119$ 816,439$ 7,439,267$ 531,834$ 18,821,407$
Additional information regarding changes in fund balances can be found within individual fund summaries.
City of Iowa City
Non-Budgetary Fund Summary
Fiscal Year 2024
304
2020
Actual
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Budgetary Fund Revenues
General Fund
10** General Fund 54,093,751$ 59,209,763$ 59,720,325$ 60,451,398$ 61,471,713$ 62,524,677$
Special Revenue Funds
2100 CDBG 696,930 1,431,648 765,231 1,320,700 909,524 909,524
2110 HOME Grant 890,256 323,187 290,694 3,474,825 1,480,386 1,480,386
2200 Road Use Tax Fund 9,343,122 10,241,077 10,091,246 9,531,340 10,078,709 10,177,426
2300 Other Shared Revenue 12,500 9,162,595 9,958,207 301,320 30,654 -
2350 Metro Planning Org of Johnson Co 393,607 385,456 464,833 392,528 415,352 432,990
2400 Employee Benefits 12,798,747 14,799,472 14,891,999 14,822,685 15,196,856 15,563,930
2450 Emergency Levy 2,613 1,039,399 1,042,547 867,503 891,475 892,233
2500 Affordable Housing (26,615) 1,836,537 3,076,974 - - -
2510 Iowa City Property Management 65,497 85,162 243,332 263,123 266,988 182,613
26** Tax Increment Financing 3,479,948 2,679,150 4,061,053 4,113,733 4,083,031 4,144,479
2820 SSMID - Downtown 371,277 503,091 467,815 556,031 548,725 554,220
Debt Service Fund
5*** Debt Service 12,084,974 11,517,947 11,206,600 11,136,858 11,458,993 11,741,018
Enterprise Funds
710* Parking 4,555,583 3,817,435 5,123,875 5,867,389 5,611,532 5,662,221
715* Transit 5,114,607 4,614,597 10,397,584 7,029,554 6,562,268 6,562,268
720* Wastewater 12,854,265 12,340,860 12,261,752 12,411,110 12,548,301 12,671,898
730* Water 10,398,875 10,045,311 10,779,280 10,933,086 11,668,360 11,780,663
7400 Refuse Collection 3,808,883 3,915,932 3,985,877 4,474,772 4,968,435 5,018,038
750* Landfill 7,273,520 8,365,111 7,686,213 7,262,531 7,292,093 7,292,093
7600 Airport 444,565 398,016 450,535 395,410 406,797 406,797
7700 Stormwater 1,749,864 1,714,836 1,722,678 1,715,290 1,903,038 1,921,838
79** Housing Authority 10,379,669 10,115,575 12,097,433 10,905,608 12,274,066 12,274,066
Capital Projects Fund
Governmental Projects 16,828,142 15,049,424 16,093,861 20,392,073 15,940,000 26,075,000
Enterprise Projects 3,046,134 1,733,157 1,073,681 1,813,166 28,420,000 18,135,000
Total Budgetary Revenues 170,660,715$ 185,324,738$ 197,953,624$ 190,432,033$ 214,427,297$ 216,403,379$
Non-Budgetary Fund Revenues
Internal Service Funds
810* Equipment 7,109,474 7,517,750 7,585,052 8,101,268 8,742,979 8,831,694
8200 Risk Management 1,741,050 1,624,378 1,272,674 1,080,610 1,111,193 1,132,073
830* Information Technology 2,693,000 2,910,525 3,142,692 3,035,343 2,947,642 2,947,557
8400 Central Services 243,536 198,909 236,594 208,803 232,764 232,764
8500 Health Insurance 10,272,878 10,559,371 11,465,512 12,135,173 13,386,552 14,046,540
8600 Dental Insurance 411,351 396,698 402,133 396,689 430,941 439,045
Total Non-Budgetary Expenditures 22,471,290$ 23,207,631$ 24,104,658$ 24,957,886$ 26,852,071$ 27,629,674$
Total Revenues - All Funds 193,132,005$ 208,532,369$ 222,058,282$ 215,389,919$ 241,279,368$ 244,033,053$
Additional information regarding specific funds can be found within individual fund summaries.
City of Iowa City
All Funds
Revenues by Fund
305
2020
Actual
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Budgetary Fund Revenues
Property Taxes 59,360,168$ 66,780,996$ 66,604,726$ 66,474,472$ 68,015,786$ 70,027,485$
Other City Taxes
Gas/Electric Excise Tax 677,091 643,961 684,491 688,134 680,064 680,064
Mobile Home Tax 51,220 63,002 56,797 62,999 56,797 56,797
Hotel/Motel Tax 1,134,864 938,048 1,708,182 1,134,862 1,708,100 1,708,100
Utility Franchise Tax 883,652 993,852 1,148,998 993,850 1,151,500 1,151,500
TIF Revenues 3,434,710 2,637,854 4,016,096 4,113,733 4,083,031 4,144,479
Other City Taxes Total 6,181,536 5,276,717 7,614,563 6,993,578 7,679,492 7,740,940
Licenses, Permits, & Fees
General Use Permits 15,063 18,029 101,740 65,920 102,610 102,610
Food & Liquor Licenses 95,476 24,651 181,740 94,510 181,740 181,740
Professional License 3,925 3,760 2,755 3,760 2,755 2,755
Franchise Fees 438,753 724,570 540,221 582,920 540,200 540,200
Miscellaneous Permits & Licenses 68,060 73,547 72,071 62,930 70,216 70,216
Construction Permits & Inspection Fees 1,742,746 1,707,958 1,899,487 1,783,010 1,676,600 1,676,600
Licenses, Permits, & Fees Total 2,364,024 2,552,515 2,798,014 2,593,050 2,574,121 2,574,121
Use Of Money And Property
Interest Revenues 3,277,337 981,957 838,090 1,238,903 1,663,326 1,632,672
Rents 1,177,377 1,084,618 1,429,868 1,497,405 1,509,022 1,424,647
Royalties & Commissions 100,348 120,765 147,441 139,012 126,915 126,915
Use Of Money And Property Total 4,555,062 2,187,339 2,415,399 2,875,320 3,299,263 3,184,234
Intergovernmental
Federal Intergovernmental Revenue 15,404,149 26,600,680 34,765,406 27,854,023 18,880,564 40,345,564
Property Tax Credits 1,519,888 1,593,623 1,554,618 1,249,633 1,602,806 1,299,818
Road Use Tax 9,163,303 10,076,978 9,900,316 9,390,000 9,900,316 9,999,319
State 28E Agreements 2,107,692 2,128,143 2,134,088 2,452,760 2,632,892 2,107,892
Operating Grants 66,984 61,849 58,765 61,850 55,875 55,875
Disaster Assistance - 2,700 57,835 - - -
Other State Grants 5,601,294 2,257,948 1,951,997 3,996,405 1,442,554 9,992,554
Local 28E Agreements 1,280,923 1,343,940 1,359,171 2,150,698 1,410,659 1,398,297
Intergovernmental Total 35,144,234 44,065,861 51,782,195 47,155,369 35,925,666 65,199,320
Charges For Fees & Services
Building & Development 492,643 2,678,588 4,106,145 455,270 532,214 532,214
Police Services 188,901 13,523 51,726 75,000 80,000 80,000
Animal Care Services 13,484 11,742 19,403 11,740 19,403 19,403
Fire Services 8,880 11,734 11,820 11,070 9,300 9,300
Transit Fees 968,924 668,695 919,435 1,012,890 927,000 927,000
Culture & Recreation 467,105 267,221 571,135 705,255 594,123 594,123
Miscellaneous Charges For Services 53,024 57,336 66,099 62,302 60,151 60,151
Water Charges 10,051,603 9,937,678 10,128,971 9,991,670 10,555,850 10,661,405
Wastewater Charges 12,353,935 12,152,455 12,117,702 12,152,450 12,359,703 12,483,300
Refuse Charges 4,185,695 4,572,826 4,580,213 4,910,272 5,606,035 5,655,638
Landfill Charges 5,961,888 7,326,438 6,663,449 6,498,175 6,148,000 6,148,000
Stormwater Charges 1,730,056 1,700,792 1,704,329 1,700,790 1,880,000 1,898,800
Parking Charges 4,795,660 4,154,129 5,382,494 6,343,059 5,825,255 5,875,944
Charges For Fees & Services Total 41,271,797$ 43,553,157$ 46,322,922$ 43,929,943$ 44,597,034$ 44,945,278$
City of Iowa City
All Funds
Revenues by Type
306
2020
Actual
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
City of Iowa City
All Funds
Revenues by Type
Miscellaneous
Code Enforcement 300,368$ 67,546$ 124,454$ 289,130$ 280,731$ 280,731$
Parking Fines 438,244 505,391 673,707 490,000 676,634 676,634
Library Fines & Fees 60,545 4,328 2,941 - 1,000 1,000
Contributions & Donations 405,111 400,403 358,428 660,333 532,735 532,306
Printed Materials 39,128 20,871 23,020 22,000 20,300 20,226
Animal Adoption 62,646 49,080 57,840 45,000 57,840 57,840
Miscellaneous Merchandise 36,506 17,177 21,637 26,310 22,302 21,083
Intra-City Charges 4,667,718 4,929,976 5,639,376 6,016,011 6,383,611 6,396,488
Other Miscellaneous Revenue 913,582 938,489 1,621,139 948,854 936,133 931,045
Special Assessments 294 2,134 1,381 1,000 1,381 1,381
Miscellaneous Total 6,924,143 6,935,394 8,523,921 8,498,638 8,912,667 8,918,734
Other Financial Sources
Debt Sales 13,012,385 12,744,378 10,790,326 9,330,000 42,535,000 12,925,000
Sale Of Assets 901,476 616,257 413,157 2,275,168 445,400 445,400
Insurance Recoveries 2,258 - - - - -
Loans 943,633 612,123 688,401 306,495 442,867 442,867
Other Financial Sources Total 14,859,752 13,972,758 11,891,884 11,911,663 43,423,267 13,813,267
Total Budgetary Revenues 170,660,715$ 185,324,738$ 197,953,624$ 190,432,033$ 214,427,297$ 216,403,379$
Non-Budgetary Fund Revenues
Internal Service Funds 22,471,290 23,207,631 24,104,658 24,957,886 26,852,071 27,629,674
Total Non-Budgetary Revenues 22,471,290$ 23,207,631$ 24,104,658$ 24,957,886$ 26,852,071$ 27,629,674$
Total Revenues - All Funds 193,132,005$ 208,532,369$ 222,058,282$ 215,389,919$ 241,279,368$ 244,033,053$
Property Taxes
32%
Other City Taxes
4%
Licenses, Permits, &
Fees
1%
Use Of Money And
Property
1%
Intergovernmental
17%
Charges For Fees &
Services
21%
Miscellaneous
4%
Other Financial
Sources
20%
FY24 Budgetary Fund Revenues by Type
307
2020
Actual
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Budgetary Fund Expenditures
General Fund
10** General Fund 57,237,518$ 55,608,874$ 60,832,025$ 68,178,224$ 67,798,034$ 69,759,983$
Special Revenue Funds
2100 CDBG 710,805 1,253,229 706,002 1,190,352 778,376 796,081
2110 HOME Grant 864,090 281,357 182,162 3,345,831 1,348,625 1,369,311
2200 Road Use Tax Fund 6,541,337 6,822,871 6,647,987 7,301,260 7,792,239 7,970,139
2300 Other Shared Revenue 1,810 351,891 1,732,345 16,631,419 30,654 -
2350 Metro Planning Org of Johnson Co 666,417 759,938 759,804 845,692 830,005 853,258
2400 Employee Benefits 1,380,902 1,790,332 1,302,276 1,394,767 1,338,854 1,366,238
2450 Emergency Levy - 147,787 280,977 546,171 468,850 475,227
2500 Affordable Housing 782,779 860,507 873,448 1,000,000 1,000,000 1,000,000
2510 Iowa City Property Management 60,567 76,763 204,873 246,976 247,229 366,124
26** Tax Increment Financing 1,545,792 984,345 3,051,238 3,129,893 2,192,030 2,192,030
2820 SSMID - Downtown 367,177 507,191 467,815 556,031 548,725 554,220
Debt Service Fund
5*** Debt Service 13,038,331 14,652,318 13,185,763 13,171,641 13,210,690 13,543,540
Enterprise Funds
710* Parking 13,153,203 3,359,425 4,138,165 4,119,574 4,359,209 4,452,291
715* Transit 8,285,908 6,836,241 12,558,148 8,583,516 10,144,009 9,522,614
720* Wastewater 8,928,996 9,722,217 9,911,472 10,999,912 8,183,257 11,832,904
730* Water 8,512,594 9,042,120 9,144,432 9,585,694 10,085,483 9,837,131
7400 Refuse Collection 3,687,875 3,798,095 4,001,720 4,600,849 4,627,383 4,704,858
750* Landfill 5,337,862 5,617,439 5,495,623 5,728,959 6,108,611 6,222,732
7600 Airport 421,723 417,765 425,107 393,219 406,307 415,472
7700 Stormwater 603,911 593,191 561,273 682,769 738,481 725,143
79** Housing Authority 9,904,793 11,967,304 11,745,588 10,550,447 11,686,204 11,932,259
Capital Projects Fund
Governmental Projects 24,573,233 18,333,523 19,678,277 57,520,948 31,178,470 39,215,470
Enterprise Projects 5,947,033 5,404,177 7,241,237 33,518,461 34,458,750 32,321,500
Total Budgetary Expenditures 172,554,657$ 159,188,899$ 175,127,755$ 263,822,606$ 219,560,475$ 231,428,525$
Non-Budgetary Funds Expenditures
Internal Service Funds
810* Equipment 5,786,860 6,650,876 4,639,406 8,132,324 6,554,320 7,027,743
8200 Risk Management 1,511,332 1,423,612 1,528,964 1,236,062 1,771,250 1,309,085
830* Information Technology 2,430,267 2,620,181 2,645,066 2,828,831 3,275,051 3,008,185
8400 Central Services 188,400 146,775 220,080 227,273 212,479 317,395
8500 Health Insurance 9,129,477 10,550,091 9,339,230 12,123,673 12,271,023 12,884,544
8600 Dental Insurance 295,202 347,747 356,454 382,521 382,521 390,171
Total Non-Budgetary Expenditures 19,341,538$ 21,739,282$ 18,729,201$ 24,930,684$ 24,466,644$ 24,937,124$
Total Expenditures - All Funds 191,896,195$ 180,928,182$ 193,856,956$ 288,753,290$ 244,027,119$ 256,365,649$
Additional information specific funds can be found within individual fund summaries.
City of Iowa City
All Funds
Expenditures by Fund
308
2020
Actual
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Budgetary Funds Expenditures
City Council 149,212$ 148,836$ 158,711$ 168,774$ 178,611$ 183,314$
City Clerk 491,473 530,843 560,078 625,117 624,775 642,184
City Attorney 836,849 823,919 850,566 868,194 914,555 941,424
City Manager 3,727,694 4,226,493 4,494,320 6,323,119 5,344,211 5,481,957
Finance 20,421,612 21,788,070 22,082,709 23,459,241 22,380,895 22,882,635
Police 14,503,070 14,471,307 14,866,861 16,847,333 17,346,723 17,776,001
Fire 8,477,010 8,899,332 9,112,566 9,677,794 10,313,473 10,890,928
Parks & Recreation 8,574,237 8,340,197 9,670,553 10,893,158 10,567,119 10,987,920
Library 6,327,197 6,083,482 6,934,572 7,358,906 7,877,340 7,825,836
Senior Center 913,616 927,263 1,032,310 1,109,305 1,154,420 1,185,465
Neighborhood & Development Services 19,058,153 19,825,644 22,063,140 39,511,357 20,751,387 21,271,764
Public Works 36,090,867 38,163,959 38,607,556 42,099,799 40,875,341 44,728,287
Transportation Services 22,041,679 10,804,088 17,349,193 13,447,880 15,188,099 14,678,370
Airport 421,723 417,765 425,107 393,219 406,307 415,472
Capital Projects Fund
Governmental Projects 24,573,233 18,333,523 19,678,277 57,520,948 31,178,470 39,215,470
Enterprise Projects 5,947,033 5,404,177 7,241,237 33,518,461 34,458,750 32,321,500
Total Capital Project Funds 30,520,267 23,737,700 26,919,514 91,039,409 65,637,220 71,536,970
Total Budgetary Expenditures 172,554,657$ 159,188,899$ 175,127,755$ 263,822,606$ 219,560,475$ 231,428,525$
Non-Budgetary Funds Expenditures
Internal Service Funds
Finance 13,554,678 15,088,406 14,089,795 16,798,360 17,912,324 17,909,381
Public Works 5,786,860 6,650,876 4,639,406 8,132,324 6,554,320 7,027,743
Total Non-Budgetary Expenditures 19,341,538$ 21,739,282$ 18,729,201$ 24,930,684$ 24,466,644$ 24,937,124$
Total Expenditures - All Funds 191,896,195$ 180,928,182$ 193,856,956$ 288,753,290$ 244,027,119$ 256,365,649$
City of Iowa City
All Funds
Expenditures by Department
City Council
0%
City Clerk
0%
City Attorney
1%
City Manager
3%Finance15%Police
11%
Fire
7%
Parks &
Recreation
7%
Library
5%
Senior Center
1%
Neighborhood &
Development
Services
13%
Public Works
27%
Transportation
Services
10%
Airport0%
FY24 Budgetary Fund Expenditures by Department
(excluding Capital Projects)
309
General
Special
Revenue
TIF
Special
Revenue
Capital
Projects
Debt
Service
Fund
Internal
Service Enterprise
Debt
Reserves Total
General Fund 5,072,422$ 1,083,656$ 154,000$ 4,778,470$ 20,052$ -$ 4,334,708$ -$ 15,443,308$
Special Revenue Funds:
Employee Benefits 12,781,794 665,184 - - - - - - 13,446,978
CDBG - - - 78,448 - - - - 78,448
Road Use Tax 92,426 315,383 2,715,000 - - 75,687 - 3,198,496
Emergency Levy - - - 350,000 - - - - 350,000
Tax Increment Financing 42,540 - - 25,907 1,769,798 - - - 1,838,245
Enterprise Funds:
From Parking - - - 840,000 - - 1,373,050 - 2,213,050
From Transit - - - 475,000 - - 2,266,325 - 2,741,325
From Wastewater - - - 6,131,000 - - 3,500,000 1,288,437 10,919,437
From Water - - - 1,067,500 - - 1,800,000 1,324,225 4,191,725
From Landfill - - - 5,455,000 - - 897,471 - 6,352,471
From Airport - - - 97,650 - - - - 97,650
From Stormwater - - - 640,000 - - 1,100,000 - 1,740,000
From Housing Authority 54,791 - - - - - - - 54,791
Internal Service Funds:
From Equipment - - - 1,000,000 - - - - 1,000,000
From Info. Technology Services - - - 100,000 - - - - 100,000
Total Transfers In:18,043,973$ 2,064,223$ 154,000$ 23,753,975$ 1,789,850$ -$ 15,347,241$ 2,612,662$ 63,765,924$
General
Special
Revenue
TIF
Special
Revenue
Capital
Projects
Debt
Service
Fund
Internal
Service Enterprise
Debt
Reserves Total
General Fund 5,072,422$ 12,874,220$ 42,540$ -$ -$ -$ 54,791$ -$ 18,043,973$
Road Use Tax Fund - 665,184 - - - - - - 665,184
Other Special Revenue Funds 1,237,656 315,383 - - - - - - 1,553,039
Debt Service Fund 20,052 - 1,769,798 - - - - - 1,789,850
Enterprise Funds 4,334,708 75,687 - - - - 10,936,846 - 15,347,241
Debt Service Reserves - - - - - - 2,612,662 - 2,612,662
Capital Project Funding 4,778,470 3,143,448 25,907 - - 1,100,000 14,706,150 - 23,753,975
Total Transfers Out:15,443,308$ 17,073,922$ 1,838,245$ -$ -$ 1,100,000$ 28,310,449$ -$ 63,765,924$
City of Iowa City
Revised Budget Transfer Schedule
Fiscal Year 2023
Transfers In
Transfers Out
310
General
Special
Revenue
TIF
Special
Revenue
Capital
Projects
Debt
Service
Fund
Internal
Service Enterprise
Debt
Reserves Total
General Fund 72,422$ 1,072,680$ 259,100$ 3,098,470$ 20,052$ -$ 4,451,690$ -$ 8,974,414$
Special Revenue Funds:
Employee Benefits 13,192,818 665,184 - - - - - - 13,858,002
CDBG - - - 75,000 - - - - 75,000
Road Use Tax 95,816 341,973 - 2,765,000 - - 76,786 - 3,279,575
Emergency Levy - - - 350,000 - - - - 350,000
Tax Increment Financing 42,869 - - 1,046 1,688,012 - - - 1,731,927
Enterprise Funds:
From Parking - - - 1,000,000 - - 1,378,595 - 2,378,595
From Transit - - - 325,000 - - 1,000,000 - 1,325,000
From Wastewater - - - 2,455,000 - - 3,500,000 2,575,000 8,530,000
From Water - - - 3,944,000 - - 1,800,000 1,364,675 7,108,675
From Refuse Collection - - - 250,000 - - - - 250,000
From Landfill - - - 4,027,750 - - 875,000 - 4,902,750
From Airport - - - 47,000 - - - - 47,000
From Stormwater - - - 990,000 - - 1,100,000 - 2,090,000
From Housing Authority 54,791 - - - - - - - 54,791
Internal Service Funds:
From Equipment - - - 7,500,000 - - - - 7,500,000
From Info. Technology Services - - - 100,000 - - - - 100,000
Total Transfers In:13,458,716$ 2,079,837$ 259,100$ 26,928,266$ 1,708,064$ -$ 14,182,071$ 3,939,675$ 62,555,729$
General
Special
Revenue
TIF
Special
Revenue
Capital
Projects
Debt
Service
Fund
Internal
Service Enterprise
Debt
Reserves Total
General Fund 72,422$ 13,288,634$ 42,869$ -$ -$ -$ 54,791$ -$ 13,458,716$
Road Use Tax Fund - 665,184 - - - - - - 665,184
Other Special Revenue Funds 1,331,780 341,973 - - - - - - 1,673,753
Debt Service Fund 20,052 - 1,688,012 - - - - - 1,708,064
Enterprise Funds 4,451,690 76,786 - - - - 9,653,595 - 14,182,071
Debt Service Reserves - - - - - - 3,939,675 - 3,939,675
Capital Project Funding 3,098,470 3,190,000 1,046 - - 7,600,000 13,038,750 - 26,928,266
Total Transfers Out:8,974,414$ 17,562,577$ 1,731,927$ -$ -$ 7,600,000$ 26,686,811$ -$ 62,555,729$
City of Iowa City
Adopted Budget Transfer Schedule
Fiscal Year 2024
Transfers In
Transfers Out
311
General
Special
Revenue
TIF
Special
Revenue
Capital
Projects
Debt
Service
Fund
Internal
Service Enterprise
Debt
Reserves Total
General Fund 72,422$ 1,072,680$ 259,100$ 11,648,470$ 20,052$ -$ 4,358,929$ -$ 17,431,653$
Special Revenue Funds:
Employee Benefits 13,588,602 685,140 - - - - - - 14,273,742
Road Use Tax 98,691 352,232 - 2,715,000 - - 77,990 - 3,243,913
Emergency Levy - - - 350,000 - - - - 350,000
Tax Increment Financing 42,540 - - - 1,542,060 - - - 1,584,600
Enterprise Funds:
From Parking - - - 650,000 - - 1,294,840 - 1,944,840
From Transit - - - 7,575,000 - - 1,000,000 - 8,575,000
From Wastewater - - - 3,213,500 - - 3,500,000 3,500,000 10,213,500
From Water - - - 1,400,000 - - 1,800,000 140,758 3,340,758
From Landfill - - - 403,000 - - 875,000 - 1,278,000
From Airport - - - 165,000 - - - - 165,000
From Stormwater - - - 780,000 - - 1,100,000 - 1,880,000
From Housing Authority 56,435 - - - - - - - 56,435
Internal Service Funds:
From Info. Technology Services - - - 100,000 - - - - 100,000
Total Transfers In:13,858,690$ 2,110,052$ 259,100$ 28,999,970$ 1,562,112$ -$ 14,006,759$ 3,640,758$ 64,437,441$
General
Special
Revenue
TIF
Special
Revenue
Capital
Projects
Debt
Service
Fund
Internal
Service Enterprise
Debt
Reserves Total
General Fund 72,422$ 13,687,293 42,540$ -$ -$ -$ 56,435$ -$ 13,858,690$
Road Use Tax Fund - 685,140 - - - - - - 685,140
Other Special Revenue Funds 1,331,780 352,232 - - - - - - 1,684,012
Debt Service Fund 20,052 - 1,542,060 - - - - - 1,562,112
Enterprise Funds 4,358,929 77,990 - - - - 9,569,840 - 14,006,759
Debt Service Reserves - - - - - - 3,640,758 - 3,640,758
Capital Project Funding 11,648,470 3,065,000 - - - 100,000 14,186,500 - 28,999,970
Total Transfers Out:17,431,653$ 17,867,655$ 1,584,600$ -$ -$ 100,000$ 27,453,533$ -$ 64,437,441$
City of Iowa City
Projected Budget Transfer Schedule
Fiscal Year 2025
Transfers In
Transfers Out
312
2017
Adopted
2018
Adopted
2019
Adopted
2020
Adopted
2021
Adopted
2022
Adopted
2023
Adopted
2024
Budget
Change
in FTEs
FY2023-2024
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 7.50 6.00 6.00 6.00 7.89 8.89 9.26 9.26 -
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 1.00 -
Climate Action & Outreach - - - - 3.00 3.00 3.00 3.00 -
Finance:
Finance Adminstration 3.15 2.15 2.90 2.90 2.90 3.00 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 7.00 7.00 7.00 6.45 6.45 6.45 -
Purchasing 3.50 3.50 3.50 3.50 3.50 3.95 3.95 3.95 -
Revenue 7.88 7.88 7.88 7.88 7.88 7.88 7.88 7.88 -
Police:
Police Administration (1)6.00 6.00 2.00 2.00 2.00 2.00 2.00 3.00 1.00
Police Support Services (2)19.00 19.00 24.00 23.00 24.26 24.76 30.76 31.26 0.50
Police Field Operations (3)80.00 80.00 79.00 79.00 79.00 79.00 79.00 79.00 -
Fire:
Fire Administration 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 -
Fire Emergency Operations (4)59.00 59.00 59.00 59.00 59.00 59.00 59.00 61.00 2.00
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 4.33 5.00 4.00 5.00 4.00 4.00 4.00 4.00 -
Recreation 15.42 14.75 14.00 14.50 14.50 14.50 14.50 14.50 -
Park Maintenance Administration 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 -
Park Maintenance Operations 15.00 15.00 15.00 14.00 14.00 14.00 14.00 14.00 -
Forestry 3.00 3.00 5.00 5.00 7.00 7.00 7.00 7.00 -
Cemetery Operations 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 -
Library:
General Library 43.27 43.27 43.27 43.15 43.02 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 0.40 -
Library Development Office 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 -
Senior Center Administrations 7.00 7.00 7.00 7.00 7.76 7.76 7.76 7.76 -
Neighborhood & Development Services:
Neighborhood & Development Admin 1.55 1.55 1.55 1.55 1.30 1.30 1.30 1.30 -
Sustainability Services 1.00 1.00 1.00 1.00 - - - - -
Community Development 3.63 3.63 3.63 3.63 3.63 3.63 4.00 4.00 -
Neighborhood Outreach 1.95 1.95 1.95 1.95 1.70 1.70 1.70 1.70 -
Housing Inspection 6.20 6.20 8.30 8.30 8.80 8.80 8.80 8.80 -
Economic Development 1.00 - - - - - - - -
Building Inspection 7.30 7.30 7.30 7.30 8.80 8.80 7.80 7.80 -
Urban Planning 3.50 4.00 4.00 4.00 4.50 4.50 5.50 5.50 -
Public Works:
Public Works Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 -
Engineering Services (5)16.00 16.00 16.00 16.00 18.00 18.00 18.00 19.40 1.40
City of Iowa City
Personnel Full-Time Equivalents
Last Eight Years
313
2017
Adopted
2018
Adopted
2019
Adopted
2020
Adopted
2021
Adopted
2022
Adopted
2023
Adopted
2024
Budget
Change
in FTEs
FY2023-2024
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 2.00 -
CBD Maintenance Operations 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 -
Sub-total General Fund 368.18 367.18 368.68 369.06 379.84 381.34 388.08 392.98 4.90
Special Revenue Funds
Road Use Tax:
Traffic Engineering 4.50 3.00 3.00 3.00 3.00 3.00 4.00 4.00 -
Streets System Maintenance (5) 25.50 29.00 29.00 29.00 29.00 29.00 29.00 29.25 0.25
Metro Planning Org of Johnson Co 4.70 4.70 5.20 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 35.25 37.25 37.75 37.75 37.75 37.75 38.75 39.00 0.25
Enterprise Funds
Parking (6)21.63 21.63 21.38 19.63 21.38 21.38 21.88 22.88 1.00
Transit 50.63 50.63 50.38 50.38 51.13 51.13 51.63 51.63 -
Wastewater (5)25.40 26.00 26.00 26.00 26.00 26.00 26.00 26.25 0.25
Water (7)31.75 31.75 31.75 31.75 31.25 31.25 31.25 32.25 1.00
Refuse Collection 17.50 17.50 17.88 18.88 19.38 19.38 20.38 20.38 -
Landfill (8)14.00 14.00 14.88 15.88 15.88 16.13 16.13 17.13 1.00
Airport Operations 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 -
Stormwater (5)2.10 1.50 1.50 2.50 2.00 2.00 2.00 2.10 0.10
Housing Authority (9)9.60 9.60 9.50 9.50 10.62 10.62 11.00 12.00 1.00
Sub-total Enterprise Funds 173.61 173.61 174.27 175.52 178.64 178.89 181.27 185.62 4.35
Total Budgetary Funds 577.04 578.04 580.70 582.33 596.23 597.98 608.10 617.60 9.50
Non-Budgetary Funds
Internal Service Funds
Equipment 10.75 10.75 10.75 10.75 11.75 12.00 11.00 11.00 -
Risk Management 1.80 1.80 1.80 1.80 1.80 1.80 1.80 1.80 -
Information Technology Services (10) 9.80 10.80 9.80 9.80 9.80 9.80 10.50 10.80 0.30
Central Services 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 -
Sub-total Internal Service Funds 22.85 23.85 22.85 22.85 23.85 24.10 23.80 24.10 0.30
Total Non-Budgetary Funds 22.85 23.85 22.85 22.85 23.85 24.10 23.80 28.10 0.30
Total Full-Time Equivalents 599.89 601.89 603.55 605.18 620.08 622.08 631.90 645.70 9.80
314
(1) A 1.00 FTE Police Sergeant from Police Support Services is being converted to 1.00 FTE Police Lieutenant-Internal Affairs.
(2) A 1.00 FTE Police Officer and .50 FTE Accreditation Manager was added in fiscal year 2024 budget.
(3) A 1.00 FTE Animal Center Volunteer Program Assistant was added in fiscal year 2024 budget.
(4) Two 1.0 FTE Firefighter positions were added in fiscal year 2024 budget.
(5) A 1.00 FTE Civil Engineer and 1.00 FTE Asset Management Technician were added in fiscal year 2024 budget.
The Asset Management Technician cost will be split between Engineering, Streets, Wastewater and Stormwater.
(6) A 1.00 FTE Parking Attendant positon was added in fiscal year 2024 budget.
(7) A 1.00 FTE MW I position was added in fiscal year 2024 budget.
(8) A 1.00 FTE MW I - Landfill position was added in fiscal year 2024 budget.
(9) A 1.00 FTE FSS Coordinator position was added in fiscal year 2024 budget.
(10) The .50 FTE Operactions Clerk position was increased .30 FTE to .80 FTE in the fiscal year 2024 budget.
City of Iowa City
Personnel Full-Time Equivalents
Last Eight Years
368.18 367.18 368.68 369.06 379.84 381.34 388.08 392.98
35.25 37.25 37.75 37.75 37.75 37.75 38.75 39.00
173.61 173.61 174.27 175.52 178.64 178.89 181.27 185.62
22.85 23.85 22.85 22.85 23.85 24.10 23.80 24.10
2017
ADOPTED
2018
ADOPTED
2019
ADOPTED
2020
ADOPTED
2021
ADOPTED
2022
ADOPTED
2023
ADOPTED
2024
BUDGET
FTE Summary by Fund Type
Last Eight Years
General Fund Special Revenue Funds Enterprise Funds Internal Service Funds
315
316
GENERAL FUND
Fund Summary
Assigned, Committed & Restricted
Fund Balance
Revenues
Expenditures
Division Summaries
F
Y
2
0
2
4
317
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 Services. We present a budget where revenues are less than expenditures for the
General Fund in fiscal year 2024, with revenue & transfers in and expenditures & transfers out
projected at $74.9 and $76.8 million, respectively.
A. General Fund Revenues
Revenues & Transfers In 2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Property Taxes 40,271,900$ 40,379,475$ 40,339,650$ 41,284,798$ 42,523,342$
Other City Taxes 2,362,649 3,311,724 2,590,124 3,312,497 3,312,497
Licenses And Permits 2,541,011 2,786,476 2,581,550 2,565,193 2,565,193
Use Of Money And Property 514,191 631,248 723,383 1,033,209 1,033,209
Intergovernmental 5,923,927 4,045,574 3,866,481 4,223,162 4,037,548
Charges For Fees And Services 825,692 1,726,449 1,270,587 1,242,099 1,242,133
Miscellaneous 5,997,468 6,195,617 6,744,116 7,173,558 7,173,558
Other Financial Sources 772,926 643,761 2,335,507 637,197 637,197
Sub-total Revenues:59,209,763 59,720,325 60,451,398 61,471,713 62,524,677
Transfers In 16,639,310 19,238,734 18,063,633 13,458,716 13,858,690
Total Revenues & Transfers In 75,849,073$ 78,959,059$ 78,515,031$ 74,930,429$ 76,383,367$
318
1. Property Taxes - Property tax revenue of $41.3 million is the primary funding source for
General Fund operations, providing approximately 67.2% of total revenue, excluding
transfers in, in fiscal year 2024. The fiscal year 2024 budget is an increase of 2.3% over
the fiscal year 2023 revised budget of $40.3 million, and there is an average increase of
3.6% 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 6.9% in revaluation years and 3.1% in non-revaluation years.
Valuations reported by the Johnson County Auditor’s office for January 1, 2022 served as
the basis for determining property tax revenue in fiscal year 2024. Their report indicates an
1.7% increase in total assessed value in the last year, from $7.25 billion to $7.37 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
319
declining rollback which will decrease each year until it matches the residential
rollback percentage.
In fiscal year 2013, the rollback exempted $1.7 billion of Iowa City’s assessed valuation.
In fiscal year 2025, the rollback will exempt $2.9 billion of assessed valuations. The
residential and agricultural rollbacks for fiscal year 2024 are 56.4919% and 91.6430%,
respectively, compared to fiscal year 2023 rollbacks of 54.1302% and 89.0412%,
respectively.
Also, in fiscal year 2024 the commercial, industrial, and railroad properties are taxed at the
residential rate for the first $150,000 of assessed value and then 90% thereafter, which is
different from the fiscal year 2023 rate of 90%. The multi-residential rollback no longer
exists in fiscal year 2024 and now is taxed at the residential rate of 56.4919% compared to
the fiscal year 2023 rate of 63.75%. The following graph illustrates the impact of the
rollback on taxable valuations.
2. Other City Taxes - This category, estimated at $3.3 million in fiscal year 2024, includes
Hotel Motel Taxes of $1,708,100, $418,070 in gas and electric excise taxes, and
$1,151,500 in utility franchise taxes. The fiscal year 2024 budget is an increase of
27.9.% over the fiscal year 2023 revised budget of $2.6 million, and there is an average
increase of 6.7% over the last five years.
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a) Hotel Motel Tax: This revenue source is a state-administered tax. Estimated at
$1,708,0100 in fiscal year 2024, the seven percent (7%) tax on gross hotel/motel room
rental receipts is distributed as follows:
Convention & Visitor's Bureau 25.00%
Police Patrol 47.50%
Parks & Recreational Facilities 27.50%
Total Hotel Motel 7% Tax 100.00%
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.
$1,151,500 estimate for fiscal year 2024, 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 2024 budget for Licenses and
Permits is estimated at $2.57 million. The fiscal year 2024 revenue is a decrease of 0.6%
over the fiscal year 2023 revised budget of $2.58 million, but the average over the last
five years is a decrease of 2.3%. These decreases have been primarily due to
decreases in construction permit and license revenue from fiscal year 2019 to 2020 due
to the COVID-19 pandemic.
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4. Use of Money & Property - This revenue source consists of interest income and rents
and is budgeted at $1,033,209 for fiscal year 2024. The fiscal year 2024 budget is an
increase of 42.8% of the fiscal year 2023 revised budget of $723,383; additionally, there
is an average decrease of 0.6% over the last five years. The increase from the fiscal
year 2023 estimate is from an increase in estimated interest income; the average slight
decrease over the last five years is a result of decreased interest income and rent
revenue from 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 $4.2 million in fiscal year 2024. The fiscal year 2024 budget is an
increase of 9.2% of the fiscal year 2023 revised budget of $3.9 million, and there is an
average increase of 3.7% over the last five years. The increase in fiscal year 2024 is
from an increase in Property Tax Credits with the addition of the Business Property Tax
Credit 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 $2.6
million in fiscal year 2024, with $1.8 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.
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Intergovernmental Funding
FY2021
Actual
FY2022
Actual
FY2023
Revised
FY2024
Budget
FY2025
Projected
Local Governmental: 28E Agreements
Coralville, Johnson County & Other
Governments - Animal Services $ 285,679 $ 265,443 $ 262,771 $ 287,482 $ 287,482
IC Comm. Schools - Mercer Pool 98,846 99,785 98,850 104,850 104,850
County, Univ Heights, Hills - Library 607,429 607,399 652,410 640,498 640,498
Johnson County - Senior Center 60,300 62,430 - 62,430 62,430
University Heights - Fire Department 32,818 34,343 36,403 34,343 34,343
University Heights - Revenue 1,101 1,009 1,100 1,009 1,009
JECC - Accounting 30,626 31,391 32,177 32,981 32,981
Local Governmental Revenue: 1,116,799 1,101,800 1,083,711 1,163,593 1,163,593
State Revenue:
Public Safety Grants - 3,975 3,975 3,975 3,975
University of Iowa - Fire Protection 1,716,326 1,627,211 1,716,330 1,769,259 1,769,259
Operating Grants 61,849 58,765 61,850 55,875 55,875
Property Tax Credits 929,988 900,421 749,207 972,719 787,105
Other State Grants 46,110 10,000 - 10,000 10,000
Total State Revenue: 2,754,273 2,600,372 2,531,362 2,811,828 2,626,214
Federal Revenue:
Public Safety Grants 255,480 243,405 251,408 247,741 247,741
FEMA 11,746 94,997 - - -
CARES Act 1,785,629 - - - -
ARPA - 5,000 - - -
Total Federal Revenue: 2,052,855 343,402 251,408 247,741 247,741
Total - Intergovernmental Funding: $5,923,927 $4,045,574 $3,866,481 $4,223,162 $4,037,548
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 Services, Animal Care, and Cemetery services. Charges for Fees and
Services are budgeted at $1.24 million in fiscal year 2024. The fiscal year 2024 revenue is a
decrease of 2.2% of the fiscal year 2023 revised budget of $1.27 million, and there is an
average increase of 4.6% over the last five years. The relative stagnation in the fiscal year
2023 budget is due to conservative estimates on recreation charges for fees and services;
the average increase over the past five years due to recovery from the impact of the COVID-
19 pandemic in fiscal years 2020 and 2021.
7. Miscellaneous - Miscellaneous revenue is budgeted at $7.1 million in fiscal year 2024. This
category includes a variety of revenue sources, including parking fines ($306,634), magistrate
court fines and surcharges related to code enforcement ($280,731) and contributions and
donations ($532,306). Also included within this category are internal chargebacks of $5.6
million to the City’s Capital Projects Fund for legal and engineering services, and to the
enterprise funds for administrative services. The fiscal year 2024 revenue is an increase of
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6.4% of the fiscal year 2023 revised budget of $6.7 million and there is an average increase
of 3.7% 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
$637,197 in fiscal year 2024, which is a decrease of 72.7% from the fiscal year 2023 revised
budget of $2.3 million. The decrease is due to the expected sale of an industrial lot budgeted
in fiscal year 2023. There is an average increase of 16.6% over the last five years. These
increases are due to sales of homes within the UniverCity and South District home programs
and the industrial lot.
9. Transfers In - The category is budgeted at $13.5 million in fiscal year 2024. This includes an
approximate $13.2 million transfer-in of the Employee Benefits Levy from the Employee
Benefits Fund. This category also includes General Fund intra-fund transfers to equipment
replacement reserves and transfers in from other funds to support specific staff positions and
expenditures.
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B. General Fund Expenditures
Expenditures &
Transfers Out
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Personnel 41,674,490$ 44,708,975$ 48,717,041$ 50,444,962$ 51,958,311$
Services 10,202,437 11,549,904 13,428,277 12,632,833 12,612,480
Supplies 1,612,561 1,698,470 1,896,943 2,102,149 2,164,192
Capital Outlay 2,119,387 2,874,676 3,192,963 1,546,090 1,630,000
Contingency - - 943,000 1,072,000 1,395,000
Sub-total Expenditures:55,608,875 60,832,025 68,178,224 67,798,034 69,759,983
Transfers Out 11,042,749 12,229,481 15,443,308 8,974,414 17,431,653
Total Expenditures &
Transfers Out 66,651,624$ 73,061,506$ 83,621,532$ 76,772,448$ 87,191,636$
325
1. Personnel - Personnel costs account for approximately 77.6% of budgeted expenditures
(excluding transfers out) within the General Fund in fiscal year 2024. Employee benefit costs
are discussed in greater detail in the City Manager Address.
2. Services - Expenditures for services are budgeted at $12.6 million in fiscal year 2024. Initial
projections were based on fiscal year 2023 original budgets.
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 services; 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:
$696,500 Aid to Human Service Agencies
$372,000 Community Event / Program Funding
$362,300 ICCVB – Community / Economic Development Assistance
$105,000 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 $2.1 million in
fiscal year 2024. 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 $1.5 million in fiscal year
2024 and includes police vehicle replacements, library materials, operating equipment,
South District Properties, and building maintenance and improvements of $5,000 or greater.
5. 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 $672,000 in fiscal year 2024. In fiscal year 2023, a new contingency was
added within the Fire Department to begin preparing for the eventual addition of another fire
station and amounts to $400,000 in fiscal year 2024.
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7. Transfers Out - This category is budgeted at $8.97 million in fiscal year 2024. One of the
largest transfers out is from the transit property tax levy of $4.2 million that is being
transferred into the Transit Fund. Other major transfers out include approximately $3.1
million to the Capital Projects Fund and $1.0 million 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 6/30/23
Total
Payment
FY24
FY24
Principal
FY24
Interest
2019 Public Works
Facility Loan 6/30/2019 $ 2,100,000 2036 $ 1,686,629 $139,759 $ 115,178 $ 24,581
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. A transfer of $258,000 is being proposed in fiscal year
2023. Emergency Fund’s estimated balance is $5.4 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 and 2022, $4 million and $5 million was transferred,
respectively. A transfer of $4.7 million is expected for fiscal year 2023. This fund is assigned
for implementation of the 2012 Facilities Space Needs Study and Master Plan.
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.
327
3 Months @
Sept. 30 Receipts Expenditures Shortfall
FY2023 $ 10,961,006 $ 15,985,058 $ (5,024,051)
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)
D. Long-term Projections
Future property tax revenues were projected to grow 3% for fiscal year 2025 and to increase by
3.00% in fiscal years 2026 and beyond. Odd numbered years are re-evaluation years, which
typically lead to higher growth rates. 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 2023 expenditures are higher than average due to the transfer out for Capital
Projects Funding coming from both the unrestricted fund balance and the facility reserve.
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329
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Fund Balance, July 1 39,295,682$ 41,640,890$ 50,838,340$ 56,735,894$ 51,629,393$ 49,787,374$
Revenues:
Property Taxes 35,626,227$ 40,271,900$ 40,379,475$ 40,339,650$ 41,284,798$ 42,523,342$
Other City Taxes 2,460,592 2,362,649 3,311,724 2,590,124 3,312,497 3,312,497
Licenses And Permits 2,352,233 2,541,011 2,786,476 2,581,550 2,565,193 2,565,193
Use Of Money And Property 1,091,682 514,191 631,248 723,383 1,033,209 1,033,209
Intergovernmental 4,008,624 5,923,927 4,045,574 3,866,481 4,223,162 4,037,548
Charges For Fees And Services 1,129,259 825,692 1,726,449 1,270,587 1,242,099 1,242,133
Miscellaneous 6,010,753 5,997,468 6,195,617 6,744,116 7,173,558 7,173,558
Other Financial Sources 1,414,383 772,926 643,761 2,335,507 637,197 637,197
Sub-Total Revenues 54,093,751 59,209,763 59,720,325 60,451,398 61,471,713 62,524,677
Transfers In:
Operating Transfers In 15,150,816 16,639,310 19,238,734 18,063,633 13,458,716 13,858,690
Sub-Total Transfers In 15,150,816 16,639,310 19,238,734 18,063,633 13,458,716 13,858,690
Total Revenues & Transfers In 69,244,567$ 75,849,073$ 78,959,059$ 78,515,031$ 74,930,429$ 76,383,367$
Expenditures by Department:
City Council 149,212$ 148,836$ 158,711$ 168,774$ 178,611$ 183,314$
City Clerk 491,473 530,843 560,078 625,117 624,775 642,184
City Attorney 836,849 823,919 850,566 868,194 914,555 941,424
City Manager 3,727,694 4,078,706 4,213,343 5,776,948 4,875,361 5,006,730
Finance 4,089,409 3,853,885 4,075,617 5,206,909 5,090,596 5,226,608
Police 14,503,070 14,471,307 14,866,861 16,847,333 17,346,723 17,776,001
Fire 8,477,010 8,899,332 9,112,566 9,677,794 10,313,473 10,890,928
Parks and Recreation 8,574,237 8,340,197 9,670,553 10,893,158 10,567,119 10,987,920
Library 6,327,197 6,083,482 6,934,572 7,358,906 7,877,340 7,825,836
Senior Center 913,616 927,263 1,032,310 1,109,305 1,154,420 1,185,465
Neighborhood & Development Services 6,066,892 4,274,656 5,858,919 5,700,640 4,830,294 4,954,730
Public Works 2,478,291 2,568,025 2,845,050 3,200,355 3,339,887 3,435,380
Transportation Services 602,569 608,423 652,879 744,790 684,881 703,465
Sub-Total Expenditures 57,237,518 55,608,874 60,832,025 68,178,224 67,798,034 69,759,983
Transfers Out:
Capital Project Funding 1,988,176 1,538,784 1,469,331 2,028,470 1,598,470 1,523,470
Capital Project Funding - Facility Reserve - - - 2,750,000 1,500,000 10,125,000
GO Bond Abatement 20,052 15,484 24,620 20,052 20,052 20,052
General Levy 168,970 158,127 169,673 183,656 172,680 172,680
Emergency Fund 500,000 - - 258,000 - -
Facility Master Plan Reserve 2,000,000 4,000,000 5,000,000 4,742,000 - -
Interfund Loan Repayment to Landfill 77,821 110,177 111,841 113,531 115,178 116,985
Transfers Out - Transit Fund 3,660,631 4,076,795 4,122,880 4,106,177 4,221,512 4,126,944
Transfers Out - Affordable Housing Fund 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Miscellaneous Transfers Out 246,191 143,381 331,135 241,422 346,522 346,522
Sub-Total Transfers Out 9,661,841 11,042,749 12,229,481 15,443,308 8,974,414 17,431,653
Total Expenditures & Transfers Out 66,899,359$ 66,651,623$ 73,061,505$ 83,621,532$ 76,772,448$ 87,191,636$
Fund Balance, June 30 41,640,890$ 50,838,340$ 56,735,894$ 51,629,393$ 49,787,374$ 38,979,105$
Restricted / Committed /Assigned 11,469,555 15,537,600 21,107,615 23,384,215 21,689,515 11,625,017
Unassigned Balance 30,171,335$ 35,300,740$ 35,628,279$ 28,245,177$ 28,097,858$ 27,354,089$
% of Revenues & Transfers In 44%47%45%36%37%36%
General Fund (1000 - 1027)
Fund Summary
330
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Assigned:
(Available for current and / or future operations)
Library Special Revenue Funds 1,189,393$ 1,308,282$ 1,283,827$ 1,336,592$ 1,382,639$ 1,410,089$
Library Foundation Development (5,029) (5,427) (9,330) (9,330) (9,330) (9,330)
Library Equipment Replacement Reserve 347,261 383,878 424,044 468,829 248,888 276,310
Senior Center Gift Funds 813 817 820 820 820 820
Cable Replacement Reserves 133,529 134,600 143,618 123,118 133,118 138,118
Facility Master Plan Reserve 4,000,000 8,000,000 13,000,000 14,992,000 13,492,000 3,367,000
Animal Shelter Bequest Funds 148,670 149,361 149,918 149,918 149,918 149,918
5,814,637$ 9,971,510$ 14,992,897$ 17,061,948$ 15,398,054$ 5,332,926$
Committed:
(Available for current and / or future operations)
Emergency Funds 5,239,582$ 5,173,498$ 5,156,737$ 5,414,737$ 5,414,737$ 5,414,737$
5,239,582$ 5,173,498$ 5,156,737$ 5,414,737$ 5,414,737$ 5,414,737$
Restricted:
(Not available for general operations)
Police Forfeiture Share 276,567$ 252,373$ 259,483$ 209,033$ 177,933$ 178,283$
Police Abandon Property 17,655 18,541 25,866 25,866 25,866 25,866
Cemetery Perpetual Care 121,114 121,677 122,131 122,131 122,425 122,704
Public Art - - 550,500 550,500 550,500 550,500
415,336$ 392,591$ 957,981$ 907,531$ 876,725$ 877,354$
Total Assigned / Committed / Restricted:11,469,555$ 15,537,600$ 21,107,615$ 23,384,215$ 21,689,515$ 11,625,017$
Unassigned 30,171,335 35,300,740 35,628,279 28,245,177 28,097,858 27,354,089
General Fund Ending Fund Balance 41,640,890$ 50,838,340$ 56,735,894$ 51,629,393$ 49,787,374$ 38,979,105$
General Fund
Assigned, Committed & Restricted Fund Balance
331
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Property Taxes
Property Taxes 35,626,227$ 40,271,900$ 40,379,475$ 40,339,650$ 41,284,798$ 42,523,342$
Other City Taxes
Gas/Electric Excise Tax 410,985 392,362 419,718 423,032 418,070 418,070
Mobile Home Tax 31,092 38,387 34,827 38,380 34,827 34,827
Hotel/Motel Tax 1,134,864 938,048 1,708,182 1,134,862 1,708,100 1,708,100
Utility Franchise Tax 883,652 993,852 1,148,998 993,850 1,151,500 1,151,500
Licenses And Permits
General Use Permits 15,063 18,029 99,130 65,920 102,610 102,610
Food & Liquor Licenses 95,476 24,651 181,740 94,510 181,740 181,740
Professional License 3,925 3,760 2,755 3,760 2,755 2,755
Franchise Fees 438,753 724,570 540,221 582,920 540,200 540,200
Construction Permit & Inspection Fees 1,742,746 1,707,958 1,899,487 1,783,010 1,676,600 1,676,600
Miscellaneous Licenses & Permits 56,269 62,043 63,143 51,430 61,288 61,288
Use Of Money And Property
Interest Revenues 775,987 265,385 239,339 329,463 636,922 636,922
Rents 296,209 234,964 367,055 383,540 382,977 382,977
Royalties & Commissions 19,486 13,842 24,854 10,380 13,310 13,310
Intergovernmental
Federal Intergovernmental Revenue 342,168 2,052,856 317,824 251,408 247,741 247,741
Property Tax Credits 903,008 929,988 900,421 749,207 972,719 787,105
State 28E Agreements 1,643,190 1,716,326 1,627,211 1,716,330 1,769,259 1,769,259
Operating Grants 66,984 61,849 58,765 61,850 55,875 55,875
Disaster Assistance - - 25,577 - - -
Other State Grants 4,725 46,110 13,975 3,975 13,975 13,975
Local 28E Agreements 1,048,550 1,116,799 1,101,801 1,083,711 1,163,593 1,163,593
Charges For Fees And Services
Building & Development 383,299 448,552 992,247 385,270 465,346 465,346
Police Services 188,901 13,523 51,726 75,000 80,000 80,000
Animal Care Services 13,484 11,742 19,403 11,740 19,403 19,403
Fire Services 8,880 11,734 11,820 11,070 9,300 9,300
Transit Fees (50) - - - - -
Culture & Recreation 467,105 267,221 571,135 705,255 594,123 594,123
Miscellaneous Charges For Services 51,824 54,986 64,417 59,952 58,401 58,401
Water Charges 5,275 4,300 3,403 4,300 3,403 3,437
Refuse Charges 101 84 175 - - -
Parking Charges 10,440 13,550 12,123 18,000 12,123 12,123
Miscellaneous
Code Enforcement 300,368 67,546 124,454 289,130 280,731 280,731
Parking Fines 248,220 303,449 306,634 250,000 306,634 306,634
Library Fines & Fees 60,545 4,328 2,941 - 1,000 1,000
Contributions & Donations 364,504 393,908 289,288 418,701 532,306 532,306
Printed Materials 38,217 20,266 22,376 22,000 20,226 20,226
Animal Adoption 62,646 49,080 57,840 45,000 57,840 57,840
Miscellaneous Merchandise 12,818 6,417 8,989 15,550 10,164 10,164
Intra-City Charges 4,624,134 4,877,381 5,025,756 5,331,154 5,560,279 5,560,279
Other Miscellaneous Revenue 299,006 272,960 355,959 371,581 402,997 402,997
Special Assessments 294 2,134 1,381 1,000 1,381 1,381
Other Financial Sources
Sale Of Assets 812,155 593,591 388,777 2,275,168 445,400 445,400
Loans 602,228 179,334 254,984 60,339 191,797 191,797
Total Revenues 54,093,751$ 59,209,763$ 59,720,325$ 60,451,398$ 61,471,713$ 62,524,677$
General Fund
Revenues by Type
332
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
City Council
City Council 149,212$ 148,836$ 158,711$ 168,774$ 178,611$ 183,314$
City Clerk
City Clerk 491,473 530,843 560,078 625,117 624,775 642,184
City Attorney
City Attorney 836,849 823,919 850,566 868,194 914,555 941,424
City Manager
City Manager 761,394 794,009 781,713 799,235 877,542 901,689
Communications Office 799,709 892,796 1,034,844 1,254,829 1,296,931 1,337,867
Human Resources 543,564 555,910 663,113 776,292 678,871 696,922
Human Rights 408,832 443,170 488,582 1,534,753 566,782 581,045
Economic Development 1,199,196 1,149,231 1,024,806 1,056,765 1,098,832 1,122,565
Climate Action & Outreach 14,999 243,591 220,285 355,074 356,403 366,642
Finance
Finance Adminstration 1,799,617 1,653,713 1,822,734 2,705,553 2,535,841 2,601,586
Accounting 817,136 747,553 731,986 818,822 836,675 860,604
Purchasing 367,071 351,851 420,359 470,812 484,702 498,718
Revenue 1,105,586 1,100,768 1,100,538 1,211,722 1,233,378 1,265,700
Police
Police Administration 604,952 735,369 893,984 880,067 978,748 1,003,410
Police Support Services 3,376,557 3,328,394 3,262,492 3,871,953 3,943,075 4,054,616
Police Field Operations 10,521,560 10,407,545 10,710,385 12,095,313 12,424,900 12,717,974
Fire
Fire Administration 901,195 942,481 939,508 1,265,032 1,387,032 1,702,438
Fire Emergency Operations 7,180,745 7,554,630 7,767,614 7,977,311 8,480,642 8,730,353
Fire Prevention 214,658 217,123 223,789 250,309 254,126 261,173
Fire Training 180,412 185,099 181,656 185,142 191,673 196,964
Parks and Recreation
Park and Rec Admin 1,164,322 425,288 555,641 476,909 460,100 472,706
Government Buildings - 753,245 809,797 896,052 874,387 878,761
Recreation 2,897,238 2,195,655 3,322,471 3,752,531 3,787,922 3,902,474
Park Maintenance 4,129,820 4,557,782 4,568,047 5,320,125 5,015,710 5,293,052
Cemetery Operations 382,858 408,227 414,596 447,541 429,000 440,927
Library
Library Operations 6,199,145 5,952,773 6,734,807 7,131,752 7,638,449 7,579,778
Library Development Office 128,052 130,709 199,765 227,154 238,891 246,058
Senior Center
Senior Center 913,616 927,263 1,032,310 1,109,305 1,154,420 1,185,465
Neighborhood & Dvlpmt Services
Neighborhood & Dvlpmt Admin 480,114 268,971 274,016 312,038 285,096 293,253
Neighborhood Services 3,829,745 2,406,120 3,879,833 3,311,319 2,537,256 2,597,354
Development Services 1,757,032 1,599,564 1,705,069 2,077,284 2,007,942 2,064,124
Public Works
Public Works Administration 433,948 493,340 539,799 551,100 588,437 603,833
Engineering Services 2,044,343 2,074,685 2,305,251 2,649,255 2,751,450 2,831,546
Transportation Services
Administration 602,569 608,423 652,879 744,790 684,881 703,465
Total Expenditures 57,237,518$ 55,608,874$ 60,832,025$ 68,178,224$ 67,798,034$ 69,759,983$
General Fund
Expenditures by Department and Division
333
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 149,212$ 148,836$ 158,711$ 168,774$ 178,611$ 183,314$
Total Revenues 149,212$ 148,836$ 158,711$ 168,774$ 178,611$ 183,314$
Expenditures:
Personnel 76,289$ 96,745$ 104,091$ 106,298$ 113,047$ 116,438$
Services 45,980 51,610 53,362 60,476 57,640 58,793
Supplies 26,942 480 1,258 2,000 7,924 8,082
Total Expenditures 149,212$ 148,836$ 158,711$ 168,774$ 178,611$ 183,314$
Personnel Services - FTE 2020 2021 2022 2023 2024
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)
334
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 473,249$ 462,630$ 430,987$ 549,661$ 580,300$ 597,211$
Licenses And Permits
Professional License 1,595 2,420 1,255 2,420 1,255 1,255
Miscellaneous
Code Enforcement - 30,616 101,073 6,000 6,000 6,000
Other Miscellaneous Revenue 9,150 6,994 6,990 6,340 6,990 6,990
Printed Materials 5 95 105 100 105 -
Total Revenues 483,998$ 502,755$ 540,410$ 564,521$ 594,650$ 611,456$
Expenditures:
Personnel 392,780$ 426,377$ 446,372$ 459,503$ 491,286$ 506,025$
Services 88,856 75,254 92,608 103,634 101,980 104,020
Supplies 2,363 1,124 1,431 1,384 1,384 1,412
Total Expenditures 483,998$ 502,755$ 540,410$ 564,521$ 594,650$ 611,456$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 7,475$ 28,088$ 19,668$ 60,596$ 30,125$ 30,728$
Total Revenues 7,475$ 28,088$ 19,668$ 60,596$ 30,125$ 30,728$
Expenditures:
Personnel -$ 217$ 126$ -$ -$ -$
Services 7,475 27,871 19,542 60,596 30,125 30,728
Total Expenditures 7,475$ 28,088$ 19,668$ 60,596$ 30,125$ 30,728$
City Clerk Department
Division: City Clerk
Activity: City Clerk (120100)
Division: City Clerk
Activity: Community Police Review Board (120200)
335
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 761,508$ 742,495$ 816,380$ 786,004$ 818,383$ 843,814$
Miscellaneous
Code Enforcement 65 214 306 600 306 306
Intra-City Charges 74,590 80,019 32,984 80,400 95,866 97,304
Other Miscellaneous Revenue 686 1,192 896 1,190 - -
Total Revenues 836,849$ 823,919$ 850,566$ 868,194$ 914,555$ 941,424$
Expenditures:
Personnel 747,533$ 773,071$ 795,634$ 807,823$ 857,794$ 883,528$
Services 38,026 36,560 41,781 47,779 45,169 46,072
Supplies 9,701 12,158 11,617 12,592 11,592 11,824
Carital Outlay 41,589 2,131 1,534 - - -
Total Expenditures 836,849$ 823,919$ 850,566$ 868,194$ 914,555$ 941,424$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
City Attorney Department
Division: City Attorney
Activity: City Attorney (130100)
336
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 761,394$ 794,009$ 781,713$ 799,235$ 877,542$ 901,689$
Total Revenues 761,394$ 794,009$ 781,713$ 799,235$ 877,542$ 901,689$
Expenditures:
Personnel 525,384$ 547,837$ 557,296$ 585,154$ 659,624$ 679,413$
Services 233,765 243,365 216,011 210,762 214,133 218,416
Supplies 2,246 2,807 8,405 3,319 3,785 3,861
Total Expenditures 761,394$ 794,009$ 781,713$ 799,235$ 877,542$ 901,689$
Personnel Services - FTE 2020 2021 2022 2023 2024
Assistant To The City Manager 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 1.00
Total Personnel 3.00 3.00 3.00 3.00 3.00
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 383,187$ 443,580$ 525,671$ 685,686$ 730,742$ 750,603$
Total Revenues 383,187$ 443,580$ 525,671$ 685,686$ 730,742$ 750,603$
Expenditures:
Personnel 286,245$ 310,082$ 396,382$ 459,167$ 524,578$ 540,315$
Services 62,607 67,875 54,851 152,074 82,364 84,011
Supplies 34,335 35,523 67,141 74,445 123,800 126,276
Carital Outlay - 30,100 7,296 - - -
Total Expenditures 383,187$ 443,580$ 525,671$ 685,686$ 730,742$ 750,603$
Personnel Services - FTE 2020 2021 2022 2023 2024
Communications Creative Assistant - 0.63 0.63 1.00 1.00
Communications Aide - 1.26 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 1.00
Total Personnel 2.00 3.89 4.89 5.26 5.26
City Manager Department
Division: City Manager
Activity: City Manager (210100)
Division: Communications Office
Activity: Communications Office (210200)
337
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Licenses And Permits
Franchise Fees 438,753$ 724,570$ 540,221$ 582,920$ 540,200$ 540,200$
Total Revenues 438,753$ 724,570$ 540,221$ 582,920$ 540,200$ 540,200$
Expenditures:
Personnel 372,022$ 391,995$ 422,842$ 447,039$ 475,171$ 489,426$
Services 40,878 43,113 81,738 89,066 84,858 86,555
Supplies 3,621 5,179 3,611 2,538 6,160 6,283
Total Expenditures 416,522$ 440,287$ 508,191$ 538,643$ 566,189$ 582,264$
Personnel Services - FTE 2020 2021 2022 2023 2024
Communications Tech - Cable 1.00 1.00 1.00 1.00 1.00
Media Production Assistant - 1.00 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 - - - -
Total Personnel 4.00 4.00 4.00 4.00 4.00
2020 2021 2022 2023 2024 2025
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:
Carital Outlay -$ 8,929$ 982$ 30,500$ -$ 5,000$
Total Expenditures -$ 8,929$ 982$ 30,500$ -$ 5,000$
Carital Outlay 2023 2024
Equipment 30,500$ -$
Total Carital Outlay 30,500$ -$
Division: Communications Office
Activity: Cable Administration (210251)
Division: Communications Office
Activity: Cable Reserves (210257)
338
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 536,457$ 545,394$ 645,180$ 767,292$ 669,638$ 687,689$
Charges For Fees And Services
Miscellaneous Charges For Services 50 70 60 - 60 60
Intra-City Charges 6,646 10,392 17,701 9,000 9,000 9,000
Other Miscellaneous Revenue 410 53 172 - 173 173
Total Revenues 543,564$ 555,910$ 663,113$ 776,292$ 678,871$ 696,922$
Expenditures:
Personnel 401,226$ 407,741$ 419,596$ 435,795$ 447,317$ 460,737$
Services 93,083 89,852 187,626 280,580 164,753 168,048
Supplies 49,255 58,316 55,890 59,917 66,801 68,137
Total Expenditures 543,564$ 555,910$ 663,113$ 776,292$ 678,871$ 696,922$
Personnel Services - FTE 2020 2021 2022 2023 2024
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)
339
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 399,608$ 434,976$ 481,867$ 529,333$ 565,507$ 579,920$
Licenses And Permits
Miscellaneous Licenses & Permits 180 90 150 180 150 -
Charges For Fees And Services
Special Events 2,845 223 - 2,800 - -
Miscellaneous
Other Miscellaneous Revenue 6,199 7,880 1,125 7,880 1,125 1,125
Total Revenues 408,832$ 443,170$ 483,142$ 540,193$ 566,782$ 581,045$
Expenditures:
Personnel 243,036$ 264,482$ 271,496$ 286,212$ 292,771$ 301,554$
Services 154,321 164,194 187,943 237,058 254,850 259,947
Supplies 11,474 14,494 23,703 16,923 19,161 19,544
Total Expenditures 408,832$ 443,170$ 483,142$ 540,193$ 566,782$ 581,045$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy -$ -$ 5,440$ 994,560$ -$ -$
Total Revenues -$ -$ 5,440$ 994,560$ -$ -$
Expenditures:
Services -$ -$ 5,440$ 994,560$ -$ -$
Total Expenditures -$ -$ 5,440$ 994,560$ -$ -$
Division: Human Rights
Activity: Human Rights (210400)
Division: Human Rights
Activity: Black Lives Matter (210410)
340
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
General Revenues Subsidy 936,827$ 925,830$ 765,635$ -$ 731,532$ 755,265$
Other City Taxes
Hotel/Motel Tax 253,092 211,187 243,807 253,092 362,300 362,300
Use Of Money And Property
Rents 9,276 12,214 15,365 12,210 5,000 5,000
Other Financial Sources
Sale Of Assets - - - 1,500,000 - -
Total Revenues & Transfer In 1,199,196$ 1,149,231$ 1,024,806$ 1,765,302$ 1,098,832$ 1,122,565$
Expenditures:
Personnel 158,615$ 161,620$ 166,215$ 171,289$ 175,628$ 180,897$
Services 1,040,381 987,539 858,485 885,451 923,179 941,643
Supplies 200 72 107 25 25 26
Total Expenditures 1,199,196$ 1,149,231$ 1,024,806$ 1,056,765$ 1,098,832$ 1,122,565$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
General Revenues Subsidy 14,999$ 178,196$ 220,285$ 355,074$ 356,403$ 366,642$
Intergovernmental
Other State Grants - 46,110 - - - -
Miscellaneous
Contributions & Donations - 19,112 - - - -
Other Miscellaneous Revenue - 173 - - - - -
Total Revenues & Transfer In 14,999$ 243,591$ 220,285$ 355,074$ 356,403$ 366,642$
Expenditures:
Personnel 12,694$ 135,463$ 171,873$ 296,361$ 311,076$ 320,408$
Services 2,306 82,378 28,681 53,313 25,037 25,538
Supplies - 25,750 19,731 5,400 20,290 20,696
Total Expenditures 14,999$ 243,591$ 220,285$ 355,074$ 356,403$ 366,642$
Personnel Services - FTE 2020 2021 2022 2023 2024
Sustainability Coordinator - 1.00 1.00 1.00 1.00
Climate Action Analyst - 1.00 1.00 1.00 1.00
Climate Action Engagement Specialist - 1.00 1.00 1.00 1.00
Total Personnel - 3.00 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) *
341
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
Property Taxes 30,027,632$ 33,943,219$ 34,033,856$ 34,000,267$ 34,360,052$ 34,360,052$
Other City Taxes
Gas/Electric Excise Tax 346,392 330,696 353,752 356,545 356,545 356,545
Mobile Home Tax 26,205 32,354 29,353 32,350 29,353 29,353
Licenses And Permits
Food & Liquor Licenses 95,346 24,546 181,600 94,400 181,600 181,600
General Use Permits 1,855 2,105 84,628 50,000 84,628 84,628
Use Of Money And Property
Interest Revenues 735,631 225,905 206,318 300,000 494,532 494,532
Intergovernmental
Property Tax Credits 762,196 784,909 758,905 632,541 469,231 351,923
Miscellaneous
Code Enforcement 268,142 26,228 10,823 270,000 260,823 260,823
Intra-City Charges 3,613,547 4,049,774 4,079,478 4,185,114 4,392,884 4,458,777
Other Miscellaneous Revenue - - 123 500 123 -
Parking Fines 248,220 303,449 306,634 250,000 306,634 306,634
Other Financial Sources
Sale Of Assets 15,017 10,758 126,002 - - -
Transfer In - Business Type Funds 20,714 21,232 21,699 22,936 22,936 23,395
Total Revenues & Transfer In 36,160,896$ 39,755,175$ 40,193,169$ 40,194,653$ 40,959,341$ 40,908,262$
Expenditures:
Personnel 352,868$ 397,697$ 351,755$ 446,142$ 409,970$ 422,269$
Services 59,452 67,436 66,840 70,557 71,650 73,083
Supplies 29,825 24,454 40,454 30,218 32,229 32,874
Carital Outlay 8,500 - 1,997 - - -
Total Expenditures 450,645$ 489,587$ 461,046$ 546,917$ 513,849$ 528,226$
Personnel Services - FTE 2020 2021 2022 2023 2024
Assistant Finance Director - - 0.10 0.10 0.10
Risk & Finance Assistant 0.25 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 3.00 3.00 3.00
Division: Finance Adminstration
Activity: Finance Adminstration (310100)
Finance Department
342
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Property Taxes 1,076,545$ 1,216,932$ 1,220,189$ 1,218,989$ 1,231,878$ 1,268,834$
Other City Taxes
Gas/Electric Excise Tax 12,420 11,858 12,684 12,785 12,785 12,785
Mobile Home Tax 940 1,160 1,053 1,160 1,053 1,053
Intergovernmental
Property Tax Credits 27,076 27,897 27,212 22,433 16,825 12,619
Miscellaneous
Intra-City Charges - - 11,238 12,000 12,000 12,000
Total Revenues 1,116,981$ 1,257,846$ 1,272,375$ 1,267,367$ 1,274,541$ 1,307,291$
Expenditures:
Personnel 146,673$ 153,215$ 132,833$ 134,188$ 136,879$ 140,985$
Services 814,819 914,892 1,089,352 1,091,286 1,202,979 1,227,039
Supplies 5,617 7,157 7,371 9,523 7,495 7,645
Total Expenditures 967,109$ 1,075,264$ 1,229,557$ 1,234,997$ 1,347,353$ 1,375,669$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
Other City Taxes
Hotel/Motel Tax 122,494$ 93,299$ 192,673$ 122,494$ 259,000$ 259,000$
Utility Franchise Tax 287,157 323,084 375,218 323,080 375,200 375,200
Use Of Money And Property
Rents 7,200 6,600 7,800 7,200 7,800 7,800
Transfer-In - Employee Benefits 11,279,971 12,340,630 12,461,141 12,801,454 12,884,951 12,884,951
Total Revenues & Transfer In 11,696,822$ 12,763,612$ 13,036,831$ 13,254,228$ 13,526,951$ 13,526,951$
Expenditures:
Services 14,226$ 2,639$ 115,169$ 280,639$ 2,639$ 2,692$
Contingency - - - 643,000 672,000 695,000
Total Expenditures 14,226$ 2,639$ 115,169$ 923,639$ 674,639$ 697,692$
Division: Finance Administration
Activity: Tort Liability (310630)
Division: Finance Administration
Activity: Non-Operational Admin (310710)
343
2020 2021 2021 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 38,339$ 17,616$ -$ -$ -$ -$
Intergovernmental
Federal Intergovernmental Revenue - 2,523 36,005 - - -
Disaster Assistance - - 12,843 - - -
Total Revenues 38,339$ 20,139$ 48,848$ -$ -$ -$
Expenditures:
Supplies 38,339$ 20,139$ 200$ -$ -$ -$
Total Expenditures 38,339$ 20,139$ 200$ -$ -$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 329,297$ 66,084$ 16,761$ -$ -$ -$
Total Revenues 329,297$ 66,084$ 16,761$ -$ -$ -$
Expenditures:
Services 46$ 381$ 764$ -$ -$ -$
Supplies - 2 - - - -
Carital Outlay 329,251 65,700 15,998 - - -
Total Expenditures 329,297$ 66,084$ 16,761$ -$ -$ -$
Division: Finance Administration
Activity: Disaster Assistance (310720/310730)
Division: Finance Administration
Activity: Emergency Fund (310712)
344
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 780,372$ 707,099$ 692,502$ 777,955$ 795,601$ 819,530$
Intergovernmental
Local 28E Agreements 29,879 30,626 31,391 32,177 32,981 32,981
Miscellaneous
Other Miscellaneous Revenue 6,591 7,695 6,712 7,690 6,712 6,712
Special Assessments 294 2,134 1,381 1,000 1,381 1,381
Total Revenues 817,136$ 747,553$ 731,986$ 818,822$ 836,675$ 860,604$
Expenditures:
Personnel 712,234$ 644,686$ 653,702$ 698,872$ 719,593$ 741,181$
Services 95,078 98,841 74,832 116,385 113,117 115,379
Supplies 9,824 4,026 3,452 3,565 3,965 4,044
Total Expenditures 817,136$ 747,553$ 731,986$ 818,822$ 836,675$ 860,604$
Personnel Services - FTE 2020 2021 2022 2023 2024
Account Clerk - Accounting 1.00 1.00 1.00 1.00 -
Accounting Coordinator - - 1.00 1.00 1.00
Senior Accountant - Payroll 1.00 1.00 1.00 1.00 1.00
Assistant Controller 1.00 1.00 - - -
Assistant Finance Director - - 0.45 0.45 0.45
Controller 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 2.00
Total Personnel 7.00 7.00 6.45 6.45 6.45
Division: Accounting
Activity: Accounting (310200)
345
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 355,537$ 337,018$ 406,969$ 458,762$ 472,568$ 486,584$
Miscellaneous
Printed Materials 4 88 10 - - -
Other Miscellaneous Revenue 9,254 9,953 11,195 9,950 9,950 9,950
Other Commissions 2,079 4,761 2,184 2,100 2,184 2,184
Other Financial Sources
Sale Of Assets 197 31 - - - -
Total Revenues 367,071$ 351,851$ 420,359$ 470,812$ 484,702$ 498,718$
Expenditures:
Personnel 294,708$ 331,376$ 374,148$ 422,280$ 432,164$ 445,129$
Services 66,313 20,125 45,675 48,032 52,038 53,079
Supplies 6,050 349 536 500 500 510
Total Expenditures 367,071$ 351,851$ 420,359$ 470,812$ 484,702$ 498,718$
Personnel Services - FTE 2020 2021 2022 2023 2024
Assistant Finance Director - - 0.45 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 1.00
Purchasing Agent 1.00 1.00 - - -
Purchasing Assistant - 0.50 0.50 0.50 0.50
Purchasing Clerk 0.50 - - - -
Total Personnel 3.50 3.50 3.95 3.95 3.95
Division: Purchasing
Activity: Purchasing (310300)
346
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 1,087,939$ 1,075,226$ 1,083,059$ 1,190,462$ 1,213,797$ 1,246,085$
Charges For Fees And Services
Water Charges 5,275 4,300 3,403 4,300 3,403 3,437
Intergovernmental
Local 28E Agreements 552 1,101 1,009 1,100 1,009 1,009
Miscellaneous
Contributions & Donations 10,542 19,243 12,822 15,000 15,000 15,000
Other Miscellaneous Revenue 1,278 899 206 860 169 169
Other Financial Sources
Sale Of Assets - - 39 - - -
Total Revenues 1,105,586$ 1,100,768$ 1,100,538$ 1,211,722$ 1,233,378$ 1,265,700$
Expenditures:
Personnel 703,736$ 685,920$ 673,781$ 748,294$ 765,402$ 788,364$
Services 395,941 409,993 417,006 453,753 458,301 467,467
Supplies 5,909 4,855 9,751 9,675 9,675 9,869
Total Expenditures 1,105,586$ 1,100,768$ 1,100,538$ 1,211,722$ 1,233,378$ 1,265,700$
Personnel Services - FTE 2020 2021 2022 2023 2024
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)
347
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 600,921$ -$ 880,647$ 879,567$ 975,148$ 999,810$
Intergovernmental
Federal Intergovernmental Revenue - 1,063,006 - - - -
Miscellaneous
Other Miscellaneous Revenue 4,031 23,560 13,337 500 3,600 3,600
Total Revenues 604,952$ 1,086,566$ 893,984$ 880,067$ 978,748$ 1,003,410$
Expenditures:
Personnel 324,804$ 314,849$ 335,061$ 434,754$ 508,763$ 524,026$
Services 276,727 347,002 514,365 414,515 444,159 453,042
Supplies 3,420 5,824 44,558 30,798 25,826 26,343
Carital Outlay - 67,694 - - - -
Total Expenditures 604,952$ 735,369$ 893,984$ 880,067$ 978,748$ 1,003,410$
Personnel Services - FTE 2020 2021 2022 2023 2024
Police Administrative Coordinator 1.00 1.00 1.00 1.00 1.00
Police Lieutenant-Internal Affairs - - - - 1.00
Police Chief 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 3.00
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 428,429$ 433,708$ 367,101$ 425,082$ 442,412$ 455,080$
Total Revenues 428,429$ 433,708$ 367,101$ 425,082$ 442,412$ 455,080$
Expenditures:
Personnel 372,325$ 389,248$ 324,864$ 381,593$ 381,993$ 393,453$
Services 34,622 40,353 40,346 41,562 58,169 59,332
Supplies 1,391 4,108 1,892 1,927 2,250 2,295
Carital Outlay 20,091 - - - - -
Total Expenditures 428,429$ 433,708$ 367,101$ 425,082$ 442,412$ 455,080$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
Police Department
Division: Police Administration
Activity: Police Administration (410100)
Division: Police Support Services
Activity: Station Masters (410210)
348
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 499,306$ 551,837$ 423,575$ 743,777$ 671,558$ 690,798$
Intergovernmental
Local 28E Agreements 20,000 - - - - -
Total Revenues 519,306$ 551,837$ 423,575$ 743,777$ 671,558$ 690,798$
Expenditures:
Personnel 510,353$ 541,442$ 407,885$ 623,712$ 580,933$ 598,361$
Services 5,572 8,628 7,186 111,885 73,445 74,914
Supplies 3,382 1,767 8,503 8,180 17,180 17,524
Total Expenditures 519,306$ 551,837$ 423,575$ 743,777$ 671,558$ 690,798$
Personnel Services - FTE 2020 2021 2022 2023 2024
Comm Serv Officer - Community Outreach 1.00 1.00 1.50 1.50 1.50
Police Officer 4.00 4.00 4.00 4.00 4.00
Total Personnel 5.00 5.00 5.50 5.50 5.50
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 54,555$ 45,509$ 59,890$ 76,940$ 96,090$ 98,968$
Total Revenues 54,555$ 45,509$ 59,890$ 76,940$ 96,090$ 98,968$
Expenditures:
Personnel 54,343$ 45,379$ 59,460$ 76,640$ 95,640$ 98,509$
Supplies 211 130 430 300 450 459
Total Expenditures 54,555$ 45,509$ 59,890$ 76,940$ 96,090$ 98,968$
Division: Police Support Services
Activity: Crime Prevention (410220)
Division: Police Support Services
Activity: Crossing Guards (410230)
349
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 569,153$ 701,981$ 626,989$ 689,832$ 625,775$ 643,299$
Miscellaneous
Printed Materials 27,605 18,893 12,087 11,530 10,305 10,305
Other Miscellaneous Revenue 1,954 2,023 891 300 300 300
Total Revenues 598,712$ 722,896$ 639,967$ 701,662$ 636,380$ 653,904$
Expenditures:
Personnel 478,631$ 613,057$ 515,966$ 575,406$ 479,627$ 494,016$
Services 112,188 102,680 115,417 110,491 113,968 116,247
Supplies 7,893 7,159 8,584 15,765 42,785 43,641
Total Expenditures 598,712$ 722,896$ 639,967$ 701,662$ 636,380$ 653,904$
Personnel Services - FTE 2020 2021 2022 2023 2024
Police Records Technician 4.00 4.00 4.00 4.00 4.00
Police Officer - 1.00 1.00 1.00 1.00
Police Sergeant 2.00 2.00 1.00 1.00 -
Total Personnel 6.00 7.00 6.00 6.00 5.00
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 663,080$ 718,268$ 849,179$ 906,199$ 1,008,886$ 1,039,084$
Miscellaneous
Other Miscellaneous Revenue 850 - 190 1,000 1,310 1,310
Total Revenues 663,930$ 718,268$ 849,369$ 907,199$ 1,010,196$ 1,040,394$
Expenditures:
Personnel 658,765$ 713,126$ 841,372$ 900,683$ 999,378$ 1,029,359$
Services 4,891 5,142 7,860 5,266 9,368 9,555
Supplies 273 - 137 1,250 1,450 1,479
Total Expenditures 663,930$ 718,268$ 849,369$ 907,199$ 1,010,196$ 1,040,394$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 1.00
Computer Syst Analyst - Police 1.00 1.00 1.00 1.00 1.00
Police Cartain 1.00 1.00 1.00 1.00 1.00
Police Officer - - 1.00 1.00 1.00
Support Services Supervisor - - 1.00 1.00 1.00
Accreditation Manager - - - - 0.50
Total Personnel 5.00 5.00 7.00 7.00 7.50
Division: Police Support Services
Activity: Records & Identification (410240)
Division: Police Support Services
Activity: Police Support Admin (410250/410260)
350
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 673,257$ 382,139$ 453,153$ 549,722$ 453,064$ 482,097$
Licenses And Permits
Miscellaneous Licenses & Permits 52,089 60,403 59,938 50,000 59,938 59,938
Use Of Money And Property
Interest Revenues 3,601 691 557 - 1,282 1,282
Intergovernmental
Local 28E Agreements 242,531 285,679 265,443 262,771 287,482 287,482
Charges For Fees And Services
Animal Care Services 13,484 11,742 19,403 11,740 19,403 19,403
Miscellaneous Charges For Services 8,455 7,110 8,480 7,110 8,480 8,480
Miscellaneous
Animal Adoption 62,646 49,080 57,840 45,000 57,840 57,840
Code Enforcement - 80 768 - 768 768
Contributions & Donations 43,716 46,379 42,284 78,400 173,454 173,454
Miscellaneous Merchandise 3,837 4,011 4,929 4,010 4,929 4,929
Other Miscellaneous Revenue 8,009 8,861 9,795 8,540 9,799 9,799
Other Financial Sources
Sale Of Assets - - - - 10,000 10,000
Total Revenues 1,111,626$ 856,175$ 922,591$ 1,017,293$ 1,086,439$ 1,115,472$
Expenditures:
Personnel 460,693$ 602,307$ 628,499$ 702,099$ 730,420$ 752,333$
Services 581,917 186,380 222,665 219,939 253,767 258,842
Supplies 69,016 64,833 71,427 95,255 102,252 104,297
Carital Outlay - 2,655 - - - -
Total Expenditures 1,111,626$ 856,175$ 922,591$ 1,017,293$ 1,086,439$ 1,115,472$
Personnel Services - FTE 2020 2021 2022 2023 2024
Animal Care Technician 2.00 2.00 2.00 2.00 2.00
Animal Center Assistant 1.00 1.26 1.26 1.26 1.26
Animal Center Assistant II - 1.00 1.00 1.00 1.00
Animal Control Coordinator 1.00 1.00 1.00 1.00 1.00
Animal Services Officer 2.00 2.00 2.00 2.00 2.00
Animal Center Volunteer Prog Assist - - - - 1.00
Total Personnel 6.00 7.26 7.26 7.26 8.26
Division: Police Support Services
Activity: Animal Services (4104*)
351
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 8,090,747$ 8,006,168$ 8,378,906$ 9,479,236$ 9,447,933$ 9,679,228$
Other City Taxes
Hotel/Motel Tax 480,876 401,256 463,233 480,875 688,300 688,300
Intergovernmental
Federal Intergovernmental Revenue 52,381 70,066 64,277 81,467 82,800 82,800
Disaster Assistance - - 2,574 - - -
Other State Grants 4,725 - 3,975 3,975 3,975 3,975
Charges For Fees And Services
Fire Services 6,180 6,600 9,120 5,940 6,600 6,600
Miscellaneous
Code Enforcement 164 6,533 6,608 6,530 6,608 6,608
Other Miscellaneous Revenue 2,761 1,687 2,893 1,690 2,893 2,893
Contributions & Donations 5,450 46,901 1,500 - - -
Other Financial Sources
Sale Of Assets 29,572 107,309 29,019 70,400 60,400 60,400
Total Revenues 8,672,855$ 8,646,520$ 8,962,105$ 10,130,113$ 10,299,509$ 10,530,804$
Expenditures:
Personnel 7,872,676$ 7,592,143$ 8,096,779$ 8,691,854$ 9,133,215$ 9,407,211$
Services 476,182 498,873 518,986 599,394 563,373 574,640
Supplies 121,331 184,514 172,701 167,289 146,031 148,952
Carital Outlay 202,665 370,990 173,640 671,576 456,890 400,000
Total Expenditures 8,672,855$ 8,646,520$ 8,962,105$ 10,130,113$ 10,299,509$ 10,530,804$
Personnel Services - FTE 2020 2021 2022 2023 2024
Community Service Officer 2.00 2.00 2.00 2.00 2.00
Police Cartain 1.00 1.00 1.00 1.00 1.00
Police Lieutenant 3.00 3.00 3.00 3.00 3.00
Police Officer 54.00 54.00 53.00 53.00 53.00
Police Sergeant 7.00 7.00 7.00 7.00 7.00
Total Personnel 67.00 67.00 66.00 66.00 66.00
Carital Outlay 2023 2024
Automobiles 515,394$ 409,500$
Tasers - 47,390
Vehicle Equipment 21,000 -
Other Operating Equipment 135,182 -
Total Carital Outlay 671,576$ 456,890$
Division: Police Field Operations
Activity: Patrol (410310)
352
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 1,251,618$ 1,375,040$ 1,335,240$ 1,463,850$ 1,634,118$ 1,682,128$
Miscellaneous
Other Miscellaneous Revenue - - 930 - - -
Total Revenues 1,251,618$ 1,375,040$ 1,336,170$ 1,463,850$ 1,634,118$ 1,682,128$
Expenditures:
Personnel 1,165,074$ 1,288,607$ 1,237,807$ 1,368,153$ 1,532,714$ 1,578,695$
Services 49,021 48,401 57,306 49,583 52,299 53,345
Supplies 37,523 28,680 41,056 46,114 49,105 50,087
Carital Outlay - 9,352 - - - -
Total Expenditures 1,251,618$ 1,375,040$ 1,336,170$ 1,463,850$ 1,634,118$ 1,682,128$
Personnel Services - FTE 2020 2021 2022 2023 2024
Police Lieutenant 1.00 1.00 1.00 1.00 1.00
Police Officer 7.00 7.00 7.00 7.00 8.00
Police Sergeant - 1.00 1.00 1.00 1.00
Victim Services Specialist - - 1.00 1.00 1.00
Total Personnel 8.00 9.00 10.00 10.00 11.00
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 116,664$ 186,804$ 181,104$ 256,409$ 245,982$ 259,752$
Use Of Money And Property
Interest Revenues 1,736 244 152 - 350 350
Intergovernmental
Federal Intergovernmental Revenue 289,787 185,414 179,128 169,941 164,941 164,941
Charges For Fees And Services
Police Services 188,901 13,523 51,726 75,000 80,000 80,000
Total Revenues 597,088$ 385,985$ 412,110$ 501,350$ 491,273$ 505,043$
Expenditures:
Personnel 487,836$ 285,695$ 342,109$ 381,684$ 394,457$ 406,291$
Services 100,428 74,641 70,002 69,666 65,816 67,132
Supplies 8,823 25,650 - 22,000 31,000 31,620
Carital Outlay - - - 28,000 - -
Total Expenditures 597,088$ 385,985$ 412,110$ 501,350$ 491,273$ 505,043$
Personnel Services - FTE 2020 2021 2022 2023 2024
Police Officer 2.00 2.00 2.00 2.00 2.00
Police Sergeant 1.00 - - - -
Total Personnel 3.00 2.00 2.00 2.00 2.00
Carital Outlay 2023 2024
Other Operating Equipment 28,000$ -$
Total Carital Outlay 28,000$ -$
Division: Police Field Operations
Activity: Criminal Investigation (410320)
Division: Police Field Operations
Activity: Other Field Operations (410330:410350)
353
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Intergovernmental
Federal Intergovernmental Revenue -$ 722,623$ 3,576$ -$ -$ -$
State 28E Agreements 1,643,190 1,716,326 1,627,211 1,716,330 1,769,259 1,769,259
Local 28E Agreements 32,498 32,818 34,343 36,403 34,343 34,343
Disaster Assistance - - 1,208 - - -
Miscellaneous
Contributions & Donations - - 1,500 - 1,500 -
Other Financial Sources
Sale Of Assets - - 22 - - -
Total Revenues 1,675,688$ 2,471,767$ 1,667,859$ 1,752,733$ 1,805,102$ 1,803,602$
Expenditures:
Personnel 534,292$ 556,175$ 561,736$ 598,653$ 586,499$ 604,094$
Services 222,973 234,951 249,791 269,908 303,812 309,888
Supplies 77,281 97,427 74,052 86,471 86,721 88,455
Carital Outlay 66,648 53,928 53,928 10,000 10,000 -
Contingency - - - 300,000 400,000 700,000
Total Expenditures 901,195$ 942,481$ 939,508$ 1,265,032$ 1,387,032$ 1,702,438$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
Carital Outlay 2023 2024
Weather Alert Siren(s)10,000$ 10,000$
Total Carital Outlay 10,000$ 10,000$
Fire Department
Division: Fire Administration
Activity: Fire Administration (450100)
354
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 6,642,763$ 6,936,960$ 7,060,401$ 7,369,907$ 7,791,519$ 8,041,230$
Intergovernmental
Federal Intergovernmental Revenue - 708 14,859 - - -
Disaster Assistance - - 3,251 - - -
Other City Taxes
Utility Franchise Tax 521,299 586,521 678,180 586,520 678,200 678,200
Charges For Fees And Services
Fire Services 2,700 5,134 2,700 5,130 2,700 2,700
Miscellaneous
Contributions & Donations - - - 15,754 - -
Other Miscellaneous Revenue 13,983 - 8,223 - 8,223 8,223
Other Financial Sources
Sale Of Assets - 25,307 - - - -
Total Revenues 7,180,745$ 7,554,630$ 7,767,614$ 7,977,311$ 8,480,642$ 8,730,353$
Expenditures:
Personnel 6,814,149$ 7,100,767$ 7,347,482$ 7,420,465$ 8,029,864$ 8,270,760$
Services 329,760 298,886 361,382 353,009 348,478 355,448
Supplies 36,837 147,107 50,613 151,837 92,300 94,146
Carital Outlay - 7,869 8,137 52,000 10,000 10,000
Total Expenditures 7,180,745$ 7,554,630$ 7,767,614$ 7,977,311$ 8,480,642$ 8,730,353$
Personnel Services - FTE 2020 2021 2022 2023 2024
Battalion Chief 2.00 2.00 2.00 2.00 2.00
Fire Cartain 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 44.00
Total Personnel 59.00 59.00 59.00 59.00 61.00
Carital Outlay 2023 2024
AEDs 42,000$ -$
Thermal Imaging Camera 10,000 10,000
Total Carital Outlay 52,000$ 10,000$
Division: Fire Emergency Operations
Activity: Fire Emergency Operations (450200)
355
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 214,658$ 217,123$ 223,789$ 250,309$ 253,726$ 261,173$
Licenses And Permits
Miscellaneous Licenses & Permits - - - - 400 -
Total Revenues 214,658$ 217,123$ 223,789$ 250,309$ 254,126$ 261,173$
Expenditures:
Personnel 168,130$ 174,426$ 180,834$ 192,093$ 196,449$ 202,342$
Services 32,904 30,041 36,538 40,074 42,935 43,794
Supplies 13,624 12,656 6,416 18,142 14,742 15,037
Total Expenditures 214,658$ 217,123$ 223,789$ 250,309$ 254,126$ 261,173$
Personnel Services - FTE 2020 2021 2022 2023 2024
Battalion Chief 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 180,412$ 185,099$ 181,656$ 185,142$ 191,673$ 196,964$
Total Revenues 180,412$ 185,099$ 181,656$ 185,142$ 191,673$ 196,964$
Expenditures:
Personnel 135,617$ 138,408$ 142,247$ 137,994$ 145,740$ 150,112$
Services 22,825 25,893 19,609 32,648 30,583 31,195
Supplies 5,611 9,098 11,800 14,500 15,350 15,657
Carital Outlay 16,359 11,700 8,000 - - -
Total Expenditures 180,412$ 185,099$ 181,656$ 185,142$ 191,673$ 196,964$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
Division: Fire Prevention
Activity: Fire Prevention (450300)
Division: Fire Training
Activity: Fire Training (450400)
356
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 371,788$ 357,927$ 497,127$ 403,925$ 392,817$ 403,862$
Intergovernmental
Federal Intergovernmental Revenue - - 2,914 - - -
Disaster Assistance - - 971 - - -
Charges For Fees And Services
Building & Development - 7,173 - 7,170 - -
Parking Charges - - 23 - 23 -
Total Revenues 371,788$ 365,100$ 501,036$ 411,095$ 392,840$ 403,862$
Expenditures:
Personnel 284,855$ 285,764$ 272,364$ 335,308$ 316,551$ 326,048$
Services 79,036 78,470 228,135 74,456 74,958 76,457
Supplies 7,897 866 537 1,331 1,331 1,358
Total Expenditures 371,788$ 365,100$ 501,036$ 411,095$ 392,840$ 403,862$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 17,279$ -$ -$ 2,544$ 10,824$ 12,408$
Use Of Money And Property
Rents 17,730 48,769 46,699 48,770 40,000 40,000
Charges For Fees And Services
Miscellaneous Charges For Services 668 3,141 2,686 3,140 2,686 2,686
Miscellaneous
Contributions & Donations 9,967 8,314 9,808 10,750 10,750 10,750
Miscellaneous Merchandise 2,035 608 1,484 610 3,000 3,000
Total Revenues 47,679$ 60,832$ 60,677$ 65,814$ 67,260$ 68,844$
Expenditures:
Personnel 13,707$ 29,105$ 25,499$ 26,462$ 23,862$ 24,578$
Services 31,624 29,381 27,316 34,847 35,227 35,932
Supplies 2,348 1,703 1,790 4,505 8,171 8,334
Total Expenditures 47,679$ 60,189$ 54,605$ 65,814$ 67,260$ 68,844$
Division: Park and Rec Admin
Activity: Park and Rec Admin (510100)
Division: Park and Rec Admin
Activity: Farmers Market (510200)
Parks and Recreation Department
357
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 743,448$ 748,637$ 806,254$ 894,932$ 872,857$ 878,761$
Use of Money And Property
Royalties & Commissions 1,359 1,122 1,530 1,120 1,530 1,530
Intergovernmental
Federal Intergovernmental Revenue - 3,486 638 - - -
Disaster Assistance - - 1,375 - - -
Other Financial Sources
Sale Of Assets 48 - - - - -
Total Revenues 744,855$ 753,245$ 809,797$ 896,052$ 874,387$ 880,291$
Expenditures:
Personnel 370,991$ 391,466$ 414,192$ 427,793$ 442,657$ 455,937$
Services 335,589 328,930 359,811 358,707 366,714 374,048
Supplies 32,500 32,849 35,795 33,552 38,016 38,776
Carital Outlay 5,775 - - 76,000 27,000 10,000
Total Expenditures 744,855$ 753,245$ 809,797$ 896,052$ 874,387$ 878,761$
Personnel Services - FTE 2020 2021 2022 2023 2024
Custodian - Government Buildings 2.00 2.00 2.00 2.00 2.00
M.W. II - Government Buildings 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 1.00
Total Personnel 5.00 4.00 4.00 4.00 4.00
Carital Outlay 2023 2024
Vehicle 24,000$ -$
Generator 29,000 15,000
Flag Pole - 12,000
Facility Improvements 23,000 -
76,000$ 27,000$
Division: Government Buildings
Activity: Government Buildings (510300)
358
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 2,073,577$ 1,714,730$ 2,460,476$ 2,706,715$ 2,757,583$ 2,872,135$
Other City Taxes
Hotel/Motel Tax 278,402 232,306 268,187 278,401 398,500 398,500
Use Of Money And Property
Rents 109,092 37,398 65,313 115,670 86,361 86,361
Royalties & Commissions 5,401 288 5,588 3,410 5,588 5,588
Intergovernmental
Federal Intergovernmental Revenue - 3,698 494 - - -
Disaster Assistance - - 1,397 - - -
Local 28E Agreements 97,395 98,846 99,785 98,850 104,850 104,850
Charges For Fees And Services
Culture & Recreation 312,305 97,532 404,521 528,695 427,609 427,609
Transit Fees (50) - - - - -
Miscellaneous
Contributions & Donations 6,064 502 5,300 3,200 5,300 5,300
Miscellaneous Merchandise 2,126 363 1,215 8,020 1,131 1,131
Other Miscellaneous Revenue 12,087 9,993 9,982 9,570 1,000 1,000
Other Financial Sources
Sale Of Assets 839 - 213 - - -
Total Revenues 2,897,238$ 2,195,655$ 3,322,471$ 3,752,531$ 3,787,922$ 3,902,474$
Expenditures:
Personnel 2,139,024$ 1,494,469$ 2,445,092$ 2,801,952$ 2,775,675$ 2,858,945$
Services 573,431 434,572 579,582 614,039 663,443 676,712
Supplies 171,957 203,469 257,339 281,368 310,604 316,816
Carital Outlay 12,826 63,146 40,458 55,172 38,200 50,000
Total Expenditures 2,897,238$ 2,195,655$ 3,322,471$ 3,752,531$ 3,787,922$ 3,902,474$
Personnel Services - FTE 2020 2021 2022 2023 2024
Recreation Superintendent 1.00 1.00 1.00 1.00 1.00
Assistant Recreation Superintendent - 1.00 1.00 1.00 1.00
Custodian - Government Buildings 3.50 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 1.00
Aquatics Assistant 1.00 - - - -
Rec Program Supervisor 6.00 5.00 5.00 5.00 5.00
Total Personnel 14.50 14.50 14.50 14.50 14.50
Carital Outlay 2023 2024
Facility Improvements 37,172$ 38,200$
Chair lift 18,000 -
Chlorine Feeder System - 12,000
Total Carital Outlay 55,172$ 50,200$
Division: Recreation
Activity: Recreation (520100)
359
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 276,291$ 235,166$ 268,348$ 308,026$ 309,367$ 318,081$
Total Revenues 276,291$ 235,166$ 268,348$ 308,026$ 309,367$ 318,081$
Expenditures:
Personnel 230,750$ 193,473$ 210,411$ 239,296$ 252,688$ 260,269$
Services 41,745 39,134 56,372 40,848 47,479 48,429
Supplies 3,796 2,560 1,565 1,882 9,200 9,384
Carital Outlay - - - 26,000 - -
Total Expenditures 276,291$ 235,166$ 268,348$ 308,026$ 309,367$ 318,081$
Personnel Services - FTE 2020 2021 2022 2023 2024
Asst Superintendent Parks/Forestry 1.00 1.00 1.00 1.00 1.00
Superintendent Parks/Forestry 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
Carital Outlay 2023 2024
Vehicle 26,000$ -$
Total Carital Outlay 26,000$ -$
Division: Park Maintenance
Activity: Park Maintenance Administration (530100)
360
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 2,681,234$ 3,079,520$ 2,799,076$ 3,310,753$ 3,125,391$ 3,368,292$
Use Of Money And Property
Rents 128,256 105,954 206,400 171,690 217,546 217,546
Royalties & Commissions 3,059 - 3,216 3,750 3,216 3,216
Intergovernmental
Federal Intergovernmental Revenue - 101 6,390 - - -
Disaster Assistance - -34 - - -
Charges For Fees And Services
Culture & Recreation 96,693 120,751 116,514 120,760 116,614 116,614
Miscellaneous
Contributions & Donations - - 426 - 426 -
Miscellaneous Merchandise 905 938 240 940 240 240
Other Miscellaneous Revenue 19,060 1,159 19,253 1,160 19,253 19,253
Other Financial Sources
Sale Of Assets 995 22,208 909 - - -
Total Revenues 2,930,202$ 3,330,632$ 3,152,459$ 3,609,053$ 3,482,686$ 3,725,161$
Expenditures:
Personnel 1,546,665$ 1,711,963$ 1,757,067$ 1,939,950$ 1,970,121$ 2,029,225$
Services 882,742 970,921 1,008,048 1,042,858 1,096,840 1,118,777
Supplies 243,933 248,606 278,447 270,564 271,725 277,160
Carital Outlay 256,863 399,142 108,897 355,681 144,000 300,000
Total Expenditures 2,930,202$ 3,330,632$ 3,152,459$ 3,609,053$ 3,482,686$ 3,725,161$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 3.00 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 14.00 14.00 14.00 14.00 14.00
Carital Outlay 2023 2024
Natural Area Management Projects 276,181$ 100,000$
Dump Bed - 10,000
Turn Wagon - 11,000
Laser Grade Baseball Fields - 8,000
Automatic Locks for Restrooms 10,000 15,000
Zero Turn Mower 20,500 -
Facility Improvements 33,000 -
Total Carital Outlay 355,681$ 144,000$
Division: Park Maintenance
Activity: Park Maintenance Operations (530200)
361
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
General Revenues Subsidy 826,290$ 891,272$ 1,029,511$ 1,296,531$ 1,098,341$ 1,122,578$
Other City Taxes
Utility Franchise Tax 8,929 9,690 11,034 9,690 13,600 13,600
Intergovernmental
Other State Grants - - 10,000 - 10,000 10,000
Miscellaneous
Contributions & Donations 5,735 4,400 5,900 4,400 5,900 5,900
Other Miscellaneous Revenue 46 - - - - -
Transfer In -Government Activities 82,326 86,622 90,795 92,426 95,816 97,732
Total Revenues & Transfer In 923,326$ 991,984$ 1,147,240$ 1,403,047$ 1,223,657$ 1,249,810$
Expenditures:
Personnel 432,262$ 469,133$ 617,902$ 659,395$ 687,984$ 708,624$
Services 427,387 465,358 436,677 412,952 455,223 464,327
Supplies 63,676 57,492 80,161 68,200 70,450 71,859
Carital Outlay - - 12,500 262,500 10,000 5,000
Total Expenditures 923,326$ 991,984$ 1,147,240$ 1,403,047$ 1,223,657$ 1,249,810$
Personnel Services - FTE 2020 2021 2022 2023 2024
M. W. I - Forestry 2.00 4.00 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 7.00 7.00 7.00 7.00
Carital Outlay 2023 2024
Aerial Lift 150,000$ -$
Sander - 10,000
Grarple Truck 112,500 -
Total Carital Outlay 262,500$ 10,000$
Division: Park Maintenance
Activity: Forestry (530300)
362
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy -$ 296,214$ 268,141$ 349,421$ 311,250$ 323,162$
Charges For Fees And Services
Miscellaneous Charges For Services 31,386 44,665 49,875 39,602 42,000 42,000
Other Financial Sources
Sale Of Assets 63,375 67,348 96,580 57,768 75,000 75,000
Total Revenues 94,761$ 408,227$ 414,596$ 446,791$ 428,250$ 440,162$
Expenditures:
Personnel 298,853$ 318,667$ 304,384$ 357,117$ 334,699$ 344,740$
Services 70,645 73,085 94,844 76,705 80,585 82,197
Supplies 13,360 12,905 15,368 12,969 12,966 13,225
Carital Outlay - 3,570 - - - -
Total Expenditures 382,858$ 408,227$ 414,596$ 446,791$ 428,250$ 440,162$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 2,056$ 563$ 454$ 750$ 1,044$ 1,044$
Total Revenues 2,056$ 563$ 454$ 750$ 1,044$ 1,044$
Expenditures:
Services -$ -$ -$ 750$ 750$ 765$
Total Expenditures -$ -$ -$ 750$ 750$ 765$
Division: Cemetery Operations
Activity: Cemetery Operations (540100)
Division: Cemetery Operations
Activity: Cemetery Perpetual Care (540500)
363
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
General Revenues Subsidy 3,673,496$ 3,267,867$ 3,914,696$ 4,323,888$ 4,443,985$ 4,630,745$
Property Taxes 1,000,782 1,131,289 1,134,317 1,133,202 1,159,746 1,159,746
Other City Taxes
Gas/Electric Excise Tax 11,546 11,023 11,792 11,885 11,745 11,745
Mobile Home Tax 873 1,078 978 1,080 978 978
Use Of Money And Property
Rents 22,000 24,000 24,000 26,000 24,000 24,000
Royalties & Commissions 1,869 90 792 - 792 792
Intergovernmental
Federal Intergovernmental Revenue - 231 4,430 - - -
Property Tax Credits 25,171 25,934 25,297 20,855 27,328 22,113
Disaster Assistance - - 1,554 - - -
Local 28E Agreements 565,694 607,429 607,399 652,410 640,498 640,498
Charges For Fees And Services
Library Charges 10 - - - - -
Miscellaneous
Library Fines & Fees 60,545 4,328 2,941 - 1,000 1,000
Other Miscellaneous Revenue 13,286 14,226 19,445 13,510 19,437 19,437
Other Financial Sources
Sale Of Assets 56 121 1,140 - - -
Total Revenues & Transfer In 5,375,329$ 5,087,616$ 5,748,781$ 6,182,830$ 6,329,509$ 6,511,054$
Expenditures:
Personnel 4,650,770$ 4,349,812$ 4,997,182$ 5,374,942$ 5,495,531$ 5,660,397$
Services 630,228 615,505 635,497 666,317 700,057 714,058
Supplies 94,331 115,599 109,897 134,571 133,921 136,599
Carital Outlay - 6,700 6,205 7,000 - -
Total Expenditures 5,375,329$ 5,087,616$ 5,748,781$ 6,182,830$ 6,329,509$ 6,511,054$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 1.50 1.00 1.00 1.00 1.00
Library Assistant III 6.36 7.36 7.36 7.36 7.36
Library Building Manager 1.00 1.00 1.00 1.00 1.00
Library Clerk 1.63 1.00 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 0.63 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 43.15 43.02 43.02 43.02 43.02
Carital Outlay 2023 2024
RFID tags 7,000$ -$
Total Carital Outlay 7,000$ -$
Division: Library Operations
Activity: General Library (550100)
Library Department
364
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 685,122$ 688,863$ 709,041$ 710,000$ 725,000$ 725,000$
Total Revenues 685,122$ 688,863$ 709,041$ 710,000$ 725,000$ 725,000$
Expenditures:
Carital Outlay 685,122$ 688,863$ 709,041$ 710,000$ 725,000$ 725,000$
Total Expenditures 685,122$ 688,863$ 709,041$ 710,000$ 725,000$ 725,000$
Carital Outlay 2023 2024
Adult Library Materials 590,000$ 600,000$
Children's Library Materials 120,000 125,000
Total Carital Outlay 710,000$ 725,000$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Intergovernmental
Federal Intergovernmental Revenue -$ -$ 5,000$ -$ -$ -$
Operating Grants 66,984 61,849 58,765 61,850 55,875 55,875
Charges For Fees And Services
Refuse Charges 101 84 175 100 175 177
Miscellaneous
Miscellaneous Merchandise 1,004 31 528 1,000 528 528
Other Miscellaneous Revenue 10,103 9,119 10,890 9,120 10,890 10,890
Printed Materials 10,370 926 9,683 10,370 9,683 9,683
Total Revenues 88,561$ 72,008$ 85,041$ 82,440$ 77,151$ 77,153$
Expenditures:
Personnel 11,438$ -$ 18,040$ 42,524$ 38,136$ 39,280$
Services 6,741 6,670 26,586 5,689 6,689 6,823
Supplies 1,150 23,175 2,357 23,654 25,419 25,927
Carital Outlay - - 5,000 9,120 - -
Total Expenditures 19,329$ 29,845$ 51,982$ 80,987$ 70,244$ 72,030$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
Carital Outlay 2023 2024
Library Materials 9,120$ -$
Total Carital Outlay 9,120$ -$
Division: Library Operations
Activity: Library Materials (550200)
Division: Library Operations
Activity: Library Board Controlled Funds (550300)
365
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 19,258$ 5,759$ 4,979$ -$ 11,452$ -$
Miscellaneous
Contributions & Donations 152,761 160,644 120,778 160,640 202,738 202,738
Other Miscellaneous Revenue 3,132 3,892 9,045 3,890 9,045 9,045
Total Revenues 175,151$ 170,295$ 134,803$ 164,530$ 223,235$ 211,783$
Expenditures:
Personnel 29,116$ 31,566$ 33,075$ 72,548$ 73,355$ 75,556$
Services 10,012 8,778 41,221 6,687 6,687 6,821
Supplies 5,793 33,304 41,469 33,983 84,291 85,977
Carital Outlay 1,338 18,073 20,868 - - -
Total Expenditures 46,260$ 91,721$ 136,633$ 113,218$ 164,333$ 168,353$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Miscellaneous
Contributions & Donations 39,054$ 27,076$ 10,432$ 27,080$ 47,238$ 47,238$
Total Revenues 39,054$ 27,076$ 10,432$ 27,080$ 47,238$ 47,238$
Expenditures:
Supplies 126$ 10,000$ 8$ 10,000$ 67,000$ 68,340$
Carital Outlay 34,530 18,924 66,107 17,080 - -
Total Expenditures 34,656$ 28,924$ 66,115$ 27,080$ 67,000$ 68,340$
Carital Outlay 2023 2024
Adult Library Materials 9,920$ -$
Children's Library Materials 7,160 -
Total Carital Outlay 17,080$ -$
Division: Library Operations
Activity: Library Gifts and Bequests (550400)
Division: Library Operations
Activity: Library Gifts - Materials (550500)
366
2020 2021 2022 2023 2024 2025
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$ 17,560$ 712$ 282,363$ 15,000$
Supplies 38,450 16,925 4,696 16,925 - 20,000
Total Expenditures 38,450$ 25,805$ 22,256$ 17,637$ 282,363$ 35,000$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Miscellaneous
Other Miscellaneous Revenue 127,098$ 130,311$ 195,862$ 227,154$ 238,891$ 246,058$
Total Revenues 127,098$ 130,311$ 195,862$ 227,154$ 238,891$ 246,058$
Expenditures:
Personnel 128,052$ 130,709$ 199,765$ 227,154$ 238,891$ 246,058$
Total Expenditures 128,052$ 130,709$ 199,765$ 227,154$ 238,891$ 246,058$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 Operations
Activity: Library Replacement Reserves (550800)
Division: Library Development Office
Activity: Library Development Office (550600)
367
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 659,025$ 717,909$ 798,523$ 939,071$ 918,589$ 948,671$
Use Of Money And Property
Rents 2,655 30 1,450 2,000 2,270 2,270
Royalties & Commissions 117 - 4 - - -
Intergovernmental
Federal Intergovernmental Revenue - 999 113 - - -
Disaster Assistance - - 371 - - -
Local 28E Agreements 60,000 60,300 62,430 - 62,430 62,430
Charges For Fees And Services
Culture & Recreation 51,720 48,445 47,850 48,450 47,850 47,850
Parking Charges 10,440 13,550 12,100 18,000 12,100 12,100
Miscellaneous
Contributions & Donations 91,215 61,337 78,538 61,340 70,000 70,000
Printed Materials 12 - 18 - 18 18
Miscellaneous Merchandise 2,219 24 282 500 282 282
Other Miscellaneous Revenue 13,748 3,971 2,707 4,040 2,707 2,707
Other Financial Sources
Sale Of Assets 34 - 625 - - -
Total Revenues 891,186$ 906,564$ 1,005,010$ 1,073,401$ 1,116,246$ 1,146,328$
Expenditures:
Personnel 651,994$ 709,190$ 725,693$ 735,369$ 775,732$ 799,004$
Services 210,256 183,526 237,297 265,861 288,664 294,437
Supplies 25,850 13,848 42,021 45,671 51,850 52,887
Carital Outlay 3,085 - - 26,500 - -
Total Expenditures 891,186$ 906,564$ 1,005,010$ 1,073,401$ 1,116,246$ 1,146,328$
Personnel Services - FTE 2020 2021 2022 2023 2024
Development Specialist - Senior Center 0.50 0.50 0.50 0.50 0.50
Sr. M.W. - Government Buildings 1.00 - - - -
M.W. II - Government Buildings - 1.00 1.00 1.00 -
Custodian - Government Buildings 1.00 1.00 1.00 1.00 2.00
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 1.26 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 7.76 7.76 7.76 7.76
Carital Outlay 2023 2024
Building Improvements 26,500$ -$
Total Carital Outlay 26,500$ -$
Division: Senior Center Operations
Activity: Senior Center Administration (570100)
Senior Center Department
368
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 6,995$ 20,009$ 21,679$ 20,933$ 31,070$ 32,033$
Charges For Fees And Services
Culture & Recreation 3,542 270 2,250 4,550 2,050 2,050
Miscellaneous Charges For Services 11,255 - 3,316 10,000 5,000 5,000
Miscellaneous
Miscellaneous Merchandise 638 419 54 420 54 54
Total Revenues 22,430$ 20,698$ 27,299$ 35,903$ 38,174$ 39,137$
Expenditures:
Personnel 14,704$ 16,268$ 18,261$ 19,905$ 19,906$ 20,503$
Services 5,304 203 2,050 10,963 13,233 13,498
Supplies 2,422 4,227 6,988 5,035 5,035 5,136
Total Expenditures 22,430$ 20,698$ 27,299$ 35,903$ 38,174$ 39,137$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 14$ 4$ 3$ -$ -$ -$
Total Revenues 14$ 4$ 3$ -$ -$ -$
Division: Senior Center Operations
Activity: Senior Center Programs (570200)
Division: Senior Center Operations
Activity: Senior Center Gifts and Memori (570400)
369
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
General Revenues Subsidy 197,921$ 230,233$ 241,670$ 273,253$ 251,085$ 258,604$
Charges For Fees And Services
Building & Development 1,300 - - - - -
Miscellaneous
Code Enforcement 31,998 3,875 1,226 6,000 1,226 1,226
Other Miscellaneous Revenue 702 2,316 640 930 930 930
Transfer In -Enterprise Activities 28,769 29,488 30,137 31,855 31,855 32,492
Total Revenues & Transfer In 260,690$ 265,912$ 273,673$ 312,038$ 285,096$ 293,253$
Expenditures:
Personnel 213,830$ 222,795$ 226,821$ 263,371$ 245,464$ 252,828$
Services 44,237 40,995 45,159 45,828 36,593 37,325
Supplies 2,623 2,122 1,692 2,839 3,039 3,100
Total Expenditures 260,690$ 265,912$ 273,673$ 312,038$ 285,096$ 293,253$
Personnel Services - FTE 2020 2021 2022 2023 2024
Administrative Secretary 0.55 - - - -
Development Services Assistant - 0.30 0.30 0.30 0.30
NDS Director 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.55 1.30 1.30 1.30 1.30
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 219,424$ 3,059$ 344$ -$ -$ -$
Total Revenues 219,424$ 3,059$ 344$ -$ -$ -$
Expenditures:
Personnel 125,886$ 1,997$ -$ -$ -$ -$
Services 91,949 1,061 344 - - -
Supplies 1,590 - - - - -
Total Expenditures 219,424$ 3,059$ 344$ -$ -$ -$
Personnel Services - FTE 2020 2021 2022 2023 2024
Sustainability Coordinator 1.00 - - - -
Total Personnel 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
370
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues & Transfer In:
General Revenues Subsidy 862,189$ 56,898$ 1,532,198$ 391,670$ 54,042$ 365,561$
Use Of Money And Property
Interest Revenues 34,073 32,219 26,875 28,713 28,254 28,254
Miscellaneous
Other Miscellaneous Revenue 350 - - 21,357 23,537 23,537
Other Financial Sources
Loans 600,734 176,824 251,182 60,339 191,797 191,797
Sale Of Assets 701,355 360,500 134,000 647,000 300,000 -
Total Revenues & Transfer In 2,198,701$ 626,440$ 1,944,256$ 1,149,079$ 597,631$ 609,149$
Expenditures:
Personnel 202,223$ 204,353$ 146,221$ 167,885$ 156,581$ 161,278$
Services 299,792 196,251 211,003 236,093 335,550 342,261
Supplies 896 273 76 101 5,500 5,610
Carital Outlay 744,289 225,563 1,586,955 745,000 100,000 100,000
Other Financial Uses 951,500 - - - - -
Total Expenditures 2,198,701$ 626,440$ 1,944,256$ 1,149,079$ 597,631$ 609,149$
Personnel Services - FTE 2020 2021 2022 2023 2024
Associate Planner 1.00 1.00 1.00 1.00 1.00
Building Inspector 1.00 2.00 2.00 2.00 2.00
Code Enforcement Specialist 1.00 - - - -
Program Assistant - Community Development 0.63 0.63 0.63 1.00 1.00
Total Personnel 3.63 3.63 3.63 4.00 4.00
Carital Outlay 2023 2024
Property Acquisitions 475,000$ -$
Rehab Costs 270,000 100,000
Total Carital Outlay 745,000$ 100,000$
Division: Neighborhood Services
Activity: Community Development (610200)
371
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 214,842$ 255,393$ 242,179$ 376,913$ 145,075$ 148,310$
Licenses And Permits
Miscellaneous Permits & Licenses - 130 - - - -
Miscellaneous
Miscellaneous Merchandise 53 24 257 50 - -
Other Miscellaneous Revenue - 57 - - - -
Printed Materials 71 - - - 200 200
Total Revenues 214,965$ 255,604$ 242,436$ 376,963$ 145,275$ 148,510$
Expenditures:
Personnel 171,212$ 182,836$ 205,657$ 242,644$ 82,955$ 85,444$
Services 25,851 41,754 13,873 33,435 36,070 36,791
Supplies 9,302 7,681 4,073 1,250 1,250 1,275
Carital Outlay 8,600 23,333 18,833 99,634 25,000 25,000
Total Expenditures 214,965$ 255,604$ 242,436$ 376,963$ 145,275$ 148,510$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 - - - -
Total Personnel 1.95 1.70 1.70 1.70 1.70
Carital Outlay 2023 2024
Public Art 99,634$ 25,000$
Total Carital Outlay 99,634$ 25,000$
Activity: Public Art - Riverfront Crossing(610725)Fund: Public Art (1025)
Division: Neighborhood Services Department: Neighborhood and Development Services
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Charges For Fees And Services
Building & Development -$ -$ 550,500$ -$ -$ -$
Total Revenues -$ -$ 550,500$ -$ -$ -$
Expenditures:
Carital Outlay -$ -$ -$ -$ -$ -$
Total Expenditures -$ -$ -$ -$ -$ -$
Division: Neighborhood Services
Activity: Neighborhood Outreach (610710/610720)
Activity Summary
372
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 13,426$ -$ 10,118$ -$ 52,350$ 88,764$
Licenses And Permits
Construction Permit & Inspection Fees 810,064 1,036,505 942,604 1,040,000 950,000 950,000
Charges For Fees And Services
Building & Development 49,481 13,455 27,303 35,000 40,000 40,000
Miscellaneous
Code Enforcement - - 3,650 - 5,000 -
Intra-City Charges 40,097 39,996 43,582 40,000 40,000 40,000
Other Miscellaneous Revenue 16,169 2,561 10,346 10,000 10,500 10,500
Printed Materials -
Other Financial Sources
Sale Of Assets 19 - - - - -
Total Revenues 929,257$ 1,092,516$ 1,037,603$ 1,125,000$ 1,097,850$ 1,129,264$
Expenditures:
Personnel 778,579$ 814,959$ 868,184$ 956,693$ 945,707$ 974,078$
Services 141,770 106,130 165,834 142,776 148,143 151,106
Supplies 8,908 2,838 3,585 5,750 4,000 4,080
Carital Outlay - 23,482 - - - -
Total Expenditures 929,257$ 947,409$ 1,037,603$ 1,105,219$ 1,097,850$ 1,129,264$
Personnel Services - FTE 2020 2021 2022 2023 2024
Building Inspector 4.50 5.00 5.00 5.00 5.00
Housing Assistant 1.00 1.00 1.00 1.00 1.00
Housing Inspector Assistant 1.50 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 8.80 8.80 8.80 8.80
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 480,412$ 571,000$ 650,250$ 680,058$ 696,500$ 710,430$
Total Revenues 480,412$ 571,000$ 650,250$ 680,058$ 696,500$ 710,430$
Expenditures:
Services 480,412$ 571,000$ 650,250$ 680,058$ 696,500$ 710,430$
Total Expenditures 480,412$ 571,000$ 650,250$ 680,058$ 696,500$ 710,430$
Division: Neighborhood Services
Activity: Housing Inspections (610730/610740)
Division: Neighborhood Services
Activity: Human Services (610820)
373
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Use Of Money And Property
Royalties & Commissions 5,602$ 7,581$ 11,539$ -$ -$ -$
Total Revenues 5,602$ 7,581$ 11,539$ -$ -$ -$
Expenditures:
Personnel 6,411$ 5,667$ 5,289$ -$ -$ -$
Total Expenditures 6,411$ 5,667$ 5,289$ -$ -$ -$
* Iowa City Property Management moved to Fund 2510 starting in fiscal year 2023.
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy -$ -$ -$ 158,872$ -$ 12,724$
Licenses And Permits
General Use Permits 7,808 10,524 7,292 10,520 7,292 7,292
Food & Liquor Licenses 130 105 140 110 140 140
Professional License 2,330 1,340 1,500 1,340 1,500 1,500
Miscellaneous Permits & Licenses 4,000 1,420 3,055 1,250 800 800
Construction Permit & Inspection Fees 880,667 630,219 910,752 703,010 691,600 691,600
Charges For Fees And Services
Building & Development 279,948 385,858 380,619 301,040 395,002 395,002
Miscellaneous
Other Miscellaneous Revenue 350 7,774 6,070 8,280 6,070 6,070
Other Financial Sources
Sale Of Assets - - 229 - - -
Total Revenues 1,175,233$ 1,037,240$ 1,309,657$ 1,184,422$ 1,102,404$ 1,115,128$
Expenditures:
Personnel 808,669$ 847,162$ 804,031$ 1,011,735$ 914,941$ 942,389$
Services 154,113 121,802 181,672 166,718 163,102 166,364
Supplies 6,674 3,164 24,090 5,969 6,250 6,375
Carital Outlay - 16,395 25,784 - - -
Total Expenditures 969,455$ 988,523$ 1,035,577$ 1,184,422$ 1,084,293$ 1,115,128$
Personnel Services - FTE 2020 2021 2022 2023 2024
Building Inspector 3.00 4.00 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 0.50
Development Regulation Specialist 1.00 1.00 1.00 - -
Housing Inspector Assistant 0.30 0.30 0.30 0.30 0.30
Code Enforcement Specialist 0.50 0.50 0.50 0.50 -
Development Servcies Assistant - - - - 0.50
Development Services 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 8.80 8.80 7.80 7.80
Division: Neighborhood Services
Activity: Iowa City Property Management (490100)*
Division: Development Services
Activity: Building Inspection (610610)
374
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 762,600$ 582,425$ 645,334$ 866,761$ 903,292$ 928,652$
Charges For Fees And Services
Building & Development 23,470 26,106 20,344 26,100 20,344 20,344
Miscellaneous
Printed Materials 13 - 13 - 13 -
Other Financial Sources
Loans 1,494 2,511 3,802 - - -
Total Revenues 787,577$ 611,041$ 669,493$ 892,861$ 923,649$ 948,996$
Expenditures:
Personnel 505,638$ 537,402$ 578,029$ 587,803$ 687,384$ 708,006$
Services 277,702 70,730 87,784 302,048 234,940 239,639
Supplies 4,236 2,910 3,681 3,010 1,325 1,352
Total Expenditures 787,577$ 611,041$ 669,493$ 892,861$ 923,649$ 948,996$
Personnel Services - FTE 2020 2021 2022 2023 2024
Associate Planner 1.50 2.00 2.00 3.00 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 4.50 4.50 5.50 5.50
Division: Development Services
Activity: Urban Planning (610620)
375
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 409,562$ 388,507$ 405,661$ 414,108$ 423,169$ 435,746$
Miscellaneous
Other Miscellaneous Revenue 3,000 555 476 560 476 -
Total Revenues 412,562$ 389,062$ 406,137$ 414,668$ 423,645$ 435,746$
Expenditures:
Personnel 327,660$ 335,796$ 344,368$ 353,848$ 362,795$ 373,679$
Services 84,739 53,224 61,341 60,620 60,650 61,863
Supplies 163 41 428 200 200 204
Total Expenditures 412,562$ 389,062$ 406,137$ 414,668$ 423,645$ 435,746$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 21,386$ 104,278$ 133,662$ 136,432$ 164,792$ 168,088$
Total Revenues 21,386$ 104,278$ 133,662$ 136,432$ 164,792$ 168,088$
Expenditures:
Services 11,208$ 102,356$ 120,162$ 118,432$ 146,792$ 149,728$
Supplies 10,178 1,922 13,500 18,000 18,000 18,360
Total Expenditures 21,386$ 104,278$ 133,662$ 136,432$ 164,792$ 168,088$
Public Works Department
Division: Public Works Administration
Activity: Public Works Facility (710150)
Division: Public Works Administration
Activity: Public Works Administration (710100)
376
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 992,547$ 1,134,037$ 1,312,275$ 1,498,025$ 1,602,425$ 1,667,350$
Other City Taxes
Utility Franchise Tax 66,267 74,558 84,566 74,560 84,500 84,500
Licenses And Permits
Construction Permit & Inspection Fees 52,015 41,235 46,132 40,000 35,000 35,000
Charges For Fees And Services
Building & Development 29,100 15,960 13,481 15,960 10,000 10,000
Miscellaneous
Other Miscellaneous Revenue 14,719 16,069 7,565 16,070 8,000 8,000
Printed Materials 139 253 458 - 100 100
Intra-City Charges 889,253 792,565 840,774 1,004,640 1,011,425 1,026,596
Other Financial Sources
Sale Of Assets 303 9 - - - -
Total Revenues 2,044,343$ 2,074,685$ 2,305,251$ 2,649,255$ 2,751,450$ 2,831,546$
Expenditures:
Personnel 1,834,692$ 1,872,771$ 2,068,359$ 2,385,088$ 2,506,735$ 2,581,937$
Services 199,446 195,467 224,554 244,959 221,616 226,048
Supplies 10,204 5,298 11,138 19,208 23,099 23,561
Carital Outlay - 1,150 1,200 - - -
Total Expenditures 2,044,343$ 2,074,685$ 2,305,251$ 2,649,255$ 2,751,450$ 2,831,546$
Personnel Services - FTE 2020 2021 2022 2023 2024
City Engineer 1.00 1.00 1.00 1.00 1.00
Assistant City Engineer - 1.00 1.00 1.00 1.00
Asset Management Technician - - - - 0.40
Civil Engineer 2.00 2.00 2.00 2.00 3.00
Public Works Aide - 1.00 1.00 1.00 1.00
Construction Inspector I - - - 1.00 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 1.00 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 18.00 18.00 18.00 19.40
Division: Engineering Services
Activity: Engineering Services (710200)
377
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
Property Taxes 3,521,269$ 3,980,460$ 3,991,114$ 3,987,192$ 4,080,588$ 4,080,588$
Other City Taxes
Gas/Electric Excise Tax 40,626 38,785 41,489 41,817 41,326 41,326
Mobile Home Tax 3,073 3,795 3,443 3,790 3,443 3,443
Intergovernmental
Property Tax Credits 88,564 91,248 89,007 73,378 96,155 72,116
Total Revenues 3,653,533$ 4,114,288$ 4,125,053$ 4,106,177$ 4,221,512$ 4,197,473$
Expenditures:
Personnel 341,728$ 352,909$ 368,134$ 399,514$ 385,953$ 397,532$
Services 5,172 6,306 6,794 6,449 3,584 3,656
Supplies 255 956 585 450 450 459
Total Expenditures 347,156$ 360,172$ 375,513$ 406,413$ 389,987$ 401,646$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projection
Revenues:
General Revenues Subsidy 249,667$ 242,851$ 270,156$ 332,977$ 284,204$ 291,129$
Licenses And Permits
General Use Permits 5,400 5,400 7,210 5,400 10,690 10,690
Other Financial Sources
Sale Of Assets 346 - - - - -
Total Revenues 255,413$ 248,251$ 277,366$ 338,377$ 294,894$ 301,819$
Expenditures:
Personnel 75,786$ 80,106$ 94,713$ 98,544$ 102,667$ 105,747$
Services 177,845 166,157 170,981 224,529 185,398 189,106
Supplies 1,782 1,988 10,356 4,104 6,829 6,966
Carital Outlay - - 1,316 11,200 - -
Total Expenditures 255,413$ 248,251$ 277,366$ 338,377$ 294,894$ 301,819$
Personnel Services - FTE 2020 2021 2022 2022 2024
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
Carital Outlay 2023 2024
Sweeper 11,200$ -$
Total Carital Outlay 11,200$ -$
Division: Transportation Services Admin
Activity: Transportation Services Admin (810100)
Division: Transportation Services Admin
Activity: CBD Maintenance Operations (810200)
Transportation Services Department
378
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
4
379
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 $93,112 in fiscal year 2024
versus an estimated ending fund balance of $36,964 in fiscal year 2023. This is an
increase of $56,148 due to an increase in miscellaneous revenue and repayment of
loans.
Revenues:
80.4% of revenue comes from Federal grants, with most of the remainder from loan
repayments. Federal grant revenue is budgeted to decrease from $1,194,800 in fiscal
year 2023 to an estimated $730,874 in fiscal year 2024, a decrease of 38.8%. This is
primarily due to carried over funding in fiscal year 2023 revised budget.
Expenditures:
Fiscal year 2024 expenditures represent a 34.6% decline from fiscal year 2023. This
reduction is primarily due to a reduction in aid to agencies.
380
2019 2020 2021 2022 2023 2024 2025
Actual Actuals Actuals Actuals Revised Budget Projected
Fund Balance, July 1 (25,935)$ -$ (17,210)$ 19,924$ (14,936)$ 36,964$ 93,112$
Revenues:
Use Of Money And Property
Interest Revenues 18,222$ 17,268$ 16,044$ 15,227$ 16,000$ 15,227$ 15,227$
Intergovernmental
Federal Intergovernmental Revenue 628,824 522,608 1,237,016 604,112 1,194,800 730,874 730,874
Miscellaneous
Other Miscellaneous Revenue 3,021 6,336 4,898 7,723 14,900 59,223 59,223
Other Financial Sources
Loans 108,867 150,718 173,690 138,169 95,000 104,200 104,200
Total Revenues 758,935$ 696,930$ 1,431,648$ 765,231$ 1,320,700$ 909,524$ 909,524$
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$ 765,231$ 1,320,700$ 909,524$ 909,524$
Expenditures:
Personnel 153,909$ 146,947$ 165,946$ 204,278$ 196,869$ 213,736$ 220,148$
Services 472,227 561,438 1,087,192 501,540 993,233 556,890 568,028
Supplies 1,880 2,421 91 183 250 7,750 7,905
Sub-Total Expenditures 628,016 710,805 1,253,229 706,002 1,190,352 778,376 796,081
Transfers Out:
Miscellaneous Transfers Out 107,684 3,335 141,285 94,090 78,448 75,000 -
Sub-Total Transfers Out 107,684 3,335 141,285 94,090 78,448 75,000 -
Total Expenditures & Transfers Out 735,700$ 714,141$ 1,394,514$ 800,091$ 1,268,800$ 853,376$ 796,081$
Fund Balance, June 30 -$ (17,210)$ 19,924$ (14,936)$ 36,964$ 93,112$ 206,555$
Restricted / Committed /Assigned - - - - - - -
Unassigned Balance -$ (17,210)$ 19,924$ (14,936)$ 36,964$ 93,112$ 206,555$
% of Revenues 0%-2%1%-2%3%10%23%
CDBG (2100)
Fund Summary
381
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 2024 is $373,720 which is an 54.5%
increase from the fiscal year 2023 revised estimate. This is due to the budgeted
repayment and reallocation of prior of HOME loans.
Revenues:
92.9% 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 2024 by $1,989,803 or 59.1% from fiscal year 2023 due to American
Rescue Plan Act funds expected to be received in fiscal year 2023.
Expenditures:
Fiscal year 2024 expenditures represent an 59.7% decrease from the fiscal year 2023
estimate. This decrease is primarily due to the expenditure of the American Rescue
Plan Act funds received in fiscal year 2023.
382
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ (37,397)$ 4,433$ 112,965$ 241,959$ 373,720$
Revenues:
Use Of Money And Property
Interest Revenues 16,070$ 16,354$ 14,285$ 16,310$ 14,284$ 14,284$
Intergovernmental
Federal Intergovernmental Revenue 745,655 141,035 66,646 3,365,015 1,375,212 1,375,212
Miscellaneous
Other Miscellaneous Revenue 1,251 - 161 17,000 16,520 16,520
Other Financial Sources
Loans 127,281 165,799 209,602 76,500 74,370 74,370
Total Revenues 890,256$ 323,187$ 290,694$ 3,474,825$ 1,480,386$ 1,480,386$
Expenditures:
Personnel 92,465$ 65,668$ 68,071$ 51,587$ 136,387$ 140,479$
Services 771,625 215,689 114,091 3,294,244 1,204,738 1,228,833
Supplies - - - - 7,500 -
Sub-Total Expenditures 864,090 281,357 182,162 3,345,831 1,348,625 1,369,311
Transfers Out:
Miscellaneous Transfers Out 63,564 - - - - -
Sub-Total Transfers Out 63,564 - - - - -
Total Expenditures & Transfers Out 927,653$ 281,357$ 182,162$ 3,345,831$ 1,348,625$ 1,369,311$
Fund Balance, June 30 (37,397)$ 4,433$ 112,965$ 241,959$ 373,720$ 484,795$
Restricted / Committed /Assigned - - -
Unassigned Balance (37,397)$ 4,433$ 112,965$ 241,959$ 373,720$ 484,795$
% of Revenues & Transfers In -4%1%39%7%25%33%
HOME Grant (2110)
Fund Summary
383
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, 2023 is projected to be $4,764,162, a decrease
of $322,892 or 6.3% from the fiscal year 2022 year-end balance. This decrease is primarily due
to a conservative estimate in Road Use Tax revenue.
The fiscal year 2024 estimated fund balance is budgeted to decrease by another $327,921 to
$4,436,241. This decrease is also a result of a conservative estimate in Road Use Tax
revenue.
(1) FY23 - FY25 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 6/30/23
Total
Payment
FY24
FY24
Principal
FY24
Interest
2019 Public Works
Facility Loan 6/30/2019 $ 1,400,000 2036 $ 1,124,419 $ 93,173 $ 76,786 $ 16,387
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Unassigned $3,547,923 $4,405,316 $5,087,054 $4,764,162 $4,436,241 $4,084,754
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Fund Balance (1)
384
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 2024, Road Use Tax Fund revenues are projected to be over $9.90 million, which
is a 5.4% increase over the fiscal year 2023 estimated revenue. Road Use Tax Fund revenues
are expected to take a slight decrease during fiscal year 2023 due to conservative estimates.
We are expecting the revenues to bounce back in fiscal year 2024, with a slight increase
budgeted as a result of the 2020 census. Road Use Tax shared revenue represents 98.2% of
the revenue in the Road Use Tax Fund.
Expenditures:
Fiscal year 2024 budgeted expenditures, excluding transfers out, are higher than fiscal year
2023 expenditures by 6.7%. This increase is primarily due to an increase in Street Systems
Maintenance expenditures particularly in capital outlay for a grader.
$-
$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
385
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.
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
2023
Revised
2024
Budget
2025
Projected
2026
Projected
2027
Projected
2028
Projected
Projected Revenues vs Expenditures
Total Revenues Total Expenses
386
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 3,363,436$ 3,547,923$ 4,405,316$ 5,087,054$ 4,764,162$ 4,436,241$
Revenues:
Intergovernmental
Federal Intergovernmental Revenue -$ 721$ 31,017$ -$ -$ -$
Disaster Assistance - - 52 - - -
Road Use Tax 9,163,303 10,076,978 9,900,316 9,390,000 9,900,316 9,999,319
Charges For Fees And Services
Building & Development 68,359 69,020 66,868 70,000 66,868 66,868
Miscellaneous
Other Miscellaneous Revenue 111,460 94,084 91,755 71,340 111,525 111,239
Other Financial Sources
Sale Of Assets - 273 1,238 - - -
Sub-Total Revenues 9,343,122 10,241,077 10,091,246 9,531,340 10,078,709 10,177,426
Transfers In:
Transfers In-Govt Activities 507,510 622,374 628,877 645,524 665,184 685,140
Sub-Total Transfers In 507,510 622,374 628,877 645,524 665,184 685,140
Total Revenues & Transfers In 9,850,631$ 10,863,451$ 10,720,123$ 10,176,864$ 10,743,893$ 10,862,566$
Expenditures:
Road Use Tax Administration 124,389$ 103,093$ 102,270$ 101,016$ 99,918$ 101,916$
Sidewalk Inspection 93,923 112,300 90,430 153,752 151,642 152,489
Traffic Engineering 1,391,771 1,310,543 1,324,338 1,509,460 1,457,012 1,481,041
Streets System Maintenance 4,931,255 5,296,935 5,130,948 5,537,032 6,083,667 6,234,693
Sub-Total Expenditures 6,541,337 6,822,871 6,647,987 7,301,260 7,792,239 7,970,139
Transfers Out:
Capital Projects Fund 2,707,360 2,702,664 2,904,000 2,715,000 2,765,000 2,715,000
Interfund Loan Repayment to Landfill 51,881 73,452 74,561 75,687 76,786 77,990
Miscellaneous Transfers Out 365,566 407,072 411,837 407,809 437,789 450,923
Sub-Total Transfers Out 3,124,807 3,183,188 3,390,398 3,198,496 3,279,575 3,243,913
Total Expenditures & Transfers Out 9,666,144$ 10,006,059$ 10,038,385$ 10,499,756$ 11,071,814$ 11,214,052$
Fund Balance, June 30 3,547,923$ 4,405,316$ 5,087,054$ 4,764,162$ 4,436,241$ 4,084,754$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 3,547,923$ 4,405,316$ 5,087,054$ 4,764,162$ 4,436,241$ 4,084,754$
% of Revenues & Transfers In 36%41%47%47%41%38%
Road Use Tax (2200)
Fund Summary
387
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues & Transfers In:
Intergovernmental
Road Use Tax 9,163,303$ 10,076,978$ 9,900,316$ 9,390,000$ 9,900,316$ 9,999,319$
Transfers In-Govt Activities 507,510 622,374 628,877 645,524 665,184 685,140
Total Revenues & Transfers In 9,670,813$ 10,699,353$ 10,529,192$ 10,035,524$ 10,565,500$ 10,684,459$
Expenditures:
Services 124,389$ 103,093$ 102,270$ 101,016$ 99,918$ 101,916$
Total Expenditures 124,389$ 103,093$ 102,270$ 101,016$ 99,918$ 101,916$
.
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue -$ -$ 26,113$ -$ -$ -$
Charges For Fees And Services
Building & Development 68,359 69,020 66,868 70,000 66,868 66,868
Miscellaneous
Other Miscellaneous Revenue - - 286 - 286 -
Total Revenues 68,359$ 69,020$ 93,266$ 70,000$ 67,154$ 66,868$
Expenditures:
Personnel 12,719$ 12,547$ 10,701$ 23,418$ 21,418$ 22,061$
Services 3,204 4,375 1,651 9,012 9,502 9,692
Supplies 313 - 152 1,322 722 736
Capital Outlay 77,686 95,379 77,926 120,000 120,000 120,000
Total Expenditures 93,923$ 112,300$ 90,430$ 153,752$ 151,642$ 152,489$
Capital Outlay 2023 2024
Sidewalk And R.O.W. Repairs 120,000$ 120,000$
Total Capital Outlay 120,000$ 120,000$
Division: Streets Operations
Activity: Road Use Tax Administration (710310)
Division: Streets Operations
Activity: Sidewalk Inspection (710220)
388
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenueenue -$ -$ 4,743$ -$ -$ -$
Miscellaneous
Other Miscellaneous Revenue 40,690 53,653 (4,065) 30,940 15,930 15,930
Total Revenues 40,690$ 53,653$ 678$ 30,940$ 15,930$ 15,930$
Expenditures:
Personnel 533,051$ 568,860$ 545,773$ 645,714$ 688,869$ 709,535$
Services 489,968 473,148 467,250 501,791 504,651 514,744
Supplies 134,056 149,896 186,288 136,955 163,492 166,762
Capital Outlay 234,697 118,639 125,027 225,000 100,000 90,000
Total Expenditures 1,391,771$ 1,310,543$ 1,324,338$ 1,509,460$ 1,457,012$ 1,481,041$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2023 2024
Paint Truck 140,000$ -$
Retroeflectometer - 10,000
Traffic Signal Equipment 85,000 90,000
Total Capital Outlay 225,000$ 100,000$
Division: Streets Operations
Activity: Traffic Engineering (710320)
389
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenueenue -$ 721$ 161$ -$ -$ -$
Disaster Assistance - - 52 - - -
Miscellaneous
Other Miscellaneous Revenue 70,770 40,431 95,535 40,400 95,309 95,309
Other Financial Sources
Sale Of Assets - 273 1,238 - - -
Total Revenues 70,770$ 41,426$ 96,986$ 40,400$ 95,309$ 95,309$
Expenditures:
Personnel 2,598,069$ 2,608,449$ 2,592,741$ 2,847,378$ 2,935,266$ 3,023,324$
Services 1,446,504 1,837,848 1,709,153 1,933,123 2,136,764 2,179,499
Supplies 754,963 696,876 754,610 712,531 809,237 825,422
Capital Outlay 131,718 153,762 74,444 44,000 202,400 206,448
Total Expenditures 4,931,255$ 5,296,935$ 5,130,948$ 5,537,032$ 6,083,667$ 6,234,693$
Personnel Services - FTE 2020 2021 2022 2023 2024
Assistant Streets Superintendent 1.00 1.00 1.00 1.00 1.00
Asset Management Technician - - - - 0.25
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 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 29.25
Capital Outlay 2023 2024
Salt Building Demo 22,000$ -$
Message Board 22,000 -
Office Furniture - 2,400
Grader - 200,000
Total Capital Outlay 44,000$ 202,400$
Division: Streets Operations
Activity: Streets System Maintenance (710330)
390
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.
Previously 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 was
completed in fiscal year 2022.
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 $18.3 million to the City of Iowa City. The City received
approximately half of this amount in May 2021 and anticipates receiving the remaining balance
around May 2022. SLFRF dollars are intended to both address emergency stabilization needs
and help localities make long-term, transformative investments (especially in underserved
populations) through careful planning and extensive public input.
391
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 (17,584)$ 2,639$ 8,813,344$ 16,363,059$ 32,960$ 32,960$
Revenues:
Use Of Money And Property
Interest Revenues -$ -$ 26,260$ 100,000$ 30,654$ -$
Intergovernmental
Federal Intergovernmental Revenue 12,500 9,162,595 9,906,547 201,320 - -
Disaster Assistance - - 25,400 - - -
Sub-Total Revenues 12,500 9,162,595 9,958,207 301,320 30,654 -
Transfers In:
Miscellaneous Transfers In 9,533 - - - - -
Sub-Total Transfers In 9,533 - - - - -
Total Revenues & Transfers In 22,033$ 9,162,595$ 9,958,207$ 301,320$ 30,654$ -$
Expenditures:
Personnel 458$ -$ 3,015$ -$ -$ -$
Services 1,351 351,891 1,457,805 16,631,419 30,654 -
Supplies - - 1,640 - - -
Capital Outlay - - 269,885 - - -
Sub-Total Expenditures 1,810 351,891 1,732,345 16,631,419 30,654 -
Transfers Out:
Miscellaneous Transfers Out - - 676,146 - - -
Sub-Total Transfers Out - - 676,146 - - -
Total Expenditures 1,810$ 351,891$ 2,408,492$ 16,631,419$ 30,654$ -$
Fund Balance, June 30 2,639$ 8,813,344$ 16,363,059$ 32,960$ 32,960$ 32,960$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 2,639$ 8,813,344$ 16,363,059$ 32,960$ 32,960$ 32,960$
% of Revenues & Transfers In 12%96%164%11%108%0%
Other Shared Revenue (2300)Fund Summary
392
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 MPOJC’s
other government members in Johnson County and from State of Iowa grants.
Fund Balance:
The MPOJC’s fund balance is expected to remain steady with a $0 change over fiscal
year 2023.
Revenues:
Revenues and transfers in for fiscal year 2024 are expected to increase by $38,438 or
4.9% due an increase in transfers-in from the General Fund and Road Use Tax Fund as
well as the 28E Agreements.
Expenditures:
Expenditures are budgeted lower in fiscal year 2024 by $15,687 or 1.9%. Personnel
expenditures account for most of the decrease totaling $24,961 and is offset by an
increase of $9,274 for services and supplies.
393
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 354,968$ 434,367$ 438,462$ 534,206$ 480,081$ 480,081$
Revenues:
Use Of Money And Property
Interest Revenues 5,891$ 1,842$ 1,508$ 1,840$ 3,468$ 3,468$
Intergovernmental
Federal Intergovernmental Revenue 230,000 230,000 230,000 230,000 230,000 230,000
Local 28E Agreements 147,187 153,614 232,370 155,188 176,384 194,022
Miscellaneous
Other Miscellaneous Revenue 10,529 - 954 5,500 5,500 5,500
Sub-Total Revenues 393,607 385,456 464,833 392,528 415,352 432,990
Transfers In:
Transfer-In from General Fund and RUT 352,210 378,577 390,715 399,039 414,653 424,912
Sub-Total Transfers In 352,210 378,577 390,715 399,039 414,653 424,912
Total Revenues & Transfers In 745,817$ 764,033$ 855,548$ 791,567$ 830,005$ 857,902$
Expenditures:
Metro Planning Org of Johnson County 666,417$ 759,938$ 759,804$ 845,692$ 830,005$ 853,258$
Total Expenditures 666,417$ 759,938$ 759,804$ 845,692$ 830,005$ 853,258$
Fund Balance, June 30 434,367$ 438,462$ 534,206$ 480,081$ 480,081$ 484,726$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 434,367$ 438,462$ 534,206$ 480,081$ 480,081$ 484,726$
% of Revenues and Transfers In 58%57%62%61%58%57%
Metro Planning Organization of Johnson County (2350)
Fund Summary
394
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues 5,891$ 1,842$ 1,508$ 1,840$ 3,468$ 3,468$
Intergovernmental
Federal Intergovernmental Revenue 230,000 230,000 230,000 230,000 230,000 230,000
Local 28E Agreements 147,187 153,614 232,370 155,188 176,384 194,022
Miscellaneous
Other Miscellaneous Revenue 10,529 - 954 5,500 5,500 5,500
Transfer-In from General Fund and RUT 352,210 378,577 390,715 399,039 414,653 424,912
Total Revenues & Transfers In 745,817$ 764,033$ 855,548$ 791,567$ 830,005$ 857,902$
Expenditures:
Personnel 547,022$ 621,020$ 622,940$ 690,212$ 665,251$ 685,209$
Services 108,173 125,281 126,986 138,285 154,559$ 157,650
Supplies 11,223 13,637 9,877 17,195 10,195 10,399
Total Expenditures 666,417$ 759,938$ 759,804$ 845,692$ 830,005$ 853,258$
Personnel Services - FTE 2020 2021 2022 2023 2024
Administrative Secretary 0.20 - - - -
Development Services Assistant - 0.20 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)
Neighborhood and Development Services Department
395
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 2020 are as
follows:
Employee
Benefits
Fund
2020
Actual
2021
Actual
2022
Actual
2023
Revised
2024
Budget
2025
Projected
Revenues $ 12,798,747 $ 14,799,472 $ 14,891,999 $ 14,822,685 $ 15,196,856 $ 15,563,930
Fund Balance $ 3,584,853 $ 3,630,989 $ 4,130,695 $ 4,111,635 $ 4,111,635 $ 4,035,585
Percentage 28.01% 24.53% 27.74% 27.74% 27.06% 25.93%
Revenues:
The Employee Benefits property tax levy rate for fiscal year 2024 is $3.34415 per $1,000
of valuation. There is no change in the Employee Benefits property tax levy rate from
fiscal year 2023. Property tax revenues make up nearly 95% of the Employee Benefits
Fund’s revenues. Property tax revenue grew by $328,767 or 2.34% from fiscal year
2023 to fiscal year 2024.
396
Expenditures:
Transfers out to the General Fund and the Road Use Tax Fund for employee benefit
costs totals $13,858,002 in fiscal year 2024. This accounts for more than 91% of the
fund’s expenditures in fiscal year 2024, and they grew by $411,024 or 3.06% over fiscal
year 2023.
Long-term Projections:
Employee Benefits revenue is heavily dependent upon property tax revenues. Property
tax revenues are estimated to have a 3% increase every year.
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.
$14,000,000
$14,500,000
$15,000,000
$15,500,000
$16,000,000
$16,500,000
$17,000,000
$17,500,000
2023
Revised
2024
Budget
2025
Projected
2026
Projected
2027
Projected
2028
Projected
Projected Revenues vs Expenditures
Total Revenue Total Expenses
397
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 3,954,489$ 3,584,853$ 3,630,989$ 4,130,695$ 4,111,635$ 4,111,635$
Revenues:
Property Taxes 12,025,846$ 14,011,849$ 14,049,352$ 14,035,545$ 14,364,312$ 14,795,241$
Other City Taxes
Gas/Electric Excise Tax 138,734 136,530 146,049 147,202 145,477 145,477
Mobile Home Tax 10,500 13,357 12,119 13,360 12,119 12,119
Intergovernmental
Property Tax Credits 302,438 321,208 313,320 255,418 336,315 272,459
State 28E Agreements 321,229 316,527 371,160 371,160 338,633 338,633
Total Revenues 12,798,747$ 14,799,472$ 14,891,999$ 14,822,685$ 15,196,856$ 15,563,930$
Expenditures:
General Government Employee Benefits 380,748$ 417,434$ 327,076$ 430,794$ 430,765$ 439,987$
Public Safety Employee Benefits 1,000,154 1,372,898 975,200 963,973 908,089 926,251
Sub-Total Expenditures 1,380,902 1,790,332 1,302,276 1,394,767 1,338,854 1,366,238
Transfers Out:
Employee Benefits Levy 11,787,481 12,963,004 13,090,017 13,446,978 13,858,002 14,273,742
Sub-Total Transfers Out 11,787,481 12,963,004 13,090,017 13,446,978 13,858,002 14,273,742
Total Expenditures & Transfers Out 13,168,383$ 14,753,336$ 14,392,293$ 14,841,745$ 15,196,856$ 15,639,980$
Fund Balance, June 30 3,584,853$ 3,630,989$ 4,130,695$ 4,111,635$ 4,111,635$ 4,035,585$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 3,584,853$ 3,630,989$ 4,130,695$ 4,111,635$ 4,111,635$ 4,035,585$
% of Revenues 28%25%28%28%27%26%
Employee Benefits (2400)
Fund Summary
398
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Property Taxes 12,025,846$ 14,011,849$ 14,049,352$ 14,035,545$ 14,364,312$ 14,795,241$
Other City Taxes
Gas/Electric Excise Tax 138,734 136,530 146,049 147,202 145,477 145,477
Mobile Home Tax 10,500 13,357 12,119 13,360 12,119 12,119
Intergovernmental
Property Tax Credits 302,438 321,208 313,320 255,418 336,315 272,459
Total Revenues 12,477,518$ 14,482,945$ 14,520,840$ 14,451,525$ 14,858,223$ 15,225,296$
Expenditures:
Personnel 51,933$ 54,180$ 56,032$ 60,707$ 60,678$ 62,498$
Services 328,815 363,254 271,044 370,087 370,087 377,489
Total Expenditures 380,748$ 417,434$ 327,076$ 430,794$ 430,765$ 439,987$
Personnel Services - FTE 2020 2021 2022 2023 2024
Risk & Finance Assistant 0.50 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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
State 28E Agreements 321,229$ 316,527$ 371,160$ 371,160$ 338,633$ 338,633$
Total Revenues 321,229$ 316,527$ 371,160$ 371,160$ 338,633$ 338,633$
Expenditures:
Services 1,000,154$ 1,372,898$ 975,200$ 963,973$ 908,089$ 926,251$
Total Expenditures 1,000,154$ 1,372,898$ 975,200$ 963,973$ 908,089$ 926,251$
Finance Department
Division: Finance Administration
Activity: Public Safety Employee Benefits (310650 - 310660)
Division: Finance Administration
Activity: General Government Employee Benefits (310640)
399
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 2024 for climate action purposes and is being set at $.20 per
$1,000 of valuation. This is expected to generate approximately $880,000 in revenue to
be utilized to help the City meet its climate action goals. The levy rate is the same as the
levy rate in fiscal year 2023.
400
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ 2,613$ 794,225$ 1,205,796$ 1,177,128$ 1,249,753$
Revenues:
Property Taxes 2,603$ 1,005,590$ 1,008,281$ 839,409$ 859,071$ 859,071$
Other City Taxes
Gas/Electric Excise Tax - 9,798 10,482 8,803 8,700 8,700
Mobile Home Tax 10 959 870 960 870 870
Intergovernmental
Property Tax Credits - 23,052 22,486 18,331 22,405 23,592
Miscellaneous
Contributions and Donations - - 428 - 429 -
Total Revenues 2,613$ 1,039,399$ 1,042,547$ 867,503$ 891,475$ 892,233$
Expenditures:
Personnel -$ -$ -$ 2,692$ -$ -$
Services - 82,009 206,647 227,500 258,850 264,027
Supplies - 65,777 23,038 113,500 60,000 61,200
Capital Outlay - - 51,293 202,479 150,000 150,000
Sub-Total Expenditures - 147,787 280,977 546,171 468,850 475,227
Transfers Out:
Capital Projects Fund - 100,000 350,000 350,000 350,000 350,000
Sub-Total Transfers Out - 100,000 350,000 350,000 350,000 350,000
Total Expenditures & Transfers Out -$ 247,787$ 630,977$ 896,171$ 818,850$ 825,227$
Fund Balance, June 30 2,613$ 794,225$ 1,205,796$ 1,177,128$ 1,249,753$ 1,316,759$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 2,613$ 794,225$ 1,205,796$ 1,177,128$ 1,249,753$ 1,316,759$
% of Revenues 100% 76% 116% 136%140%148%
Emergency Levy (2450)
Fund Summary
401
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Property Taxes 2,603$ 1,005,590$ 1,008,281$ 839,409$ 859,071$ 859,071$
Other City Taxes
Gas/Electric Excise Tax - 9,798 10,482 8,803 8,700 8,700
Mobile Home Tax 10 959 870 960 870 870
Intergovernmental
Property Tax Credits - 23,052 22,486 18,331 22,405 23,592
Miscellaneous
Contributions & Donations - - 428 - 429 -
Total Revenues 2,613$ 1,039,399$ 1,042,547$ 867,503$ 891,475$ 892,233$
Expenditures:
Personnel -$ -$ -$ 2,692$ -$ -$
Services - 82,009 206,647 227,500 258,850 264,027
Supplies - 65,777 23,038 113,500 60,000 61,200
Capital Outlay - - 51,293 202,479 150,000 150,000
Total Expenditures -$ 147,787$ 280,977$ 546,171$ 468,850$ 475,227$
Capital Outlay 2023 2024
Building energy efficiency upgrades 150,000$ 150,000$
Energy efficiency incentives 25,000 -
No Till Seed Drill 27,479 -
Total Capital Outlay 202,479$ 150,000$
City Manager Department
Division: Climate Action & Outreach
Activity: Emergency Levy (210610)
402
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 2023, 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 2024.
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 $5,500,000 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 2023 and 2024, the ending fund balances are projected to be $5,281,899.
Fund balance represents a combination of unspent developer contributions from the
Riverfront Crossings District and accumulated City contributions.
403
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 1,635,738$ 1,622,344$ 3,598,374$ 5,281,899$ 5,281,899$ 5,281,899$
Revenues:
Use Of Money And Property
Interest Revenues 25,861$ 10,246$ 16,880$ -$ -$ -$
Intergovernmental
Federal Intergovernmental Revenue - 8,100 - - - -
Disaster Assistance - 2,700 - - - -
Charges for Fees & Services
Building & Development (52,476) 1,805,648 3,047,031 - - -
Other Financial Sources
Loans - 9,844 13,063 - - -
Sub-Total Revenues (26,615) 1,836,537 3,076,974 - - -
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 973,385$ 2,836,537$ 4,076,974$ 1,000,000$ 1,000,000$ 1,000,000$
Expenditures:
Services 782,779$ 826,295$ 866,743$ 850,000$ 850,000$ 850,000$
Capital Outlay - 34,212 6,705 150,000 150,000 150,000
Sub-Total Expenditures 782,779 860,507 873,448 1,000,000 1,000,000 1,000,000
Transfers Out:
Capital Projects Fund 204,000$ -$ 1,520,000$ -$ -$ -$
Sub-Total Transfers Out 204,000 - 1,520,000 - - -
Total Expenditures 986,779$ 860,507$ 2,393,448$ 1,000,000$ 1,000,000$ 1,000,000$
Fund Balance, June 30 1,622,344$ 3,598,374$ 5,281,899$ 5,281,899$ 5,281,899$ 5,281,899$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 1,622,344$ 3,598,374$ 5,281,899$ 5,281,899$ 5,281,899$ 5,281,899$
% of Revenues and Transfers In 167% 127% 130% 528% 528% 528%
Affordable Housing (2500)
Fund Summary
404
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, 2023 will be
$35,941. 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.
In fiscal year 2023, the City purchased three houses near the railroad in central Iowa
City with the intent of eventually utilizing the properties as part of a railway project. Until
the potential of that project is decided, the houses remain occupied with tenants and
rents and expenses to maintain the houses will be housed within this fund until such time
that the units are vacated.
405
The Iowa City Property Management Fund accounts for the operations of the City-owned
rental units in these four 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 2024 ending fund balance is projected at $268,936. The
fund’s current fund balance level is necessary to be able cover the $210,784 loan
balloon payment due in fiscal year 2025.
Revenues: Rental income is projected at $253,392 in fiscal year 2024, an increase of
4.5% from fiscal year 2023. This is primarily due to the addition of the South District
units and the Railroad rentals.
Expenditures: Expenditures are budgeted to grow by $253 or .10% in fiscal year 2024
primarily due to the same reason as the revenue growth.
406
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 181,241$ 186,172$ 194,571$ 233,030$ 249,177$ 268,936$
Revenues:
Use Of Money And Property
Interest Revenues 3,253$ 928$ 879$ 1,000$ 2,022$ 2,022$
Rents 62,244 84,234 242,453 242,445 253,392 169,017
Royalties & Commissions - - - 19,678 11,574 11,574
Total Revenues 65,497$ 85,162$ 243,332$ 263,123$ 266,988$ 182,613$
Expenditures:
Iowa City Property Management -$ -$ -$ 19,678$ 11,574$ 11,574$
Peninsula Apartments 60,567 71,433 92,222 71,941 83,041 295,147
Augusta Place Apartments - 5,329 27,525 28,312 29,319 29,905
South District Townhomes - - 85,126 103,725 84,375 -
Railroad Rental Units - - - 23,320 38,920 29,498
Total Expenditures 60,567$ 76,763$ 204,873$ 246,976$ 247,229$ 366,124$
Fund Balance, June 30 186,172$ 194,571$ 233,030$ 249,177$ 268,936$ 85,425$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 186,172$ 194,571$ 233,030$ 249,177$ 268,936$ 85,425$
% of Revenues 307% 253% 114% 101%109%23%
Iowa City Property Management (2510)
Fund Summary
407
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Royalties & Commissions -$ -$ -$ 19,678$ 11,574$ 11,574$
Total Revenues -$ -$ -$ 19,678$ 11,574$ 11,574$
Expenditures:
Personnel -$ -$ -$ 19,678$ 11,574$ 11,574$
Total Expenditures -$ -$ -$ 19,678$ 11,574$ 11,574$
* Moved from General Fund in Fiscal Year 2022
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 3,253$ 928$ 879$ 1,000$ 2,022$ 2,022$
Rents 62,244 65,816 79,506 65,820 79,506 79,506 Total Revenues 65,497$ 66,744$ 80,385$ 66,820$ 81,528$ 81,528$
Expenditures:
Services 45,853$ 56,185$ 76,420$ 55,566$ 66,078$ 67,400$
Other Financial Uses 14,714 15,248 15,802 16,375 16,963 16,963
Total Expenditures 60,567$ 71,433$ 92,222$ 71,941$ 83,041$ 84,363$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Rents -$ 18,418$ 48,711$ 49,100$ 48,711$ 48,711$
Total Revenues -$ 18,418$ 48,711$ 49,100$ 48,711$ 48,711$
Expenditures:
Services -$ 5,329$ 27,525$ 28,312$ 29,319$ 29,905$
Total Expenditures -$ 5,329$ 27,525$ 28,312$ 29,319$ 29,905$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Rents -$ -$ 114,236$ 103,725$ 84,375$ 84,375$ Total Revenues -$ -$ 114,236$ 103,725$ 84,375$ 84,375$
Expenditures:
Services -$ -$ 60,768$ 58,235$ 47,375$ 48,323$
Capital Outlay - - 24,358 45,490 37,000 -
Total Expenditures -$ -$ 85,126$ 103,725$ 84,375$ 48,323$
Neighborhood and Development Services Department
Division: Neighborhood Services
Activity: Iowa City Property Management (490191)
Division: Neighborhood Services
Activity: Peninsula Apartments (490192)
Division: Neighborhood Services
Activity: Augusta Place Apartments (490116)
Division: Neighborhood Services
Activity: South District (490193)
408
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Rents -$ -$ -$ 23,800$ 40,800$ 40,800$
Total Revenues -$ -$ -$ 23,800$ 40,800$ 40,800$
Expenditures:
Services -$ -$ -$ 23,320$ 28,920$ 29,498$
Capital Outlay - - - - 10,000 -
Total Expenditures -$ -$ -$ 23,320$ 38,920$ 29,498$
Division: Neighborhood Services
Activity: Railroad Rentals (490194)
409
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
6/30/2022
TIF Debt
Certified
12/1/22
Estimated
TIF Receipts
FY23
Estimated TIF
Debt 6/30/2023
2603 - City-University I (1)32,236,335$ (198,288)$ 3,072,887$ 28,965,160$
2604 - Sycamore & 1st Ave (2)149 - - 149
2607 - Scott 6 Industrial 266 - 27,640 (27,374)
2608 - Heinz Road 93,962 274,340 209,003 159,299
2613 - Moss Green Village 1,974,582 - 69,865 1,904,717
2614 - Towncrest Area 559,395 - 49,211 510,184
2615 - Riverside Drive 1,721,935 - 424,302 1,297,633
2616 - Foster Road 5,986,180 - 260,825 5,725,355
Total 42,572,804$ 76,052$ 4,113,733$ 38,535,123$
(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.
410
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 977,949$ 783,349$ 1,421,525$ 811,156$ 110,750$ 528,924$
Revenues:
Other City Taxes
TIF Revenues 3,434,710$ 2,637,854$ 4,016,096$ 4,113,733$ 4,083,031$ 4,144,479$
Use Of Money And Property
Interest Revenues 45,238 8,734 - - - -
Intergovernmental
Property Tax Credits - 32,561 44,958 - - -
Sub-Total Revenues 3,479,948 2,679,150 4,061,053 4,113,733 4,083,031 4,144,479
Transfers In:
Transfers In 153,693 51,716 243,891 154,000 259,100 259,100
Sub-Total Transfers In 153,693 51,716 243,891 154,000 259,100 259,100
Total Revenues & Transfers In 3,633,641$ 2,730,866$ 4,304,944$ 4,267,733$ 4,342,131$ 4,403,579$
Expenditures By Urban Renewal Area:
City-University I 1,289,291$ 699,472$ 2,062,343$ 1,668,574$ 1,773,674$ 1,773,674$
Sycamore & 1st Ave - - 200,000 959,892 - -
Scott 6 Industrial - 27,414 - - - -
Heinz Road - - 389,530 93,777 - -
Riverside Drive 256,501 257,459 263,387 264,196 264,196 264,196
Foster Road - - 135,977 143,454 154,160 154,160
Sub-Total Expenditures 1,545,792 984,345 3,051,238 3,129,893 2,192,030 2,192,030
Transfers Out:
TIF Debt Transfers Out 2,282,448 1,108,346 1,864,075 1,838,245 1,731,927 2,084,600
Sub-Total Transfers Out 2,282,448 1,108,346 1,864,075 1,838,245 1,731,927 2,084,600
Total Expenditures & Transfers Out 3,828,241$ 2,092,690$ 4,915,313$ 4,968,138$ 3,923,957$ 4,276,630$
Fund Balance, June 30 783,349$ 1,421,525$ 811,156$ 110,750$ 528,924$ 655,874$
Restricted / Committed /Assigned 47,651 47,651 170,706 287,738 413,869 539,999
Unassigned Balance 735,698$ 1,373,874$ 640,449$ (176,988)$ 115,055$ 115,874$
% of Revenues & Transfers In 20%50%15%-4%3%3%
Tax Increment Financing (2601 - 2616)
Fund Summary
411
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 (15,469)$ (586,726)$ 238,918$ 89,113$ 89,113$ 115,863$
Revenues:
Other City Taxes
TIF Revenues 2,163,364$ 2,064,940$ 3,190,434$ 3,072,887$ 2,999,395$ 3,325,738$
Use Of Money And Property
Interest Revenues 45,238 8,734 - - - -
Intergovernmental
Property Tax Credits - 32,561 43,812 - - -
Transfers In:
Transfers In 153,693 51,716 243,891 154,000 259,100 259,100
Total Revenues 2,362,295$ 2,157,952$ 3,478,137$ 3,226,887$ 3,258,495$ 3,584,838$
Expenditures:
TIF Rebate 1,289,291$ 699,472$ 2,062,343$ 1,668,574$ 1,773,674$ 1,773,674$
Transfers Out:
TIF Debt Transfers Out 1,644,260$ 632,837$ 1,565,599$ 1,558,313$ 1,458,071$ 1,811,164$
Total Transfers Out 2,933,551$ 1,332,308$ 3,627,942$ 3,226,887$ 3,231,745$ 3,584,838$
Fund Balance, June 30 (586,726)$ 238,918$ 89,113$ 89,113$ 115,863$ 115,863$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance (586,726)$ 238,918$ 89,113$ 89,113$ 115,863$ 115,863$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 945,388$ 1,318,818$ 1,159,892$ 959,892$ -$ -$
Revenues:
Other City Taxes
TIF Revenues 532,339$ 1,316$ -$ -$ 149$ -$
Total Revenues 532,339$ 1,316$ -$ -$ 149$ -$
Expenditures:
TIF Rebate -$ -$ 200,000$ 959,892$ -$ -$
Transfers Out:
TIF Debt Transfers Out 158,909 160,242 - - 149 -
Total Expenditures & Transfers Out 158,909$ 160,242$ 200,000$ 959,892$ 149$ -$
Fund Balance, June 30 1,318,818$ 1,159,892$ 959,892$ -$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 1,318,818$ 1,159,892$ 959,892$ -$ -$ -$
Fund Summary
City-University Project I (2603)
Fund Summary
Sycamore & 1st Avenue (2604)
412
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ 35$ (27,414)$ (27,403)$ 11$ 11$
Revenues:
Other City Taxes
TIF Revenues 7,160$ -$ 1,152$ 27,640$ -$ -$
Total Revenues 7,160$ -$ 1,152$ 27,640$ -$ -$
Expenditures:
TIF Administration -$ 27,414$ -$ -$ -$ -$
Transfers Out:
TIF Debt Transfers Out 7,125 35 1,140 226 - -
Total Expenditures & Transfers Out 7,125$ 27,449$ 1,140$ 226$ -$ -$
Fund Balance, June 30 35$ (27,414)$ (27,403)$ 11$ 11$ 11$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 35$ (27,414)$ (27,403)$ 11$ 11$ 11$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ -$ -$ (389,382)$ (274,341)$ -$
Revenues:
Other City Taxes
TIF Revenues -$ -$ 149$ 209,003$ 274,341$ -$
Total Revenues -$ -$ 149$ 209,003$ 274,341$ -$
Expenditures:
TIF Rebate -$ -$ 389,530$ 93,777$ -$ -$
Transfers Out:
TIF Debt Transfers Out - - - 185 - -
Total Expenditures & Transfers Out -$ -$ 389,530$ 93,962$ -$ -$
Fund Balance, June 30 -$ -$ (389,382)$ (274,341)$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance -$ -$ (389,382)$ (274,341)$ -$ -$
Scott 6 Industrial (2607)
Fund Summary
Heinz Road (2608)
Fund Summary
413
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ -$ -$ 1,127$ 1,127$ -$
Revenues:
Other City Taxes
TIF Revenues -$ -$ 13,414$ 69,865$ 68,738$ 69,865$
Intergovernmental
Property Tax Credits - - 1,145 - - -
Total Revenues -$ -$ 14,559$ 69,865$ 68,738$ 69,865$
Transfers Out:
TIF Debt Transfers Out -$ -$ 13,432$ 69,865$ 69,865$ 69,865$
Total Expenditures -$ -$ 13,432$ 69,865$ 69,865$ 69,865$
Fund Balance, June 30 -$ -$ 1,127$ 1,127$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance -$ -$ 1,127$ 1,127$ -$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 379$ 1,011$ 977$ 329$ 329$ -$
Revenues:
Other City Taxes
TIF Revenues 310,284$ 154,662$ 108,168$ 49,211$ 42,540$ 42,540$
Total Revenues 310,284$ 154,662$ 108,168$ 49,211$ 42,540$ 42,540$
Transfers Out:
TIF Debt Transfers Out 309,652$ 154,696$ 108,816$ 49,211$ 42,869$ 42,540$
Total Transfers Out 309,652$ 154,696$ 108,816$ 49,211$ 42,869$ 42,540$
Fund Balance, June 30 1,011$ 977$ 329$ 329$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 1,011$ 977$ 329$ 329$ -$ -$
Fund Summary
Fund Summary
Towncrest Area (2614)
Moss Green Village (2613)
414
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 47,651$ 50,211$ 49,151$ 54,423$ 54,423$ 46,832$
Revenues:
Other City Taxes
TIF Revenues 421,563$ 416,936$ 429,323$ 424,302$ 417,578$ 426,046$
Total Revenues 421,563$ 416,936$ 429,323$ 424,302$ 417,578$ 426,046$
Expenditures:
TIF Rebate 256,501$ 257,459$ 263,387$ 264,196$ 264,196$ 264,196$
Transfers Out:
TIF Debt Transfers Out 162,502 160,536 160,664 160,106 160,973 161,031
Total Expenditures & Transfers Out 419,003$ 417,995$ 424,051$ 424,302$ 425,169$ 425,227$
Fund Balance, June 30 50,211$ 49,151$ 54,423$ 54,423$ 46,832$ 47,651$
Restricted / Committed /Assigned 47,651 47,651 47,651 47,651 47,651 47,651
Unassigned Balance 2,560$ 1,500$ 6,772$ 6,772$ (819)$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ -$ -$ 123,055$ 240,087$ 366,218$
Revenues:
Other City Taxes
TIF Revenues -$ -$ 273,456$ 260,825$ 280,290$ 280,290$
Total Revenues -$ -$ 273,456$ 260,825$ 280,290$ 280,290$
Expenditures:
TIF Rebate -$ -$ 135,977$ 143,454$ 154,160$ 154,160$
Transfers Out:
TIF Debt Transfers Out - - 14,424 339 - -
Total Expenditures & Transfers Out -$ -$ 150,401$ 143,793$ 154,160$ 154,160$
Fund Balance, June 30 -$ -$ 123,055$ 240,087$ 366,218$ 492,348$
Restricted / Committed /Assigned - - 123,055 240,087 366,218 492,348
Unassigned Balance -$ -$ -$ -$ -$ -$
Foster Road (2616)
Fund Summary
Riverside Drive (2615)
Fund Summary
415
SELF-SUPPORTING MUNICIPAL IMPROVEMENT DISTRICT
(SSMID)
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 Downtown 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 2024.
In fiscal year 2022, the City in conjunction with the South District businesses created a
SSMID in the South District as allowed under Iowa property tax code. Similar to the
process for the downtown SSMID, the City collects a special property tax levy on
properties within the boundaries of the district which is then remitted to the South District.
The South District SSMID was approved for a period of five years with a rate of $5.00 per
$1,000 of taxable value commencing with the levy of taxes for collection in the fiscal year
beginning July 1, 2022.
All of the funds received by the City through the SSMID property tax levy are remitted to
the ICDD and South District, 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 2022 totaled $467,815, and
estimated payments in fiscal year 2023 total $455,938. In fiscal year 2024, estimated
SSMID distributions to ICDD total $448,632, a decrease of 1.6%. This decrease is
primarily related to a decrease in the Commercial & Industrial Property Tax Backfill. The
South District SSMID distributions are estimated to be $100,093 in fiscal year 2024.
416
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 -$ 4,100$ -$ -$ -$ -$
Revenues:
Property Taxes 337,288$ 466,559$ 430,083$ 526,806$ 526,806$ 539,607$
Intergovernmental
Property Tax Credits 33,989 36,531 37,732 29,225 21,919 14,613
Total Revenues 371,277$ 503,091$ 467,815$ 556,031$ 548,725$ 554,220$
Expenditures:
Services 367,177$ 507,191$ 467,815$ 556,031$ 548,725$ 554,220$
Total Expenditures 367,177$ 507,191$ 467,815$ 556,031$ 548,725$ 554,220$
Fund Balance, June 30 4,100$ -$ -$ -$ -$ -$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 4,100$ -$ -$ -$ -$ -$
% of Revenues 1%0%0%0%0%0%
SSMID (2820)
Fund Summary
417
Activity: SSMID - Downtown (310120)Fund: SSMID (2820)
Division: Finance Adminstration Department: Finance
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Property Taxes 337,288$ 466,559$ 430,083$ 426,713$ 426,713$ 439,514$
Intergovernmental
Property Tax Credits 33,989 36,531 37,732 29,225 21,919 14,613
Total Revenues 371,277$ 503,091$ 467,815$ 455,938$ 448,632$ 454,127$
Expenditures:
Services 367,177$ 507,191$ 467,815$ 455,938$ 448,632$ 454,127$
Total Expenditures 367,177$ 507,191$ 467,815$ 455,938$ 448,632$ 454,127$
Activity: SSMID - South District (310125)Fund: SSMID (2820)
Division: Finance Adminstration Department: Finance
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Property Taxes -$ -$ -$ 100,093$ 100,093$ 100,093$
Total Revenues -$ -$ -$ 100,093$ 100,093$ 100,093$
Expenditures:
Services -$ -$ -$ 100,093$ 100,093$ 100,093$
Total Expenditures -$ -$ -$ 100,093$ 100,093$ 100,093$
Activity Summary
Activity Summary
418
DEBT SERVICE FUND
Fund Summary
Debt Schedules
F
Y
2
0
2
4
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 2024 levy rate.
The schedule of annual principal and interest payments as of June 30, 2022 is as follows:
Future general obligation bond issues, including 2% for bond issuance costs, are
estimated at $9,685,000 in fiscal year 2023, $14,825,000 in fiscal year 2024, and
$13,180,000 in fiscal year 2025. Proceeds from bond issues are recorded in the Capital
Projects Fund, net of the bond issuance costs.
Fiscal
Year Principal Interest Total
2023 11,085,000 2,071,640 13,156,640 65,775,000
2024 9,635,000 1,707,440 11,342,440 54,690,000
2025 8,575,000 1,403,040 9,978,040 45,055,000
2026 7,805,000 1,122,728 8,927,728 36,480,000
2027 6,730,000 854,853 7,584,853 28,675,000
2028 5,585,000 633,078 6,218,078 21,945,000
2029 4,620,000 460,728 5,080,728 16,360,000
2030 3,675,000 327,278 4,002,278 11,740,000
2031 2,880,000 236,278 3,116,278 8,065,000
2032 1,775,000 158,490 1,933,490 5,185,000
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,
2022
65,775,000 9,235,050 75,010,050
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 2024 are approximately $7.466 billion. The debt limit, or five
percent (5%) of this amount, is about $384.5 million. Outstanding G.O. and TIF debt at
June 30, 2024, is estimated to be $68.25 million, which is 18.3% 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 with a slight increase planned for
fiscal year 2024.
* FY23, FY24, and FY25 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 2016 through fiscal year 2025. Fiscal years 2023 through 2025 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 2024 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 2016 through 2025.
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 2023 is projected to be $6,871,687 which is
a decrease of $244,933 or 3.4%. 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 2024 is estimated to be $6,828,054 which is a decrease of
$43,633 or .63% from fiscal year 2023. This decrease is primarily from principal and interest
payments that are being repaid from fund balance.
Long-term Projections:
The debt service levy rate is projected to stay flat over the next five years, while property
valuations are projected to increase approximately 3% each year
Future debt service expenditures are expected to start to increase in fiscal year 2025 due to
the switch to a flat principal repayment schedule from a flat debt payment schedule. This will
cause the debt service expenditures to rise before eventually flattening out at a level parallel
with the projected revenues. No growth in the property tax revenues in fiscal years 2023 has
started to create a slight imbalance in projected revenues and expenditures which may have
to be corrected if property tax revenue growth does not change.
423
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 9,227,708$ 9,354,036$ 7,245,356$ 7,116,621$ 6,871,688$ 6,828,055$
Revenues:
Property Taxes 11,368,205$ 11,025,098$ 10,737,535$ 10,733,062$ 10,980,799$ 11,310,223$
Other City Taxes
Gas/Electric Excise Tax 127,372 105,270 108,242 109,097 107,817 107,817
Mobile Home Tax 9,619 10,299 8,981 10,299 8,981 8,981
Use Of Money And Property
Interest Revenues 248,717 65,341 54,349 25,292 47,611 47,611
Intergovernmental
Property Tax Credits 280,452 250,284 235,701 197,452 249,448 202,049
Charges For Fees And Services
Building & Development - - 22,550 - - -
Other Financial Sources
Loan Repayments 50,609 61,655 61,792 61,656 64,337 64,337
Sub-Total Revenues 12,084,974 11,517,947 11,229,150 11,136,858 11,458,993 11,741,018
Transfers In
Transfers-In 1,079,685 1,025,691 1,827,877 1,789,850 1,708,064 1,562,112
Sub-Total Transfers In 1,079,685 1,025,691 1,827,877 1,789,850 1,708,064 1,562,112
Total Revenues & Transfers In 13,164,659$ 12,543,638$ 13,057,027$ 12,926,708$ 13,167,057$ 13,303,130$
Expenditures:
Financial Services & Charges 5,000$ 2,250$ 9,500$ 15,000$ 15,000$ 15,000$
GO Bonds Principal 11,245,000 10,760,000 10,255,000 10,125,000 10,040,000 10,023,500
GO Bonds Interest 1,196,696 1,456,373 1,572,113 1,716,441 1,874,290 2,257,290
Revenue Bonds Principal 140,000 1,985,000 965,000 960,000 955,000 950,000
Revenue Bonds Interest 451,635 448,695 384,150 355,200 326,400 297,750
Total Expenditures 13,038,331$ 14,652,318$ 13,185,763$ 13,171,641$ 13,210,690$ 13,543,540$
Fund Balance, June 30 9,354,036$ 7,245,356$ 7,116,621$ 6,871,688$ 6,828,055$ 6,587,645$
Restricted / Committed /Assigned 2,025,364 - - - - -
Unassigned Balance 7,328,672$ 7,245,356$ 7,116,621$ 6,871,688$ 6,828,055$ 6,587,645$
Debt Service Fund (5000 - 5999)
Fund Summary
424
FY2023 FY2024 FY2025
2013A G.O. Multi-purpose 7,230,000 2023 870,000$ 887,400$ -$ -$
2014 G.O. Multi-purpose/ Refunding 11,980,000 2024 2,030,000 1,050,750 1,055,750 -
2015 G.O. Multi-Purpose 7,785,000 2025 2,560,000 881,200 884,600 822,656
2016A G.O. Multi-purpose 8,795,000 2026 3,995,000 1,054,550 1,045,600 1,050,900
2016E TIF Revenue Bonds 12,805,000 2036 11,840,000 1,315,200 1,281,400 1,247,750
2017 G.O. Multi-Purpose 9,765,000 2027 5,145,000 1,096,163 1,096,563 939,797
2018A G.O. Multi-Purpose 8,895,000 2028 5,565,000 1,041,950 1,035,700 1,028,850
2019 G.O. Multi-purpose 12,535,000 2029 6,580,000 1,091,400 1,102,300 972,600
2020 G.O. Multi-purpose 12,145,000 2030 6,745,000 1,442,450 987,450 932,200
2021 G.O. Multi-purpose 11,325,000 2031 10,190,000 1,531,750 1,475,000 1,418,250
2022 G.O. Multi-purpose 10,255,000 2032 10,255,000 1,763,828 1,378,078 1,328,328
2023 G.O. Proposed 9,685,000 2033 - - 1,853,250 1,586,710
2024 G.O. Proposed 14,825,000 2034 - - - 2,200,500
Total - General Obligation Debt Service: 65,775,000$ 13,156,640$ 13,195,690$ 13,528,540$
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
Principal
Outstanding
June 30, 2022
425
Fiscal
Year Principal Interest Total
2023 870,000 17,400 887,400 732,136 155,264 870,000 2.00%
Totals 870,000 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$
2013A General Obligation Bond Issue
Principal: $7,230,000
Dated: July 16, 2013
Callable: June 1, 2019
Project
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Property Tax
Revenue
Tax
Increment
Financing
426
Fiscal
Year Principal Interest Total
2023 1,000,000 50,750 1,050,750 742,246 308,504 2,030,000 2.50%
2024 1,030,000 25,750 1,055,750 745,778 309,972 1,030,000 2.50%
Totals 2,030,000 149,075 3,149,075 2,224,495 924,580
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Moss Ridge Road 1,890,000$
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$
2014 General Obligation/Refunding Bond Issue
Principal: $11,980,000
Dated: June 3, 2014
Callable: June 1, 2020
Project
Payments Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Property Tax
Revenue
Tax
Increment
Financing
427
Fiscal
Year Principal Interest Total
2023 830,000 51,200 881,200 807,625 73,575 2,560,000 2.00%
2024 850,000 34,600 884,600 810,741 73,859 1,730,000 2.00%
2025 880,000 17,600 897,600 822,656 74,944 880,000 2.00%
Totals 2,560,000 170,700 3,535,700 3,240,491 295,209
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Riverfront Crossings Redevelopment 200,000$
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: $7,785,000
Dated: June 2, 2015
Callable: June 1, 2023
Project
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Payments
Property Tax
Revenue
Tax
Increment
Financing
428
Fiscal
Year Principal Interest Total
-
2023 965,000 89,550 1,054,550 1,054,550 3,995,000 3.00%
2024 985,000 60,600 1,045,600 1,045,600 3,030,000 2.00%
2025 1,010,000 40,900 1,050,900 1,050,900 2,045,000 2.00%
2026 1,035,000 20,700 1,055,700 1,055,700 1,035,000 2.00%
Totals 3,995,000 320,300 5,265,300 5,265,300
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Riverfront Crossings Redevelopment 150,000$
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: $8,795,000
Dated: June 16, 2016
Callable: June 1, 2024
Payments
Property Tax
Revenue
429
Fiscal
Year Principal Interest Total
2023 960,000 355,200 1,315,200 1,315,200 11,840,000 3.00%
2024 955,000 326,400 1,281,400 1,281,400 10,880,000 3.00%
2025 950,000 297,750 1,247,750 1,247,750 9,925,000 3.00%
2026 950,000 269,250 1,219,250 1,219,250 8,975,000 3.00%
2027 *825,000 240,750 1,065,750 1,065,750 8,025,000 3.00% *
2028 *725,000 216,000 941,000 941,000 7,200,000 3.00% *
2029 *740,000 194,250 934,250 934,250 6,475,000 3.00% *
2030 *755,000 172,050 927,050 927,050 5,735,000 3.00% *
2031 *775,000 149,400 924,400 924,400 4,980,000 3.00% *
2032 *795,000 126,150 921,150 921,150 4,205,000 3.00% *
2033 *815,000 102,300 917,300 917,300 3,410,000 3.00% *
2034 *840,000 77,850 917,850 917,850 2,595,000 3.00% *
2035 *865,000 52,650 917,650 917,650 1,755,000 3.00% *
2036 *890,000 26,700 916,700 916,700 890,000 3.00% *
Totals 11,840,000 2,990,850 15,795,850 15,795,850
Principal payable June 1.
Interest payable June 1 and December 1.
* Rate resets on June 1, 2026 at 10 year CMT plus 1.65% with a cap of 6%
Amount
Chauncey Building Project 12,097,250$
Capitalized Interest 657,323
Issuance Costs 50,427
Amount of Issue 12,805,000$
Coupon
Rate *
Project
2016E Taxable Urban Renewal Capital Loan Notes
Principal: $12,805,000
Dated: September 15, 2016
Callable: June 1, 2026, 2029, 2032, 2035
Payments Tax
Increment
Financing
Principal
Outstanding
Beginning of
Fiscal Year
430
Fiscal
Year Principal Interest Total
2023 980,000 116,163 1,096,163 935,190 160,973 5,145,000 2.00%
2024 1,000,000 96,563 1,096,563 935,531 161,031 4,165,000 2.00%
2025 1,025,000 76,563 1,101,563 939,797 161,766 3,165,000 2.25%
2026 1,055,000 53,500 1,108,500 945,716 162,784 2,140,000 2.50%
2027 1,085,000 27,125 1,112,125 945,358 166,767 1,085,000 2.50%
Totals 5,145,000 505,175 6,605,175 5,631,748 973,427
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Riverfront Crossings Redevelopment 150,000$
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: $9,765,000
Dated: June 15, 2017
Callable: June 1, 2023
Payments
Property Tax
Revenue
Tax
Increment
Financing
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
431
Fiscal
Year Principal Interest Total
2023 875,000 166,950 1,041,950 1,041,950 5,565,000 2.25%
2024 895,000 140,700 1,035,700 1,035,700 4,690,000 2.35%
2025 915,000 113,850 1,028,850 1,028,850 3,795,000 2.40%
2026 940,000 86,400 1,026,400 1,026,400 2,880,000 2.50%
2027 960,000 58,200 1,018,200 1,018,200 1,940,000 2.60%
2028 980,000 29,400 1,009,400 1,009,400 980,000 2.65%
Totals 5,565,000 788,100 7,208,100 7,208,100
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
City Hall Remodel for MPOJC 150,000$
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: $8,895,000
Dated: June 1, 2018
Callable: June 1, 2024
Payments
Property Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
432
Fiscal
Year Principal Interest Total
2023 955,000 136,400 1,091,400 1,091,400 6,580,000 2.00%
2024 985,000 117,300 1,102,300 1,102,300 5,625,000 2.00%
2025 875,000 97,600 972,600 972,600 4,640,000 2.00%
2026 905,000 80,100 985,100 985,100 3,765,000 2.00%
2027 940,000 62,000 1,002,000 1,002,000 2,860,000 2.00%
2028 960,000 43,200 1,003,200 1,003,200 1,920,000 2.25%
2029 960,000 21,600 981,600 981,600 960,000 2.25%
Totals 6,580,000 713,100 8,218,100 8,218,100
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
City Hall boiler and controls replacement 400,000$
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: $12,535,000
Dated: June 4, 2019
Callable: June 1, 2025
Payments
Property Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
433
Fiscal
Year Principal Interest Total
2023 1,200,000 242,450 1,442,450 1,442,450 6,745,000 5.00%
2024 805,000 182,450 987,450 987,450 5,545,000 5.00%
2025 790,000 142,200 932,200 932,200 4,740,000 5.00%
2026 790,000 102,700 892,700 892,700 3,950,000 5.00%
2027 790,000 63,200 853,200 853,200 3,160,000 2.00%
2028 790,000 47,400 837,400 837,400 2,370,000 2.00%
2029 790,000 31,600 821,600 821,600 1,580,000 2.00%
2030 790,000 15,800 805,800 805,800 790,000 2.00%
Totals 6,745,000 1,160,250 9,705,250 9,705,250
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Infrastructure Asset Management software 660,000$
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: $12,145,000
Dated: June 1, 2020
Callable: June 1, 2026
Payments
Property Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
434
Fiscal
Year Principal Interest Total
2023 1,135,000 396,750 1,531,750 1,531,750 10,190,000 5.00%
2024 1,135,000 340,000 1,475,000 1,475,000 9,055,000 5.00%
2025 1,135,000 283,250 1,418,250 1,418,250 7,920,000 5.00%
2026 1,135,000 226,500 1,361,500 1,361,500 6,785,000 5.00%
2027 1,135,000 169,750 1,304,750 1,304,750 5,650,000 5.00%
2028 1,135,000 113,000 1,248,000 1,248,000 4,515,000 3.00%
2029 1,135,000 78,950 1,213,950 1,213,950 3,380,000 3.00%
2030 1,135,000 44,900 1,179,900 1,179,900 2,245,000 2.00%
2031 1,110,000 22,200 1,132,200 1,132,200 1,110,000 2.00%
Totals 10,190,000 2,128,800 13,453,800 13,453,800
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Glendale Park Shelter & Playground Replacement 275,000$
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: $11,325,000
Dated: June 1, 2021
Callable: June 1, 2027
Payments
Property Tax
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
435
Fiscal
Year Principal Interest Total
2023 1,315,000 448,828 1,763,828 1,763,828 10,255,000 5.00%
2024 995,000 383,078 1,378,078 1,378,078 8,940,000 5.00%
2025 995,000 333,328 1,328,328 1,328,328 7,945,000 5.00%
2026 995,000 283,578 1,278,578 1,278,578 6,950,000 5.00%
2027 995,000 233,828 1,228,828 1,228,828 5,955,000 5.00%
2028 995,000 184,078 1,179,078 1,179,078 4,960,000 5.00%
2029 995,000 134,328 1,129,328 1,129,328 3,965,000 4.00%
2030 995,000 94,528 1,089,528 1,089,528 2,970,000 3.00%
2031 995,000 64,678 1,059,678 1,059,678 1,975,000 3.25%
2032 980,000 32,340 1,012,340 1,012,340 980,000 3.30%
Totals 10,255,000 2,192,588 12,447,588 12,447,588
Principal payable June 1.
Interest payable June 1 and December 1.
Amount
Chadek Greek Park Playground & Shelter 450,000$
Court Hill Park Shelter & Playground 450,000
Rochester Ave Reconstruction - First Ave to Ralston 6,350,000
Fairchild Street Reconstruction 1,450,000
Senior Center Exterior Improvements 700,000
City Hall - Other Projects 400,000
Upgrade Building BAS Controls 205,000
Fire Station #1 Apparatus Bay Slab Reconstruction 95,000
Issuance Costs 155,000
Amount of Issue 10,255,000$
Project
2022A General Obligation Bonds
Principal: $10,255,000
Dated: June 1, 2022
Callable: June 1, 2028
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
4
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, 2022 was $1,589,509, a $379,751 or 19.3%
decrease from fiscal year 2021. The Parking Fund experienced sudden and significant revenue loss
starting in March 2020 when the pandemic hit and it has not yet fully recovered.
In fiscal year 2023, the unassigned fund balance is estimated to increase by $374,765 or 23.6%. This
increase is projected with expectations that the Parking Fund will be returned to normal operations and
be free of any bonded debt.
(1) FY23 - FY25 figures are estimates
The fiscal year 2024 unassigned fund balance is expected to decrease by $126,272 or 6.4%. This
decrease is projected due to increased funding to capital projects.
This assigned fund balance in fiscal year 2024 represents $160,000 held in capital reserves and
$303,702 in restricted parking impact fees.
438
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
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:
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, the
monthly permit rate adjustments that became effective on July 1, 2017 and the fiscal year 2024 rate
increase of $5.00 per month for monthly permits.
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 $0.75
2014* 1.00 1.00 0.75 1.00 --
2007 0.75 0.75 0.60 0.75 --
2002 0.60 0.60 0.50 0.60 --
2001 0.50 0.50 0.40 0.60 --
*Capitol Street, Dubuque Street and Tower Place facilities offer the first hour free.
Loan Date Loan Amount
Final
Payment
Principal
Outstanding as
of 6/30/23
Total
Payment
FY24
FY24
Principal
FY24
Interest
2009F Revenue Bond
Defeasance 11/1/2014 2,495,350$ 2025 482,443$ 289,143$ 283,831$ 5,312$
Parking Gate
Equipment 6/30/2022 1,000,000$ 2032 906,571$ 107,750$ 94,763$ 12,987$
439
Monthly Rates and Charges
Fiscal
Year
Capitol St.
Garage
Dubuque St.
Garage
Chauncey
Swan Garage
Tower Place
Garage
Harrison St.
Garage
2024 $90.00 $90.00 $90.00 $90.00 $90.00
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 and effective July 1, 2023, it will
increase to $70.00 per month.
Revenues:
Fiscal year 2024 revenue is estimated to decrease by $255,857 or 4.6% when compared to fiscal year
2023 estimated revenue. The decrease is due to a slight decrease in estimated on-street and parking
permit revenues.
Expenditures:
Fiscal year 2024 budgeted expenditures represent a $239,635 or 5.8% increase from fiscal year 2023
revised expenditures. The increase is primarily in On Street Operations with a $205,198 overall
increase. This is due to the addition of a 1.0 FTE Parking Enforcement Attendant and increased
subscription fees for enforcement management software.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Revenue Trends
Use of Money & Property Charges for Services Miscellaneous Intergovernmental
440
Long-term Projections:
Future revenues for the Parking Fund are projected to be relatively flat over the next five years, with
revenues growing at 1% annually. Parking revenues have not gotten back to pre-pandemic levels and
a rate increase may be necessary to fund annual maintenance needs for the parking ramps.
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.
$‐
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025
Projected
Expenditure Trends
Debt Service
Captial Outlay
Supplies
Services
Personnel
441
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 11,195,768$ 2,171,686$ 2,272,962$ 1,893,211$ 2,427,976$ 2,301,704$
Revenues:
Use Of Money And Property
Interest Revenues 138,303$ 10,034$ 8,209$ 10,030$ 18,880$ 18,880$
Intergovernmental
Federal Intergovernmental Revenue - 1,139 817 - - -
Disaster Assistance - - 652 - - -
Charges For Fees And Services
Parking Charges 4,164,207 3,556,033 4,686,624 5,573,759 5,068,932 5,119,621
Miscellaneous
Parking Fines 190,024 201,942 367,073 240,000 370,000 370,000
Other Miscellaneous Revenue 63,049 48,288 60,500 43,600 153,720 153,720
Sub-Total Revenues 4,555,583 3,817,435 5,123,875 5,867,389 5,611,532 5,662,221
Transfers In:
Capital Reserves 225,000 250,000 1,090,000 1,000,000 1,000,000 1,000,000
1) Debt Service Transfers 6,288,823 - - - - -
Sub-Total Transfers In 6,513,823 250,000 1,090,000 1,000,000 1,000,000 1,000,000
Total Revenues & Transfers In 11,069,406$ 4,067,435$ 6,213,875$ 6,867,389$ 6,611,532$ 6,662,221$
Expenditures:
Parking Administration 1,429,747$ 1,469,395$ 1,564,521$ 1,779,373$ 1,837,958$ 1,880,380$
On Street Operations 656,739 742,908 834,763 977,894 1,183,092 1,200,535
Parking Ramp Operations 1,277,894 1,147,123 1,738,881 1,362,307 1,338,159 1,371,376
Parking Debt Service 9,788,823 - - - - -
Sub-Total Expenditures 13,153,203 3,359,425 4,138,165 4,119,574 4,359,209 4,452,291
Transfers Out:
Capital Improvement Projects 176,727 250,000 1,090,000 840,000 1,000,000 650,000
Capital Reserves 225,000 220,609 1,090,000 1,000,000 1,000,000 1,000,000
1) Debt Service Transfers 6,288,823 - - - - -
Interfund Loan Repayment to Landfill 249,736 136,124 275,461 373,050 378,595 294,840
Sub-Total Transfers Out 6,940,286 606,734 2,455,461 2,213,050 2,378,595 1,944,840
Total Expenditures & Transfers Out 20,093,489$ 3,966,159$ 6,593,626$ 6,332,624$ 6,737,804$ 6,397,131$
Fund Balance, June 30 2,171,686$ 2,272,962$ 1,893,211$ 2,427,976$ 2,301,704$ 2,566,795$
Restricted / Committed /Assigned - 303,702 303,702 463,702 463,702 813,702
Unassigned Balance 2,171,686$ 1,969,260$ 1,589,509$ 1,964,274$ 1,838,002$ 1,753,093$
% of Revenues & Transfers In 20% 48% 26% 29%28%26%1) Same Fund Transfers required by bond covenants
Parking (7100 - 7104)
Fund Summary
442
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 138,303$ 10,034$ 8,209$ 10,030$ 18,880$ 18,880$
Miscellaneous
Parking Fines 190,024 201,942 367,073 240,000 370,000 370,000
Other Miscellaneous Revenue (1,778) 1,877 12,583 - - -
Total Revenues 326,549$ 213,853$ 387,865$ 250,030$ 388,880$ 388,880$
Expenditures:
Personnel 373,738$ 420,865$ 396,511$ 537,829$ 566,247$ 583,234$
Services 1,055,848 1,043,850 1,166,075 1,235,144 1,270,711 1,296,125
Supplies 161 4,680 1,935 400 1,000 1,020
Capital Outlay - - - 6,000 - -
Total Expenditures 1,429,747$ 1,469,395$ 1,564,521$ 1,779,373$ 1,837,958$ 1,880,380$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2.50 2.50 3.00 3.00 3.00
Operations Specialist - Trans Services 0.38 0.38 - - -
Program Assistant - Trans Services - - - 0.50 0.50
Total Personnel 3.63 3.63 4.38 4.88 4.88
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Parking Charges 1,152,653$ 795,329$ 1,320,269$ 1,532,010$ 1,326,460$ 1,339,725$
Miscellaneous
Other Miscellaneous Revenue (606) 9,082 4,189 - - -
Total Revenues 1,152,047$ 804,411$ 1,324,458$ 1,532,010$ 1,326,460$ 1,339,725$
Expenditures:
Personnel 373,661$ 430,239$ 551,067$ 642,027$ 755,152$ 777,807$
Services 271,371 285,501 271,877 301,668 407,441 415,590
Supplies 4,804 4,098 10,037 12,199 6,999 7,139
Capital Outlay 6,903 23,069 1,782 22,000 13,500 -
Total Expenditures 656,739$ 742,908$ 834,763$ 977,894$ 1,183,092$ 1,200,535$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 6.00
Total Personnel 8.00 8.00 8.00 8.00 9.00
Capital Outlay 2023 2024
Parking Lot Sweeper 22,000$ -$
Trailer - 7,500
Light Pole Painting - 6,000
Total Capital Outlay 22,000$ 13,500$
Transportation Services Department
Division: Parking Operations
Activity: Parking Administration (810110)
Division: Parking Operations
Activity: On Street Operations (810120)
443
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Ingergovernmental Revenue -$ 1,139$ 817$ -$ -$ -$
Disaster Assistance - - 652 - - -
Charges For Fees And Services
Parking Charges 2,866,222 2,457,002 3,366,356 4,041,749 3,742,472 3,779,897
Miscellaneous
Other Miscellaneous Revenue 65,433 37,328 43,727 43,600 153,720 153,720
Total Revenues 2,931,655$ 2,495,470$ 3,411,552$ 4,085,349$ 3,896,192$ 3,933,617$
Expenditures:
Personnel 547,098$ 545,616$ 518,399$ 702,156$ 645,334$ 664,694$
Services 628,106 580,451 601,674 651,203 678,031 691,592
Supplies 14,370 11,878 19,577 8,948 14,794 15,090
Capital Outlay 88,320 9,177 599,230 - - -
Total Expenditures 1,277,894$ 1,147,123$ 1,738,881$ 1,362,307$ 1,338,159$ 1,371,376$
Personnel Services - FTE 2020 2021 2022 2023 2024
Cashier - Parking 5.00 5.00 5.00 5.00 5.00
M.W. I - Parking Systems 2.50 3.50 3.50 3.50 3.50
Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50
Total Personnel 8.00 9.00 9.00 9.00 9.00
2020 2021 2022 2023 2024 2025
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)5,852,827 - - - - -
Total Revenues & Transfers In 6,288,823$ -$ -$ -$ -$ -$
Expenditures:
Lease-purchase Payments 9,788,823$ -$ -$ -$ -$ -$
Total Expenditures 9,788,823$ -$ -$ -$ -$ -$
Division: Parking Operations
Activity: Parking Ramp Operations (810140)
Division: Parking Operations
Activity: Parking Debt Service (810180)
444
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Parking Charges 145,332$ 303,702$ -$ -$ -$ -$
Total Revenues 145,332$ 303,702$ -$ -$ -$ -$
Transfers Out:
Debt Service Transfer 435,996$ -$ -$ -$ -$ -$
Total Transfers Out 435,996$ -$ -$ -$ -$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Transfers In:
Parking Operations 225,000$ 250,000$ 1,090,000$ 1,000,000$ 1,000,000$ 1,000,000$
Total Transfers In 225,000$ 250,000$ 1,090,000$ 1,000,000$ 1,000,000$ 1,000,000$
Transfers Out:
Capital Project Fund 225,000$ 250,000$ 1,090,000$ 840,000$ 1,000,000$ 650,000$
Total Transfers Out 225,000$ 250,000$ 1,090,000$ 840,000$ 1,000,000$ 650,000$
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 2022, the unassigned fund balance decreased by $197,831 or 8.6% over fiscal
year 2021 primarily due to transfers to the replacement reserve. The fiscal year 2023 projected
unassigned fund balance is estimated to increase by $60,890 or 2.9% from fiscal year 2022.
This increase is also primarily due to the expected receipt of COVID-19 relief grant funding.
The COVID-19 relief grant funds will continue to be used for the next few years to help fund
operations.
Unassigned fund balance is budgeted to decrease by $435,229 or 20.2% in fiscal year 2024.
This decrease is primarily due to transfers to the replacement reserve.
(1) FY23 - FY25 figures are estimates
The Transit Fund has assigned fund balance for replacement reserves. For fiscal year 2024,
the assigned fund balance is estimated at $11,065,245. 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 2024, the replacement
reserve is projected to have a balance of $1,565,245 for the replacement of buses. The reserve
also has an additional $9,500,000 that is being held for the replacement of the transit equipment
facility, which is being planned for fiscal year 2025
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 15.5% of fiscal year 2024 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 7.9% of the Transit fund revenue and transfers in.
No fare increases are being proposed for fiscal year 2024.
Court Street Transportation Parking and Rent Revenues: These revenues include
all hourly ($1.00 per hour after the first hour) and permit ($90 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 2024 revenue is projected to decrease from the fiscal year 2023 revised revenue
estimates by $467,286 or 6.7%. The decrease is due to the COVID-19 relief grant funding
budgeted in fiscal year 2024.
447
The Transit Property Tax Levy (including State backfill funds), estimated at $4,221,512, will
be transferred into the Transit fund from the General fund in fiscal year 2024. Combined
with funding from other governments, $8,816,259 of the $10,783,780 in revenues and
transfers in (not including reserve transfers) or 81.8% is from sources of revenue not
generated by transit operations. This is lower than fiscal year 2023 funding due to the
COVID-19 relief and electric bus grant revenue.
Expenditures:
Fiscal year 2024 budgeted expenditures represent a 1.3% increase from the fiscal year
2023 revised expenditure budget. The increase is due to capital outlay expenses to replace
the fare box system in the buses. This is offset by a decrease in the amount transferred to
the replacement reserves.
448
Long-term Projections:
The Transit Fund revenues in fiscal year 2023 are high due to receipt of COVID-19 relief grant
funding. Transit Fund revenues are projected flat for future years with any increases coming
from growth in the Transit Property Tax Levy transfer in. Transit Property Taxes are projected
with 3% taxable valuation growth in fiscal years 2025 through 2028. The final drop in the
Multi-Residential rollback rates to match the Residential rollback rates occurs in fiscal year
2024.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate
annually. Expenditures in fiscal year 2025 are higher due to Capital Projects Fund transfers
out for a new Transit Facility.
449
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 6,576,920$ 6,914,357$ 8,519,509$ 10,389,249$ 12,466,464$ 12,781,235$
Revenues:
Use Of Money And Property
Interest Revenues 103,672$ 29,829$ 24,131$ 50,000$ 55,502$ 55,502$
Rents 152,123 89,102 149,660 165,000 171,000 171,000
Intergovernmental
Federal Ingergovernmental Revenue 2,562,895 2,542,456 7,873,968 4,377,864 3,975,486 3,975,486
State 28E Agreements 52,611 3,805 40,682 40,270 - -
Disaster Assistance - - 3,356 - - -
Other State Grants 531,641 562,529 634,298 562,530 578,579 578,579
Local 28E Agreements 60,186 41,787 - - 40,682 40,682
Charges For Fees And Services
Transit Fees 968,974 668,695 919,435 1,012,890 927,000 927,000
Miscellaneous Charges For Services - 700 32 700 100 100
Refuse Charges - - 719 - 719 719
Parking Charges 621,013 584,545 683,747 751,300 744,200 744,200
Miscellaneous
Printed Materials 15 - - - - -
Other Miscellaneous Revenue 61,468 74,903 67,555 69,000 69,000 69,000
Other Financial Sources
Sale Of Assets 9 16,245 - - - -
Sub-Total Revenues 5,114,607 4,614,597 10,397,584 7,029,554 6,562,268 6,562,268
Transfers In:
Transit Property Tax Levy 3,660,631 4,076,795 4,122,880 4,106,177 4,221,512 4,126,944
Capital Reserves 1,380,922 1,178,397 3,208,799 2,266,325 1,000,000 1,000,000
Sub-Total Transfers In 5,041,553 5,255,192 7,331,679 6,372,502 5,221,512 5,126,944
Total Revenues & Transfers In 10,156,160$ 9,869,789$ 17,729,263$ 13,402,056$ 11,783,780$ 11,689,212$
Expenditures:
Transit Admin 501,285$ 559,645$ 559,999$ 684,875$ 693,622$ 709,944$
Transit Operations 5,881,294 4,751,461 5,418,725 6,038,368 7,031,781 6,338,309
Fleet Maintenance 1,372,252 1,286,622 1,792,512 1,632,464 2,203,757 2,254,764
Court St Transportation Center 218,120 216,728 229,585 227,809 214,849 219,597
Replacement Reserve 312,957 21,785 4,557,328 - - -
Sub-Total Expenditures 8,285,908 6,836,241 12,558,148 8,583,516 10,144,009 9,522,614
Transfers Out:
Capital Project Fund 151,894 250,000 92,575 475,000 325,000 7,575,000
Capital Reserves 1,380,922 1,178,397 3,208,799 2,266,325 1,000,000 1,000,000
Sub-Total Transfers Out 1,532,815 1,428,397 3,301,374 2,741,325 1,325,000 8,575,000
Total Expenditures & Transfers Out 9,818,723$ 8,264,638$ 15,859,522$ 11,324,841$ 11,469,009$ 18,097,614$
Fund Balance, June 30 6,914,357$ 8,519,509$ 10,389,249$ 12,466,464$ 12,781,235$ 6,372,833$
Restricted / Committed /Assigned 4,997,537 6,231,349 8,298,920 10,315,245 11,065,245 4,565,245
Unassigned Balance 1,916,820$ 2,288,160$ 2,090,329$ 2,151,219$ 1,715,990$ 1,807,588$
% of Revenues & Transfers In 19%23%12%16%15%15%
Transit (7150 - 7151)
Fund Summary
450
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 103,672$ 29,829$ 24,131$ 50,000$ 55,502$ 55,502$
Intergovernmental
Federal Ingergovernmental Revenue 700,000 - - - - -
Miscellaneous
Printed Materials 15 - - - - -
Other Miscellaneous Revenue 2,547 - - - - -
Transfers In:
Transfer In - Transit Property Tax Levy 3,660,631 4,076,795 4,122,880 4,106,177 4,221,512 4,348,157
Total Revenues & Transfers In 4,466,865$ 4,106,625$ 4,147,011$ 4,156,177$ 4,277,014$ 4,403,659$
Expenditures:
Personnel 117,800$ 126,793$ 138,276$ 229,069$ 244,922$ 252,270$
Services 382,920 432,201 421,423 455,406 447,700 456,654
Supplies 564 651 300 400 1,000 1,020
Total Expenditures 501,285$ 559,645$ 559,999$ 684,875$ 693,622$ 709,944$
Personnel Services - FTE 2020 2021 2022 2023 2024
Customer Service Rep - Trans Services 0.75 0.88 0.88 0.88 0.88
Data Analyst - 0.50 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 0.50
Total Personnel 1.25 1.88 1.88 2.38 2.38
Transportation Services Department
Division: Public Transportation
Activity: Transit Admin (810210)
451
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Ingergovernmental Revenue 1,862,895$ 2,463,515$ 4,446,320$ 4,377,864$ 3,975,486$ 3,975,486$
Disaster Assistance - - 1,479 - - -
State 28E Agreements 52,611 3,805 40,682 40,270 - -
Other State Grants 531,641 562,529 634,298 562,530 578,579 578,579
Local 28E Agreements 60,186 41,787 - - 40,682 40,682
Charges For Fees And Services
Transit Fees 968,974 668,695 919,435 1,012,890 927,000 927,000
Miscellaneous Charges For Services - 700 32 700 100 100
Miscellaneous
Sale Of Assets 9 16,245 - - - -
Total Revenues 3,476,316$ 3,757,276$ 6,042,246$ 5,994,254$ 5,521,847$ 5,521,847$
Expenditures:
Personnel 3,492,005$ 3,576,718$ 3,659,379$ 3,789,977$ 3,901,271$ 4,018,309$
Services 2,355,392 1,160,259 1,703,105 2,232,694 2,266,010 2,311,330
Supplies 33,897 14,484 56,240 15,697 8,500 8,670
Capital Outlay - - - - 856,000 -
Total Expenditures 5,881,294$ 4,751,461$ 5,418,725$ 6,038,368$ 7,031,781$ 6,338,309$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 1.50 1.50 1.50 1.50
Operations Specialist - Trans Services 0.38 - - - -
Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50
Total Personnel 42.63 42.75 42.75 42.75 42.75
Capital Outlay 2023 2024
Farebox -$ 840,000$
Building Improvements - 16,000
Total Capital Outlay -$ 856,000$
Division: Public Transportation
Activity: Transit Operations (810220)
452
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Ingergovernmental Revenue -$ 1,737$ 3,879$ -$ -$ -$
Disaster Assistance - - 1,872 - - -
Charges For Fees And Services
Refuse Charges - - 719 - 719 719
Miscellaneous
Other Miscellaneous Revenue 6,537 2,121 - - - -
Total Revenues 6,537$ 3,858$ 6,470$ -$ 719$ 719$
Expenditures:
Personnel 561,310$ 540,556$ 641,768$ 671,148$ 693,226$ 714,023$
Services 44,830 57,002 79,832 106,034 257,692 262,846
Supplies 766,112 689,064 1,070,913 855,282 1,252,839 1,277,896
Total Expenditures 1,372,252$ 1,286,622$ 1,792,512$ 1,632,464$ 2,203,757$ 2,254,764$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Ingergovernmental Revenue -$ 4$ 7,670$ -$ -$ -$
Disaster Assistance - - 5 - - -
Use Of Money And Property
Rents 152,123 89,102 149,660 165,000 171,000 171,000
Charges For Fees And Services
Parking Charges 621,013 584,545 683,747 751,300 744,200 744,200
Miscellaneous
Other Miscellaneous Revenue 52,384 72,782 67,555 69,000 69,000 69,000 Total Revenues 825,520$ 746,433$ 908,637$ 985,300$ 984,200$ 984,200$
Expenditures:
Personnel 36,904$ 37,372$ 40,887$ 36,054$ 45,081$ 46,433$
Services 179,912 174,967 183,246 189,805 167,818 171,174
Supplies 1,305 4,389 5,452 1,950 1,950 1,989
Total Expenditures 218,120$ 216,728$ 229,585$ 227,809$ 214,849$ 219,597$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues & Transfers In:
Intergovernmental
Federal Ingergovernmental Revenue -$ 77,200$ 3,416,100$ -$ -$ -$
Other Financial Sources
Transfer In from Transit Operations 1,380,922 1,178,397 3,208,799 2,266,325 1,000,000 1,000,000 Total Revenues & Transfers In 1,380,922$ 1,255,597$ 6,624,899$ 2,266,325$ 1,000,000$ 1,000,000$
Expenditures:
Services -$ 21,785$ 14,081$ -$ -$ -$
Capital Outlay 312,957 - 4,543,247 - - -
Total Expenditures 312,957$ 21,785$ 4,557,328$ -$ -$ -$
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 2022 year-end was higher than
fiscal year 2021 by approximately $2,191,694 or 17.3% This increase was primarily due a
decrease of $1,669,000 needed in the debt service fund.
In fiscal years 2023, unassigned fund balance is expected to decrease by $1,235,739 or 8.3%.
This decrease is primarily due to additional capital project funding needed for the Rohret South
Sewer that would extend the sanitary sewer west of US Highway 218.
In fiscal year 2024, the unassigned fund balance is budgeted to decrease by $1,707,081 or
12.6% primarily due an increase in wastewater debt service for planned revenue bonds to be
issued in fiscal year 2024.
455
(1) FY23 - FY25 figures are estimated
The Wastewater Fund maintains two reserved funds: one restricted fund for debt service and
one assigned 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 $6,374,966 and $4,246,236,
respectively, in fiscal year 2024.
Revenues:
Approximately 98% of Wastewater operations are funded through charges for services.
Wastewater Operations are funded by sewer user fees, per the following schedule:
FY2023 FY2024
Minimum Monthly Charge (includes the first 100 cu. ft. used) $8.15 $8.31
Each Additional 100 cu. ft. $3.99 $3.99
456
A flat 2% rate increase is budgeted for fiscal year 2024 for all charges. Overall, the fiscal year
2024 budgeted revenue increased from the 2023 revised budget by 1.1%. This is lower than
the 2% increase because the fiscal year 2023 budget for interest revenues is anticipated to be
too high.
Use of Money & Property primarily consists of interest on investments. Other Financial
Sources are proceeds from the sale of debt and from the sale of assets.
Expenditures:
The fiscal year 2024 budgeted expenditures, not including debt service, are estimated to be
29% lower than the fiscal year 2023 revised expenditures. This is due to an decrease in
expenditures across all types including Capital Outlay.
BOD (per pound) 300 mg/L or less
FY2023 FY2024
BOD (per pound) from 301 mg/L to 2000 mg/L 0.284$ 0.290$ per pound
BOD (per pound) greater than 2000 mg/L 0.425$ 0.434$ per pound
Suspended Solids (SS) per pound 0.227$ 0.232$ per pound
Monthly Minimum, Unmetered User 33.36$ 34.03$ per month
Manufactured Housing Park, Monthly Minimum per lot 33.36$ 34.03$ per month
Holding Tank Waste - plus landfill fees 0.032$ 0.033$ per gallon
Holding Tank Waste Hauler - Annual Permit 907.00$ 925.14$ per year
included in charge for 100 cu. ft. of
water used
457
21% of the Wastewater Fund’s expenditures were for revenue bond principal and interest
payments. All outstanding sewer revenue bonds will be repaid by the end of fiscal year 2023.
However, two new revenue bond issues are planned for fiscal year 2024 to fund capital
projects.
Long-term Projections:
Future Charges for Services revenues for Wastewater are projected forward based on an
account growth rate of 1%.
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. Expenditures are expected to decrease in
fiscal year 2024 as there will not be any debt service payments but then they resume in fiscal
year 2025.
$‐
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Expenditure Trends
Personnel Services Supplies Capital Outlay Debt Service
458
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 20,785,877$ 23,423,906$ 24,842,383$ 25,314,538$ 20,597,611$ 22,510,530$
Revenues:
Licenses And Permits
Miscellaneous Permits & Licenses 11,791$ 11,504$ 8,928$ 11,500$ 8,928$ 8,928$
Intergovernmental
Federal Ingergovernmental Revenue - 1,157 13,776 - - -
Disaster Assistance - - 2,160 - - -
Use Of Money And Property
Interest Revenues 351,503 95,088 47,109 175,000 107,906 107,906
Royalties & Commissions 254 204 161 200 161 161
Charges For Fees And Services
Miscellaneous Charges For Services 1,200 1,650 1,650 1,650 1,650 1,650
Wastewater Charges 12,353,935 12,152,455 12,117,702 12,152,450 12,359,703 12,483,300
Refuse Charges 1,509 1,097 1,223 1,100 1,223 1,223
Miscellaneous
Other Miscellaneous Revenue 86,530 77,705 68,730 69,210 68,730 68,730
Other Financial Sources
Sale Of Assets 47,544 - 313 - - -
Sub-Total Revenues:12,854,265 12,340,860 12,261,752 12,411,110 12,548,301 12,671,898
Transfers In:
Interfund Loans 1,750,000 950,000 425,000 - - -
Miscellaneous Transfers In 1,971 3,597 280,876 2,875 2,875 2,875
Capital Reserves 8,600,000 2,500,000 2,500,000 3,500,000 3,500,000 3,500,000
1) Bond Oridance Transfers In 2,934,100 2,861,500 1,192,894 1,288,437 2,575,000 3,500,000
Sub-Total Transfers In 13,286,071 6,315,097 4,398,769 4,791,312 6,077,875 7,002,875
Total Revenues & Transfers In 26,140,336$ 18,655,958$ 16,660,521$ 17,202,422$ 18,626,176$ 19,674,773$
Expenditures:
Wastewater Administration 1,927,439$ 2,040,291$ 2,607,392$ 3,514,157$ 3,075,892$ 3,109,083$
Wastewater Treatment Plant Ops 3,067,601 3,785,479 3,356,400 4,109,145 3,912,324 4,007,779
Lift Stations 248,790 214,831 284,255 324,085 225,637 230,150
Wastewater Collection Systems 808,365 803,440 834,992 913,900 969,404 984,391
Wastewater Debt Service 2,876,800 2,878,175 2,828,433 2,138,625 - 3,501,500
Sub-Total Expenditures 8,928,996 9,722,217 9,911,472 10,999,912 8,183,257 11,832,904
Transfers Out:
Capital Project Fund 3,039,211 2,153,764 2,584,000 6,131,000 2,455,000 3,213,500
Capital Reserves 8,600,000 2,500,000 2,500,000 3,500,000 3,500,000 3,500,000
1) Debt Service Funding 2,934,100 2,861,500 1,192,894 1,288,437 2,575,000 3,500,000
Sub-Total Transfers Out 14,573,311 7,515,264 6,276,894 10,919,437 8,530,000 10,213,500
Total Expenditures & Transfers Out 23,502,307$ 17,237,481$ 16,188,366$ 21,919,349$ 16,713,257$ 22,046,404$
Fund Balance, June 30 23,423,906$ 24,842,383$ 25,314,538$ 20,597,611$ 22,510,530$ 20,138,899$
Restricted / Committed /Assigned 11,872,368 12,201,929 10,482,389 7,001,201 10,621,201 10,906,201
Unassigned Balance 11,551,538$ 12,640,454$ 14,832,149$ 13,596,410$ 11,889,329$ 9,232,698$
% of Revenues & Transfers In 44% 68% 89% 79%64%47%
1) Same Fund Transfers required by bond covenants
Wastewater (7200 - 7204)
Fund Summary
459
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 351,503$ 95,088$ 47,109$ 175,000$ 107,906$ 107,906$
Charges For Fees And Services
Wastewater Charges 12,353,935 12,152,455 12,117,702 12,152,450 12,359,703 12,483,300
Miscellaneous
Intra-City Charges -
Other Miscellaneous Revenue - - 502 - 502 502
Other Financial Sources
Sale of Assets - - 313 - - - Total Revenues 12,705,438$ 12,247,543$ 12,165,627$ 12,327,450$ 12,468,111$ 12,591,708$
Expenditures:
Personnel 347,938$ 363,670$ 347,001$ 390,800$ 400,764$ 412,787$
Services 1,538,328 1,631,042 2,211,845 2,427,953 2,594,524 2,646,414
Supplies 38,285 45,579 48,546 55,404 48,904 49,882
Capital Outlay 2,888 - - 640,000 31,700 -
Total Expenditures 1,927,439$ 2,040,291$ 2,607,392$ 3,514,157$ 3,075,892$ 3,109,083$
Personnel Services - FTE 2020 2021 2022 2023 2024
Asst Superintendent - Wastewater 1.00 1.00 1.00 1.00 1.00
Asset Management Technician - - - - 0.25
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 3.25
Capital Outlay 2023 2024
Land 640,000$ -$
GPS Equipment - 1,700
Update Ceiling Tile & Lighting - 30,000
Total Capital Outlay 640,000$ 31,700$
Public Works Department
Division: Wastewater Operations
Activity: Wastewater Administration (720110)
460
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Royalties & Commissions 254$ 204$ 161$ 200$ 161$ 161$
Intergovernmental
Federal Ingergovernmental Revenue - 1,157 13,011 - - -
Disaster Assistance - - 1,905 - - -
Charges For Fees And Services
Miscellaneous Charges For Services 1,200 1,650 1,650 1,650 1,650 1,650
Refuse Charges 1,509 1,097 1,223 1,100 1,223 1,223
Miscellaneous
Other Miscellaneous Revenue 86,530 77,411 68,228 69,210 68,228 68,228
Other Financial Sources
Sale Of Assets 47,544 - - - - -
Total Revenues 137,036$ 81,518$ 86,176$ 72,160$ 71,262$ 71,262$
Expenditures:
Personnel 1,410,247$ 1,524,258$ 1,587,012$ 1,745,975$ 1,810,900$ 1,865,227$
Services 985,652 1,190,979 1,091,112 1,170,862 1,260,704 1,285,918
Supplies 666,703 926,792 636,165 1,150,308 795,720 811,634
Capital Outlay 5,000 143,450 42,111 42,000 45,000 45,000
Total Expenditures 3,067,601$ 3,785,479$ 3,356,400$ 4,109,145$ 3,912,324$ 4,007,779$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2023 2024
Electric Forklift 42,000$ -$
Garage Doors - 40,000
Graple Bucket - 5,000
Total Capital Outlay 42,000$ 45,000$
Division: Wastewater Operations
Activity: Wastewater Treatment Plant Ops (720120)
461
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Miscellaneous
Other Miscellaneous Revenue -$ -$ -$ -$ -$ -$ Total Revenues -$ -$ -$ -$ -$ -$
Expenditures:
Services 214,630$ 163,074$ 231,315$ 170,264$ 181,816$ 185,452$
Supplies 31,491 47,822 52,940 43,821 43,821 44,697
Capital Outlay 2,670 3,935 - 110,000 - -
Total Expenditures 248,790$ 214,831$ 284,255$ 324,085$ 225,637$ 230,150$
Capital Outlay 2023 2024
27KW Portable Generator 35,000$ -$
8" Portable Trash Pump 75,000 -
Total Capital Outlay 110,000$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Licenses And Permits
Miscellaneous Permits & Licenses 11,791$ 11,504$ 8,928$ 11,500$ 8,928$ 8,928$
Intergovernmental
Federal Ingergovernmental Revenue - - 765 - - -
Disaster Assistance - - 255 - - -
Other Miscellaneous Revenue - 295 - - - - Total Revenues 11,791$ 11,799$ 9,948$ 11,500$ 8,928$ 8,928$
Expenditures:
Personnel 558,440$ 552,699$ 571,590$ 626,561$ 639,919$ 659,117$
Services 191,301 192,658 169,841 201,982 222,055 226,496
Supplies 42,797 45,465 59,212 65,357 67,430 68,779
Capital Outlay 15,827 12,618 34,349 20,000 40,000 30,000
Total Expenditures 808,365$ 803,440$ 834,992$ 913,900$ 969,404$ 984,391$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2023 2024
Trimble GIS Unit 20,000$ -$
Golf Cart - 9,000
Trailer - 7,500
Sanitary/Storm Castings - 23,500
Total Capital Outlay 20,000$ 40,000$
Division: Wastewater Operations
Activity: Lift Stations (720130)
Division: Wastewater Operations
Activity: Wastewater Collection Systems (720140)
462
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Transfers In:
Bond Ordinance Transfer 2,934,100$ 2,861,500$ 1,192,894$ 1,288,437$ 2,575,000$ 3,500,000$
Total Revenues & Transfers In 2,934,100$ 2,861,500$ 1,192,894$ 1,288,437$ 2,575,000$ 3,500,000$
Expenditures:
Services -$ 750$ 15,933$ 1,500$ -$ 1,500$
Other Financial Uses
Revenue Bonds Principal
& Interest Payments 2,876,800 2,877,425 2,812,500 2,137,125 - 3,500,000
Total Expenditures 2,876,800$ 2,878,175$ 2,828,433$ 2,138,625$ -$ 3,501,500$
2020 2021 2022 2023 2024 2025
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$ 3,500,000$
Total Revenues & Transfers In 8,600,000$ 2,500,000$ 2,500,000$ 3,500,000$ 3,500,000$ 3,500,000$
Transfers Out
Capital Projects Fund 3,030,000$ 2,153,764$ 2,584,000$ 6,131,000$ 2,455,000$ 3,213,500$
Total Transfers Out 3,030,000$ 2,153,764$ 2,584,000$ 6,131,000$ 2,455,000$ 3,213,500$
Division: Wastewater Operations
Activity: Wastewater Capital Reserves (720190)
Division: Wastewater Operations
Activity: Wastewater Debt Service (720800)
463
Issue / Use of Funds Amount of
Issue FY2023 FY2024 FY2025
2017B Sewer Revenue Refunding
of Series 2009 Revenue Bonds 4,550,000 2023 2,085,000 2,137,125 - -
2024A Sewer Revenue Bonds (projected) 14,000,000 2044 - - - 1,400,000
2024B Sewer Revenue Bonds (projected) 14,000,000 2034 - - - 2,100,000
Total Sewer Revenue Bonds:3,910,000 2,137,125 0 3,500,000
Principal
Outstanding
Fiscal Year
Debt Paid
in Full
Debt Service Payments
Sewer Revenue Bonds
Outstanding Debt Obligation at June 30, 2022
Summary by Individual Issue
464
Fiscal
Year Principal Interest Total
2023 2,085,000 52,125 2,137,125 2,137,125 2,085,000 5.00%
Totals 2,085,000 177,250 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
465
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 2022 was
$7,075,369 or $630,619 higher than fiscal year 2021. The increase in unassigned fund
balance in fiscal year 2022 was primarily due a 50% cost share of the Customer Service
function with the Wastewater Fund totaling $532,242 that was added in fiscal year 2022.
(1) FY23 - FY25 figures are estimates
The fiscal year 2023 unassigned fund balance is estimated to increase to $7,155,432 or
$80,063. 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,
offset by an additional $500,000 being transferred to capital reserves.
Fiscal year 2024 unassigned fund balance is anticipated to grow by $223,027 over fiscal
year 2023. This is primarily due to a 4% rate increase.
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
$2,745,223 in restricted fund balance, and the capital reserve is estimated to have
$793,500 in assigned fund balance at the end of fiscal year 2024. Contributions into the
Capital Reserve increased to $1,800,000 in fiscal year 2023.
466
Revenues:
The Water Division is funded by water user fees, per the current schedule:
Minimum Monthly Charge (MMC) Minimum Usage Rates
Meter Size (inches) FY2023 FY2024
5/8 (residential) $8.19 $8.52
3/4 $8.95 $9.31
1 $10.54 $10.96
1½ $21.01 $21.85
2 $28.26 $29.39
3 $52.23 $54.32
4 $91.09 $94.73
6 $183.29 $190.62
Cubic Feet FY2023 FY2024
First 100/mo. MMC (varies) MMC (varies)
101-3,000/mo. $3.82/100 cu. ft. $3.97/100 cu. ft.
3,001 and over $2.74/100 cu. ft. $2.85/100 cu. ft.
Single Purpose Meter Charges FY2023 FY2024
First 100/mo. MMC (varies) MMC (varies)
Over 101/mo. $3.82/100 cu. ft. $3.97/100 cu. ft.
A flat 4% rate increase is budgeted for fiscal year 2024 for all usage levels and meter
sizes. Approximately 90% of Water operations are funded through charges for services.
Use of Money & Property primarily consists of interest on investments and interest on
past due utility bills.
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
2020 Actual 2021 Actual 2022 Actial 2023 Revised 2024 Budget 2025 Projected
Revenue Trends
Charges for Services Use of Money & Property Intergovernmental
Miscellaneous Other Financial Sources
467
Expenditures:
The fiscal year 2024 expenditures increased $499,789 from fiscal year 2023. Increases
are seen across all areas due to inflation.
Revenue bond principal and interest payments are 17.9% of the Water fund’s
expenditure budget for fiscal year 2024. No new revenue debt is planned in fiscal year
2024.
Other financing uses include transfers out of $3,944,000 to the Capital Projects Fund in
fiscal year 2024.
$‐
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2020 Actual 2021 Actual 2022 Actual 2023 Revised 2024 Budget 2025 Projected
Expenditure Trends
Personnel Services Supplies Capital Outlay Debt Service
468
Long-term Projections:
Future revenues are projected to gradually increase as the number of accounts is
projected to grow by 1% annually. Fiscal years 2025 through 2026 revenues are
projected to decrease as transfers for debt service payments drop off.
Future expenditures were projected with the assumptions that personnel related
expenditures would grow at a 3% rate annually and services and supplies would grow at a
2% rate annually. Expenditures increase in fiscal year 2024 due to a one-time increase in
Capital Project Fund transfers out.
Expenditures after fiscal year 2024 start to decrease dramatically as the remaining
outstanding water revenues bonds are paid off.
469
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 12,578,952$ 13,016,183$ 12,833,162$ 13,440,452$ 13,722,844$ 11,364,221$
Revenues:
Use Of Money And Property
Interest Revenues 292,501$ 48,592$ 34,204$ 250,000$ 329,546$ 329,546$
Rents 1,200 600 600 600 600 600
Royalties & Commissions 330 251 421 250 421 421
Intergovernmental
Federal Ingergovernmental Revenue - 41,228 25,265 - - -
Disaster Assistance - - 538 - - -
Charges For Fees And Services
Water Charges 10,046,328 9,933,378 10,125,568 9,987,370 10,552,447 10,657,968
Miscellaneous
Contributions & Donations - - 13,846 6,449 - -
Printed Materials 11 80 74 - 74 -
Miscellaneous Merchandise 2,143 10,759 12,138 10,760 12,138 10,919
Intra-City Charges 2,000 2,000 534,242 675,357 768,332 781,209
Other Miscellaneous Revenue 44,215 2,303 9,556 2,300 4,802 -
Other Financial Sources
Sale Of Assets 10,148 6,119 22,828 - - -
Sub-Total Revenues 10,398,875 10,045,311 10,779,280 10,933,086 11,668,360 11,780,663
Transfers In:
1) Bond Oridance Transfers In 1,846,390 1,861,190 1,802,141 1,324,225 1,364,675 140,758
Capital Reserves 4,000,000 1,300,000 1,300,000 1,800,000 1,800,000 1,800,000
Miscellaneous Transfers In 1,710 3,121 253,442 2,500 2,500 2,500
Sub-Total Transfers In 5,848,100 3,164,311 3,355,583 3,126,725 3,167,175 1,943,258
Total Revenues & Transfers In 16,246,975$ 13,209,622$ 14,134,863$ 14,059,811$ 14,835,535$ 13,723,921$
Expenditures:
Water Administration 1,740,431$ 1,836,129$ 1,862,423$ 1,875,688$ 2,080,599$ 2,125,179$
Water Treatment Plant Ops 2,341,670 2,687,066 2,683,537 2,800,567 3,060,113 3,126,047
Water Distribution System 1,459,558 1,404,977 1,520,393 1,624,289 1,556,782 1,605,434
Water Customer Service 1,167,595 1,289,783 1,233,610 1,430,754 1,585,663 1,614,295
Water Debt Service 1,803,340 1,824,165 1,844,470 1,854,396 1,802,326 1,366,175
Sub-Total Expenditures 8,512,594 9,042,120 9,144,432 9,585,694 10,085,483 9,837,131
Transfers Out:
Capital Project Fund 1,450,761 1,189,332 1,281,000 1,067,500 3,944,000 1,400,000 1) Debt Service Funding 1,846,390 1,861,190 1,802,141 1,324,225 1,364,675 140,758
Capital Reserves 4,000,000 1,300,000 1,300,000 1,800,000 1,800,000 1,800,000
Sub-Total Transfers Out 7,297,151 4,350,522 4,383,141 4,191,725 7,108,675 3,340,758
Total Expenditures & Transfers Out 15,809,744$ 13,392,642$ 13,527,572$ 13,777,419$ 17,194,158$ 13,177,889$
Fund Balance, June 30 13,016,183$ 12,833,162$ 13,440,452$ 13,722,844$ 11,364,221$ 11,910,253$
Restricted / Committed /Assigned 6,204,725 6,388,413 6,365,084 6,567,413 3,985,762 3,160,345
Unassigned Balance 6,811,458$ 6,444,750$ 7,075,369$ 7,155,432$ 7,378,459$ 8,749,909$
% of Revenues & Transfers In 42% 49% 50% 51%50%64%
1) Same Fund Transfers required by bond covenants
Water (7300 - 7304)
Fund Summary
470
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 292,501$ 48,592$ 34,204$ 250,000$ 329,546$ 329,546$
Royalties & Commissions 330 251 421 250 421 421
Charges For Fees And Services
Water Charges 9,692,014 9,834,446 10,024,452 9,834,440 10,424,452 10,528,697
Miscellaneous
Printed Materials 11 - 14 - 14 -
Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000
Other Miscellaneous Revenue 44,215 2,303 9,508 2,300 4,754 -
Transfers In:
Miscellaneous Transfers In 1,710 3,121 252,605 2,500 2,500 2,500
Total Revenues & Transfers In 10,032,780$ 9,890,713$ 10,323,204$ 10,091,490$ 10,763,687$ 10,863,164$
Expenditures:
Personnel 302,385$ 257,554$ 271,807$ 271,912$ 296,810$ 305,714$
Services 1,433,815 1,573,870 1,584,833 1,599,025 1,778,288 1,813,854
Supplies 4,230 4,705 5,784 4,751 5,501 5,611
Total Expenditures 1,740,431$ 1,836,129$ 1,862,423$ 1,875,688$ 2,080,599$ 2,125,179$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 - - - -
Total Personnel 2.50 2.00 2.00 2.00 2.00
Public Works Department
Division: Water Operations
Activity: Water Administration (730110)
471
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue -$ 41,228$ 25,265$ -$ -$ -$
Disaster Assistance - - 538 - - -
Charges For Fees And Services
Water Charges 12 - 315 - 315 315
Miscellaneous
Contributions & Donations - - 13,846 6,449 - -
Other Financial Sources
Sale of Assets 1,113 2,196 690 - - - Total Revenues 1,125$ 43,424$ 40,655$ 6,449$ 315$ 315$
Expenditures:
Personnel 1,007,224$ 999,343$ 1,003,752$ 1,059,536$ 1,103,163$ 1,136,258$
Services 833,486 1,008,911 1,016,944 1,051,352 1,117,910 1,140,268
Supplies 463,080 553,762 605,554 659,679 774,040 789,521
Capital Outlay 37,880 125,050 57,287 30,000 65,000 60,000
Total Expenditures 2,341,670$ 2,687,066$ 2,683,537$ 2,800,567$ 3,060,113$ 3,126,047$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2023 2024
Electric fork lift 30,000$ -$
Tank Inspections - 10,000
Turbine Pump Rehab - 40,000
Process Analyzer Replacements - 15,000
Total Capital Outlay 30,000$ 65,000$
Division: Water Operations
Activity: Water Treatment Plant Ops (730120)
472
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Rents 1,200$ 600$ 600$ 600$ 600$ 600$
Charges For Fees And Services
Water Charges 81,718 78,892 77,307 78,890 77,306 78,079
Miscellaneous
Printed Materials - 80 60 - 60 -
Miscellaneous Merchandise 141 759 5,919 760 5,919 5,919
Other Financial Sources
Sale of Assets 9,035 3,523 - - - - Total Revenues 92,094$ 83,854$ 83,885$ 80,250$ 83,885$ 84,598$
Expenditures:
Personnel 760,720$ 814,266$ 793,202$ 892,068$ 821,667$ 846,317$
Services 296,605 305,179 298,904 318,583 336,477 343,207
Supplies 120,395 86,843 126,447 83,638 113,638 115,911
Capital Outlay 281,838 198,689 301,839 330,000 285,000 300,000
Total Expenditures 1,459,558$ 1,404,977$ 1,520,393$ 1,624,289$ 1,556,782$ 1,605,434$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 1.00
Total Personnel 8.00 8.00 8.00 8.00 8.00
Capital Outlay 2023 2024
Water Main Repairs-Contracted Improvement 225,000$ 275,000$
Water Main Extension 80,000 -
Oversizing Water Main 25,000 10,000
Total Capital Outlay 330,000$ 285,000$
Division: Water Operations
Activity: Water Distribution System (730130)
473
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Water Charges 272,584$ 20,040$ 23,494$ 74,040$ 50,374$ 50,878$
Miscellaneous
Miscellaneous Merchandise 2,002 10,000 6,219 10,000 6,219 5,000
Miscellaneous Revenue - - 48 - 48 -
Intra-City Charges - - 532,242 673,357 766,332 779,209
Other Financial Sources
Sale Of Assets - 400 22,137 - - -
Transfers In:
Miscellaneous Transfers In - - 837 - - - Total Revenues & Transfer In 274,586$ 30,441$ 584,977$ 757,397$ 822,973$ 835,087$
Expenditures:
Personnel 809,934$ 842,886$ 803,968$ 948,013$ 1,023,920$ 1,054,638$
Services 122,434 145,516 127,437 153,223 160,625 163,838
Supplies 14,106 15,066 25,554 23,518 35,118 35,820
Capital Outlay 221,120 286,316 276,651 306,000 366,000 360,000
Total Expenditures 1,167,595$ 1,289,783$ 1,233,610$ 1,430,754$ 1,585,663$ 1,614,295$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2.00
M. W. III - Water Service 1.00 1.00 1.00 1.00 1.00
M.W. I - Meter Reader 1.00 - - - -
M.W. I - Water Customer Service 3.00 4.00 4.00 4.00 5.00
Water Services Clerk 1.75 1.75 1.75 1.75 1.75
Total Personnel 10.75 10.75 10.75 10.75 11.75
Capital Outlay 2023 2024
Radio Locator -$ 6,000$
Water Meters 306,000 360,000
Total Capital Outlay 306,000$ 366,000$
Division: Water Operations
Activity: Water Customer Service (730140)
474
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Transfers In:
Bond Ordinance Transfers In 1,846,390$ 1,861,190$ 1,802,141$ 1,324,225$ 1,364,675$ 140,758$
Total Revenues & Transfers In 1,846,390$ 1,861,190$ 1,802,141$ 1,324,225$ 1,364,675$ 140,758$
Expenditures:
Services 375$ 1,125$ 8,280$ 2,250$ 1,500$ 1,500$
Other Financial Uses
Revenue Bonds Principal
& Interest Payments 1,802,965 1,823,040 1,836,190 1,852,146 1,800,826 1,364,675
Total Expenditures 1,803,340$ 1,824,165$ 1,844,470$ 1,854,396$ 1,802,326$ 1,366,175$
2020 2021 2022 2023 2024 2025
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$ 1,800,000$
Total Revenues & Transfers In 4,000,000$ 1,300,000$ 1,300,000$ 1,800,000$ 1,800,000$ 1,800,000$
Transfers Out
Capital Projects Fund 1,472,500$ 1,153,337$ 1,281,000$ 1,067,500$ 3,944,000$ 1,400,000$
Total Transfers Out 1,472,500$ 1,153,337$ 1,281,000$ 1,067,500$ 3,944,000$ 1,400,000$
Division: Water Operations
Activity: Water Capital Reserves (730190)
Division: Water Operations
Activity: Water Debt Service (730800)
475
Issue / Use of Funds FY2023 FY2024 FY2025
2012C Water Revenue Refunding
of Series 2002 Revenue Bonds 4,950,000 2023 540,000 545,670 - -
2016D Water Revenue Refunding
of Series 2008 Revenue Bonds 3,650,000 2025 1,535,000 519,238 533,088 529,594
2017C Water Revenue Refunding
of Series 2009 Revenue Bonds 5,910,000 2026 3,305,000 787,238 1,267,738 821,488
Total - Water Revenue Bonds 5,380,000 1,852,145 1,800,825 1,351,081
Fiscal Year
Debt Paid
in Full
Principal
Outstanding
Water Revenue Bonds
Outstanding Debt Obligation at June 30, 2022
Summary by Individual Issue
Debt Service PaymentsAmount of
Issue
476
Fiscal
Year Principal Interest Total Water Revenue
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
477
Fiscal
Year Principal Interest Total
2023 540,000 5,670 545,670 545,670 540,000 2.10%
Totals 540,000 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: $4,950,000
Dated: June 20, 2012
Callable: July 1, 2020
Project
478
Fiscal
Year Principal Interest Total
2023 490,000 29,238 519,238 519,238 1,535,000 5.00%
2024 520,000 13,088 533,088 533,088 1,045,000 1.50%
2025 525,000 4,594 529,594 529,594 525,000 1.75%
Totals 1,535,000 100,031 2,100,031 2,100,031
Principal payable July 1.
Interest payable July 1 and January 1.
Amount
Refunded 2008D Water Revenue Bonds 3,964,470$
Issuance Costs 67,698
Bond Premium (382,168)
Amount of Issue 3,650,000$
2016D Water Revenue Refunding Capital Loan Notes
Principal: $3,650,000
Dated: June 16, 2016
Callable: N/A
Payments
Water
Revenue
Principal
Outstanding
Beginning of
Fiscal Year
Coupon
Rate
Project
479
Fiscal
Year Principal Interest Total
2023 725,000 62,238 787,238 787,238 3,305,000 2.00%
2024 1,225,000 42,738 1,267,738 1,267,738 2,580,000 2.00%
2025 800,000 21,488 821,488 821,488 1,355,000 2.25%
2026 555,000 6,244 561,244 561,244 555,000 2.25%
Totals 3,305,000 209,144 4,209,144 4,209,144
Principal payable July 1.
Interest payable July 1 and January 1.
Amount
Refunded 2009B Water Revenue Bonds 5,372,468$
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
480
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, 2022 was
$1,374,200 which was an 8.3% increase from fiscal year 2021. The increase was due to
a decrease in the amount transferred to the Capital Projects Fund
(1) FY23 - FY25 figures are estimates
Fiscal year 2023 fund balance is projected to decrease by $117,952 or 8.6% to
$1,256,248. This is primarily due to an increase in Capital Outlay expenditures to
demolish an old building.
Fiscal year 2024 fund balance is projected to increase by $99,177 or 7.9% to
$1,355,425. This increase is primarily due to rate increases for refuse and recycling.
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 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. In fiscal year 2024, there is a $1.00 increase in the curbside
recycling fee to $7.50 per month and a $1.00 increase in the garbage collection fee from
481
$13.00 to $14.00 per month. The combined monthly refuse collection fee for a regular
household will increase by $2.00 per month from $23.00 per month to $25.00 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
2024 revenue is estimated at 11.0% higher than fiscal year 2023 due to the collection
fee increases.
Expenditures:
The fiscal year 2024 budgeted expenditures are estimated to be .6% higher than fiscal
year 2023 estimated expenditures due an increase in service expenditures which is
primarily vehicle chargebacks.
Solid Waste Collection: FY2023 FY2024
Garbage Collection per month $13.00 $14.00
Additional bag stickers $2.50 $2.50
Curbside Recycling per month $6.50 $7.50
Appliance Collection $20.00 $20.00
Bulky Item Pickup:
First item $12.50 $20.00
Additional items $6.00 $10.00
Yard Waste:
Yard/Food Waste Collection per month $3.50 $3.50
482
Long-term Projections:
In fiscal year 2024 revenues jump up due to the increases in the monthly user fee rate.
Future revenues are projected to gradually increase as the account growth is expected to
be 1% annually in fiscal year 2025 and later.
Future expenditures were projected with the assumptions that personnel related
expenditures would grow at a 3% rate annually and services and supplies would grow at a
2% rate annually.
Fiscal year 2023 and 2024 budgeted expenditures include large, one-time capital outlays
or transfers to the Capital Projects Fund.
483
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 1,563,487$ 1,690,269$ 1,268,644$ 1,374,200$ 1,256,248$ 1,355,425$
Revenues:
Licenses And Permits
General Use Permits -$ -$ 2,610$ -$ -$ -$
Use Of Money And Property
Interest Revenues 23,234 6,414 3,557 10,000 8,182 8,182
Intergovernmental
Federal Intergovernmental Revenue - 10,098 2,020 - - -
Charges For Fees And Services
Refuse Charges 3,769,882 3,881,495 3,934,256 4,448,112 4,960,253 5,009,856
Miscellaneous
Contributions & Donations 8,164 - 1,090 - - -
Other Miscellaneous Revenue 7,603 17,925 42,344 16,660 - -
Sub-Total Revenues 3,808,883 3,915,932 3,985,877 4,474,772 4,968,435 5,018,038
Transfers In:
Miscellaneous Transfers In 5,773 10,539 115,274 8,125 8,125 8,125
Sub-Total Transfers In 5,773 10,539 115,274 8,125 8,125 8,125
Total Revenues 3,814,657$ 3,926,470$ 4,101,150$ 4,482,897$ 4,976,560$ 5,026,163$
Expenditures:
Refuse Administration 543,976$ 583,520$ 645,715$ 905,928$ 752,622$ 770,578$
Refuse Operations 1,498,413 1,556,776 1,582,947 1,614,997 1,715,552 1,716,562
Yard Waste Collection 350,250 331,579 418,999 608,946 640,485 609,981
Curbside Recycling Collection 1,127,388 1,117,333 1,127,671 1,233,905 1,269,533 1,351,749
White Goods/Bulky Collection 167,848 208,887 226,388 237,073 249,191 255,988
Sub-Total Expenditures 3,687,875 3,798,095 4,001,720 4,600,849 4,627,383 4,704,858
Transfers Out:
Capital Project Fund - 550,000 (6,125) - 250,000 -
Sub-Total Transfers Out - 550,000 (6,125) - 250,000 -
Total Expenditures & Transfers Out 3,687,875$ 4,348,095$ 3,995,594$ 4,600,849$ 4,877,383$ 4,704,858$
Fund Balance, June 30 1,690,269$ 1,268,644$ 1,374,200$ 1,256,248$ 1,355,425$ 1,676,729$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 1,690,269$ 1,268,644$ 1,374,200$ 1,256,248$ 1,355,425$ 1,676,729$
% of Revenues 44%32%34%28%27%33%
Refuse Collection (7400)
Fund Summary
484
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 23,234$ 6,414$ 3,557$ 10,000$ 8,182$ 8,182$
Intergovernmental
Federal Ingergovernmental Revenue - 10,098 2,020 - - -
Charges For Fees And Services
Refuse Charges 125 275 100 280 - -
Miscellaneous
Contributions & Donations 1,607 - - - - -
Other Miscellaneous Revenue 7,603 17,925 42,344 16,660 - -
Transfers In:
Miscellaneous Transfers In - 10,539 7,022 - - -
Total Revenues & Transfers In 32,570$ 45,250$ 55,043$ 26,940$ 8,182$ 8,182$
Expenditures:
Personnel 196,720$ 207,166$ 252,928$ 267,797$ 290,350$ 299,061$
Services 344,945 371,934 392,665 437,842 461,983 471,223
Supplies 2,311 4,420 122 289 289 295
Capital Outlay - - - 200,000 - -
Total Expenditures 543,976$ 583,520$ 645,715$ 905,928$ 752,622$ 770,578$
Personnel Services - FTE 2020 2021 2022 2023 2024
Asst Superintendent - Refuse 1.00 1.00 1.00 1.00 1.00
Customer Service Rep - Refuse 0.38 0.88 0.88 0.88 0.88
Resource Management Superintendent 0.50 0.50 0.50 0.50 0.50
Total Personnel 1.88 2.38 2.38 2.38 2.38
Capital Outlay 2023 2024
Demolish old Solid Waste Building 200,000$ -$
Total Capital Outlay 200,000$ -$
Public Works Department
Division: Resource Management
Activity: Refuse Administration (740110)
485
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Licenses And Permits
General Use Permits -$ -$ 2,610$ -$ -$ -$
Charges For Fees And Services
Refuse Charges 2,348,790 2,315,835 2,335,614 2,503,962 2,744,976 2,772,426
Miscellaneous
Contributions & Donations 2,860 - 1,090 - - -
Total Revenues 2,351,650$ 2,315,835$ 2,339,314$ 2,503,962$ 2,744,976$ 2,772,426$
Expenditures:
Personnel 492,760$ 495,155$ 515,465$ 536,976$ 559,878$ 576,674$
Services 949,617 1,053,241 1,016,874 1,062,727 1,102,380 1,124,428
Supplies 8,294 7,967 8,373 8,294 8,294 8,460
Capital Outlay 47,742 413 42,235 7,000 45,000 7,000
Total Expenditures 1,498,413$ 1,556,776$ 1,582,947$ 1,614,997$ 1,715,552$ 1,716,562$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2023 2024
Pressure Washer 7,000$ -$
Refuse Carts - 45,000
Total Capital Outlay 7,000$ 45,000$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Refuse Charges 386,248$ 378,950$ 401,935$ 662,872$ 703,277$ 710,310$
Total Revenues 386,248$ 378,950$ 401,935$ 662,872$ 703,277$ 710,310$
Expenditures:
Personnel 140,046$ 153,970$ 174,925$ 293,398$ 258,675$ 266,435$
Services 111,189 77,459 208,220 315,548 336,810 343,546
Capital Outlay 99,015 100,150 35,854 - 45,000 -
Total Expenditures 350,250$ 331,579$ 418,999$ 608,946$ 640,485$ 609,981$
Personnel Services - FTE 2020 2021 2022 2023 2024
M.W. I - Refuse 2.00 2.00 2.00 3.00 3.00
Total Personnel 2.00 2.00 2.00 3.00 3.00
Capital Outlay 2023 2024
Yard Waste Carts -$ 45,000$
Total Capital Outlay -$ 45,000$
Division: Resource Management
Activity: Refuse Operations (740120)
Division: Resource Management
Activity: Yard Waste Collection (740130)
486
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Refuse Charges 997,402$ 1,134,747$ 1,143,051$ 1,229,308$ 1,452,000$ 1,466,520$
Miscellaneous
Contributions & Donations 3,697 - - - - -
Total Revenues 1,001,099$ 1,134,747$ 1,143,051$ 1,229,308$ 1,452,000$ 1,466,520$
Expenditures:
Personnel 594,890$ 612,237$ 638,162$ 655,237$ 682,540$ 703,016$
Services 497,798 504,006 488,488 528,668 586,993 598,733
Supplies 34,700 1,091 1,020 - - -
Capital Outlay - - - 50,000 - 50,000
Total Expenditures 1,127,388$ 1,117,333$ 1,127,671$ 1,233,905$ 1,269,533$ 1,351,749$
Personnel Services - FTE 2020 2021 2022 2023 2024
M.W. II - Refuse 7.00 7.00 7.00 7.00 7.00
Total Personnel 7.00 7.00 7.00 7.00 7.00
Capital Outlay 2023 2024
Recycle Carts 50,000$ -$
Total Capital Outlay 50,000$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Refuse Charges 37,316$ 51,688$ 53,555$ 51,690$ 60,000$ 60,600$ Total Revenues 37,316$ 51,688$ 53,555$ 51,690$ 60,000$ 60,600$
Expenditures:
Personnel 113,066$ 146,722$ 159,172$ 172,114$ 181,311$ 186,750$
Services 54,783 61,924 66,974 64,959 67,880 69,238
Supplies - 242 242 - - -
Total Expenditures 167,848$ 208,887$ 226,388$ 237,073$ 249,191$ 255,988$
Personnel Services - FTE 2020 2021 2022 2023 2024
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)
487
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, 2022 was $26.542 million, which was a
3.16% increase from fiscal year 2021. Of the $26.542 million, $24.092 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) FY23 - FY25 figures are estimates
The fiscal year 2023 unassigned fund balance is $2,287,802 which is a 6.6% or $162,077
decrease over the fiscal year 2022 unassigned fund balance. The projected reduction is
primarily due to an increase in budgeted transfers out to the Capital Projects Fund. The fiscal
year 2024 unassigned fund balance is projected to decrease $476,673 or 20.8% to $1,811,129.
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 2024 is $2.97 million not including
projected outstanding loan balances of $1,010,419 to the Parking Fund, $1,571,451 to the
General Fund, and $1,047,634 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 2023. The following is a summary of those loans:
488
Loan Date Loan Amount
Final
Payment
Principal
Outstanding as
of 6/30/23
Total
Payment
FY24
FY24
Principal
FY24
Interest
Parking Fund
2009F Revenue Bond
Defeasance
11/1/2014 $ 2,495,350 2025 $ 482,443 $ 289,143 $ 283,831 $ 5,312
General Fund
2019 Public Works
Facility Loan
6/30/2019 $ 2,100,000 2036 $ 1,686,629 $ 139,759 $ 115,178 $ 24,581
Road Use Tax Fund
2019 Public Works
Facility Loan
6/30/2019 $ 1,400,000 2036 $ 1,047.634 $ 93,172 $ 77,990 $ 15,182
Parking Fund
Parking Gate
Equipment
6/30/2022 $ 1,000,000 2032 $ 906,571 $ 107,750 $ 94,763 $ 12,987
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 2024 of
$15,386,139 for Closure/Post-Closure Reserves and $737,366 in the Solid Waste Surcharge
Reserve.
Revenues:
The Landfill Fund is primarily supported by user fees. Fee increases are budgeted for fiscal year
2024 of $7 for trash disposal tipping me for Iowa City residents and $7.50 for 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
489
For fiscal year 2024, Landfill Charges of $6,148,000 and Refuse Charges of $643,840 comprise
approximately 93.1% of the landfill’s budgeted revenue. Total revenues are estimated to
increase slightly in fiscal year 2024, primarily due to increasing interest revenues.
Expenditures:
Fiscal year 2024 budgeted expenditures increased by $379,651 or 6.63% from the fiscal year
2023 revised budget. The Landfill Fund’s expenditures increased due to an addition of a 1 FTE
Maintenance Worker I.
490
Fiscal year 2024 expenditures include $95,000 for capital outlay which is only 1.6% of the
expenditure budget.
Long-term Projections:
Future revenues are projected out at a flat rate, assuming no rate increases and 1% 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 $5,455,000 Capital Projects Fund transfer out which
includes funding for a new landfill cell and causes the fund expenditures to spike in that year.
Fiscal year 2024 has a large $4,027,750 Capital Fund transfer out which includes funding for a
new landfill equipment building.
491
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 24,896,656$ 24,875,611$ 25,728,088$ 26,541,741$ 23,182,580$ 20,908,872$
Revenues:
Use Of Money And Property
Interest Revenues 612,375$ 218,029$ 194,706$ 210,056$ 361,522$ 361,522$
Rents 46,691 46,353 54,016 57,400 64,700 64,700
Royalties & Commissions 141 36 55 - 55 55
Intergovernmental
Federal Ingergovernmental Revenue - 301 - - - -
Disaster Assistance - - 100 - - -
Other State Grants 103,033 5,987 27,378 - - -
Charges For Fees And Services
Refuse Charges 414,203 690,150 643,840 461,060 643,840 643,840
Landfill Charges 5,961,888 7,326,438 6,663,449 6,498,175 6,148,000 6,148,000
Miscellaneous
Contributions & Donations 7,443 - 1,409 - - -
Miscellaneous Merchandise 21,285 - - - - -
Intra-City Charges 36,983 41,142 65,054 - 40,000 40,000
Other Miscellaneous Revenue 37,886 36,674 36,204 35,840 33,976 33,976
Other Financial Sources
Sale Of Assets 31,592 - - - - -
Sub-Total Revenues 7,273,520 8,365,111 7,686,213 7,262,531 7,292,093 7,292,093
Transfer In:
Interfund Loans 379,438 319,753 461,863 562,268 570,559 489,815
Miscellaneous Transfers In 897,471 1,062,550 1,119,595 897,471 875,000 875,000
Sub-Total Transfers In 1,276,909 1,382,303 1,581,458 1,459,739 1,445,559 1,364,815
Total Revenues & Transfers In 8,550,429$ 9,747,414$ 9,267,671$ 8,722,270$ 8,737,652$ 8,656,908$
Expenditures:
Landfill Administration 959,483$ 994,523$ 1,025,397$ 1,045,778$ 1,090,670$ 1,115,431$
Landfill Operations 4,283,915 4,523,909 4,363,503 4,573,803 4,887,160 4,993,289
Solid Waste Surcharge Reserve 94,464 99,007 106,723 109,378 130,781 114,011
Sub-Total Expenditures 5,337,862 5,617,439 5,495,623 5,728,959 6,108,611 6,222,732
Transfers Out:
Capital Project Funding 1,336,140 2,214,948 838,800 5,455,000 4,027,750 403,000
Miscellaneous Transfers Out 897,471 1,062,550 1,119,595 897,471 875,000 875,000
Interfund Loan 1,000,000 - 1,000,000 - - -
Sub-Total Transfers Out 3,233,611 3,277,498 2,958,395 6,352,471 4,902,750 1,278,000
Total Expenditures & Transfers Out 8,571,474$ 8,894,937$ 8,454,018$ 12,081,430$ 11,011,361$ 7,500,732$
Fund Balance, June 30 24,875,611$ 25,728,088$ 26,541,741$ 23,182,580$ 20,908,872$ 22,065,048$
Restricted / Committed /Assigned 22,789,815 23,534,295 24,091,862 20,894,779 19,097,743 20,771,733
Unassigned Balance 2,085,796$ 2,193,793$ 2,449,879$ 2,287,802$ 1,811,129$ 1,293,315$
% of Revenues & Transfers In 24%23%26%26%21%15%
Landfill (7500 - 7504)
Fund Summary
492
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 378,550$ 96,002$ 71,015$ 100,000$ 163,336$ 163,336$
Other Financial Sources
Sale of Assets 31,104 - - - - -
Total Revenues 409,654$ 96,002$ 71,015$ 100,000$ 163,336$ 163,336$
Expenditures:
Personnel 253,007$ 242,841$ 267,693$ 276,479$ 294,819$ 303,664$
Services 705,332 748,272 756,311 768,009 794,561 810,452
Supplies 1,144 3,410 1,393 1,290 1,290 1,316
Total Expenditures 959,483$ 994,523$ 1,025,397$ 1,045,778$ 1,090,670$ 1,115,431$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 2.38 2.38 2.38
Public Works Department
Division: Resource Management
Activity: Landfill Administration (750110)
493
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 3,607$ 4,122$ 3,080$ 2,500$ -$ -$
Rents 46,691 46,353 54,016 57,400 64,700 64,700
Royalties & Commissions 141 36 55 - 55 55
Intergovernmental
Federal Intergovernmental Revenue - 301 - - - -
Disaster Assistance - - 100 - - -
Other State Grants 12,033 5,987 27,378 - - -
Charges For Fees And Services
Refuse Charges 414,203 690,150 643,840 511,060 643,840 643,840
Landfill Charges 5,763,162 7,091,159 6,453,335 6,298,175 5,958,000 5,958,000
Miscellaneous
Contributions & Donations 7,443 - 1,409 - - -
Miscellaneous Merchandise 21,285 - - - - -
Intra-City Charges 36,983 41,142 65,054 - 40,000 40,000
Other Miscellaneous Revenue 37,886 36,674 36,204 35,840 33,976 33,976
Other Financial Sources
Sale Of Assets 488 - - - - -
Total Revenues 6,343,922$ 7,915,925$ 7,284,472$ 6,904,975$ 6,740,571$ 6,740,571$
Expenditures:
Personnel 1,131,628$ 1,254,262$ 1,319,972 1,370,920$ 1,488,622$ 1,533,281$
Services 2,958,715 3,080,850 2,860,709 3,000,230 3,177,885 3,241,443
Supplies 116,961 126,508 130,478 167,653 145,653 148,566
Capital Outlay 76,611 62,289 52,344 35,000 75,000 70,000
Total Expenditures 4,283,915$ 4,523,909$ 4,363,503$ 4,573,803$ 4,887,160$ 4,993,289$
Personnel Services - FTE 2020 2021 2022 2023 2024
Landfill Operator 9.00 8.00 8.00 8.00 8.00
M.W. I - Landfill - - - - 1.00
M.W. II - Eastside Recycling 1.00 1.00 1.00 1.00 1.00
Scalehouse Operator 1.50 1.50 1.75 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 1.00
Total Personnel 12.50 12.50 12.75 12.75 13.75
Capital Outlay 2023 2024
Other Operating Equipment 35,000$ 75,000$
Total Capital Outlay 35,000$ 75,000$
Division: Resource Management
Activity: Landfill Operations (750120)
494
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues & Transfers In:
Use Of Money And Property
Interest Revenues 203,048$ 69,842$ 70,611$ 87,556$ 83,186$ 83,186$
Other Financial Sources
Transfer In from Landfill Operations 769,260 910,758 813,343 769,260 750,000 750,000
Interfund Loans 379,438 319,753 461,863 562,268 570,559 489,815 Total Revenues & Transfers In 1,351,746$ 1,300,353$ 1,345,817$ 1,419,084$ 1,403,745$ 1,323,001$
Transfers Out:
Capital Project Fund -$ 892,000$ 215,000$ 4,855,000$ 3,500,000$ -$
InterFund Loan - Disbursed to Other Funds 1,000,000 - 1,000,000 - - -
Total Transfers Out 1,000,000$ 892,000$ 1,215,000$ 4,855,000$ 3,500,000$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Charges For Fees And Services
Landfill Charges 198,726$ 235,279$ 210,114$ 200,000$ 190,000$ 190,000$
Intergovernmental
Other State Grants 91,000 - - - - -
Total Revenues 289,726$ 235,279$ 210,114$ 200,000$ 190,000$ 190,000$
Expenditures:
Personnel 85,092$ 88,408$ 96,006$ 99,210$ 101,441$ 104,484$
Services 9,373 10,092 10,717 10,168 9,340 9,527
Supplies - 508 - - - -
Capital Outlay - - - - 20,000 -
Total Expenditures 94,464$ 99,007$ 106,723$ 109,378$ 130,781$ 114,011$
Personnel Services - FTE 2020 2021 2022 2023 2024
Recycling Coordinator 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
Capital Outlay 2023 2024
Sign -$ 20,000$
Total Capital Outlay -$ 20,000$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 27,170$ 48,063$ 50,000$ 20,000$ 115,000$ 115,000$
Other Financial Sources
Miscellaneous Transfers In - - 32,893 32,053 38,000 35,000
Transfer In from Landfill Operations 128,211 151,792 273,359 128,211 125,000 125,000
Total Revenues 155,381$ 199,855$ 356,252$ 180,264$ 278,000$ 275,000$
Transfers Out:
Other -$ -$ 32,893$ 32,053$ 38,000$ -$
Total Expenditures -$ -$ 32,893$ 32,053$ 38,000$ -$
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)
495
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, 2022 was $325,446, a 23.5% increase from the
fiscal year 2021 year-end fund balance. This increase is primarily due an increase in federal
grant revenue.
In fiscal year 2023, fund balance is estimated to increase by 1.40% to $329,987. This increase
is primarily due to an increase in hangar rent. In fiscal year 2024, the fund balance is project to
increase by 16.2% to $383,477. This increase is a result of a decrease in transfers out to the
Capital Projects Fund.
(1) FY23 - FY25 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 $191,649 at the end of fiscal year 2024. The Airport also maintains a $100,000
reserve for emergencies. This amount is static and does not fluctuate.
Revenues:
For fiscal year 2024, 87.2% 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
12.8% of the total revenues.
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Assigned $152,071 $199,821 $236,299 $238,649 $291,649 $226,649
Unreserved $83,469 $63,719 $89,148 $91,339 $91,829 $83,153
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
Fund Balance (1)
496
Expenditures:
In the fiscal year 2024 budget, operating expenditures increased from the fiscal year 2023
budget by 3.33% to $406,307 primarily due to an increased paygrade for the Airport Manager.
497
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 244,898$ 235,540$ 263,541$ 325,446$ 329,987$ 383,477$
Revenues:
Use Of Money And Property
Interest Revenues 2,287$ (909)$ -$ -$ -$ -$
Rents 338,755 333,579 334,529 352,640 354,797 354,797
Royalties & Commissions 32,214 42,765 56,417 42,770 52,000 52,000
Intergovernmental
Federal Ingergovernmental Revenue 69,000 23,000 59,000 - - -
Miscellaneous
Miscellaneous Merchandise 260 - 510 - - -
Other Miscellaneous Revenue 2,049 (420) 79 - - -
Sub-Total Revenues 444,565 398,016 450,535 395,410 406,797 406,797
Transfers In:
Capital Reserves 184,271 100,000 100,000 100,000 100,000 100,000
Sub-Total Transfers In 184,271 100,000 100,000 100,000 100,000 100,000
Total Revenues & Transfers In 628,836$ 498,016$ 550,535$ 495,410$ 506,797$ 506,797$
Expenditures:
Airport Operations 421,723$ 417,765$ 425,107$ 393,219$ 406,307$ 415,472$
Sub-Total Expenditures 421,723 417,765 425,107 393,219 406,307 415,472
Transfers Out:
Capital Project Fund 132,200 52,250 63,523 97,650 47,000 165,000
Capital Reserves 84,271 - - - - -
Sub-Total Transfers Out 216,471 52,250 63,523 97,650 47,000 165,000
Total Expenditures & Transfers Out 638,194$ 470,015$ 488,630$ 490,869$ 453,307$ 580,472$
Fund Balance, June 30 235,540$ 263,541$ 325,446$ 329,987$ 383,477$ 309,802$
Restricted / Committed /Assigned 152,071 199,821 236,299 238,649 291,649 226,649
Unassigned Balance 83,469$ 63,719$ 89,148$ 91,339$ 91,829$ 83,153$
% of Revenues & Transfers In 13%13%16%18%18%16%
Airport (7600 -7604)
Fund Summary
498
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 2,287$ (909)$ -$ -$ -$ -$
Rents 338,755 333,579 334,529 352,640 354,797 354,797
Royalties & Commissions 32,214 42,765 56,417 42,770 52,000 52,000
Intergovernmental
Federal Ingergovernmental Revenue 69,000 23,000 59,000 - - -
Miscellaneous
Miscellaneous Merchandise 260 - 510 - - -
Other Miscellaneous Revenue 2,049 (420) 79 - - -
Total Revenues & Transfers In 444,565$ 398,016$ 450,535$ 395,410$ 406,797$ 406,797$
Expenditures:
Personnel 81,932$ 221,487$ 87,156$ 96,789$ 103,935$ 107,053$
Services 292,410 182,959 326,863 292,072 297,209 303,153
Supplies 5,788 13,319 11,072 4,358 5,163 5,266
Capital Outlay 41,593 - 15 - - -
Total Expenditures 421,723$ 417,765$ 425,107$ 393,219$ 406,307$ 415,472$
Personnel Services - FTE 2020 2021 2022 2022 2024
Airport Operations Specialist 1.00 - - - -
Airport Manager - 1.00 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)
499
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, 2022 was $1,062,799 which was a 28.6%
decrease from the fiscal year 2021. The fiscal year 2023 fund balance is estimated to increase
37.1% from fiscal year 2022 to $1,456,820. 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 2024 projected fund balance represents a 12.1% increase over the fiscal year 2023
estimated year-end balance to finish at $1,632,877. This increase is due to a $0.50 rate
increase per month in fiscal year 2024.
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 $724,000 in fiscal year 2023 and $834,000 in
fiscal year 2024.
(1) FY23 - FY25 figures are estimates
Revenues:
The Stormwater Fund is primarily funded through a monthly Stormwater Utility fee. This fee will
be increased in fiscal year 2024 by $.50 per equivalent residential unit (ERU) per month to
$5.50 per ERU and by $.25 per rental unit per month to $3.00 per rental unit per month.
Commercial properties pay a $5.50 base fee and then $2.00 per ERU per month.
500
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 2024 budgeted expenditures represent a $55,712 or 8.2% increase from the fiscal
year 2023 revised expenditures. The increase is attributed to an increase in all expenditures
types including $30,500 for capital outlay.
501
Long-term Projections:
Future stormwater fund revenues are projected to increase gradually as account growth is
estimated at 1% annually.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually.
Additionally, the larger year over year changes in expenditures result from varying Transfers Out
related to Capital Projects.
502
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 931,736$ 1,088,776$ 1,487,988$ 1,062,799$ 1,456,820$ 1,632,877$
Revenues:
Use Of Money And Property
Interest Revenues 15,114$ 4,327$ 3,495$ 5,000$ 8,038$ 8,038$
Charges For Fees And Services
Stormwater Charges 1,730,056 1,700,792 1,704,329 1,700,790 1,880,000 1,898,800
Miscellaneous
Intra-City Charges 4,602 9,454 14,324 9,500 15,000 15,000
Other Miscellaneous Revenue 92 264 530 - - -
Sub-Total Revenues 1,749,864 1,714,836 1,722,678 1,715,290 1,903,038 1,921,838
Transfers In:
Miscellaneous Transfers In 1,088 1,986 38,405 1,500 1,500 1,500
Capital Reserves 1,100,000 1,000,000 1,500,000 1,100,000 1,100,000 1,100,000
Sub-Total Transfers In 1,101,088 1,001,986 1,538,405 1,101,500 1,101,500 1,101,500
Total Revenues 2,850,952$ 2,716,822$ 3,261,083$ 2,816,790$ 3,004,538$ 3,023,338$
Expenditures:
Stormwater Operations 603,911$ 593,191$ 561,273$ 682,769$ 738,481$ 725,143$
Sub-Total Expenditures 603,911 593,191 561,273 682,769 738,481 725,143
Transfers Out:
Capital Project Fund 990,000 721,000 1,625,000 640,000 990,000 780,000
Capital Reserves 1,100,000 1,003,419 1,500,000 1,100,000 1,100,000 1,100,000
Sub-Total Transfers Out 2,090,000 1,724,419 3,125,000 1,740,000 2,090,000 1,880,000
Total Expenditures & Transfers Out 2,693,911$ 2,317,610$ 3,686,273$ 2,422,769$ 2,828,481$ 2,605,143$
Fund Balance, June 30 1,088,776$ 1,487,988$ 1,062,799$ 1,456,820$ 1,632,877$ 2,051,072$
Restricted / Committed /Assigned 110,000 389,000 264,000 724,000 834,000 1,154,000
Unassigned Balance 978,776$ 1,098,988$ 798,799$ 732,820$ 798,877$ 897,072$
% of Revenues 34%40%24%26%27%30%
Stormwater (7700 - 7704)
Fund Summary
503
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 15,114$ 4,327$ 3,495$ 5,000$ 8,038$ 8,038$
Charges For Fees And Services
Stormwater Charges 1,730,056 1,700,792 1,704,329 1,700,790 1,880,000 1,898,800
Miscellaneous
Intra-City Charges 4,602 9,454 14,324 9,500 15,000 15,000
Other Miscellaneous Revenue 92 264 530 - - -
Total Revenues 1,749,864$ 1,714,836$ 1,722,678$ 1,715,290$ 1,903,038$ 1,921,838$
Expenditures:
Personnel 200,472$ 244,186$ 260,988$ 298,827$ 300,193$ 309,199$
Services 401,778 340,341 285,226 364,480 392,826 400,683
Supplies 662 8,664 15,059 7,462 14,962 15,261
Capital Outlay 1,000 - - 12,000 30,500 -
Total Expenditures 603,911$ 593,191$ 561,273$ 682,769$ 738,481$ 725,143$
Personnel Services - FTE 2020 2021 2022 2023 2024
Asset Management Technician - - - - 0.10
PubLicensesInfo/Ed Coord - Public Works 0.50 - - - -
Sr. Engineer 1.00 1.00 1.00 1.00 1.00
Stormwater Technician 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.50 2.00 2.00 2.00 2.10
Capital Outlay 2023 2024
Push Camera 12,000$ -$
2WD Truck - 30,500
Total Capital Outlay 12,000$ 30,500$
2020 2021 2022 2023 2024 2025
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$ 1,100,000$
Total Revenues & Transfers In 1,100,000$ 1,000,000$ 1,500,000$ 1,100,000$ 1,100,000$ 1,100,000$
Transfers Out
Capital Projects Fund 990,000$ 721,000$ 1,625,000$ 640,000$ 990,000$ 780,000$
Total Transfers Out 990,000$ 721,000$ 1,625,000$ 640,000$ 990,000$ 780,000$
Public Works Department
Division: Engineering
Activity: Stormwater Capital Reserves (770800)
Division: Engineering Services
Activity: Stormwater Operations (770110)
504
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, 2022 was $6,225,607, an increase
of $300,009 or 5.06% from the fiscal year 2021 year-end fund balance. At the end of fiscal year
2022, $1,292,924 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) FY23 – FY25 are estimates
Fiscal year 2023 revised year-end fund balance increased by .01% or $361 over the fiscal year
2022 ending balance.
In fiscal year 2024, the Housing Authority’s fund balance is projected to increase by $533,071 or
8.6%. The fiscal year 2024 increase in fund balance is also projected due to a surplus
generated in the Housing Choice Voucher Program.
Revenues:
HUD allocations account for approximately 97% of ICHA revenue. ICHA is projected to receive
$11,901,251 in federal funding through HUD in fiscal year 2024. This is an 13.7% increase from
the fiscal year 2023 revised budget primarily due to the expansion of the Housing Choice
Voucher programs.
505
Expenditures:
Fiscal year 2024 estimated expenditures are budgeted to increase from the fiscal year 2023
revised expenditures by $1,135,75, or 10.8% which primarily represents a increase in housing
voucher payments due to the expansion of the Housing Choice Voucher program.
89.0% of the Housing Fund expenditure budget is to provide rental vouchers to citizens.
506
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 7,339,090$ 7,828,046$ 5,925,598$ 5,925,598$ 6,225,968$ 6,759,039$
Revenues:
Use Of Money And Property
Interest Revenues 101,062$ 22,929$ 14,706$ 35,000$ 23,562$ 23,562$
Rents 280,156 295,785 281,556 295,780 281,556 281,556
Royalties & Commissions 47,922 63,667 65,532 65,734 49,394 49,394
Intergovernmental
Federal Ingergovernmental Revenue 9,874,826 9,690,623 11,480,640 10,464,171 11,901,251 11,901,251
Miscellaneous
Other Miscellaneous Revenue 60,619 20,743 244,208 31,923 10,140 10,140
Other Financial Sources
Loan Repayments 12,797 21,802 10,791 13,000 8,163 8,163
Insurance Recoveries 2,258 - - - - -
Sale Of Assets 28 28 - - - -
Sub-Total Revenues 10,379,669 10,115,575 12,097,433 10,905,608 12,274,066 12,274,066
Miscellaneous Transfers In 63,563 - - -
Sub-Total Transfers In 63,563 - - - - -
Total Revenues & Transfers In 10,443,232$ 10,115,575$ 12,097,433$ 10,905,608$ 12,274,066$ 12,274,066$
Expenditures:
Voucher Program 9,252,541$ 9,144,010$ 10,811,582$ 10,020,779$ 11,079,104$ 11,311,007$
Public Housing Program 652,252 2,823,294 934,006 529,668 607,101 621,253
Sub-Total Expenditures 9,904,793 11,967,304 11,745,588 10,550,447 11,686,204 11,932,259
Transfers Out:
Operating Subsidy - PILOT General Fund 20,714 21,232 21,699 22,936 22,936 23,624
Miscellaneous Transfers Out - Director Reimb 28,769 29,488 30,137 31,855 31,855 32,811
Sub-Total Transfers Out 49,483 50,720 51,836 54,791 54,791 56,435
Total Expenditures & Transfers Out 9,954,276$ 12,018,024$ 11,797,424$ 10,605,238$ 11,740,995$ 11,988,694$
Fund Balance, June 30 7,828,046$ 5,925,598$ 6,225,607$ 6,225,968$ 6,759,039$ 7,044,411$
Restricted / Committed /Assigned 3,342,188 1,281,657 1,292,924 1,325,924 1,341,073 1,356,223
Unassigned Balance 4,485,858$ 4,643,941$ 4,932,684$ 4,900,044$ 5,417,967$ 5,688,189$
% of Revenues & Transfers In 43% 46% 41% 45%44%46%
City of Iowa City
Housing Authority (7900 - 7922)
Fund Summary
507
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues (7,492)$ 854$ (1,115)$ -$ -$ -$
Royalties & Commissions 47,675 63,441 65,248 65,504 49,110 49,110
Intergovernmental
Federal Ingergovernmental Revenue 9,565,292 9,224,509 10,997,841 10,237,831 11,630,493 11,630,493
Miscellaneous
Other Miscellaneous Revenue 50,691 15,241 12,474 30,913 8,262 8,262
Sale Of Assets 24 22 - - - -
Transfers In:
Miscellaneous Transfers In 63,563 - - - - -
Total Revenues & Transfers In 9,719,754$ 9,304,067$ 11,074,448$ 10,334,248$ 11,687,865$ 11,687,865$
Expenditures:
Personnel 784,308$ 821,375$ 907,594$ 1,022,411$ 1,067,594$ 1,099,622$
Services 8,458,110 8,313,455 9,891,365 8,991,677 9,993,753 10,193,628
Supplies 10,124 9,180 12,623 6,691 17,756 17,756
Total Expenditures 9,252,541$ 9,144,010$ 10,811,582$ 10,020,779$ 11,079,104$ 11,311,007$
Personnel Services - FTE 2020 2021 2022 2023 2024
Building Inspector 0.25 - - - -
F.S.S. Program Coordinator 0.50 0.50 0.50 0.80 2.00
Housing Administrator 0.78 0.78 0.78 0.80 0.80
Housing Office Manager 0.96 0.96 0.96 0.80 0.80
Housing Program Assistant 3.84 4.33 4.33 4.20 4.20
Housing Receptionist - 0.78 0.78 0.80 0.80
PubLicensesHsg. Coord 0.50 0.50 0.50 0.80 0.80
Housing Choice Voucher Program Coord 1.00 1.00 1.00 0.80 0.80
Total Personnel 7.83 8.85 8.85 9.00 10.20
Neighborhood & Development Services Department
Division: Neighborhood Services
Activity: Housing Authority Voucher (490200)
508
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 108,554 22,075$ 15,821$ 35,000$ 23,562$ 23,562$
Rents 280,156 295,785 281,556 295,780 281,556 281,556
Royalties & Commissions 247 226 284 230 284 284
Intergovernmental
Federal Ingergovernmental Revenue 309,534 466,114 482,799 226,340 270,758 270,758
Miscellaneous
Other Miscellaneous Revenue 9,928 5,501 231,734 1,010 1,878 1,878
Other Financial Sources
Loans 12,797 21,802 10,791 13,000 8,163 8,163
Insurance Recoveries 2,258 - - - - -
Sale Of Assets 4 6 - - - -
Total Revenues 723,479$ 811,508$ 1,022,985$ 571,360$ 586,201$ 586,201$
Expenditures:
Personnel 160,090$ 184,156$ 186,797$ 194,045$ 190,640$ 196,359$
Services 464,559 539,790 568,179 334,055 407,222 415,366
Supplies 2,921 2,168 2,986 1,568 4,439 4,528
Capital Outlay 24,681 2,097,179 176,045 - 4,800 5,000
Total Expenditures 652,252$ 2,823,294$ 934,006$ 529,668$ 607,101$ 621,253$
Personnel Services - FTE 2020 2021 2022 2023 2024
Building Inspector 0.25 - - - -
F.S.S. Program Coordinator 0.50 0.50 0.50 0.20 -
Housing Administrator 0.22 0.22 0.22 0.20 0.20
Housing Office Manager 0.04 0.04 0.04 0.20 0.20
Housing Program Assistant 0.16 0.29 0.29 0.80 0.80
Housing Receptionist - 0.22 0.22 0.20 0.20
PubLicensesHsg. Coord 0.50 0.50 0.50 0.20 0.20
Housing Choice Voucher Program Coord - - - 0.20 0.20
Total Personnel 1.67 1.77 1.77 2.00 1.80
Division: Neighborhood Services
Activity: Housing Authority Public Housing (490300)
509
510
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
4
511
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 2023-2027. 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 2023-2027, the total funding sources are $255,725,100, and the
total expenditures are $253,000,100. 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 2024 CIP expenditures of $65,737,220 will be certified as part of the fiscal year
2024 operating budget.
The 2024 CIP funding sources of $71,182,220 will also be certified as part of the fiscal
year 2024 operating budget. Budgeted fiscal year 2024 Capital Projects Fund revenues
and transfers in also include a transfer in from the TIF funds to reimburse for prior year
expenditures of $1,046, other local government funding of $30,000 to be used on a
future project and $75,000 of CDBG funds to be used on a project yet to be determined.
Total Capital Projects Fund fiscal year 2024 budgeted revenues and transfer in are
$71,288,266.
512
The changes to the 2023 CIP are amended into the fiscal year 2023 operating budget.
The fiscal year 2023 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 2023 are
$91,139,409; the revised budget includes the 2023 CIP expenditures of $44,277,970
and prior year project carry forwards of $46,861,439.
The revised fiscal year 2023 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 2023 are $45,394,194;
the revised budget includes the 2023 CIP funding sources of $39,384,970 and a transfer
in from the TIF funds to reimburse for prior year expenditures of $25,758, and prior year
project carry forwards of $5,983,466.
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 2024 is $6,032,411.
513
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 37,683,022$ 38,062,482$ 42,097,081$ 46,226,581$ 481,365$ 6,032,411$
Revenues:
Use Of Money And Property
Interest Revenues 499,001$ 162,752$ 139,244$ 3,912$ -$ -$
Intergovernmental
Federal Intergovernmental Revenue 1,044,497 1,458,355 4,153,774 7,769,445 420,000 21,885,000
Disaster Assistance - - - - - -
Other State Grants 4,961,896 1,643,322 1,276,345 3,429,900 850,000 9,400,000
State 28E Agreements 90,661 91,484 95,035 325,000 525,000 -
Local 28E Agreements 25,000 31,740 25,000 911,799 30,000 -
Charges of Fees & Services
Development Fees 93,462 355,368 - - - -
Miscellaneous
Contributions & Donations 25,000 6,495 52,367 235,183 - -
Printed Materials 885 525 570 - - -
Other Miscellaneous Revenue 121,490 288,162 634,881 200,000 - -
Other Financial Sources
Debt Sales 13,012,385 12,744,378 10,790,326 9,330,000 42,535,000 12,925,000
Sub-Total Revenues 19,874,276 16,782,581 17,167,542 22,205,239 44,360,000 44,210,000
Transfers In:Transfers-In from Governmental
Funds 4,751,737 4,456,604 6,381,585 8,587,805 6,954,516 15,493,470
Transfers-In from Enterprise Funds 8,020,378 7,447,763 6,843,773 13,501,150 12,298,750 13,406,500
Miscellaneous Transfers-In 3,335 35,351 1,081,114 - 75,000 -
Internal Service (Non-Budgetary):
Equipment Fund - - - 1,000,000 7,500,000 -
ITS Fund - - - 100,000 100,000 100,000
Sub-Total Transfers In 12,775,451 11,939,718 14,306,472 23,188,955 26,928,266 28,999,970
Total Revenues & Transfers In 32,649,727$ 28,722,299$ 31,474,014$ 45,394,194$ 71,288,266$ 73,209,970$
Expenditures:
Governmental:
General Government 1,060,808$ 2,827,102$ 231,848$ 923,566$ 415,000$ 525,000$
Culture & Recreation 5,556,924 2,482,195 2,643,138 13,971,483 2,520,000 14,585,000
Community and Economic Dvlpmnt 237,979 97,096 64,271 395,967 - -
Public Safety 768,914 1,895,807 636,140 4,992,110 - -
Public Works 16,948,609 11,031,324 16,102,880 37,237,822 28,243,470 24,105,470
Enterprise:
Parking Operations 70,266 61,616 725,851 3,189,596 1,000,000 650,000
Public Transportation 36,345 89,234 148,467 909,426 325,000 22,575,000
Wastewater Treatment 3,025,409 2,453,813 2,980,470 13,464,414 25,755,000 3,213,500
Water Operations 1,137,779 376,206 1,240,873 2,726,376 3,144,000 1,400,000
Refuse Operations - - 544,461 - - -
Landfill - 879,645 750,540 8,252,060 3,027,750 403,000
Storm Water 594,327 879,466 500,295 3,214,442 740,000 780,000
Airport 1,082,908 664,196 350,281 1,762,147 467,000 3,300,000
Internal Service (Non-Budgetary):
ITS Fund - - - 100,000 100,000 100,000
Sub-Total Expenditures 30,520,267 23,737,700 26,919,514 91,139,409 65,737,220 71,636,970
Transfers Out:
Miscellaneous Transfers Out 1,750,000 950,000 425,000 - - -
Sub-Total Transfers Out 1,750,000 950,000 425,000 - - -
Total Expenditures & Transfers Out 32,270,267$ 24,687,700$ 27,344,514$ 91,139,409$ 65,737,220$ 71,636,970$
Fund Balance, June 30 38,062,482$ 42,097,081$ 46,226,581$ 481,365$ 6,032,411$ 7,605,411$
Capital Projects Fund
Fund Summary
514
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa
CATEGORY SUMMARY
thru2023 2027
TotalCategory2023 2024 2025 2026 2027
Airport 843,000 467,000 3,300,000 1,400,000 1,170,000 7,180,000
Equipment 1,000,000 12,000,000 13,000,000
Finance Administration 100,000 100,000 100,000 100,000 100,000 500,000
Fire 3,495,000 2,050,000 9,500,000 15,045,000
Government Buildings 1,350,000 1,110,000 725,000 1,050,000 1,050,000 5,285,000
Landfill 6,005,000 3,027,750 403,000 540,000 9,975,750
Library 55,000 375,000 400,000 830,000
Parking Operations 840,000 1,000,000 650,000 500,000 500,000 3,490,000
Parks Maintenance 7,000,000 1,270,000 2,485,000 4,710,000 1,535,000 17,000,000
Police 110,000 110,000
Public Works Administration 400,000 650,000 1,050,000
Recreation 500,000 9,700,000 10,200,000
Senior Center 2,750,000 1,825,000 1,825,000 6,400,000
Stormwater 640,000 740,000 780,000 1,090,000 240,000 3,490,000
Street Operations 9,731,470 15,593,470 24,105,470 18,003,470 14,823,470 82,257,350
Transit Operations 475,000 325,000 22,575,000 75,000 75,000 23,525,000
Wastewater Treatment 8,471,000 25,755,000 3,213,500 3,593,500 3,667,500 44,700,500
Water Operations 1,067,500 3,144,000 1,400,000 1,800,000 1,550,000 8,961,500
44,277,970 65,737,220 71,636,970 37,136,970 34,210,970 253,000,100TOTAL
515
Airport, $7,180,000
Finance Administration, $500,000
Fire, $15,045,000
Equipment, $13,000,000
Landfill, $9,975,750
Library, $830,000 Government Buildings, $5,285,000
Parks Maint, $17,000,000 Parking, $3,490,000
Police, $110,000
Public Works Admin, $1,050,000
Recreation, $10,200,000
Senior Center, $6,400,000
Stormwater, $3,490,000
Streets, $82,257,350
Transit, $23,525,000
Wastewater, $44,700,500
Water, $8,961,500
Capital Improvement Programby Division2023-2027$253,000,100
516
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa
PROJECTS BY CATEGORY
2023 2027thru
Total2023 2024 2025 2026 2027Category Project # Priority
Airport
A3465 150,000150,000Runway 7 Environmental Assessment 1
A3466 1,170,0001,170,000Runway 7 Extension (213') 2
A3471 650,000650,000Runway 12/30 Threshold Displacement/Relocation 1
A3473 1,250,0001,250,000Airport Apron Expansion 2
A3474 300,000300,000Runway 7/25 Pavement Repairs 2
A3475 167,000167,000Runway 12/30 Pavement Repairs 1
A3477 18,00018,000Airport Wayfinding 1
A3478 3,300,0003,300,000Terminal Building Remodel/Reconstruction 2
A3479 25,00025,000Airport Terminal Building Rehab 1
A3480 150,000150,000Terminal Building Space Needs Study 1
7,180,000843,000 467,000 3,300,000 1,400,000 1,170,000Airport Total
Equipment
P3953 13,000,0001,000,000 12,000,000Equipment Maintenance Facility replacement 2
13,000,0001,000,000 12,000,000Equipment Total
Finance Administration
I4721 500,000100,000 100,000 100,000 100,000 100,000Fiber Infill & Cameras 2
500,000100,000 100,000 100,000 100,000 100,000Finance Administration Total
Fire
Z4406 4,850,0003,300,000 1,550,000Fire Apparatus Replacement Program 1
Z4410 85,00085,000Fire Station #1 Carpet/Tile Flooring Replacement 2
Z4411 10,000,000500,000 9,500,000Fire Station #5 Construction and #3 Replacement 2
Z4412 110,000110,000Fire Station #2 Roof Replacement 2
15,045,0003,495,000 2,050,000 9,500,000Fire Total
Government Buildings
R4129 450,000250,000 50,000 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
R4351 2,100,000700,000 700,000 700,000Recreation Center Improvements 1
R4381 950,000800,000 150,000Event Facility Improvements 2
R4388 285,00060,000 225,000ADA Elevator Improvements 1
5,285,0001,350,000 1,110,000 725,000 1,050,000 1,050,000Government Buildings Total
Landfill
L3328 3,500,000500,000 3,000,000Landfill Equipment Building Replacement 2
L3333 350,000350,000Compost Pad Improvements 2
L3335 600,00060,000 540,000Landfill Dual Extraction System Expansion 3
L3338 4,855,0004,855,000Future Landfill Cell 1
517
Total2023 2024 2025 2026 2027Category Project # Priority
L3347 300,000300,000Compost Turner 3
L3348 370,75027,750 343,000Site Flow Improvements 3
9,975,7506,005,000 3,027,750 403,000 540,000Landfill Total
Library
B4343 775,000375,000 400,000Carpet and Furnishings Replacement 2
B4347 55,00055,000ICPL Boardroom & Meeting Room E Renovation 2
830,00055,000 375,000 400,000Library Total
Parking Operations
T3004 2,500,000500,000 500,000 500,000 500,000 500,000Parking Facility Restoration Repair 2
T3021 50,00050,000Video Cameras for Parking Facilities 3
T3025 240,000240,000Replacement of LED fixtures in Parking Facilities 2
T3026 550,00050,000 500,000Tower Place Drainage Modifications 1
T3028 150,000150,000Tower Place Office Remodel 3
3,490,000840,000 1,000,000 650,000 500,000 500,000Parking Operations Total
Parks Maintenance
R4130 450,00090,000 90,000 90,000 90,000 90,000Parks Annual Improvements/Maintenance 1
R4132 120,00030,000 30,000 30,000 30,000Park Annual ADA Accessibility Improvements 2
R4206 200,00040,000 40,000 40,000 40,000 40,000Intra-city Bike Trails/Bridges 2
R4224 200,000200,000Hickory Hill Park Ecological Restoration 1
R4227 1,700,000200,000 1,500,000Hwy 6 Sidepath - Broadway to Fairmeadows 5
R4346 525,000250,000 275,000Palisades or Stone Bridge Park Development 2
R4358 600,000600,000Lower City Park Shelters & Restroom Replacement 2
R4359 350,000350,000Kiwanis 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 400,000400,000Hickory Hill Park Conklin St Imp & Master Plan Upd 2
R4371 200,000200,000Happy Hollow Playground Replacement 2
R4372 2,000,0002,000,000Terrell Mill Skate Park Redevelopment 2
R4374 1,050,0001,050,000Mercer 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
R4384 135,000135,000Benton Hills Playground Replacement 2
R4385 325,000325,000College Green Park Playground 2
R4387 790,000790,000Willow Creek Trail Replacement 2
R4389 300,000300,000N. Market Square Playground Replacement 2
R4390 240,000240,000Reno Street Park Renovations 2
R4391 400,000400,000Tennis Court Renovations 5
R4392 700,000700,000Westside Park Land Acquisition 2
R4395 140,000140,000Calder Park Connection & Ada Accessible Trl 2
R4396 250,000250,000Waterworks Park Boat Ramp 2
R4397 200,000200,000Court Hill Trail Beech to Scott Replacement 2
R4398 300,000300,000Thornberry and Rita's Ranch Dog Park Improvements 2
R4399 600,000600,000Sturgis Ferry Boat Drop Improvements 2
R4400 150,000150,000Mercer Shelter Replacement 2
R4401 225,000225,000Parks Storage Building 2
R4403 1,900,000200,000 250,000 1,450,000Carson Lake Park 2
R4404 700,000100,000 600,000Iowa River Corridor Trail - Gateway Segment 3
17,000,0007,000,000 1,270,000 2,485,000 4,710,000 1,535,000Parks Maintenance Total
Police
Y4447 110,000110,000Animal Shelter Standby Generator 2
518
Total2023 2024 2025 2026 2027Category Project # Priority
110,000110,000Police Total
Public Works Administration
P3988 650,000650,000Entrance Way Improvements 4
P3989 400,000400,000American Legion Rd/First Ave Landscaping Project 5
1,050,000400,000 650,000Public Works Administration Total
Recreation
R4229 10,200,000500,000 9,700,000City Park Pool Replacement 3
10,200,000500,000 9,700,000Recreation Total
Senior Center
K1001 2,750,0002,750,000Senior Center Facility Exterior Improvements 4
K1002 3,650,0001,825,000 1,825,000Senior Center Interior Improvements Project 3
6,400,0002,750,000 1,825,000 1,825,000Senior Center Total
Stormwater
M3631 1,200,000240,000 240,000 240,000 240,000 240,000Annual Stormwater Improvements 2
M3634 450,00050,000 400,000Rundell Street Pump Station Vault Modifications 2
M3635 990,000140,000 850,000River Street Storm Sewer Improvements 2
M3637 450,000450,000Peterson Street Storm Sewer Improvments 1
M3638 400,000400,000Storm Sewer Asset Inventory 3
3,490,000640,000 740,000 780,000 1,090,000 240,000Stormwater Total
Street Operations
S3814 1,000,000200,000 200,000 200,000 200,000 200,000Annual Traffic Signal Projects 3
S3816 75,00015,000 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 10,626,9402,125,388 2,125,388 2,125,388 2,125,388 2,125,388Annual Pavement Rehabilitation 1
S3826 940,410188,082 188,082 188,082 188,082 188,082Underground Electrical Facilities 2
S3827 250,00050,000 50,000 50,000 50,000 50,000Bicycle Master Plan Implementation 3
S3910 1,250,000250,000 250,000 250,000 250,000 250,000Annual Bridge Maintenance & Repair 1
S3939 3,500,0003,500,000Dubuque Street Reconstruction 1
S3946 7,950,0001,100,000 6,850,000Court Street Reconstruction 2
S3951 150,000150,000Hwy 1/Hwy 6 Intersection Improvements Study 2
S3952 18,400,000158,000 18,242,000Dodge Street Reconstruct - Governor to Burlington 2
S3953 5,000,000425,000 4,575,000Market St & Jefferson St Two-Way Conversion 2
S3955 2,300,000265,000 2,035,000N. Gilbert Street Reconstruction 2
S3956 4,200,0004,200,000Gilbert Street Bridge Replacement 1
S3959 13,200,0001,000,000 12,200,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2
S3960 100,000100,000Oakdale Blvd Extension - Alignment Study 2
S3963 9,325,00025,000 325,000 800,000 2,450,000 5,725,000Burlington Street Bridge Replacement 1
S3978 1,685,000110,000 1,575,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1
S3980 100,000100,000Kittly Lee Road SW - Functional Design 2
S3981 320,000320,000Camp Cardinal / Kennedy Parkway - Ped Accom 2
S3982 475,000475,000North Dodge St / ACT Circle - Signalization 2
S3983 800,000800,000Iowa Avenue Improvements 2
S3984 110,000110,000High Street & Southgate Ave Sidewalk Infill Proj 3
82,257,3509,731,470 15,593,470 24,105,470 18,003,470 14,823,470Street Operations Total
Transit Operations
T3055 23,000,000250,000 250,000 22,500,000Transit Maintenance Facility Relocation 2
519
Total2023 2024 2025 2026 2027Category Project # Priority
T3059 375,00075,000 75,000 75,000 75,000 75,000Transit Interchange and Bus Stop Improvements 2
T3068 150,000150,000Transit Bus Video System 2
23,525,000475,000 325,000 22,575,000 75,000 75,000Transit Operations Total
Wastewater Treatment
V3101 3,750,000750,000 750,000 750,000 750,000 750,000Annual Sewer Main Replacement 2
V3151 13,000,000900,000 12,100,000Digester Complex Rehabilitation 1
V3155 4,390,0004,390,000Rohret South Sewer 2
V3162 755,000155,000 600,000Benton Street Trunk Sewer Improvements 1
V3164 1,313,500105,000 1,208,500Return Activated Sludge Pump Replacement 2
V3165 2,038,000160,000 1,878,000Replacement of Influent Pump Station Pumps 2
V3169 2,825,000325,000 2,500,000Napoleon Lift Station Improvements 1
V3170 447,00097,000 350,000WWTP Roof Replacements 1
V3172 204,000204,000Highlander Lift Station Improvements 2
V3173 175,000175,000Jet Truck Replacement 1
V3177 743,00060,000 341,500 341,500HVAC Replacement 2
V3178 685,000685,000Primary Clarifier Repairs 2
V3181 299,000299,000Wastewater Division Master Plan 2
V3183 76,00076,000Effluent Water Pump Station Improvements 2
V3184 14,000,0001,800,000 12,200,000Wastewater Digester Gas Improvements 2
44,700,5008,471,000 25,755,000 3,213,500 3,593,500 3,667,500Wastewater Treatment Total
Water Operations
W3300 650,00050,000 600,000Bradford Drive Water Main Replacement 3
W3314 650,00050,000 600,000High Service Pump VFD Replacement 2
W3317 50,00050,000Water Front Meeting Room A/V Upgrades 3
W3320 661,50067,500 594,000Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl 1
W3321 150,000150,000Treatment Technology Study 2
W3322 2,500,0002,500,000Collector Well #2 Cleaning and Upgrade 1
W3324 75,00075,000Water Plant HVAC Study 3
W3325 600,000600,000Roof Replacements 2
W3326 600,000600,000Treatment Process Update 2
W3327 600,000600,000Melrose Water Main Camp Cardinal to 218 2
W3328 225,000225,000Powerhouse Dam Rehabilitation 1
W3329 800,000800,000GSR Upgrade and Repairs 1
W3330 550,000550,000Water Plant Flowemeter Replacement 1
W3331 500,000500,000Water Storage 2
W3332 200,000200,000Peninsual Well Field Antenna 3
W3333 150,000150,000Relocate Bulk Water Station 3
8,961,5001,067,500 3,144,000 1,400,000 1,800,000 1,550,000Water Operations Total
GRAND TOTAL 253,000,10044,277,970 65,737,220 71,636,970 37,136,970 34,210,970
520
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa
FUNDING SOURCE SUMMARY
2023 thru 2027
TotalSource2023 2024 2025 2026 2027
AIRPORT FUND 566,65097,650 47,000 165,000 140,000 117,000
EMERGENCY LEVY 1,750,000350,000 350,000 350,000 350,000 350,000
EQUIPMENT FUND 8,500,0001,000,000 7,500,000
FACILITY REPLACEMENT RESERVE 23,500,000750,000 1,500,000 10,125,000 1,625,000 9,500,000
FEDERAL GRANTS 30,658,0002,020,000 420,000 21,885,000 5,280,000 1,053,000
GENERAL FUND 6,965,0002,465,000 1,285,000 1,210,000 1,070,000 935,000
GO BONDS-ESSENTIAL PURPOSE 59,200,0006,735,000 13,135,000 10,825,000 12,820,000 15,685,000
GO BONDS-GENERAL PURPOSE 8,755,0002,705,000 1,400,000 2,100,000 1,850,000 700,000
ITS FUND 500,000100,000 100,000 100,000 100,000 100,000
LANDFILL FUND 5,570,750600,000 4,027,750 403,000 540,000
LANDFILL REPLACEMENT RESERVE 4,855,0004,855,000
OTHER LOCAL GOVERNMENTS 160,000160,000
OTHER STATE GRANTS 12,075,3501,825,350 850,000 9,400,000
PARKING FUND 3,490,000840,000 1,000,000 650,000 500,000 500,000
REFUSE COLLECTION FUND 250,000250,000
REIMBURSEMENT OF EXPENSES 200,000200,000
REVENUE BONDS 28,000,00028,000,000
ROAD USE TAX FUND 13,900,0002,715,000 2,765,000 2,715,000 2,615,000 3,090,000
STORMWATER FUND 3,740,000640,000 990,000 780,000 1,090,000 240,000
TAX INCREMENT FINANCING 2,000,0002,000,000
TRANSIT FUND 8,525,000475,000 325,000 7,575,000 75,000 75,000
UNIVERSITY OF IOWA 2,175,0001,500,000 525,000 150,000
UTILITY FRANCHISE TAX 1,567,350313,470 313,470 313,470 313,470 313,470
WASTEWATER FUND 19,060,5006,131,000 2,455,000 3,213,500 3,593,500 3,667,500
WATER FUND 9,761,5001,067,500 3,944,000 1,400,000 1,800,000 1,550,000
39,384,970 71,182,220 73,209,970 33,911,970 38,035,970 255,725,100GRAND TOTAL
521
Utility Franchise Tax,
$1,567,350
Facility Replacement
Reserve, $23,500,000
Federal Grants,
$30,658,000
University of Iowa,
$2,175,000
Other State Grants,
$12,075,350General Fund, $6,965,000Road Use Tax,
$13,900,000
Water, $9,761,500
Wastewater, $19,060,500
Parking, $3,490,000
Transit, $8,525,000
Airport, $566,650
Landfill, $10,425,750
Stormwater, $3,740,000
Tax Increment Financing,
$2,000,000
Emergency Levy,
$1,750,000
Refuse Collection,
$250,000
Equipment, $8,500,000 GO Bonds, $67,955,000
ITS, $500,000 Other Local
Governments, $160,000
Reimbursement of
Expenses, $200,000
Revenue Bonds,
$28,000,000
Capital Improvement Program
by Funding Source
2023-2027
$255,725,100
522
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa
PROJECTS BY FUNDING SOURCE
2023 2027thru
TotalSource Project # Priority 2023 2024 2025 2026 2027
AIRPORT FUND
A3465 15,00015,000Runway 7 Environmental Assessment 1
A3466 117,000117,000Runway 7 Extension (213')2
A3471 65,00065,000Runway 12/30 Threshold Displacement/Relocation 1
A3473 125,000125,000Airport Apron Expansion 2
A3474 30,00030,000Runway 7/25 Pavement Repairs 2
A3475 17,00017,000Runway 12/30 Pavement Repairs 1
A3477 10,50010,500Airport Wayfinding 1
A3478 165,000165,000Terminal Building Remodel/Reconstruction 2
A3479 7,1507,150Airport Terminal Building Rehab 1
A3480 15,00015,000Terminal Building Space Needs Study 1
566,65097,650 47,000 165,000 140,000 117,000AIRPORT 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 8,500,0001,000,000 7,500,000Equipment Maintenance Facility replacement 2
8,500,0001,000,000 7,500,000EQUIPMENT FUND Total
FACILITY REPLACEMENT RESER
K1001 750,000750,000Senior Center Facility Exterior Improvements 4
K1002 2,250,0001,125,000 1,125,000Senior Center Interior Improvements Project 3
P3953 1,000,0001,000,000Equipment Maintenance Facility replacement 2
R4229 9,500,000500,000 9,000,000City Park Pool Replacement 3
Z4411 10,000,000500,000 9,500,000Fire Station #5 Construction and #3 Replacement 2
23,500,000750,000 1,500,000 10,125,000 1,625,000 9,500,000FACILITY REPLACEMENT
RESERVE Total
FEDERAL GRANTS
A3465 135,000135,000Runway 7 Environmental Assessment 1
A3466 1,053,0001,053,000Runway 7 Extension (213')2
A3471 585,000585,000Runway 12/30 Threshold Displacement/Relocation 1
A3473 1,125,0001,125,000Airport Apron Expansion 2
A3474 270,000270,000Runway 7/25 Pavement Repairs 2
A3475 150,000150,000Runway 12/30 Pavement Repairs 1
A3478 3,135,0003,135,000Terminal Building Remodel/Reconstruction 2
A3480 135,000135,000Terminal Building Space Needs Study 1
523
TotalSource Project # Priority 2023 2024 2025 2026 2027
R4227 520,000520,000Hwy 6 Sidepath - Broadway to Fairmeadows 5
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
S3963 300,000300,000Burlington Street Bridge Replacement 1
T3055 15,000,00015,000,000Transit Maintenance Facility Relocation 2
30,658,0002,020,000 420,000 21,885,000 5,280,000 1,053,000FEDERAL GRANTS Total
GENERAL FUND
B4343 775,000375,000 400,000Carpet and Furnishings Replacement 2
B4347 55,00055,000ICPL Boardroom & Meeting Room E Renovation 2
P3988 550,000550,000Entrance Way Improvements 4
R4129 450,000250,000 50,000 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 120,00030,000 30,000 30,000 30,000Park Annual ADA Accessibility Improvements 2
R4206 200,00040,000 40,000 40,000 40,000 40,000Intra-city Bike Trails/Bridges 2
R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 1
R4346 525,000250,000 275,000Palisades or Stone Bridge Park Development 2
R4372 500,000500,000Terrell Mill Skate Park Redevelopment 2
R4374 350,000350,000Mercer Park Ball Diamond Improvements 3
R4381 150,000150,000Event Facility Improvements 2
R4384 135,000135,000Benton Hills Playground Replacement 2
R4387 155,000155,000Willow Creek Trail Replacement 2
R4388 285,00060,000 225,000ADA Elevator Improvements 1
R4391 400,000400,000Tennis Court Renovations 5
R4395 140,000140,000Calder Park Connection & Ada Accessible Trl 2
R4397 200,000200,000Court Hill Trail Beech to Scott Replacement 2
R4398 300,000300,000Thornberry and Rita's Ranch Dog Park Improvements 2
R4399 600,000600,000Sturgis Ferry Boat Drop Improvements 2
R4400 150,000150,000Mercer Shelter Replacement 2
R4401 225,000225,000Parks Storage Building 2
6,965,0002,465,000 1,285,000 1,210,000 1,070,000 935,000GENERAL FUND Total
GO BONDS-ESSENTIAL PURPOSE
P3989 400,000400,000American Legion Rd/First Ave Landscaping Project 5
R4227 1,180,0001,180,000Hwy 6 Sidepath - Broadway to Fairmeadows 5
R4358 600,000600,000Lower City Park Shelters & Restroom Replacement 2
R4359 350,000350,000Kiwanis Park Playground & Shelter Renovation 2
R4363 600,000600,000Upper City Park Improvements 2
R4365 400,000400,000Hickory Hill Park Conklin St Imp & Master Plan Upd 2
R4371 200,000200,000Happy Hollow Playground Replacement 2
R4375 300,000300,000Hunter's Run Park Playground & Shelter 2
R4385 325,000325,000College Green Park Playground 2
R4389 300,000300,000N. Market Square Playground Replacement 2
R4390 240,000240,000Reno Street Park Renovations 2
R4403 1,900,0001,900,000Carson Lake Park 2
R4404 700,000700,000Iowa River Corridor Trail - Gateway Segment 3
S3939 3,800,0003,800,000Dubuque Street Reconstruction 1
S3946 8,100,0008,100,000Court Street Reconstruction 2
S3952 5,500,0005,500,000Dodge Street Reconstruct - Governor to Burlington 2
S3953 5,000,0005,000,000Market St & Jefferson St Two-Way Conversion 2
S3955 2,500,0002,500,000N. Gilbert Street Reconstruction 2
524
TotalSource Project # Priority 2023 2024 2025 2026 2027
S3956 3,175,0003,175,000Gilbert Street Bridge Replacement 1
S3959 9,700,0009,700,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2
S3963 9,025,0009,025,000Burlington Street Bridge Replacement 1
S3978 635,000635,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1
S3981 160,000160,000Camp Cardinal / Kennedy Parkway - Ped Accom 2
S3983 800,000800,000Iowa Avenue Improvements 2
S3984 110,000110,000High Street & Southgate Ave Sidewalk Infill Proj 3
Z4406 3,200,0001,800,000 1,400,000Fire Apparatus Replacement Program 1
59,200,0006,735,000 13,135,000 10,825,000 12,820,000 15,685,000GO BONDS-ESSENTIAL PURPOSE
Total
GO BONDS-GENERAL PURPOSE
K1002 1,400,000700,000 700,000Senior Center Interior Improvements Project 3
P3953 700,000700,000Equipment Maintenance Facility replacement 2
R4229 700,000700,000City Park Pool Replacement 3
R4351 2,100,000700,000 700,000 700,000Recreation Center Improvements 1
R4362 450,000450,000Napoleon Park Softball Fields 5-8 Renovation 3
R4372 700,000700,000Terrell Mill Skate Park Redevelopment 2
R4374 700,000700,000Mercer Park Ball Diamond Improvements 3
R4381 300,000300,000Event Facility Improvements 2
R4387 700,000700,000Willow Creek Trail Replacement 2
R4392 700,000700,000Westside Park Land Acquisition 2
Y4447 110,000110,000Animal Shelter Standby Generator 2
Z4410 85,00085,000Fire Station #1 Carpet/Tile Flooring Replacement 2
Z4412 110,000110,000Fire Station #2 Roof Replacement 2
8,755,0002,705,000 1,400,000 2,100,000 1,850,000 700,000GO BONDS-GENERAL PURPOSE
Total
ITS FUND
I4721 500,000100,000 100,000 100,000 100,000 100,000Fiber Infill & Cameras 2
500,000100,000 100,000 100,000 100,000 100,000ITS FUND Total
LANDFILL FUND
L3328 3,500,0003,500,000Landfill Equipment Building Replacement 2
L3333 350,000350,000Compost Pad Improvements 2
L3335 600,00060,000 540,000Landfill Dual Extraction System Expansion 3
L3347 250,000250,000Compost Turner 3
L3348 370,75027,750 343,000Site Flow Improvements 3
P3953 500,000500,000Equipment Maintenance Facility replacement 2
5,570,750600,000 4,027,750 403,000 540,000LANDFILL FUND Total
LANDFILL REPLACEMENT RESE
L3338 4,855,0004,855,000Future Landfill Cell 1
4,855,0004,855,000LANDFILL REPLACEMENT
RESERVE Total
OTHER LOCAL GOVERNMENTS
S3981 160,000160,000Camp Cardinal / Kennedy Parkway - Ped Accom 2
525
TotalSource Project # Priority 2023 2024 2025 2026 2027
160,000160,000OTHER LOCAL GOVERNMENTS
Total
OTHER STATE GRANTS
A3477 7,5007,500Airport Wayfinding 1
A3479 17,85017,850Airport Terminal Building Rehab 1
L3347 50,00050,000Compost Turner 3
R4224 200,000200,000Hickory Hill Park Ecological Restoration 1
R4372 800,000800,000Terrell Mill Skate Park Redevelopment 2
R4381 500,000500,000Event Facility Improvements 2
R4396 250,000250,000Waterworks Park Boat Ramp 2
S3952 9,400,0009,400,000Dodge Street Reconstruct - Governor to Burlington 2
S3978 850,000850,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1
12,075,3501,825,350 850,000 9,400,000OTHER STATE GRANTS Total
PARKING FUND
T3004 2,500,000500,000 500,000 500,000 500,000 500,000Parking Facility Restoration Repair 2
T3021 50,00050,000Video Cameras for Parking Facilities 3
T3025 240,000240,000Replacement of LED fixtures in Parking Facilities 2
T3026 550,00050,000 500,000Tower Place Drainage Modifications 1
T3028 150,000150,000Tower Place Office Remodel 3
3,490,000840,000 1,000,000 650,000 500,000 500,000PARKING FUND Total
REFUSE COLLECTION FUND
P3953 250,000250,000Equipment Maintenance Facility replacement 2
250,000250,000REFUSE COLLECTION FUND Total
REIMBURSEMENT OF EXPENSES
S3956 200,000200,000Gilbert Street Bridge Replacement 1
200,000200,000REIMBURSEMENT OF EXPENSES
Total
REVENUE BONDS
V3151 14,000,00014,000,000Digester Complex Rehabilitation 1
V3184 14,000,00014,000,000Wastewater Digester Gas Improvements 2
28,000,00028,000,000REVENUE BONDS Total
ROAD USE TAX FUND
S3814 1,000,000200,000 200,000 200,000 200,000 200,000Annual Traffic Signal Projects 3
S3816 75,00015,000 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 10,000,0002,000,000 2,000,000 2,000,000 2,000,000 2,000,000Annual Pavement Rehabilitation 1
S3827 250,00050,000 50,000 50,000 50,000 50,000Bicycle Master Plan Implementation 3
S3910 1,250,000250,000 250,000 250,000 250,000 250,000Annual Bridge Maintenance & Repair 1
S3951 150,000150,000Hwy 1/Hwy 6 Intersection Improvements Study 2
S3960 100,000100,000Oakdale Blvd Extension - Alignment Study 2
S3980 100,000100,000Kittly Lee Road SW - Functional Design 2
526
TotalSource Project # Priority 2023 2024 2025 2026 2027
S3982 475,000475,000North Dodge St / ACT Circle - Signalization 2
13,900,0002,715,000 2,765,000 2,715,000 2,615,000 3,090,000ROAD USE TAX FUND Total
STORMWATER FUND
M3631 1,200,000240,000 240,000 240,000 240,000 240,000Annual Stormwater Improvements 2
M3634 450,00050,000 400,000Rundell Street Pump Station Vault Modifications 2
M3635 990,000140,000 850,000River Street Storm Sewer Improvements 2
M3637 450,000450,000Peterson Street Storm Sewer Improvments 1
M3638 400,000400,000Storm Sewer Asset Inventory 3
P3953 250,000250,000Equipment Maintenance Facility replacement 2
3,740,000640,000 990,000 780,000 1,090,000 240,000STORMWATER 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 8,000,000250,000 250,000 7,500,000Transit Maintenance Facility Relocation 2
T3059 375,00075,000 75,000 75,000 75,000 75,000Transit Interchange and Bus Stop Improvements 2
T3068 150,000150,000Transit Bus Video System 2
8,525,000475,000 325,000 7,575,000 75,000 75,000TRANSIT FUND Total
UNIVERSITY OF IOWA
P3988 100,000100,000Entrance Way Improvements 4
S3978 425,000425,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1
Z4406 1,650,0001,500,000 150,000Fire Apparatus Replacement Program 1
2,175,0001,500,000 525,000 150,000UNIVERSITY 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
V3155 4,750,0004,750,000Rohret South Sewer 2
V3162 755,000155,000 600,000Benton Street Trunk Sewer Improvements 1
V3164 1,313,500105,000 1,208,500Return Activated Sludge Pump Replacement 2
V3165 2,038,000160,000 1,878,000Replacement of Influent Pump Station Pumps 2
V3169 2,825,000325,000 2,500,000Napoleon Lift Station Improvements 1
V3170 447,00097,000 350,000WWTP Roof Replacements 1
V3172 204,000204,000Highlander Lift Station Improvements 2
V3173 175,000175,000Jet Truck Replacement 1
V3177 743,00060,000 341,500 341,500HVAC Replacement 2
V3178 685,000685,000Primary Clarifier Repairs 2
527
TotalSource Project # Priority 2023 2024 2025 2026 2027
V3181 299,000299,000Wastewater Division Master Plan 2
V3183 76,00076,000Effluent Water Pump Station Improvements 2
19,060,5006,131,000 2,455,000 3,213,500 3,593,500 3,667,500WASTEWATER FUND Total
WATER FUND
P3953 800,000800,000Equipment Maintenance Facility replacement 2
W3300 650,00050,000 600,000Bradford Drive Water Main Replacement 3
W3314 650,00050,000 600,000High Service Pump VFD Replacement 2
W3317 50,00050,000Water Front Meeting Room A/V Upgrades 3
W3320 661,50067,500 594,000Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl 1
W3321 150,000150,000Treatment Technology Study 2
W3322 2,500,0002,500,000Collector Well #2 Cleaning and Upgrade 1
W3324 75,00075,000Water Plant HVAC Study 3
W3325 600,000600,000Roof Replacements 2
W3326 600,000600,000Treatment Process Update 2
W3327 600,000600,000Melrose Water Main Camp Cardinal to 218 2
W3328 225,000225,000Powerhouse Dam Rehabilitation 1
W3329 800,000800,000GSR Upgrade and Repairs 1
W3330 550,000550,000Water Plant Flowemeter Replacement 1
W3331 500,000500,000Water Storage 2
W3332 200,000200,000Peninsual Well Field Antenna 3
W3333 150,000150,000Relocate Bulk Water Station 3
9,761,5001,067,500 3,944,000 1,400,000 1,800,000 1,550,000WATER FUND Total
255,725,10039,384,970 71,182,220 73,209,970 33,911,970 38,035,970GRAND TOTAL
528
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa
PROJECTS BY DEPARTMENT WITH DESCRIPTIONS
2023 2027thru
FINANCE
Total2023 2024 2025 2026 2027Department Project # Priority
I4721 500,000100,000 100,000 100,000 100,000 100,000Fiber Infill & Cameras 2
500,000100,000 100,000 100,000 100,000 100,000FINANCE Total
Expansion of the City's fiber optic network. Creation of redundant fiber optic rings, placement of cable underground when opportunities
arise, expansion to unserved facilites. ITS always includes our original partners (Johnson County, ICCSD, University of Iowa) when
planning expansion and redundant routes. Additional video cameras.
I4721
Fiber Infill & Cameras
529
PARKS & RECREATION
Total2023 2024 2025 2026 2027Department Project # Priority
R4129 450,000250,000 50,000 50,000 50,000 50,000City Hall - Other Projects 2
R4130 450,00090,000 90,000 90,000 90,000 90,000Parks Annual Improvements/Maintenance 2
R4132 120,00030,000 30,000 30,000 30,000Park Annual ADA Accessibility Improvements 2
R4194 1,250,000250,000 250,000 250,000 250,000 250,000Climate Action Facility Improvements 2
R4206 200,00040,000 40,000 40,000 40,000 40,000Intra-city Bike Trails/Bridges 2
R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 2
R4380 500,000100,000 100,000 100,000 100,000 100,000Annual Contracted Tree Planting 2
3,220,000810,000 580,000 610,000 610,000 610,000PARKS & RECREATION Total
City Hall Roof Replacement; FY23 Lower Level Restroom ADA Remodel; 2024 East ADA exterior entry stair and ramp; FY25 HVAC
System (AHU 2 and AHU-N) in mechanical room 2nd floor north court; FY2026 Employee Fitness Room ADA Remodel
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
An annual fund for sustainability projects to improve municipal building systems in regard to both energy savings and climate action
initiatives. Projects may include, but not be limited to, building insultation and envelopes, LED lighting upgrades, HVAC systems,
geothermal, solar panels and other infrastructure improvements that reduces the City's carbon footprint and greening of City structures.
R4194
Climate Action Facility Improvements
Annual appropriation for the construction or repair of bike trails.
R4206
Intra-city Bike Trails/Bridges
Annual Projects to maintain RALRC and Mercer/Scanlon Recreation Centers. 2023 Building Indoor Signage ($31,250- updated cost);
Acoustical ceiling grid and ceiling tile replacement ($27,681.25): 2023 RALRC total $58,931.25; 2024 RALRC vinyl flooring and mastic
removal replacement $77,232 updated; 2024 RALRC Craft Room Renovations; 2024 Renovate former Shooting Range and lowerlevel
storage; 2025 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
530
PUBLIC WORKS
Total2023 2024 2025 2026 2027Department Project # Priority
M3631 1,200,000240,000 240,000 240,000 240,000 240,000Annual Stormwater Improvements 2
S3814 1,000,000200,000 200,000 200,000 200,000 200,000Annual Traffic Signal Projects 2
S3816 75,00015,000 15,000 15,000 15,000 15,000Traffic Calming 2
S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 2
S3824 10,626,9402,125,388 2,125,388 2,125,388 2,125,388 2,125,388Annual Pavement Rehabilitation 2
S3826 940,410188,082 188,082 188,082 188,082 188,082Underground Electrical Facilities 2
S3827 250,00050,000 50,000 50,000 50,000 50,000Bicycle Master Plan Implementation 2
S3910 1,250,000250,000 250,000 250,000 250,000 250,000Annual Bridge Maintenance & Repair 2
V3101 3,750,000750,000 750,000 750,000 750,000 750,000Annual Sewer Main Replacement 2
19,592,3503,918,470 3,918,470 3,918,470 3,918,470 3,918,470PUBLIC 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.
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:
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.
S3910
Annual Bridge Maintenance & Repair
This project consists of annual sanitary sewer repairs and preventive maintenance throughout the sewer system. Work include sewer lining,
spot reairs and manhole lining and replacement.
V3101
Annual Sewer Main Replacement
531
TRANSPORTATION SERVICES
Total2023 2024 2025 2026 2027Department Project # Priority
T3004 2,500,000500,000 500,000 500,000 500,000 500,000Parking Facility Restoration Repair 2
T3059 375,00075,000 75,000 75,000 75,000 75,000Transit Interchange and Bus Stop Improvements 2
2,875,000575,000 575,000 575,000 575,000 575,000TRANSPORTATION 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.
T3059
Transit Interchange and Bus Stop Improvements
532
Project
Airport
A3465 Runway 7 Environmental Assessment…........................537
A3466 Runway 7 Extension (213')…..........................................538
A3471 Runway 12/30 Threshold Displacement/Relocation…....539
A3473 Airport Apron Expansion…............................................. 540
A3474 Runway 7/25 Pavement Repairs….................................541
A3475 Runway 12/30 Pavement Repairs…...............................542
A3477 Airport Wayfinding…....................................................... 543
A3478 Terminal Building Remodel/Reconstruction…................ 544
A3479 Airport Terminal Building Rehab…................................. 545
A3480 Terminal Building Space Needs Study…........................546
Fire
Z4406 Fire Apparatus Replacement Program…........................547
Z4410 Fire Station #1 Carpet/Tile Flooring Replacement…...... 548
Z4411 Fire Station #5 Construction and #3 Replacement…......549
Z4412 Fire Station #2 Roof Replacement….............................. 550
Library
B4343 Carpet and Furnishings Replacement….........................551
B4347 ICPL Boardroom & Meeting Room E Renovation…....... 552
Parks Maintenance
R4224 Hickory Hill Park Ecological Restoration…..................... 553
R4227 Hwy 6 Sidepath - Broadway to Fairmeadows…............. 554
R4229 City Park Pool Replacement…....................................... 555
R4346 Palisades or Stone Bridge Park Development…............ 556
R4351 Recreation Center Improvements…............................... 557
R4358 Lower City Park Shelters & Restroom Replacement…...558
R4359 Kiwanis Park Playground & Shelter Renovation…......... 559
R4362 Napoleon Park Softball Fields 5-8 Renovation…............560
R4363 Upper City Park Improvements…................................... 561
R4365 Hickory Hill Park Conklin St Imp & Master Plan Upd….. 562
R4371 Happy Hollow Playground Replacement….....................563
R4372 Terrell Mill Skate Park Redevelopment…....................... 564
R4374 Mercer Park Ball Diamond Improvements…...................565
R4375 Hunter's Run Park Playground & Shelter….................... 566
Capital Project Funds
Project Listing
533
R4381 Event Facility Improvements…....................................... 567
R4384 Benton Hills Playground Replacement…........................568
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
R4395 Calder Park Connection & Ada Accessible Trl…............ 576
R4396 Waterworks Park Boat Ramp…...................................... 577
R4397 Court Hill Trail Beech to Scott Replacement…............... 578
R4398 Thornberry and Rita's Ranch Dog Park Improvements…579
R4399 Sturgis Ferry Boat Drop Improvements…....................... 580
R4400 Mercer Shelter Replacement….......................................581
R4401 Parks Storage Building…................................................582
R4403 Carson Lake Park…........................................................583
R4404 Iowa River Corridor Trail - Gateway Segment….............584
Police
Y4447 Animal Shelter Standby Generator…..............................585
Landfill
L3328 Landfill Equipment Building Replacement…...................586
L3333 Compost Pad Improvements….......................................587
L3335 Landfill Dual Extraction System Expansion….................588
L3338 Future Landfill Cell…...................................................... 589
L3347 Compost Turner….......................................................... 590
L3348 Site Flow Improvements….............................................. 591
Stormwater
M3634 Rundell Street Pump Station Vault Modifications…........592
M3635 River Street Storm Sewer Improvements….................... 593
M3637 Peterson Street Storm Sewer Improvments…................594
M3638 Storm Sewer Asset Inventory…...................................... 595
Equipment
P3953 Equipment Maintenance Facility replacement….............596
Public Works Administration
P3988 Entrance Way Improvements…...................................... 597
P3989 American Legion Rd/First Ave Landscaping Project…... 598
534
Street Operations
S3939 Dubuque Street Reconstruction….................................. 599
S3946 Court Street Reconstruction…........................................ 600
S3951 Hwy 1/Hwy 6 Intersection Improvements Study…..........601
S3952 Dodge Street Reconstruct - Governor to Burlington…....602
S3953 Market St & Jefferson St Two-Way Conversion….......... 603
S3955 N. Gilbert Street Reconstruction…..................................604
S3956 Gilbert Street Bridge Replacement…..............................605
S3959 Taft Avenue Reconstruct - Am Legion to Lwr West Br… 606
S3960 Oakdale Blvd Extension - Alignment Study….................607
S3963 Burlington Street Bridge Replacement…........................ 608
S3978 Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab…...609
S3980 Kittly Lee Road SW - Functional Design…..................... 610
S3981 Camp Cardinal / Kennedy Parkway - Ped Accom….......611
S3982 North Dodge St / ACT Circle - Signalization…................612
S3983 Iowa Avenue Improvements…........................................613
S3984 High Street & Southgate Ave Sidewalk Infill Proj…........ 614
Wastewater Treatment
V3151 Digester Complex Rehabilitation…................................. 615
V3155 Rohret South Sewer….................................................... 616
V3162 Benton Street Trunk Sewer Improvements…................. 617
V3164 Return Activated Sludge Pump Replacement…............. 618
V3165 Replacement of Influent Pump Station Pumps…............619
V3169 Napoleon Lift Station Improvements…........................... 620
V3170 WWTP Roof Replacements…........................................ 621
V3172 Highlander Lift Station Improvements…......................... 622
V3173 Jet Truck Replacement…............................................... 623
V3177 HVAC Replacement….................................................... 624
V3178 Primary Clarifier Repairs…............................................. 625
V3181 Wastewater Division Master Plan…................................626
V3183 Effluent Water Pump Station Improvements…............... 627
V3184 Wastewater Digester Gas Improvements…....................628
Water Operations
W3300 Bradford Drive Water Main Replacement…....................629
W3314 High Service Pump VFD Replacement…....................... 630
W3317 Water Front Meeting Room A/V Upgrades…..................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
535
W3324 Water Plant HVAC Study…............................................ 635
W3325 Roof Replacements….....................................................636
W3326 Treatment Process Update…......................................... 637
W3327 Melrose Water Main Camp Cardinal to 218…................ 638
W3328 Powerhouse Dam Rehabilitation…................................. 639
W3329 GSR Upgrade and Repairs…......................................... 640
W3330 Water Plant Flowemeter Replacement…........................641
W3331 Water Storage…............................................................. 642
W3332 Peninsual Well Field Antenna…..................................... 643
W3333 Relocate Bulk Water Station…....................................... 644
Senior Center
K1001 Senior Center Facility Exterior Improvements….............645
K1002 Senior Center Interior Improvements Project….............. 646
Parking Operations
T3021 Video Cameras for Parking Facilities….......................... 647
T3025 Replacement of LED fixtures in Parking Facilities….......648
T3026 Tower Place Drainage Modifications…...........................649
T3028 Tower Place Office Remodel….......................................650
Transit Operations
T3055 Transit Maintenance Facility Relocation…......................651
T3068 Transit Bus Video System…........................................... 622
536
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
Runway 7 Extension (213') Environmental Assessment
Project #A3465
Priority Critical (1)
Justification
Runway extension to push the Runway 25 landing distance available to above 5000' a key metric for charter operators using the airport.
Budget Impact/Other
The operating impact is negligible.
Useful Life 20 yearsProject Name Runway 7 Environmental Assessment Category Airport
Type One Phase
MATCH %10%
GRANTEE FAA
Total Project Cost:$150,000
TIF DISTRICT None
PLAN Airport Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000PLANNING/DESIGN
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
15,00015,000AIRPORT FUND
135,000135,000FEDERAL GRANTS
150,000 150,000Total
537
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
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 yearsProject Name Runway 7 Extension (213')Category Airport
Type One Phase
MATCH %10%
GRANTEE FAA
Total Project Cost:$1,170,000
TIF DISTRICT None
PLAN Airport Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
235,000235,000PLANNING/DESIGN
935,000935,000CONSTRUCTION
1,170,000 1,170,000Total
Total2023 2024 2025 2026 2027Funding Sources
117,000117,000AIRPORT FUND
1,053,0001,053,000FEDERAL GRANTS
1,170,000 1,170,000Total
538
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
This project creates a 500' displaced threshold on the Runway 12 end and adds approxiamately 300' of additional pavement to the Runway 30 end.
Project #A3471
Priority Critical (1)
Justification
Runway 12 displaced threshold removes a number of trees from the NW neighborhood from of the airport's obstruction/hazard database without
having to physically remove them. The additional pavement to the Runway 30 end maintains current runway functionality for airport traffic.
Budget Impact/Other
Minor increase due to additional lighting fixtures and pavement on ground
Useful Life 20 yearsProject Name Runway 12/30 Threshold Displacement/Relocation Category Airport
Type One Phase
MATCH %10%
GRANTEE FAA
Total Project Cost:$650,000
TIF DISTRICT None
PLAN Airport Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
80,00080,000PLANNING/DESIGN
570,000570,000CONSTRUCTION
650,000 650,000Total
Total2023 2024 2025 2026 2027Funding Sources
65,00065,000AIRPORT FUND
585,000585,000FEDERAL GRANTS
650,000 650,000Total
539
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
This project adds additonal apron space for aircraft parking.
Project #A3473
Priority Essential (2)
Justification
High traffic events and large jets require parking aircraft on closed runway or other areas of the airport. This will expand the parking apron near
the terminal to accommodate traffic
Budget Impact/Other
Minor increase for snow removal and pavement maintenance
Useful Life 20 yearsProject Name Airport Apron Expansion Category Airport
Type One Phase
MATCH %10%
GRANTEE FAA
Total Project Cost:$1,250,000
TIF DISTRICT None
PLAN Airport Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000PLANNING/DESIGN
1,100,0001,100,000CONSTRUCTION
1,250,000 1,250,000Total
Total2023 2024 2025 2026 2027Funding Sources
125,000125,000AIRPORT FUND
1,125,0001,125,000FEDERAL GRANTS
1,250,000 1,250,000Total
540
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
Runway joint and crack sealing and pavement repairs to the west half of runway 7/25
Project #A3474
Priority Essential (2)
Justification
Project would route and seal joints as well as perform any panel repairs as needed to maintain the runway.
Budget Impact/Other
Extends the life of the runway and reduces annual budget needs for short term maintenance
Useful Life 20 yearsProject Name Runway 7/25 Pavement Repairs Category Airport
Type One Phase
MATCH %10%
GRANTEE FAA
Total Project Cost:$300,000
TIF DISTRICT None
PLAN Airport Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
30,00030,000PLANNING/DESIGN
270,000270,000CONSTRUCTION
300,000 300,000Total
Total2023 2024 2025 2026 2027Funding Sources
30,00030,000AIRPORT FUND
270,000270,000FEDERAL GRANTS
300,000 300,000Total
541
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
Runway joint and crack sealing and pavement repairs to the west half of runway 12/30
Project #A3475
Priority Critical (1)
Justification
Project would route and seal joints as well as perform any panel repairs as needed to maintain the runway.
Budget Impact/Other
Extends the life of the runway and reduces annual budget needs for short term maintenance
Useful Life 20 yearsProject Name Runway 12/30 Pavement Repairs Category Airport
Type One Phase
MATCH %10%
GRANTEE FAA
Total Project Cost:$167,000
TIF DISTRICT None
PLAN Airport Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
20,00020,000PLANNING/DESIGN
147,000147,000CONSTRUCTION
167,000 167,000Total
Total2023 2024 2025 2026 2027Funding Sources
17,00017,000AIRPORT FUND
150,000150,000FEDERAL GRANTS
167,000 167,000Total
542
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
Project will install a new wayfinding monument sign along entrance road, replacing the existing old "Hertz" company sign and location. Will also
replace minor signage inside the terminal building.
Project #A3477
Priority Critical (1)
Justification
Expansion of parking lot options and desire to direct users to ultimate destinations (long-term/short-term parking, rental car dropoffs, etc) as well
as direct drivers to appropriate buildings (terminal, OPL, Care Ambulance)
Budget Impact/Other
Minor increase in expense due to time to maintain signage
Useful Life 10 yearsProject Name Airport Wayfinding Category Airport
Type One Phase
MATCH %
GRANTEE IDOT
Total Project Cost:$18,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
3,0003,000PLANNING/DESIGN
15,00015,000CONSTRUCTION
18,000 18,000Total
Total2023 2024 2025 2026 2027Funding Sources
10,50010,500AIRPORT FUND
7,5007,500OTHER STATE GRANTS
18,000 18,000Total
543
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
This project would take the information from the terminal space study to either remodel the existing structure, or construct a new terminal building
at the Iowa City Airport.
Project #A3478
Priority Essential (2)
Justification
The current terminal building was built in 1951. It no longer has space for existing companies/users to grow or to allow for additional companies
to operate. The energy efficiency of the building is also unable to be updated without significant investments. This project would target BIL
Terminal program funds with a 95% FAA match if awarded. The numbers included here are placeholders assuming the extreme end of the
replacement spectrum
Budget Impact/Other
Energy efficiencies in either a remodel or reconstruction could reduce maintenance and utility costs.
Useful Life 50 yearsProject Name Terminal Building Remodel/Reconstruction Category Airport
Type One Phase
MATCH %
GRANTEE FAA
Total Project Cost:$3,300,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
300,000300,000PLANNING/DESIGN
3,000,0003,000,000CONSTRUCTION
3,300,000 3,300,000Total
Total2023 2024 2025 2026 2027Funding Sources
165,000165,000AIRPORT FUND
3,135,0003,135,000FEDERAL GRANTS
3,300,000 3,300,000Total
544
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
This project will perform maintnenace to the area around the old baggage claim door facing the aircraft apron by replacing the existing plywood
coverings with glass simliar to the east side central tower as well as other minor maintnenace.
Project #A3479
Priority Critical (1)
Justification
Plywood covers wear over time due to weather and fuel exhaust exposure. Glass will be a more permanent fix reducing maintenance costs.
Budget Impact/Other
Minor reduction of maintenance costs.
Useful Life 10 yearsProject Name Airport Terminal Building Rehab Category Airport
Type One Phase
MATCH %
GRANTEE IDOT
Total Project Cost:$25,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
5,0005,000PLANNING/DESIGN
20,00020,000CONSTRUCTION
25,000 25,000Total
Total2023 2024 2025 2026 2027Funding Sources
7,1507,150AIRPORT FUND
17,85017,850OTHER STATE GRANTS
25,000 25,000Total
545
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Michael Tharp
2023 2027thru Department AIRPORT
Description
This is to study the terminal building area for future space needs.
Project #A3480
Priority Critical (1)
Justification
The current terminal building was built in 1951 and is unable to accomadate growth of current businesses at the airport, or accomdate any new
uses. The study will look at the building, airport entrance, and adjacent parking to plan for future growth and use. A future project targeting
Bipartisan Infrastructure Law dollars dedicated to airport terminal building projects would help fund construction (if awarded).
Budget Impact/Other
Useful LifeProject Name Terminal Building Space Needs Study Category Airport
Type One Phase
MATCH %
GRANTEE FAA
Total Project Cost:$150,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000PLANNING/DESIGN
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
15,00015,000AIRPORT FUND
135,000135,000FEDERAL GRANTS
150,000 150,000Total
546
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Lyon
2023 2027thru Department FIRE
Description
To ensure an operational fleet of frontline and reserve fire response vehicles
Project #Z4406
Priority Critical (1)
Justification
This revision realigns the CIP with the ICFD's replacement program. The replacement program uses a wear-based scoring algorythm, and by
department policy assumes a life of fifteen years for heavy apparatus. Fire engines serve in frontline capacity for 9 years, and reserve staus for 7
years. The aerial ladder apparatus which is currently scheduled for replacement in FY24 remains in good condition and can be delayed until FY26;
the Fleet Manager and ICFD request the replacement of 3 fire engines in FY24. It should be noted that apparatus manufacturing timelines have
recently been extended to two years from time of specification. Fire engines ordered in FY24 likely will not be received until FY25. While new
market parameters for apparatus purchase are uncertain, the City should prepare for conveying payments across two fiscal years - likely when the
chassis is paid for, and finally when the apparatus is received.
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.
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 16 yearsProject Name Fire Apparatus Replacement Program Category Fire
Type Multi-Phase
MATCH %VARIES
GRANTEE U OF I
Total Project Cost:$7,171,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
4,850,0003,300,000 1,550,000EQUIPMENT
3,300,000 1,550,000 4,850,000Total
Prior
2,321,000
Total
Total2023 2024 2025 2026 2027Funding Sources
3,200,0001,800,000 1,400,000GO BONDS-ESSENTIAL
PURPOSE
1,650,0001,500,000 150,000UNIVERSITY OF IOWA
3,300,000 1,550,000 4,850,000Total
Prior
2,321,000
Total
547
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Lyon
2023 2027thru Department FIRE
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.
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 15 yearsProject Name Fire Station #1 Carpet/Tile Flooring Replacement Category Fire
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$85,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
5,0005,000PLANNING/DESIGN
66,90066,900CONSTRUCTION
5,0005,000ADMINISTRATION
8,1008,100CONTINGENCY
85,000 85,000Total
Total2023 2024 2025 2026 2027Funding Sources
85,00085,000GO BONDS-GENERAL
PURPOSE
85,000 85,000Total
548
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Lyon
2023 2027thru Department FIRE
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 YearsProject Name Fire Station #5 Construction and #3 Replacement Category Fire
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$10,000,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
500,000500,000PLANNING/DESIGN
9,500,0009,500,000CONSTRUCTION
500,000 9,500,000 10,000,000Total
Total2023 2024 2025 2026 2027Funding Sources
10,000,000500,000 9,500,000FACILITY REPLACEMENT
RESERVE
500,000 9,500,000 10,000,000Total
549
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Lyon
2023 2027thru Department FIRE
Description
Design and replace the 2009 pitched standing seam metal roof above common area living quarters.
Project #Z4412
Priority Essential (2)
Justification
A poorly engineered and installed interlocking metal roof system has been failing for the past several years, allowing significant leaks throughout
the kitchen, living room, and office areas of the fire station. The system consists of hundreds of crimped seams which cannot be patched as part of
a repair project. Recommendation is a weathertight overlay of the existing roof system.
Budget Impact/Other
No impact. The roof replacement is to an existing structure.
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 10 yearsProject Name Fire Station #2 Roof Replacement Category Fire
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$110,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
9,0009,000PLANNING/DESIGN
83,00083,000CONSTRUCTION
4,0004,000INSPECTION
6,0006,000ADMINISTRATION
8,0008,000OTHER
110,000 110,000Total
Total2023 2024 2025 2026 2027Funding Sources
110,000110,000GO BONDS-GENERAL
PURPOSE
110,000 110,000Total
550
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Elsworth Carman
2023 2027thru Department LIBRARY
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
Neutral impact on staffing and maintenance expected. No additional revenue generated.
Useful Life 15 yearsProject Name Carpet and Furnishings Replacement Category Library
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$775,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
775,000375,000 400,000CONSTRUCTION
375,000 400,000 775,000Total
Total2023 2024 2025 2026 2027Funding Sources
775,000375,000 400,000GENERAL FUND
375,000 400,000 775,000Total
551
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Elsworth Carman
2023 2027thru Department LIBRARY
Description
Necessary improvements are required in the Boardroom and Meeting Room E at the Iowa City Public Library. Renovations we wish to complete
include installing a hearing augmentation system, replacing 49 chairs, replacing 2 flat screen monitors, resurfacing the Boardroom table, painting
both rooms, resurfacing cabinets in the Boardroom, and implementing a web conferencing hub in Meeting Room E.
Project #B4347
Priority Essential (2)
Justification
Meeting Room E and the Boardroom are very popular meeting spaces that see regular use. Upgrades mentioned in the project description are
necessary to maintain quality services to our patrons. A hearing augmentation system and technology upgrades would enable us to more equitably
serve our patrons. After nearly 20 years of use, furniture upgrades are required to maintain a clean and safe environment for patrons.
Budget Impact/Other
Useful Life 20 yearsProject Name ICPL Boardroom & Meeting Room E Renovation Category Library
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$55,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
15,00015,000CONSTRUCTION
40,00040,000OTHER
55,000 55,000Total
Total2023 2024 2025 2026 2027Funding Sources
55,00055,000GENERAL FUND
55,000 55,000Total
552
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
This project will include the use of existing plans and new consultant plans for the re-development of the park and trail system. The project will
also include wayfinding, amenity placement, and ADA opportunities within the park.
Project #R4224
Priority Critical (1)
Justification
The project will be something that can develop the park for a long term solution of trails, bridges and ammenities for use by the public.
Budget Impact/Other
This project will improve the current trails and bridges allowing for more efficient maintenance of the park. Project is budget nuetral for the
operating budget.
Useful Life 40 YearsProject Name Hickory Hill Park Ecological Restoration Category Parks Maintenance
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$800,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
200,000200,000CONSTRUCTION
200,000 200,000Total
Prior
600,000
Total
Total2023 2024 2025 2026 2027Funding Sources
200,000200,000OTHER STATE GRANTS
200,000 200,000Total
Prior
600,000
Total
553
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Kent Ralston
2023 2027thru Department PARKS & RECREATION
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.
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 YearsProject Name Hwy 6 Sidepath - Broadway to Fairmeadows Category Parks Maintenance
Type One Phase
MATCH %VARIES
GRANTEE TRAILS GRANT
Total Project Cost:$1,700,000
TIF DISTRICT None
PLAN Bike Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
200,000200,000PLANNING/DESIGN
1,500,0001,500,000CONSTRUCTION
200,000 1,500,000 1,700,000Total
Total2023 2024 2025 2026 2027Funding Sources
520,000520,000FEDERAL GRANTS
1,180,0001,180,000GO BONDS-ESSENTIAL
PURPOSE
1,700,000 1,700,000Total
554
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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 YearsProject Name City Park Pool Replacement Category Recreation
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$10,200,000
TIF DISTRICT None
PLAN Recreation Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
500,000500,000PLANNING/DESIGN
9,200,0009,200,000CONSTRUCTION
500,000500,000CONTINGENCY
500,000 9,700,000 10,200,000Total
Total2023 2024 2025 2026 2027Funding Sources
9,500,000500,000 9,000,000FACILITY REPLACEMENT
RESERVE
700,000700,000GO BONDS-GENERAL
PURPOSE
500,000 9,700,000 10,200,000Total
555
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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 yearsProject Name Palisades or Stone Bridge Park Development Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$525,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
60,00030,000 30,000PLANNING/DESIGN
425,000200,000 225,000CONSTRUCTION
10,0005,000 5,000INSPECTION
10,0005,000 5,000ADMINISTRATION
20,00010,000 10,000CONTINGENCY
250,000 275,000 525,000Total
Total2023 2024 2025 2026 2027Funding Sources
525,000250,000 275,000GENERAL FUND
250,000 275,000 525,000Total
556
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Costs for 2023 RALRC Roof replacement [based on 2009 roof replacement $280,349 add construction cost calculator add design fees,
contingency]; FY24 Mercer Scanlon Roof [based on 2007 roof replacement was $310,170, add construction cost calculator, design fees,
contingency]; FY25 Upper Level RALRC ADA compliant single user public restrooms, ADA compliant offices, door and signage needs. FY26
Renovate RALRC Lower Level Locker Rooms. FUTURE: Renovate Mercer/Scanlon Lobby, R/R and Meeting Rooms. Renovate Mercer/Scanlon
Locker Rooms and RALRC former Racquetball Court and adjacent space
Project #R4351
Priority Critical (1)
Justification
These renovations address necessary roofing replacement from facilities studies and long known ADA access issues and improve use of the
community recreation centers for the public. Request additional $700,000 in 2025. Though Mercer roof is 2007 vs RALRC 2009, having more
moisture and leaking issues with RALRC roof system.
Budget Impact/Other
These updates replace aging structures and will allow for more effective uses of the space. No change is anticipated in revenue, staffing or
maintenance costs.
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 yearsProject Name Recreation Center Improvements Category Government Buildings
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$2,100,000
TIF DISTRICT None
PLAN Facilities Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
180,00060,000 60,000 60,000PLANNING/DESIGN
1,800,000600,000 600,000 600,000CONSTRUCTION
120,00040,000 40,000 40,000CONTINGENCY
700,000 700,000 700,000 2,100,000Total
Total2023 2024 2025 2026 2027Funding Sources
2,100,000700,000 700,000 700,000GO BONDS-GENERAL
PURPOSE
700,000 700,000 700,000 2,100,000Total
557
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Lower City Park Shelters & Restroom Replacement Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$600,000
TIF DISTRICT None
PLAN Lower City Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
490,000490,000CONSTRUCTION
10,00010,000INSPECTION
50,00050,000CONTINGENCY
600,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,000600,000GO BONDS-ESSENTIAL
PURPOSE
600,000 600,000Total
558
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Kiwanis Park Playground & Shelter Renovation Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$350,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
30,00030,000PLANNING/DESIGN
280,000280,000CONSTRUCTION
5,0005,000INSPECTION
5,0005,000ADMINISTRATION
30,00030,000CONTINGENCY
350,000 350,000Total
Total2023 2024 2025 2026 2027Funding Sources
350,000350,000GO BONDS-ESSENTIAL
PURPOSE
350,000 350,000Total
559
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 10 yearsProject Name Napoleon Park Softball Fields 5-8 Renovation Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$450,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
380,000380,000CONSTRUCTION
5,0005,000INSPECTION
15,00015,000CONTINGENCY
450,000 450,000Total
Total2023 2024 2025 2026 2027Funding Sources
450,000450,000GO BONDS-GENERAL
PURPOSE
450,000 450,000Total
560
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Upper City Park Improvements Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$600,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
500,000500,000CONSTRUCTION
5,0005,000INSPECTION
5,0005,000ADMINISTRATION
40,00040,000CONTINGENCY
50,000 550,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,000600,000GO BONDS-ESSENTIAL
PURPOSE
600,000 600,000Total
561
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Replace picnic shelter and restrooms at Conklin Street entrance to Hickory Hill Park. Add replacement of parking lot and driveway. This project
will also include an upgrade to the master plan.
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.
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 yearsProject Name Hickory Hill Park Conklin St Imp & Master Plan Upd Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$400,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
45,00045,000PLANNING/DESIGN
335,000335,000CONSTRUCTION
20,00020,000CONTINGENCY
400,000 400,000Total
Total2023 2024 2025 2026 2027Funding Sources
400,000400,000GO BONDS-ESSENTIAL
PURPOSE
400,000 400,000Total
562
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Happy Hollow Playground Replacement Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$200,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
5,0005,000PLANNING/DESIGN
180,000180,000CONSTRUCTION
2,5002,500INSPECTION
2,5002,500ADMINISTRATION
10,00010,000CONTINGENCY
200,000 200,000Total
Total2023 2024 2025 2026 2027Funding Sources
200,000200,000GO BONDS-ESSENTIAL
PURPOSE
200,000 200,000Total
563
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Renovation of skatepark and access paths. Addition of bicycle pump track.
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.
The addition of the pump track will bring even more users to the facility.
Budget Impact/Other
The budget impact of this project is negligible as it replaces outdated infrastructure and adds a minimal amount of new infrastructure.
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 yearsProject Name Terrell Mill Skate Park Redevelopment Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$2,000,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000PLANNING/DESIGN
1,500,0001,500,000CONSTRUCTION
350,000350,000CONTINGENCY
2,000,000 2,000,000Total
Total2023 2024 2025 2026 2027Funding Sources
500,000500,000GENERAL FUND
700,000700,000GO BONDS-GENERAL
PURPOSE
800,000800,000OTHER STATE GRANTS
2,000,000 2,000,000Total
564
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 15 yearsProject Name Mercer Park Ball Diamond Improvements Category Parks Maintenance
Type Multi-Phase
MATCH %VARIES
GRANTEE NONE
Total Project Cost:$1,150,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
55,00055,000PLANNING/DESIGN
910,000910,000CONSTRUCTION
45,00045,000ADMINISTRATION
40,00040,000CONTINGENCY
1,050,000 1,050,000Total
Prior
100,000
Total
Total2023 2024 2025 2026 2027Funding Sources
350,000350,000GENERAL FUND
700,000700,000GO BONDS-GENERAL
PURPOSE
1,050,000 1,050,000Total
Prior
100,000
Total
565
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Hunter's Run Park Playground & Shelter Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$300,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
25,00025,000PLANNING/DESIGN
250,000250,000CONSTRUCTION
2,5002,500INSPECTION
2,5002,500ADMINISTRATION
20,00020,000CONTINGENCY
300,000 300,000Total
Total2023 2024 2025 2026 2027Funding Sources
300,000300,000GO BONDS-ESSENTIAL
PURPOSE
300,000 300,000Total
566
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
On-going repairs and improvements at Terry Trueblood Lodge, Terry Trueblood concession building, Ashton House Event Facility and Riverside
Festival Stage. 2023 Renovate Riverside Festival Stage. FY24- ADA update to Ashton House remove and replace back stair from upper floor.
Critical repairs needed to Riverside Festival Stage.
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.
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 yearsProject Name Event Facility Improvements Category Government Buildings
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$1,000,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
85,00075,000 10,000PLANNING/DESIGN
835,000700,000 135,000CONSTRUCTION
5,0005,000ADMINISTRATION
25,00020,000 5,000CONTINGENCY
800,000 150,000 950,000Total
Prior
50,000
Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000GENERAL FUND
300,000300,000GO BONDS-GENERAL
PURPOSE
500,000500,000OTHER STATE GRANTS
800,000 150,000 950,000Total
Prior
50,000
Total
567
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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 yearsProject Name Benton Hills Playground Replacement Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$135,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
5,0005,000PLANNING/DESIGN
125,000125,000CONSTRUCTION
5,0005,000CONTINGENCY
135,000 135,000Total
Total2023 2024 2025 2026 2027Funding Sources
135,000135,000GENERAL FUND
135,000 135,000Total
568
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name College Green Park Playground Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$325,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
25,00025,000PLANNING/DESIGN
260,000260,000CONSTRUCTION
15,00015,000INSPECTION
25,00025,000CONTINGENCY
325,000 325,000Total
Total2023 2024 2025 2026 2027Funding Sources
325,000325,000GO BONDS-ESSENTIAL
PURPOSE
325,000 325,000Total
569
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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 inlcudes a 10-ft wide trail on nearly the same footprint as the existing 0.9 miles of trail.
Budget Impact/Other
This project will slightly lower the operating budget to less maintenance and upkeep from replacing older infrastructure with newer infrastructure.
The estimated annual cost savings is less than $10,000.
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 yearsProject Name Willow Creek Trail Replacement Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$855,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
75,00075,000PLANNING/DESIGN
590,000590,000CONSTRUCTION
25,00025,000INSPECTION
25,00025,000ADMINISTRATION
75,00075,000CONTINGENCY
790,000 790,000Total
Prior
65,000
Total
Total2023 2024 2025 2026 2027Funding Sources
155,000155,000GENERAL FUND
700,000700,000GO BONDS-GENERAL
PURPOSE
855,000 855,000Total
570
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Elevators in City Hall, Senior Center, Robert A. Lee Recreation Center need ADA operating system updates including braille, 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 yearsProject Name ADA Elevator Improvements Category Government Buildings
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$285,000
TIF DISTRICT None
PLAN Facilities Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
60,00060,000PLANNING/DESIGN
225,000225,000CONSTRUCTION
60,000 225,000 285,000Total
Total2023 2024 2025 2026 2027Funding Sources
285,00060,000 225,000GENERAL FUND
60,000 225,000 285,000Total
571
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name N. Market Square Playground Replacement Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$300,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
20,00020,000PLANNING/DESIGN
250,000250,000CONSTRUCTION
10,00010,000INSPECTION
20,00020,000CONTINGENCY
300,000 300,000Total
Total2023 2024 2025 2026 2027Funding Sources
300,000300,000GO BONDS-ESSENTIAL
PURPOSE
300,000 300,000Total
572
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Reno Street Park Renovations Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$240,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
20,00020,000PLANNING/DESIGN
200,000200,000CONSTRUCTION
5,0005,000INSPECTION
15,00015,000CONTINGENCY
240,000 240,000Total
Total2023 2024 2025 2026 2027Funding Sources
240,000240,000GO BONDS-ESSENTIAL
PURPOSE
240,000 240,000Total
573
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Tennis Court renovations - City Park resurface courts, replaces fences, and add hitting practive wall at both ends. Mercer Park resurface courts and
add hitting practive wall. Updated budget amounts reflect replacement of the pickleball courts due to cracking court surface at Mercer Park.
Project #R4391
Priority Non-essential (5)
Justification
The court surfaces, fencing and practice walls are deteriorating and require renovation for continued use. Priority in Recreation Facilities &
Program Master Plan.
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 yearsProject Name Tennis Court Renovations Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$400,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
15,00015,000PLANNING/DESIGN
375,000375,000CONSTRUCTION
10,00010,000ADMINISTRATION
400,000 400,000Total
Total2023 2024 2025 2026 2027Funding Sources
400,000400,000GENERAL FUND
400,000 400,000Total
574
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Geoff Fruin
2023 2027thru Department PARKS & RECREATION
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.
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 yearsProject Name Westside Park Land Acquisition Category Parks Maintenance
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$700,000
TIF DISTRICT None
PLAN Park Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
700,000700,000LAND/ROW ACQUISITION
700,000 700,000Total
Total2023 2024 2025 2026 2027Funding Sources
700,000700,000GO BONDS-GENERAL
PURPOSE
700,000 700,000Total
575
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Paved trail entrance to park from Hickory Trail and connecting to new bridge in Monuments Estates Development.
Project #R4395
Priority Essential (2)
Justification
Trail provides ADA accessibility to playground, shelter and fire ring. It also connects to trail through new development to Rochester.
Budget Impact/Other
Trail will likely be cleared of snow in winter and will take regular park maintenance throughout the year.
Useful Life 20 yearsProject Name Calder Park Connection & Ada Accessible Trl Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$140,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
10,00010,000PLANNING/DESIGN
110,000110,000CONSTRUCTION
20,00020,000CONTINGENCY
140,000 140,000Total
Total2023 2024 2025 2026 2027Funding Sources
140,000140,000GENERAL FUND
140,000 140,000Total
576
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
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.
Project #R4396
Priority Essential (2)
Justification
This project will contribute to the overall Iowa River paddle network and supports a state tourism grant application to establish the Iowa City Area
as the Pedal Paddle Destination of the Midwest. This spot serves as the first publicly accessible access point along the Iowa River south of the boat
access at the Coralville Reservoir dam. The project also connects paddlers to a 200-acre park with 3-miles of paved paths around ponds and
prairies perfect for peddling or walking and the trail system along Dubuque Street and a pedestrian bridge over I-80 and connecting directly into
Iowa City, the riverside location of the planned skate park, bike pump track, and singletrack trail, and the Iowa River Corridor trail network.
Budget Impact/Other
xpected operating expenses is $2,000 pear year based on in-house staff time and materials to conduct basic annual maintenance.
Useful Life 20 yearsProject Name Waterworks Park Boat Ramp Category Parks Maintenance
Type Unassigned
MATCH %
GRANTEE
Total Project Cost:$250,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
250,000250,000CONSTRUCTION
250,000 250,000Total
Total2023 2024 2025 2026 2027Funding Sources
250,000250,000OTHER STATE GRANTS
250,000 250,000Total
577
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Replacement of the 1/4 mile segment of Court Hill Trail from Beech St to Scott Blvd. Current 10 ft wide asphalt trail to be replace with 10 ft wide
concrete trail.
Project #R4397
Priority Essential (2)
Justification
Replacement of the 1/4 mile segment of Court Hill Trail from Beech St to Scott Blvd. Current 10 ft wide asphalt trail to be replace with 10 ft wide
concrete trail.
Budget Impact/Other
Replacement of the asphalt trail with a concrete surface will reduce the amount of ongoing maintenance.
Useful Life 20 yearsProject Name Court Hill Trail Beech to Scott Replacement Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$200,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
10,00010,000PLANNING/DESIGN
180,000180,000CONSTRUCTION
10,00010,000CONTINGENCY
200,000 200,000Total
Total2023 2024 2025 2026 2027Funding Sources
200,000200,000GENERAL FUND
200,000 200,000Total
578
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
This project will replace and or improve trails, fencing and other amenities at Thornberry and Rita's Ranch Dog Parks. Thornberry will include trail
resurfacing and fencing repairs. Rita's Ranch will include a new loop trail and fencing repairs. Both parks may include other site amenity updates.
Project #R4398
Priority Essential (2)
Justification
The trail surface at Thornberry is reaching the end of it's life and fencing repairs would make gates and existing fences safer and more user friendly.
Rita's Ranch does not currently have interior paths or routes to the shelters. Addition of paths would make the location more accessible and fencing
repairs would improve gate access points. Both locations would also benefit from updates to aging site amenities.
Budget Impact/Other
Updates to proposed elements would reduce repair costs currently needed on a regular basis as features deteriorate.
Useful Life 20 yearsProject Name Thornberry and Rita's Ranch Dog Park Improvements Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$300,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
10,00010,000PLANNING/DESIGN
280,000280,000CONSTRUCTION
10,00010,000CONTINGENCY
300,000 300,000Total
Total2023 2024 2025 2026 2027Funding Sources
300,000300,000GENERAL FUND
300,000 300,000Total
579
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Improve boat drop facilities at Sturgis Ferry Park. This includes paving, signage, and construction of a shelter.
Project #R4399
Priority Essential (2)
Justification
The project will improve the quality and safety of the current boat ramp at Sturgis Ferry Park. Sturgis Ferry is the only existing river access south
of the Burlington Street Dam between Riverfront Crossings Park and Terry Trueblood Recreation area. Sturgis Ferry river access is a small parcel
created on a former unregulated landfill site that is difficult for first-time visitors to navigate and lacks amenities. Improvements would enhance the
boat drop and seek additional opportunities for bank-edge fishing. This project would also incorporate pedestrian access for future connection to
Iowa City’s existing extensive bike and pedestrian trial network. This project is part of a regional state grant proposal.
Budget Impact/Other
Expected operating expenses is based on in-house staff time and materials to conduct basic annual maintenance. The estimated increase in annual
operating expenses is $2,000.
Useful Life 20 yearsProject Name Sturgis Ferry Boat Drop Improvements Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$600,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
45,00045,000PLANNING/DESIGN
400,000400,000CONSTRUCTION
40,00040,000INSPECTION
75,00075,000ADMINISTRATION
40,00040,000CONTINGENCY
600,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,000600,000GENERAL FUND
600,000 600,000Total
580
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Replacement of Shelter #2 at Mercer Park.
Project #R4400
Priority Essential (2)
Justification
This shelter is deteriorating and reaching end of life. Replacement with a shelter of similar size will maintain service levels at this popluar shelter
rental location.
Budget Impact/Other
This is a replacement and little budget impact is expected.
Useful Life 20 yearsProject Name Mercer Shelter Replacement Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$150,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
5,0005,000PLANNING/DESIGN
135,000135,000CONSTRUCTION
10,00010,000CONTINGENCY
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000GENERAL FUND
150,000 150,000Total
581
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Juli Seydell-Johnson
2023 2027thru Department PARKS & RECREATION
Description
Construction of 50'x60' pole building with concrete floor for Parks equipment storage. Location is planned for south end of the soccer park.
Project #R4401
Priority Essential (2)
Justification
Equipment storage, especially in winter, is maxed out at current facilities and our fleet is expanding as our acreage of parks increases. This storage
facility would consolidate storage and increse efficiency of operations. Current storage at the old Mercer Park pool building that has limited
functionality could be eliminated with addition of this new facility. Our historic use of winter storage at the County Fairgrounds has been
eliminated by the fair board operations further constraining storage during critical months when equipment needs protection.
Budget Impact/Other
While the buliding will require upkeep and maintenance the cost are expected to be offset by increases in efficiency and longevity of equipment
stored out of the elements.
Useful Life 50 yearsProject Name Parks Storage Building Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$225,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
10,00010,000PLANNING/DESIGN
200,000200,000CONSTRUCTION
15,00015,000CONTINGENCY
225,000 225,000Total
Total2023 2024 2025 2026 2027Funding Sources
225,000225,000GENERAL FUND
225,000 225,000Total
582
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Joe Welter
2023 2027thru Department PARKS & RECREATION
Description
This project will construction a new lake west of Highway 218, south of Rohret Road.
Project #R4403
Priority Essential (2)
Justification
This park is part of the Southwest District Development Plan.
Budget Impact/Other
There will be regular maintenance of the lake, landscaping, shelter, and sidewalks/trails. The estimated increase in annual 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 LifeProject Name Carson Lake Park Category Parks Maintenance
Type Unassigned
MATCH %
GRANTEE
Total Project Cost:$1,900,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
400,000200,000 200,000PLANNING/DESIGN
1,000,0001,000,000CONSTRUCTION
100,000100,000INSPECTION
100,00050,000 50,000ADMINISTRATION
300,000300,000CONTINGENCY
200,000 250,000 1,450,000 1,900,000Total
Total2023 2024 2025 2026 2027Funding Sources
1,900,0001,900,000GO BONDS-ESSENTIAL
PURPOSE
1,900,000 1,900,000Total
583
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Kent Ralston
2023 2027thru Department PARKS & RECREATION
Description
Construction of a 10' trail extension east of the Iowa River between Park Road and the University of Iowa pedestrian bridge.
Project #R4404
Priority Efficiency Improvement (3)
Justification
This project is an extension of the Iowa River Corridor Trail and is an integral piece of the trail network. The project does not appear in the
adopted 2017 Iowa City Bicycle Master Plan due to past property acquisition issues. The project is shown in the University's Master Plan for the
riverfront and meets the Council's Strategic Plan goal of 'Enhancing Community Mobility' by substantially improving the trail network. The
connection to Dubuque Street was constructed as part of the Gateway Project.
Budget Impact/Other
This project will add an additional 1,275 feet of trail (approximate) to the Parks & Recreation Department snow plowing, mowing, and general
maintenance expenses.
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 YearsProject Name Iowa River Corridor Trail - Gateway Segment Category Parks Maintenance
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$700,000
TIF DISTRICT
PLAN Transportation Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
24,57424,574LAND/ROW ACQUISITION
433,031433,031CONSTRUCTION
43,05043,050ADMINISTRATION
99,34599,345CONTINGENCY
100,000 600,000 700,000Total
Total2023 2024 2025 2026 2027Funding Sources
700,000700,000GO BONDS-ESSENTIAL
PURPOSE
700,000 700,000Total
584
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Denise Brotherton
2023 2027thru Department POLICE
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.
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 yearsProject Name Animal Shelter Standby Generator Category Police
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$110,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
10,00010,000PLANNING/DESIGN
100,000100,000CONSTRUCTION
110,000 110,000Total
Total2023 2024 2025 2026 2027Funding Sources
110,000110,000GO BONDS-GENERAL
PURPOSE
110,000 110,000Total
585
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jen Jordan
2023 2027thru Department PUBLIC WORKS
Description
The project consists of creating a Landfill Master Plan in 2021 and 2022, 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 future 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
unneccessary 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.
Potential grant funding.
Useful Life 30 YearsProject Name Landfill Equipment Building Replacement Category Landfill
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$3,750,000
TIF DISTRICT None
PLAN Facilities Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
500,000500,000PLANNING/DESIGN
3,000,0003,000,000CONSTRUCTION
500,000 3,000,000 3,500,000Total
Prior
250,000
Total
Total2023 2024 2025 2026 2027Funding Sources
3,500,0003,500,000LANDFILL FUND
3,500,000 3,500,000Total
Prior
250,000
Total
586
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jen Jordan
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Compost Pad Improvements Category Landfill
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$350,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
350,000350,000PLANNING/DESIGN
350,000 350,000Total
Total2023 2024 2025 2026 2027Funding Sources
350,000350,000LANDFILL FUND
350,000 350,000Total
587
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jen Jordan
2023 2027thru Department PUBLIC WORKS
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. This revision pushes the project two years into the future.
Project #L3335
Priority Efficiency Improvement (3)
Justification
The expansion will continue to improve landfill gas extraction as well as limit potential efffects of landfill gas, leachate migration, and odor, and
positively impact groundwater. 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.
Useful Life 30 YearsProject Name Landfill Dual Extraction System Expansion Category Landfill
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$600,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
55,00055,000PLANNING/DESIGN
485,000485,000CONSTRUCTION
10,0005,000 5,000ADMINISTRATION
50,00050,000CONTINGENCY
60,000 540,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,00060,000 540,000LANDFILL FUND
60,000 540,000 600,000Total
588
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jen Jordan
2023 2027thru Department PUBLIC WORKS
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. The cost increases in construction and contingency reflect the estimates provided by
our engeineering consultatnt, SCS.
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 yearsProject Name Future Landfill Cell Category Landfill
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$5,170,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
4,300,0004,300,000CONSTRUCTION
25,00025,000ADMINISTRATION
430,000430,000CONTINGENCY
4,855,000 4,855,000Total
Prior
315,000
Total
Total2023 2024 2025 2026 2027Funding Sources
4,855,0004,855,000LANDFILL REPLACEMENT
RESERVE
4,855,000 4,855,000Total
Prior
315,000
Total
589
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jen Jordan
2023 2027thru Department PUBLIC WORKS
Description
This machine would be used to more efficiently turn compost windrows.
Project #L3347
Priority Efficiency Improvement (3)
Justification
Compost is currently turned by an endloader, which takes approximately 40 hours per month. A turner would reduce this by about half; staff
would have time to turn the piles more frequently. Increased turning reduces processing time, allowing more material to be processed in the same
amount of time or less. This results in increased diversion from the landfill and the additional compost would yield additional revenue.
Budget Impact/Other
Quicker processing would allow for more material to be processes, resulting in additional compost for sale. Assuming a 25% increase would result
in approximately $10,000 additional revenue per year. Grant assistance is feasible for this purchase.
Useful Life 10 yearsProject Name Compost Turner Category Landfill
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$300,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
300,000300,000OTHER
300,000 300,000Total
Total2023 2024 2025 2026 2027Funding Sources
250,000250,000LANDFILL FUND
50,00050,000OTHER STATE GRANTS
300,000 300,000Total
590
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jen Jordan
2023 2027thru Department PUBLIC WORKS
Description
Site traffic flow improvements include a second scale, electrical connectivity to the scale, additional software, improved wayfinding signage,
improvements to concrete near the scale, and the relocation of the oil shed for increased efficiency in traffic flow.
Project #L3348
Priority Efficiency Improvement (3)
Justification
The current site configuration was designed and constructed in the early 2000s; traffic flow across the scale has increased by 52% in that time.
Customers often have to wait for service, and occasionally have signficant delays. A second scale would handle commercial customers separately
and reduce idling times for all customers, which could result in reduced greenhouse gas emissions.
Budget Impact/Other
Grant assistance is likely for this purchase based on greenhouse gas reductions from reduced idling.
Useful Life 25 yearsProject Name Site Flow Improvements Category Landfill
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$370,750
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
27,75027,750PLANNING/DESIGN
277,500277,500CONSTRUCTION
27,75027,750INSPECTION
10,00010,000ADMINISTRATION
27,75027,750CONTINGENCY
27,750 343,000 370,750Total
Total2023 2024 2025 2026 2027Funding Sources
370,75027,750 343,000LANDFILL FUND
27,750 343,000 370,750Total
591
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Ben Clark
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Rundell Street Pump Station Vault Modifications Category Stormwater
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$450,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
40,00040,000PLANNING/DESIGN
350,000350,000CONSTRUCTION
25,00025,000INSPECTION
10,00010,000ADMINISTRATION
25,00025,000CONTINGENCY
50,000 400,000 450,000Total
Total2023 2024 2025 2026 2027Funding Sources
450,00050,000 400,000STORMWATER FUND
50,000 400,000 450,000Total
592
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Ben Clark
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name River Street Storm Sewer Improvements Category Stormwater
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$990,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
90,00090,000PLANNING/DESIGN
50,00050,000LAND/ROW ACQUISITION
700,000700,000CONSTRUCTION
60,00060,000INSPECTION
30,00030,000ADMINISTRATION
60,00060,000CONTINGENCY
140,000 850,000 990,000Total
Total2023 2024 2025 2026 2027Funding Sources
990,000140,000 850,000STORMWATER FUND
140,000 850,000 990,000Total
593
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Ben Clark
2023 2027thru Department PUBLIC WORKS
Description
This project will replace approximately 430 linear feet of corrugated metal pipe with reinforced concrete pipe.
Project #M3637
Priority Critical (1)
Justification
The existing storm sewer was constructed approximately 40 years ago using corrugated metal pipe that is now severely corroded and past the end
of its useful life.
Budget Impact/Other
Impact to operating budget is expected to be less than $10,000 annually.
Useful Life 50 yearsProject Name Peterson Street Storm Sewer Improvments Category Stormwater
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$450,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
350,000350,000CONSTRUCTION
10,00010,000INSPECTION
5,0005,000ADMINISTRATION
35,00035,000CONTINGENCY
450,000 450,000Total
Total2023 2024 2025 2026 2027Funding Sources
450,000450,000STORMWATER FUND
450,000 450,000Total
594
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Ben Clark
2023 2027thru Department PUBLIC WORKS
Description
Locate with survey grade accuracy all storm sewers, manholes and intakes and deliver in a geographic information system geographic network with
associated metadata for asset management functions.
Project #M3638
Priority Efficiency Improvement (3)
Justification
Asset management requires an accurate asset inventory to reliably know the number, loactin and informaiton regarding assets. Updated and
accurate mapping is also a requriement of the City's National Pollution Discharge Elimination System (NPDES) Permit .
Budget Impact/Other
This project will have a negligible impact on the operating budget.
Useful Life 10 yearsProject Name Storm Sewer Asset Inventory Category Stormwater
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$400,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
400,000400,000OTHER
400,000 400,000Total
Total2023 2024 2025 2026 2027Funding Sources
400,000400,000STORMWATER FUND
400,000 400,000Total
595
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Ron Knoche
2023 2027thru Department PUBLIC WORKS
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.
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 YearsProject Name Equipment Maintenance Facility replacement Category Equipment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$13,000,000
TIF DISTRICT None
PLAN Facilities Master Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
1,000,0001,000,000PLANNING/DESIGN
12,000,00012,000,000CONSTRUCTION
1,000,000 12,000,000 13,000,000Total
Total2023 2024 2025 2026 2027Funding Sources
8,500,0001,000,000 7,500,000EQUIPMENT FUND
1,000,0001,000,000FACILITY 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 12,000,000 13,000,000Total
596
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Ron Knoche
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Entrance Way Improvements Category Public Works Administration
Type One Phase
MATCH %VARIES
GRANTEE U OF I
Total Project Cost:$650,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
650,000650,000CONSTRUCTION
650,000 650,000Total
Total2023 2024 2025 2026 2027Funding Sources
550,000550,000GENERAL FUND
100,000100,000UNIVERSITY OF IOWA
650,000 650,000Total
597
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Sovers
2023 2027thru Department PUBLIC WORKS
Description
This project will install plantings within the American Legion Road and Scott Boulevard and the First Avenue and Scott Boulevard roundabouts as
well street trees along American Legion Road from Scott Boulevard to Taft Avenue.
Project #P3989
Priority Non-essential (5)
Justification
This project will install street trees and roundabout plantings that were considered during project designs. Landscaping was not included due to the
desire to have it be a separate project, which typically leads to more successful life expectancy of trees and plants.
Budget Impact/Other
The impact to the operating budget is difficult to determine. It is estimated to be less than $5,000.
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 yearsProject Name American Legion Rd/First Ave Landscaping Project Category Public Works Administration
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$400,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
45,00045,000PLANNING/DESIGN
255,000255,000CONSTRUCTION
25,00025,000INSPECTION
25,00025,000ADMINISTRATION
50,00050,000CONTINGENCY
400,000 400,000Total
Total2023 2024 2025 2026 2027Funding Sources
400,000400,000GO BONDS-ESSENTIAL
PURPOSE
400,000 400,000Total
598
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Geoff Fruin
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Dubuque Street Reconstruction Category Street Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$3,800,000
TIF DISTRICT City-University
PLAN Downtown Streetscape Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
2,900,0002,900,000CONSTRUCTION
200,000200,000INSPECTION
400,000400,000CONTINGENCY
3,500,000 3,500,000Total
Prior
300,000
Total
Total2023 2024 2025 2026 2027Funding Sources
3,800,0003,800,000GO BONDS-ESSENTIAL
PURPOSE
3,800,000 3,800,000Total
599
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Sovers
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Court Street Reconstruction Category Street Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$9,000,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
6,200,0006,200,000CONSTRUCTION
200,000200,000INSPECTION
150,000150,000ADMINISTRATION
300,000300,000CONTINGENCY
1,000,0001,000,000OTHER
1,100,000 6,850,000 7,950,000Total
Prior
1,050,000
Total
Total2023 2024 2025 2026 2027Funding Sources
8,100,0008,100,000GO BONDS-ESSENTIAL
PURPOSE
8,100,000 8,100,000Total
Prior
900,000
Total
600
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jason Havel
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Hwy 1/Hwy 6 Intersection Improvements Study Category Street Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$150,000
TIF DISTRICT Riverside Drive
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000PLANNING/DESIGN
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000ROAD USE TAX FUND
150,000 150,000Total
601
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jason Havel
2023 2027thru Department PUBLIC WORKS
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.
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 yearsProject Name Dodge Street Reconstruct - Governor to Burlington Category Street Operations
Type One Phase
MATCH %35%
GRANTEE IDOT
Total Project Cost:$19,767,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
158,000158,000PLANNING/DESIGN
150,000150,000LAND/ROW ACQUISITION
13,950,00013,950,000CONSTRUCTION
400,000400,000INSPECTION
400,000400,000ADMINISTRATION
3,342,0003,342,000CONTINGENCY
158,000 18,242,000 18,400,000Total
Prior
1,367,000
Total
Total2023 2024 2025 2026 2027Funding Sources
3,750,0003,750,000FEDERAL GRANTS
5,500,0005,500,000GO BONDS-ESSENTIAL
PURPOSE
9,400,0009,400,000OTHER STATE GRANTS
18,650,000 18,650,000Total
Prior
1,117,000
Total
602
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jason Havel
2023 2027thru Department PUBLIC WORKS
Description
Conversion of Market Street and Jefferson Street from one-way to two-way corridors. The project cost includes new traffic signals, pavement
markings and signage necessary to implement the conversion. The conversion is intended to generally take place betweenn Madison Street and the
eastern termini of the one-way streets - exact limits subject to further evaluation.This project will also add electrical outlets to each of the
pedestrian level light poles on Linn Street from Jefferson Street to Bloomington Street.
Project #S3953
Priority Essential (2)
Justification
The feasibility of the project was initially evaluated as a part of the Downtown Iowa City Traffic Modeling Study completed in 2015.
Budget Impact/Other
Operating budget impacts are assumed to be negliable as the corridors already exist and require rountine maintneance 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 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 30 YearsProject Name Market St & Jefferson St Two-Way Conversion Category Street Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$5,000,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
400,000400,000PLANNING/DESIGN
25,00025,000LAND/ROW ACQUISITION
3,825,0003,825,000CONSTRUCTION
100,000100,000INSPECTION
100,000100,000ADMINISTRATION
550,000550,000CONTINGENCY
425,000 4,575,000 5,000,000Total
Total2023 2024 2025 2026 2027Funding Sources
5,000,0005,000,000GO BONDS-ESSENTIAL
PURPOSE
5,000,000 5,000,000Total
603
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Melissa Clow
2023 2027thru Department PUBLIC WORKS
Description
Reconstruction of N. Gilbert Street from the construction limits of the Gateway project just south of Kimball Road to and including the intersection
with Brown Street. Improvements to inlcude new sanitary sewer, adjustment and replacement of minor sections of water main and fire hydrants,
new stormsewer extensions, PCC roadway paving on the main corridor of N Gilbert Street, reconstruction of the brick Brown Street and N Gilbert
Street intersection, sidewalks on both sides of the street, and private utility undergrounding.
Project #S3955
Priority Essential (2)
Justification
Gilbert Street requires full reconstruction at this time. There are no storm sewers 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 yearsProject Name N. Gilbert Street Reconstruction Category Street Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$2,500,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
65,00065,000PLANNING/DESIGN
1,885,000200,000 1,685,000CONSTRUCTION
100,000100,000INSPECTION
100,000100,000ADMINISTRATION
150,000150,000CONTINGENCY
265,000 2,035,000 2,300,000Total
Prior
200,000
Total
Total2023 2024 2025 2026 2027Funding Sources
2,500,0002,500,000GO BONDS-ESSENTIAL
PURPOSE
2,500,000 2,500,000Total
604
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Melissa Clow
2023 2027thru Department PUBLIC WORKS
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, water main, roadway paving and other related work.
Project #S3956
Priority Critical (1)
Justification
The Biennial Bridge Inspection Program identified advanced deterioration of the bridge deck and superstructure on the existing Gilbert Street
Bridge. The Program recommended that the bridge be scheduled for significant repair or replacement.
Budget Impact/Other
Replacing aged infrastructure will lower the City's ongoing expenditures through decreased maintenance costs. The estimated decrease in
operating expenses is less than $10,000 / 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 yearsProject Name Gilbert Street Bridge Replacement Category Street Operations
Type One Phase
MATCH %60%
GRANTEE IDOT
Total Project Cost:$4,375,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
85,00085,000PLANNING/DESIGN
260,000260,000LAND/ROW ACQUISITION
3,022,0003,022,000CONSTRUCTION
150,000150,000INSPECTION
100,000100,000ADMINISTRATION
300,000300,000CONTINGENCY
283,000283,000OTHER
4,200,000 4,200,000Total
Prior
175,000
Total
Total2023 2024 2025 2026 2027Funding Sources
1,000,0001,000,000FEDERAL GRANTS
3,175,0003,175,000GO BONDS-ESSENTIAL
PURPOSE
200,000200,000REIMBURSEMENT OF
EXPENSES
4,375,000 4,375,000Total
605
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jason Havel
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Taft Avenue Reconstruct - Am Legion to Lwr West Br Category Street Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$13,200,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
1,000,0001,000,000PLANNING/DESIGN
350,000350,000LAND/ROW ACQUISITION
9,750,0009,750,000CONSTRUCTION
300,000300,000INSPECTION
300,000300,000ADMINISTRATION
1,500,0001,500,000CONTINGENCY
1,000,000 12,200,000 13,200,000Total
Total2023 2024 2025 2026 2027Funding Sources
3,500,0003,500,000FEDERAL GRANTS
9,700,0009,700,000GO BONDS-ESSENTIAL
PURPOSE
13,200,000 13,200,000Total
606
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Kent Ralston
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Oakdale Blvd Extension - Alignment Study Category Street Operations
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$100,000
TIF DISTRICT Northgate Corporate Park
PLAN Transportation Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
100,000 100,000Total
Total2023 2024 2025 2026 2027Funding Sources
100,000100,000ROAD USE TAX FUND
100,000 100,000Total
607
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jason Havel
2023 2027thru Department PUBLIC WORKS
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 include repair or replacement of the existing pedestrian overpass at Riverside Drive, realignment of Grand Avenue west of Riverside
Drive, reconstruction of portions of Grand Avenue, Byington Road and Melrose Avenue, and investigation of the feasibililty of eliminating the
existing dam. This project will be a joint project with the DOT.
Project #S3963
Priority Critical (1)
Justification
The 2019 and 2021 biennial bridge inspection programs identified advanced detorioration of the sub and super structures on the Burlington Street
Bridges. The programs 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 50 yearsProject Name Burlington Street Bridge Replacement Category Street Operations
Type One Phase
MATCH %VARIES
GRANTEE STP
Total Project Cost:$30,150,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
3,200,000300,000 750,000 2,150,000PLANNING/DESIGN
5,675,0005,675,000CONSTRUCTION
200,00025,000 25,000 50,000 50,000 50,000ADMINISTRATION
250,000250,000CONTINGENCY
25,000 325,000 800,000 2,450,000 5,725,000 9,325,000Total
Future
20,825,000
Total
Total2023 2024 2025 2026 2027Funding Sources
300,000300,000FEDERAL GRANTS
9,025,0009,025,000GO BONDS-ESSENTIAL
PURPOSE
300,000 9,025,000 9,325,000Total
Future
20,825,000
Total
608
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Melissa Clow
2023 2027thru Department PUBLIC WORKS
Description
This project will provide repairs to the existing pedestrain overpass, including removal of loose and delaminated material and the application of a
corrosive inhibiting coating to protect the exposed areas and match the appearance of the surrounding concrete. New light fixtures, expansion
jointing, walkway surfacing and handrails will be provided. The walkway to the Iowa Avenue Pedestrian underpass will be reconstructed to meet
current ADA requirements.
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. Widespread
areas of deterioration exist along the outside edges of the carousel deck and bridge deck. Expansion joints are not functioning well, there are
exposed electric wires at the light pole blisters, and areas of the railing are damaged. Loose material causing immediate concern was removed in
cooperation with the Iowa DOT.
Budget Impact/Other
This project will reduce the maintenance costs through the rehabilitation of an older structure. This project is expected to extend the life of the
pedestrian bridge from 10 to 30 years. The annual savings is less than $10,000 / 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 10 yearsProject Name Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab Category Street Operations
Type One Phase
MATCH %25%
GRANTEE IDOT
Total Project Cost:$1,910,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
1,440,0001,440,000CONSTRUCTION
30,00030,000INSPECTION
65,00010,000 55,000ADMINISTRATION
50,00050,000CONTINGENCY
110,000 1,575,000 1,685,000Total
Prior
225,000
Total
Total2023 2024 2025 2026 2027Funding Sources
635,000635,000GO BONDS-ESSENTIAL
PURPOSE
850,000850,000OTHER STATE GRANTS
425,000425,000UNIVERSITY OF IOWA
1,910,000 1,910,000Total
609
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Kent Ralston
2023 2027thru Department PUBLIC WORKS
Description
This project will obtain consulting services to provide a functional design for the reconstruction of Kitty Lee Road between Highway 1 and its
northern terminus - including the Hwy 1 intersection.
Project #S3980
Priority Essential (2)
Justification
This project is necessary to provide an adequate secondary access for the future Carson Farms development currently in the planning phase. The
design will be for approximately 3,500 feet of roadway and intersection improvments necessary at the intersection of Kittly Lee Road / Hwy 1.
Budget Impact/Other
No impact as this project is for design only.
Useful LifeProject Name Kittly Lee Road SW - Functional Design Category Street Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$100,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
100,000 100,000Total
Total2023 2024 2025 2026 2027Funding Sources
100,000100,000ROAD USE TAX FUND
100,000 100,000Total
610
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Kent Ralston
2023 2027thru Department PUBLIC WORKS
Description
This project will remove existing right turn bays and install pedestrian refuge islands on Camp Cardinal Boulevard at Kennedy Parkway.
Project #S3981
Priority Essential (2)
Justification
This project is necessary to improve the safey and comfort of bikes and pedestrians crossing Camp Cardinal Boulevard. With Borlaug Elementary
School to the east of the corridor and numerous recent developments to the west, the current configuration is not adequate. This project is intended
to be a mid-term (10-20 year) improvment until which time construction of a full roundabout may be warranted. This project will need to be
coordianted with the City of Coralville as half of the intersection is in their municpal boundary.
Budget Impact/Other
This project will have no impact on operating budgets.
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 YearsProject Name Camp Cardinal / Kennedy Parkway - Ped Accom Category Street Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$320,000
TIF DISTRICT
PLAN Transportation Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
30,87030,870PLANNING/DESIGN
5,0005,000LAND/ROW ACQUISITION
212,100212,100CONSTRUCTION
20,58020,580INSPECTION
20,58020,580ADMINISTRATION
30,87030,870CONTINGENCY
320,000 320,000Total
Total2023 2024 2025 2026 2027Funding Sources
160,000160,000GO BONDS-ESSENTIAL
PURPOSE
160,000160,000OTHER LOCAL
GOVERNMENTS
320,000 320,000Total
611
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Kent Ralston
2023 2027thru Department PUBLIC WORKS
Description
This project will install traffic signals for motorists/pedestrians at the North Dodge Street / ACT Circle intersection.
Project #S3982
Priority Essential (2)
Justification
The intersection is currently only stop controlled for ACT Circle and has limited sight distance due to the vertical curvature of Dodge Street. The
intersection currently meets applicable traffic signal warrants. Project approval will need to be obtained from the Iowa DOT.
Budget Impact/Other
This project will add costs to the Streets Department operating budget for general maintenance of signal equipment.
Useful Life 30 YearsProject Name North Dodge St / ACT Circle - Signalization Category Street Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$475,000
TIF DISTRICT
PLAN Transportation Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
43,71843,718PLANNING/DESIGN
5,0005,000LAND/ROW ACQUISITION
295,129295,129CONSTRUCTION
29,14529,145INSPECTION
29,14529,145ADMINISTRATION
72,86372,863CONTINGENCY
475,000 475,000Total
Total2023 2024 2025 2026 2027Funding Sources
475,000475,000ROAD USE TAX FUND
475,000 475,000Total
612
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Sovers
2023 2027thru Department PUBLIC WORKS
Description
This corridor is a part of the downtwon streetscape master plan. The scope of thie project is the reconstruction of Iowa Avenue from Clinton Street
to Gilbert Street. The project also includes replacement of sidewalks and curb ramps, utility upgrades and streetscape amenities.
Project #S3983
Priority Essential (2)
Justification
Iowa Avenue is an important corridor within the downtown area that is lined with the retail on the south side and the University of Iowa Campus
on the north. The public infrastructure and streestcape amenities are starting to show signs of detoration and are in need replacement. Addtionally,
the electrical system is in need of upgrading to provide adequate power during festivals and events.
Budget Impact/Other
This project is replacing existing infrastructure and should reduce future street maintenance costs. 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 50Project Name Iowa Avenue Improvements Category Street Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$800,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
800,000800,000CONSTRUCTION
800,000 800,000Total
Total2023 2024 2025 2026 2027Funding Sources
800,000800,000GO BONDS-ESSENTIAL
PURPOSE
800,000 800,000Total
613
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Scott Sovers
2023 2027thru Department PUBLIC WORKS
Description
The project will involve the construction of sidewalk along High Street between 1801 High Street and Morningside Drive as well as along
Southgate Avenue between 303 and 367 Southgate Avenue.
Project #S3984
Priority Efficiency Improvement (3)
Justification
This project improves the City's multimodal transportation system for pedestrians and bicycles by filling in portions of the sidewalk network that
have missing segments.
Budget Impact/Other
Sidewalks are maintained by the adjoining property owners and will not increase the City's operating expenses.
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 30 YearsProject Name High Street & Southgate Ave Sidewalk Infill Proj Category Street Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$110,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
75,00075,000CONSTRUCTION
10,00010,000INSPECTION
10,00010,000ADMINISTRATION
15,00015,000CONTINGENCY
110,000 110,000Total
Total2023 2024 2025 2026 2027Funding Sources
110,000110,000GO BONDS-ESSENTIAL
PURPOSE
110,000 110,000Total
614
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
This project will have multiple phases to rehabilitate and improve the digester complex. The phases will include new process related structures and
equipment to mitigate struvite formation and improve sludge quality. General building and equipment improvements include heat exchanger
replacements, digester cover repairs and/or replacement, sludge recirculation pumps and piping, electrical, instrumentation and controls upgrades.
Project #V3151
Priority Critical (1)
Justification
Biological nutrient removal as part of the 2014 project captures phosphorous (P) and creates struvite in the digesters. It collects on piping,
equipment and in structures. Current struvite management uses extensive maintenance resources. Additionally, the digester complex was
constructed in 1989/2002 and the facility and equipment are at various stages of wear, nearing the end of their useful life.
Budget Impact/Other
This project will reduce operating and maintenance cost through the rehabilitation of older equipment and adding new 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 yearsProject Name Digester Complex Rehabilitation Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$14,000,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
900,000900,000PLANNING/DESIGN
10,300,00010,300,000CONSTRUCTION
200,000200,000INSPECTION
100,000100,000ADMINISTRATION
1,500,0001,500,000CONTINGENCY
900,000 12,100,000 13,000,000Total
Prior
1,000,000
Total
Total2023 2024 2025 2026 2027Funding Sources
14,000,00014,000,000REVENUE BONDS
14,000,000 14,000,000Total
615
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Joe Welter
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Rohret South Sewer Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$4,750,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
60,00060,000PLANNING/DESIGN
130,000130,000LAND/ROW ACQUISITION
3,500,0003,500,000CONSTRUCTION
175,000175,000INSPECTION
175,000175,000ADMINISTRATION
350,000350,000CONTINGENCY
4,390,000 4,390,000Total
Prior
360,000
Total
Total2023 2024 2025 2026 2027Funding Sources
4,750,0004,750,000WASTEWATER FUND
4,750,000 4,750,000Total
616
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
Reroute the Benton Trunk sewer from Emerald Street to Westgate Street through green space and a parking lot. This will allow access for future
maintenance and removes the sewer from under and close proximity to an appartment complex. The project will increase the sewer capacity at
Emerald Street and remove a capacity restriction (pipe diameter) at Emerald Street.
Project #V3162
Priority Critical (1)
Justification
Previous rerouting of the trunk and upstream sanitary sewer left undersized piping 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 75 yearsProject Name Benton Street Trunk Sewer Improvements Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$755,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
82,00082,000PLANNING/DESIGN
73,00073,000LAND/ROW ACQUISITION
455,000455,000CONSTRUCTION
27,00027,000INSPECTION
27,00027,000ADMINISTRATION
91,00091,000CONTINGENCY
155,000 600,000 755,000Total
Total2023 2024 2025 2026 2027Funding Sources
755,000155,000 600,000WASTEWATER FUND
155,000 600,000 755,000Total
617
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
The project would include the replacement of return activaterd sludge pumps (RAS) 7121A, 7122A, 7123A, 5301A and 5401A along with
associated equipment. This includes all pumps, valves, sludge and any piping/structural modifications required to fit the pumps.
Project #V3164
Priority Essential (2)
Justification
These pumps and valves 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 and associated equipment would increase pump efficiency, and lower energy consumption and maintenance costs. The estimated
reduction in operating expenditures is less than $10,000 per year.
Useful Life 20 yearsProject Name Return Activated Sludge Pump Replacement Category Wastewater Treatment
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$1,313,500
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
105,000105,000PLANNING/DESIGN
1,070,0001,070,000CONSTRUCTION
21,00021,000INSPECTION
10,50010,500ADMINISTRATION
107,000107,000CONTINGENCY
105,000 1,208,500 1,313,500Total
Total2023 2024 2025 2026 2027Funding Sources
1,313,500105,000 1,208,500WASTEWATER FUND
105,000 1,208,500 1,313,500Total
618
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
Replacement of the influent pump station pumps 1301A, 1302A, and 1303A, Variable Frequency Drive's (VFD's) for these pumps, and the VFD's
for pumps 1304A, 1305A, and 1306A. This is inclusive of any piping/electrical modifications that will be required.
Project #V3165
Priority Essential (2)
Justification
There are 6 influent pumps and drives currently installed. The 3 pumps listed were installed in 2002 and are at the end of their design life. The
pumps have had significant repairs over the past 5-years but they have not extended their design life. They are close coupled centrifugal pumps and
be replaced by dry pit submersible pumps that match existing style of the remaining pumps. All drives were part of the original 2002 install and
will be replaced with the project. Other work includes piping mods, controls, installation, and SCADA integration.
Budget Impact/Other
The existing pumps have increasing maintenance cost and operation costs when they are OOS. New pumps and drives will improve pump
efficiency of all pumps, lower power cost and reduced maintenance cost. The current pumps are rated at 10 milllion gallons per day, the newer
pumps will be 12 MGD.
Useful Life 25 yearsProject Name Replacement of Influent Pump Station Pumps Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$2,038,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
160,000160,000PLANNING/DESIGN
1,680,0001,680,000CONSTRUCTION
20,00020,000INSPECTION
10,00010,000ADMINISTRATION
168,000168,000CONTINGENCY
160,000 1,878,000 2,038,000Total
Total2023 2024 2025 2026 2027Funding Sources
2,038,000160,000 1,878,000WASTEWATER FUND
160,000 1,878,000 2,038,000Total
619
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
Rehabilitate selected equipment at the Napoleon Lift Station including the bar screen crawler assemblies with electric drive units, provide
screening washer compactors, role off, 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, adding a washer/compactor with
roll off, and pump design will offer operation and efficiency improvements.
Budget Impact/Other
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.
Useful Life 20 yearsProject Name Napoleon Lift Station Improvements Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$2,825,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
325,000325,000PLANNING/DESIGN
2,237,0002,237,000CONSTRUCTION
33,00033,000INSPECTION
14,00014,000ADMINISTRATION
216,000216,000CONTINGENCY
325,000 2,500,000 2,825,000Total
Total2023 2024 2025 2026 2027Funding Sources
2,825,000325,000 2,500,000WASTEWATER FUND
325,000 2,500,000 2,825,000Total
620
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
Replace rooves on the following buildings: IPS, SABS, SSPUS, SSPRS, SDSB, SSDA1, SSDS2 and the gas house. This project was originally to
start in 2022 but delays in the building roof evaluations, we proposed to move this to start in 2023.
Project #V3170
Priority Critical (1)
Justification
These roofs were identified by City staff 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.
Budget Impact/Other
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.
Useful Life 40 YearsProject Name WWTP Roof Replacements Category Wastewater Treatment
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$747,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
20,00020,000PLANNING/DESIGN
375,00097,000 278,000CONSTRUCTION
10,00010,000INSPECTION
10,00010,000ADMINISTRATION
32,00032,000CONTINGENCY
97,000 350,000 447,000Total
Prior
300,000
Total
Total2023 2024 2025 2026 2027Funding Sources
447,00097,000 350,000WASTEWATER FUND
97,000 350,000 447,000Total
Prior
300,000
Total
621
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
Replace and rehabilitate the pumps, power and electrical controls, and mechanical appurtenances.
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. 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.
Budget Impact/Other
The Highlander Lift Station is the farthest outlying station in the City. It was installed in 1984 with a single pump replacement in 2018. 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.
Useful Life 20 yearsProject Name Highlander Lift Station Improvements Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$204,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
20,00020,000PLANNING/DESIGN
160,000160,000CONSTRUCTION
2,0002,000INSPECTION
2,0002,000ADMINISTRATION
20,00020,000CONTINGENCY
204,000 204,000Total
Total2023 2024 2025 2026 2027Funding Sources
204,000204,000WASTEWATER FUND
204,000 204,000Total
622
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Jet Truck Replacement Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$175,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
175,000175,000EQUIPMENT
175,000 175,000Total
Total2023 2024 2025 2026 2027Funding Sources
175,000175,000WASTEWATER FUND
175,000 175,000Total
623
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
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 25 yearsProject Name HVAC Replacement Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$743,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
60,00060,000PLANNING/DESIGN
600,000300,000 300,000CONSTRUCTION
15,0007,500 7,500INSPECTION
8,0004,000 4,000ADMINISTRATION
60,00030,000 30,000CONTINGENCY
60,000 341,500 341,500 743,000Total
Total2023 2024 2025 2026 2027Funding Sources
743,00060,000 341,500 341,500WASTEWATER FUND
60,000 341,500 341,500 743,000Total
624
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
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 25 yearsProject Name Primary Clarifier Repairs Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$685,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
32,00032,000PLANNING/DESIGN
585,000585,000CONSTRUCTION
6,0006,000INSPECTION
3,0003,000ADMINISTRATION
59,00059,000CONTINGENCY
685,000 685,000Total
Total2023 2024 2025 2026 2027Funding Sources
685,000685,000WASTEWATER FUND
685,000 685,000Total
625
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
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
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.
Budget Impact/Other
Guidance provided by the update planning documents will help with future project to maximize City investments.
Useful Life 15 yearsProject Name Wastewater Division Master Plan Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$299,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
260,000260,000PLANNING/DESIGN
13,00013,000ADMINISTRATION
26,00026,000CONTINGENCY
299,000 299,000Total
Total2023 2024 2025 2026 2027Funding Sources
299,000299,000WASTEWATER FUND
299,000 299,000Total
626
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
Install a fourth Effluent Water Pump to serve the in plant distribution system and soccer park irrigation system. Work includes rebuilding of the
Amiad filtration system.
Project #V3183
Priority Essential (2)
Justification
There are 5 pumps installed at the effluent water pump station. Three are rated at 900-GPM and two are rated at 500-GPM. We are seeing the three
900-GPM pumps running at capacity and need an additionla pump as a standy pump.
Budget Impact/Other
The estimated impact on the operating budget is less than $10,000
Useful Life 30 YearsProject Name Effluent Water Pump Station Improvements Category Wastewater Treatment
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$76,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
60,00060,000CONSTRUCTION
5,0005,000INSPECTION
5,0005,000ADMINISTRATION
6,0006,000CONTINGENCY
76,000 76,000Total
Total2023 2024 2025 2026 2027Funding Sources
76,00076,000WASTEWATER FUND
76,000 76,000Total
627
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Tim Wilkey
2023 2027thru Department PUBLIC WORKS
Description
This project includes a new process to treat the digester gas to pipeline quality and infrastructure neceeary to transport conditioned gas to the
pipeline network. Addionally, a High Strength Receiving Station will be installed for additional biogas feedstock.
Project #V3184
Priority Essential (2)
Justification
The 2022 Digester Complex Facilities Plan identified pipeline injection as a potential revenue generating alternative for biogas reuse. Funding
may be available throught the Infrastructure and Jobs Investment Act.
Budget Impact/Other
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 yearsProject Name Wastewater Digester Gas Improvements Category Wastewater Treatment
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$14,000,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
1,800,0001,800,000PLANNING/DESIGN
10,850,00010,850,000CONSTRUCTION
100,000100,000INSPECTION
50,00050,000ADMINISTRATION
1,200,0001,200,000CONTINGENCY
1,800,000 12,200,000 14,000,000Total
Total2023 2024 2025 2026 2027Funding Sources
14,000,00014,000,000REVENUE BONDS
14,000,000 14,000,000Total
628
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Bradford Drive Water Main Replacement Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$650,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
600,000600,000CONSTRUCTION
50,000 600,000 650,000Total
Total2023 2024 2025 2026 2027Funding Sources
650,00050,000 600,000WATER FUND
50,000 600,000 650,000Total
629
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name High Service Pump VFD Replacement Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$650,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
600,000600,000CONSTRUCTION
50,000 600,000 650,000Total
Total2023 2024 2025 2026 2027Funding Sources
650,00050,000 600,000WATER FUND
50,000 600,000 650,000Total
630
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
**Revised to add $50,000 in 2023 to the previous 2022 allocaton fo $65,000 and 2021 allocation of $45,000.**
Upgrade the audio and visual equipment in the Water Front Meeting Room with new flat panel screens, associated computer controls, audio for
the use by City Staff to conduct training events and meetings, and to improve the meeting room acoustics.
Project #W3317
Priority Efficiency Improvement (3)
Justification
The Water Front Meeting Room has two broken overhead screen, 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.
Additionally, the room was identified by those with hearing issues as having too much echo making it difficult for them to hear. 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 chargebacks for the IT equipment program.
Useful Life 20 yearsProject Name Water Front Meeting Room A/V Upgrades Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$160,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000EQUIPMENT
50,000 50,000Total
Prior
110,000
Total
Total2023 2024 2025 2026 2027Funding Sources
50,00050,000WATER FUND
50,000 50,000Total
Prior
110,000
Total
631
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$661,500
TIF DISTRICT Lower Muscatine/Ind Park Rd
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
67,50067,500PLANNING/DESIGN
540,000540,000CONSTRUCTION
54,00054,000INSPECTION
67,500 594,000 661,500Total
Total2023 2024 2025 2026 2027Funding Sources
661,50067,500 594,000WATER FUND
67,500 594,000 661,500Total
632
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Treatment Technology Study Category Water Operations
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$150,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000PLANNING/DESIGN
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000WATER FUND
150,000 150,000Total
633
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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
The impact to the operating budget is negligible.
Useful Life 70 yearsProject Name Collector Well #2 Cleaning and Upgrade Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$2,600,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
2,500,0002,500,000CONSTRUCTION
2,500,000 2,500,000Total
Prior
100,000
Total
Total2023 2024 2025 2026 2027Funding Sources
2,500,0002,500,000WATER FUND
2,500,000 2,500,000Total
Prior
100,000
Total
634
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Water Plant HVAC Study Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$75,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
75,00075,000PLANNING/DESIGN
75,000 75,000Total
Total2023 2024 2025 2026 2027Funding Sources
75,00075,000WATER FUND
75,000 75,000Total
635
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Roof Replacements Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$600,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
500,000500,000CONSTRUCTION
600,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,000600,000WATER FUND
600,000 600,000Total
636
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Treatment Process Update Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$600,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,000100,000PLANNING/DESIGN
500,000500,000CONSTRUCTION
600,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,000600,000WATER FUND
600,000 600,000Total
637
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
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 yearsProject Name Melrose Water Main Camp Cardinal to 218 Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$600,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
600,000600,000CONSTRUCTION
600,000 600,000Total
Total2023 2024 2025 2026 2027Funding Sources
600,000600,000WATER FUND
600,000 600,000Total
638
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
Repair defects found during an underwater inspection of the Iowa River powerhouse dam located below the pedestrian bridge connecting the Iowa
River Power Restaurant to the Peninsula Well Field area.
Project #W3328
Priority Critical (1)
Justification
The powerhouse dam maintains the Iowa River elevation in the tract extending from the Coralville Dam to the powerhouse dam. This pool
elevation directly impacts the production of the water treatment facility collector wells #1 and #2 by providing hydrostatic pressure above the well
laterals. The dam's failure would also negatively impact the pedestrian bridge and other surrounding infrastructure. The inspection work has been
completed. The repair design and construction remain.
Budget Impact/Other
This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure.
Useful Life 70 yearsProject Name Powerhouse Dam Rehabilitation Category Water Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$225,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
225,000225,000CONSTRUCTION
225,000 225,000Total
Total2023 2024 2025 2026 2027Funding Sources
225,000225,000WATER FUND
225,000 225,000Total
639
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
Replace and elevate rotting electrical panels in the Rochester (ROC), Emerald (EME), and Sycamore (SYC) ground storage reservoirs (GSR).
Make repairs to the pump house structures, roofs, and replace doors. Evaluate the addition of a third pump to ROC or EME. Add a third pump to
application GSR.
Project #W3329
Priority Critical (1)
Justification
The City's drinking water system is controlled by the operation of pumps at the treatment facility and GSRs. These GSRs have been in operation
since the 1970's operating 24 hours-a-day. With the creation of the east pressure zone and the continued development to the west it is imperative
to keep the ROC and EME GSR's capable of being water pressure generators by improving their pumpage and electrical systems. The SYC GSR is
in need of electrical and building repairs.
Budget Impact/Other
This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure.
Useful Life 20 yearsProject Name GSR Upgrade and Repairs Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$800,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
80,00080,000PLANNING/DESIGN
720,000720,000CONSTRUCTION
800,000 800,000Total
Total2023 2024 2025 2026 2027Funding Sources
800,000800,000WATER FUND
800,000 800,000Total
640
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
Part of Unfunded Project #84. Replacement of (1) 12-inch, (2) 20-inch, (3) 30-inch, and (2) 36-inch magnetic flow meters at the Water Treatment
Plant.
Project #W3330
Priority Critical (1)
Justification
Flow meters are used to control unit operations of the water treatment system. Magnetic flowmeters are currently installed to control the softeners,
chlorine contact tanks, and high service pumps to the Emerald, Rochester, and Plant Service Water transmission lines. The existing magnetic
flowmeters are at end-of-life and are malfunctioning. Operations and maintenance teams have developed work around to avoid the costly
replacements. These work arounds are beginning to fail as well. Therefore replacement is necessary with new equipment more applicable to the
application.
Budget Impact/Other
This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure.
Useful Life 30 YearsProject Name Water Plant Flowemeter Replacement Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$550,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000PLANNING/DESIGN
500,000500,000CONSTRUCTION
550,000 550,000Total
Total2023 2024 2025 2026 2027Funding Sources
550,000550,000WATER FUND
550,000 550,000Total
641
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
Evaluate the installation of a new water storage device (ground or elevated tank) and associated pumping, valves, and pipes for the Slothower, Taft,
or alternative site on the east or west side of the City's limits to sustain service level flows and pressures to new development. After the study,
move into design of the selected improvements. Will provide direction on unfunded projects #52, 68, & 71.
Project #W3331
Priority Essential (2)
Justification
The Carson Farms and HiPoint areas on the west and east side of the City will create water system demand distant from existing water system
pressure sustaining devices. This distance during peak demand hours will increase the velocity headloss in the piping thereby reducing pressures
to customers farther out. To mitigate the headloss larger looped pipes surrounding the new developments will be required during construction and
a new storage device with pressure boosting equipment is recommended.
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 yearsProject Name Water Storage Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$500,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
500,000500,000PLANNING/DESIGN
500,000 500,000Total
Total2023 2024 2025 2026 2027Funding Sources
500,000500,000WATER FUND
500,000 500,000Total
642
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
Install a new antenna at the Rocky Shore Dr. lift station by Crandic Park and decommission the antenna at the N. Dodge St. HyVee.
Project #W3332
Priority Efficiency Improvement (3)
Justification
The Peninsula Well Field is integrated with the Water Treatment Plant SCADA system. The well field communication is via radio to the HyVee
antenna and then fiber from the antenna to the Water Plant. Resilient and timely communication with the Peninsula Well Field is necessary to
effectively monitor raw water production during all weather events. Both the existing and proposed sites have backup power generation. The
installation of reliable fiber to the Rocky Shore Dr. lift station is anticipated to occur with S3958 - Park Rd Reconstruction in 2025.
Budget Impact/Other
This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure.
Useful Life 40 YearsProject Name Peninsual Well Field Antenna Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$200,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
40,00040,000PLANNING/DESIGN
160,000160,000CONSTRUCTION
200,000 200,000Total
Total2023 2024 2025 2026 2027Funding Sources
200,000200,000WATER FUND
200,000 200,000Total
643
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Jonathan Durst
2023 2027thru Department PUBLIC WORKS
Description
The relocation of the bulk water fill station from the Equipment & Transit Division site to the Public Works campus coincident with the build out
of the Equipment & Transit Division expansion to the Public Works campus. The new bulk water fill station is intended to be designed with better
access for large vehicles and with more climate control to allow the use of the station into the colder months. Unfunded project #72
Project #W3333
Priority Efficiency Improvement (3)
Justification
Bulk water fill stations are used by contractors and Johnson County residents for large quanitity water purchases. In order for the City to
effectively abandon the existing Equipment & Transit division site, the bulk water fill station will need to be removed and relocated.
Budget Impact/Other
This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure.
Useful Life 30 YearsProject Name Relocate Bulk Water Station Category Water Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$150,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
20,00020,000PLANNING/DESIGN
130,000130,000CONSTRUCTION
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000WATER FUND
150,000 150,000Total
644
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact LaTasha DeLoach
2023 2027thru Department SENIOR CENTER
Description
Necessary 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.
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 15 yearsProject Name Senior Center Facility Exterior Improvements Category Senior Center
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$4,265,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
170,000170,000PLANNING/DESIGN
2,580,0002,580,000CONSTRUCTION
2,750,000 2,750,000Total
Prior
1,515,000
Total
Total2023 2024 2025 2026 2027Funding Sources
750,000750,000FACILITY REPLACEMENT
RESERVE
2,000,0002,000,000TAX INCREMENT FINANCING
2,750,000 2,750,000Total
Prior
1,515,000
Total
645
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact LaTasha DeLoach
2023 2027thru Department SENIOR CENTER
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.
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 30 YearsProject Name Senior Center Interior Improvements Project Category Senior Center
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$3,650,000
TIF DISTRICT None
PLAN Senior Center Facility Study
Status Active
Total2023 2024 2025 2026 2027Expenditures
3,650,0001,825,000 1,825,000CONSTRUCTION
1,825,000 1,825,000 3,650,000Total
Total2023 2024 2025 2026 2027Funding Sources
2,250,0001,125,000 1,125,000FACILITY REPLACEMENT
RESERVE
1,400,000700,000 700,000GO BONDS-GENERAL
PURPOSE
1,825,000 1,825,000 3,650,000Total
646
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Darian Nagle-Gamm
2023 2027thru Department TRANSPORTATION SERVI
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. Additional cameras were installed on the
rooftop of the Capitol Street Parking ramp in 2021. These have been extremely useful tools to investigate issues and monitoring vehicle
occupancies. The additional funding request will allow for similar installation in the remaining facilities.
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 yearsProject Name Video Cameras for Parking Facilities Category Parking Operations
Type Multi-Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$250,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
50,00050,000EQUIPMENT
50,000 50,000Total
Prior
200,000
Total
Total2023 2024 2025 2026 2027Funding Sources
50,00050,000PARKING FUND
50,000 50,000Total
Prior
200,000
Total
647
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Darian Nagle-Gamm
2023 2027thru Department TRANSPORTATION SERVI
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 2023, and Tower Place and Chauncey Swan facilities in 2024.
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 yearsProject Name Replacement of LED fixtures in Parking Facilities Category Parking Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$440,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
240,000240,000CONSTRUCTION
240,000 240,000Total
Prior
200,000
Total
Total2023 2024 2025 2026 2027Funding Sources
240,000240,000PARKING FUND
240,000 240,000Total
Prior
200,000
Total
648
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Darian Nagle-Gamm
2023 2027thru Department TRANSPORTATION SERVI
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. Several
spaces in the lower level are closed to prevent future property damage until this project is completed. These vehicles are utilizing visitor parking
spaces in the upper levels of the ramp resulting in loss revenue.
Budget Impact/Other
Twelve revenue generating spaces in the upper levels of the Tower Place Parking Ramp are currently being used for this relocation. The revenue
impact is $12,000 annually in addition to less available parking to accommodate visitor parking.
Useful Life 50 yearsProject Name Tower Place Drainage Modifications Category Parking Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$550,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
100,00050,000 50,000PLANNING/DESIGN
375,000375,000CONSTRUCTION
30,00030,000INSPECTION
15,00015,000ADMINISTRATION
30,00030,000CONTINGENCY
50,000 500,000 550,000Total
Total2023 2024 2025 2026 2027Funding Sources
550,00050,000 500,000PARKING FUND
50,000 500,000 550,000Total
649
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Darian Nagle-Gamm
2023 2027thru Department TRANSPORTATION SERVI
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 yearsProject Name Tower Place Office Remodel Category Parking Operations
Type One Phase
MATCH %NONE
GRANTEE NONE
Total Project Cost:$150,000
TIF DISTRICT None
PLAN None
Status Active
Total2023 2024 2025 2026 2027Expenditures
12,00012,000PLANNING/DESIGN
138,000138,000CONSTRUCTION
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000PARKING FUND
150,000 150,000Total
650
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Darian Nagle-Gamm
2023 2027thru Department TRANSPORTATION SERVI
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 YearsProject Name Transit Maintenance Facility Relocation Category Transit Operations
Type One Phase
MATCH %20%
GRANTEE FTA
Total Project Cost:$23,200,000
TIF DISTRICT None
PLAN Transportation Plan
Status Active
Total2023 2024 2025 2026 2027Expenditures
500,000250,000 250,000PLANNING/DESIGN
22,500,00022,500,000CONSTRUCTION
250,000 250,000 22,500,000 23,000,000Total
Prior
200,000
Total
Total2023 2024 2025 2026 2027Funding Sources
15,000,00015,000,000FEDERAL GRANTS
8,000,000250,000 250,000 7,500,000TRANSIT FUND
250,000 250,000 22,500,000 23,000,000Total
Prior
200,000
Total
651
Capital Improvement Plan 2023-2027
City of Iowa City, Iowa Contact Darian Nagle-Gamm
2023 2027thru Department TRANSPORTATION SERVI
Description
This project will replace the video recording system in the 27 fixed route transit buses. The camera system is used for security monitoring as well
as investigating incidents on and off the buses and is very useful during employee on-going training.
Project #T3068
Priority Essential (2)
Justification
The current system is at the end of it's useful life and is not reliable. Having clear and available recordings is necessary for a safe and secure transit
system.
Budget Impact/Other
This project will not increase operating expenditures.
Useful Life 10 yearsProject Name Transit Bus Video System Category Transit Operations
Type One Phase
MATCH %
GRANTEE
Total Project Cost:$150,000
TIF DISTRICT
PLAN
Status Active
Total2023 2024 2025 2026 2027Expenditures
150,000150,000EQUIPMENT
150,000 150,000Total
Total2023 2024 2025 2026 2027Funding Sources
150,000150,000TRANSIT FUND
150,000 150,000Total
652
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
6 First Avenue Bridge 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.
$2,250,000
2 - Streets
7 Benton Street - Orchard To
Oaknoll
This is a capacity related improvement identified by the
Arterial Street Plan.
$5,150,000
8 Brookland Park Drive
Rehabilitation
This project will include reconstruction of Brookland Park
Drive and updates to utilities.
$1,450,000
9 Dodge St - Burlington To Bowery Street reconstruction and storm sewer improvements. This
is a joint project with the IDOT.
$13,250,000
10 Dubuque Rd Paving - Bristol To
Dodge
Reconstruct and upgrade to urban cross sections.$1,339,000
11 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
12 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
13 Gilbert / Us 6 Intersection Left
Turn Lanes
Reconstruct the intersection of Gilbert & US 6 to include dual
left turn lanes on Gilbert St.
$4,840,000
14 Gilbert St Iais Underpass This project relocates the sidewalks of the Gilbert St.
underpass at the IAIS Railroad. The sidewalks are moved
further from the street and existing erosion problems are
addressed.
$327,000
15 Old Hwy 218 Streetscape Streetscape improvements on Old Hwy 218 entrance -
Sturgis Ferry Park to US Hwy 6. This project includes
landscaping, lighting and sidewalk improvements. The
project should be coordinated with Sturgis Ferry Park
upgrade and /or Riverside Drive Redevelopment project.
$812,000
16 Highway 965 Extension This project will be initial phase of constructing Hwy 965
extended from the south side of Hwy 218 to Melrose Avenue
to arterial standards.
$9,167,000
17 Mccollister - Sycamore St To
Scott Blvd
Extend proposed McCollister Boulevard from Sycamore
Street to Scott Boulevard.
$9,088,000
18 Muscatine Avenue
Reconstruction, Iowa To First Ave
This project will reconstruct Muscatine Avenue from Iowa
Avenue to 1st Avenue.
$10,510,000
City of Iowa City
Capital Improvement Program
Unfunded Projects
653
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
19 Oakdale Blvd This project would construct an extension north across I-80
to a new intersection with Iowa Hwy 1.
$15,000,000
20 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
21 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
22 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
23 Rohret Rd Improvements-
Lakeshore To Limits
Project will reconstruct Rohret Rd to urban standards.$1,813,000
24 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
25 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
26 Sycamore-Hwy 6 To Highland This project involves additional lanes to improve capacity
and storm sewer improvements.
$750,000
27 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
28 Taft Avenue – Herbert Hoover
Hwy To Lower West Branch
Reconstruct Taft Avenue from Herbert Hoover Hwy to Court
Street.
$3,300,000
29 Taft Avenue – American Legion
Road To 420th Street
Reconstruct Taft Avenue from American Legion Road to
Herbert Hoover Hwy.
$8,200,000
30 Laura Drive Reconstruction Reconstruction of entire length of Laura Drive to standard
two lane width with curb, storm sewer and sidewalk.
$2,000,000
31 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
32 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
33 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
34 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
35 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
654
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
36 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
37 Foster Road Elevation This project will reconstruct and elevate Foster Road from
No Name Street to Dubuque Road.
$7,800,000
38 Camp Cardinal Blvd / Kennedy
Parkway - Roundabout
This project will construct a roundabout at Camp Cardinal
Boulevard / Kennedy Parkway. This project is intended for
the unfunded list of projects.
$2,058,839
39 Kirkwood Ave to Capitol Street
Connection
The extensions of these streets plays an important part in
the overall development of the Riverfront Crossings area. It
will also imporve access and the traffic cirulation in this area.
This project does not include any costs necessary for the
property acquisitions.
$3,100,000
40 Gilbert Street Lighting &
Landscaping Improvments
This project will provide landscaping and street/pedestrian
lighting on Gilbert Street from College Street to the Gilbert
Street Bridge over Ralston Creek
$975,000
41 Washington Stree Recon -
Madison to Clinton
This project will reconstruct Washington Street from
Madison Street to Clinton Street and will include new street
pavement, sidewalk, curb ramps, utility
repairs/improvements and other associated work.
$2,700,000
42 Friendship Sidewlk Infill - 5th Ave
to 7th Ave
This project will construct a 5' wide ADA sidewalk on
Friendship Street between 5th Ave and 7th Ave
$210,000
43 Herbert Hoover Highway - Turn
Lanes
This project will construct dedicated left-turn lanes (or a
center left-turn lane) on Herbert Hoover Highway at
American Pharoah Drive, Hanks Drive and Thunder Gulch
Road. This project is intended to be placed on the unfunded
list of projects until the pending traffic study is complete.
$6,400,000
44 Lakeside Drive Crosswalk
Improvements
This project generally includes the construction of a raised
midblock crosswalk on Lakeside Drive between Aniston
Street and Amber Lane at the Sycamore Greenway Trail
$240,000
45 Linn Street Reconstruction This project includes the reconstruction of three blocks of
brick street along Linn Street from Bloomington Street to
Church Street
$3,650,000
46 Park Road Reconstruction -
Rocky Shore to Riverside
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
$7,500,000
3 - Transportation Services
47 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
48 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
49 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
50 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
655
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
51 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
52 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
53 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
54 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
55 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
56 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
57 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
58 Fairmeadows Trail Addition of a loop trail and connections to the bikeways in
the surrounding neighborhood.
$125,000
59 Southgate Ave - Iowa River Trail
Connector
This project will construct a cul-de-sac a the west terminus
of Southgate Ave as well as 8' wide trail connection from
Soutgate Ave to the Iowa River Trail.
$400,000
60 Napoleon-Riverfront Crossings
Trail Segment Repl
Replacement of the asphalt trail from Napoleon Park to
Riverfront Crossings Park with a 10' wide concrete trail (1.25
miles). This will include a new spur connecting the trail to
Southgate Ave
$720,000
61 Whispering Meadows Trail
Improvements
Current trail infrastructure is reaching end of life and needs
replaced in order to continue to serve park users.
$250,000
5 - Wastewater
62 North Branch Dam Trunk Sewer This project extends easterly along Ralston Creek from the
North Branch Dam to Scott Boulevard.
$3,860,000
63 Northeast Trunk Sewer Reconstruction of an under-sized sewer through the
northeast neighborhoods.
$5,221,000
64 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
65 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.
$360,000
66 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
67 Secondary Calrifier 5300-5400
Repairs
This project will replace the rake mechanisms and drives for
Calrifiers C5300 and 5400 that were new in 2002 and part of
WWTP upgrades.
$864,000
68 Heat for Cold Storage Building Project would require the addition of natural gas fired area
heaters. Initially the heat load would be enough to keep the
building above freezing. When the digester rehabilitation
project proceeds, glycol heating from the digester boilers
would be included that project. Glycol piping would be routed
under the parking lot and drive to the building to new heating
units.
$123,000
656
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
69 Aeration Eqiuipment
Improvements 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.
$2,978,000
70 Aeration Eqiuipment
Improvements Phase 2 (Lamson)
Replace Lamson 300 HP Centrifugal Blower with a High-
Speed Turbo Blower including any ancillary equipment, pipe
modifications and PLC programing. We currently utilize
service contract for yearly maintenance for two existing high-
speed blowers installed. We would want to require service
contract for hte new high speed blowers once the warrenty
period had expired.
$1,911,000
71 Hawkeye Lift Station 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.
$1,645,000
72 Rotating Drum Thickener
Replacement 1 & 2
Replace RDT 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.
$1,662,000
73 Peninsula Control Panel and
Pump Improvement
The project includes the replacement of the control panel
and aquisistion of a redundent pump.
$130,000
74 UV Building and Storage Build a 40' x 60' structure over Ultra Violet disifection
structure for protection and for storage of the UV bank
modules during the off season. Project will include buildng
heat and electical supply.
$1,000,000
75 Effluent Water Pump Station
Improvements
Install a fourth Effluent Water Pump to serve the in plant
distribution system and soccer park irrigation system. Work
includes rebuilding of the Amiad filtration system.
$76,000
6 - Water
76 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
$4,000,000
77 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
78 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
79 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
80 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
657
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
81 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
82 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
83 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
84 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
85 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
$75,000
86 Well House & Generator Building
Roof Replacement
Replace the roofs on the 5 collector wells, 3 deep wells, and
emergency generator building.
$500,000
87 Lime Lagoon Outlet Structure
Modifications
Modify the lagoon outlet structure to an open channel
design. This project will be informed by the Treatment
$500,000
88 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.
$1,400,000
89 Bloomington Gsr
Decommissioning
Decommission the Bloomington ground storage reservoir
within the University of Iowa Campus Parking Ramp and
return the space to the University of Iowa per the associated
28E agreement. The 28E agreement expires on December
31, 2038. (Resolution No. 88-176)
250,000$
90 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$
91 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$
92 East Side Water Tower Construct a two million gallon ground or elevated storage
reservoir within the East Pressure Zone.
4,000,000$
93 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$
94 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$
658
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
95 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$
96 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$
97 Lighting Upgrades To Led Upgrade aging water treatment facility lighting to LED's 250,000$
98 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$
99 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$
100 Shop And Chemical Storage Roof
Replacements
Replace the adhered membrane roof on the water treatment
facility garage and chemical storage sections.
300,000$
101 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$
102 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$
103 Reseal Water Treatment Plant
Exterior
Reseal the concrete exterior of the water treatment plant
facility.
100,000$
104 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$
105 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$
106 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$
107 Water Plant And Gsr Gate
Replacement
Replace the (3) water plant site gates and the (3) GSR gates
(Rochester, Emerald, and Sycamore).
100,000$
108 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$
109 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$
110 Highway 1 from Miller Ave to
Hudson Ave Water Main
Replacement
Replace approximately 400 feet of 1984 12-inch water main
on Highway 1 between Miller Ave and Hudson Ave. The
work would also simplify the utility network in the area.
700,000$
659
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
111 Hwy 6 from Rocky Shore Dr to
Newton Rd & Rocky Shore Dr
from Hwy 6 to Dill St Water Main
Replacement
Replace approximately 800 feet of 1994 16-inch water main
on Hwy 6 between Rocky Shore Dr and Newton Rd &
replace 400 feet of 1967 12-inch on Rocky Shore Dr from
Hwy 6 to Dill St.
1,000,000$
112 Pleasant St from Cedar St to
Davenport St Water Main
Replacement
Replace approximately 350 feet of 1948 2-inch water main
on Pleasant St from Cedar St to Davenport St
400,000$
7 - Stormwater
113 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
114 Riverfront Crossings Storm Sewer Storm sewer improvements in the Central Crossings Sub-
District.
$1,375,000
115 Iowa Avenue Culvert Repairs This project will repair a box culvert that carries Ralston
Creek under Iowa Avenue.
$348,000
116 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
117 Olympic Court Storm Water Storm sewer retrofit to relieve localized flooding from storm
water runoff.
$464,000
118 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
119 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
120 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
121 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
122 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
123 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
124 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
125 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
126 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
660
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
127 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
128 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
129 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
$374,000
130 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
131 Calder Park Playground
Replacement
Replace the playground at Calder Park. Site constraints
keep this as a smaller piece of equipment.
$135,000
132 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
133 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
134 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
135 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
136 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
$100,000
137 Scott Park Driveway and Parking Replace the chipseal driveway and parking area at Scott
Park with a concrete surface and reconfigure the lot to more
effeciently serve additional parking
$275,000
138 Benton Hill Park Sidewalk Addition of sidewalk along the Benton St right-of-way of
Benton Hill Park along with necessary retaining wall
elements.
$175,000
139 Brookland Park Playground Replace the aging playground at Brookland Park with a
similar small size playground and swings. Update other site
amenities as needed.
$200,000
140 Robert A. Lee Recreation Center
Pool Filter & HVAC
Post 2021 Recreation Master Plan- moved RALRC pool and
HVAC project to FY27, updated costs to replace RALRC
existing pool filtration system, add a UV disinfectant system,
upgrade deteriorated iron piping under deck, surge tank
replacment and add dehumidication HVAC system to bring
facility to current building code compliancy for air quality.
$4,060,000
141 Oak Grove Park Improvements Replacement of the playground, basketball court surfacing,
hl d i ii
$300,000
9 - Other Projects
142 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
143 Cemetery Columbarium Construction of a columbarium.$405,000
661
Project Name Description Unfunded Amt
City of Iowa City
Capital Improvement Program
Unfunded Projects
144 City Hall Relocation Relocate and expand / modernize City Hall and City Council
Chambers.
$12,000,000
145 Police Evidence Storage Facility Construction of a permanent evidence storage facility.$929,000
146 Central Police Station Relocation Relocate and expand / modernize Central Police Station. $19,000,000
147 Fire Station #1 Relocation Relocate and expand / modernize Central Fire Station #1. $11,593,000
148 Fire Station #5 Construction of Fire Station #5 in the South Planning District. $2,898,000
149 Fire Station #6 Construction of Fire Station #6 in the Southwest Planning
District.
$2,898,000
150 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
151 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
152 Airport Equipment Shelter Snow removal equipment was previously stored in United
Hangar. Equipment Shelter would provide enclosed storage
for equipment.
$337,500
153 Airport Perimeter Road Construction perimeter road for maintenance and fueling
vehicles to travel to south development area.
$267,700
154 South Airport Site Development South General Aviation area site development with access
roadway and utilities.
$2,125,100
155 Hangar A Door Replacement Hangar A door replacement; hangar A has 10 doors to be
replaced.
$200,000
156 Summit Street Historic Plan Streetscape and intersection elements through Summit
Street Historic District.
$302,000
157 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
158 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
159 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
160 Excavator for compost operations This machine would be used primarily in the compost and
wood chip facility at the landfill to assist in safely grinding
incoming materials.
$280,000
Total - Unfunded Projects
392,540,305$
662
INTERNAL SERVICE FUNDS
Equipment
Risk Management
Information Technology Services
Central Services
Health Insurance Reserve
Dental Insurance Reserve
F
Y
2
0
2
4
663
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) FY23 – FY25 are estimates.
FY2020 FY2021 FY2022 FY2023 FY2024 FY2025
Designated for Equip $14,197,392 $14,488,920 $17,005,178 $15,235,660 $9,301,249 10,477,303
Unassigned $3,049,340 $3,543,223 $3,147,611 $3,886,073 $4,509,143 $5,137,040
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Fund Balance (1)
664
The Equipment Fund’s unassigned fund balance is budgeted to increase in fiscal year 2023 by
$738,462 or 19% from fiscal year 2022 to $3,886,073. This budgeted increase is due to
chargebacks expected to be higher than expenses. Unassigned fund balance is projected to
start increasing in future years as well to $4,509,143 in fiscal year 2024 and $5,137,040 in fiscal
year 2025. This increase is due to the transfers to the Capital Projects fund for the replacement
of the Equipment Maintenance Facility are budgeted to come from the Replacement Reserve
restricted fund balance rather than normal operational funds.
Total fund balance is projected to be $19,121,733 in fiscal year 2023, a decrease of $1,031,056
or 5.12% over the previous fiscal year. The decrease in fund balance is due to an increase in
vehicle replacements. In fiscal year 2024, the total fund balance is expected to decrease by
$5,311,341 or 27.78% which is due to capital projects. Fund balance growth is expected to
increase in fiscal year 2025 due to the previously mentioned capital project transfers being
completed.
665
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 15,667,564$ 17,246,732$ 18,032,143$ 20,152,789$ 19,121,733$ 13,810,392$
Revenues:
Use Of Money And Property
Interest Revenues 341,513$ 101,198$ 75,486$ 165,000$ 173,616$ 173,616$
Intergovernmental
Fed Intergovnt Revenue - 10,676 2,550 - - -
Disaster Assistance - - 207 - - -
Local 28E Agreements 426,916 397,725 630,484 569,500 655,000 655,000
Charges For Fees And Services
Refuse Charges 989 885 953 890 953 953
Miscellaneous
Intra-City Charges 6,244,618 6,697,951 6,787,748 7,230,878 7,768,410 7,857,125
Other Financial Sources
Sale Of Assets 95,438 309,316 87,625 135,000 145,000 145,000
Sub-Total Revenues 7,109,474 7,517,750 7,585,052 8,101,268 8,742,979 8,831,694
Transfers In:
Miscellaneous Transfers In - 218,257 483,287 - - -
Sub-Total Transfers In - 218,257 483,287 - - -
Total Revenues 7,109,474$ 7,736,007$ 8,068,339$ 8,101,268$ 8,742,979$ 8,831,694$
Expenditures:
General Fleet Maintenance 3,210,295$ 3,848,795$ 3,942,650$ 3,971,030$ 4,501,098$ 4,584,987$
Non-Public Safety Radio System 31,912 32,788 26,437 - - -
Equipment Replacement Reserves 2,544,653 2,769,293 670,319 4,161,294 2,053,222 2,442,756
Sub-Total Expenditures 5,786,860 6,650,876 4,639,406 8,132,324 6,554,320 7,027,743
Transfers Out:
Capital Project Fund (256,554) 81,463 825,000 1,000,000 7,500,000 -
Miscellaneous Transfers Out - 218,257 483,287 - - -
Sub-Total Transfers Out (256,554) 299,719 1,308,287 1,000,000 7,500,000 -
Total Expenditures & Transfers Out 5,530,306$ 6,950,596$ 5,947,693$ 9,132,324$ 14,054,320$ 7,027,743$
Fund Balance, June 30 17,246,732$ 18,032,143$ 20,152,789$ 19,121,733$ 13,810,392$ 15,614,343$
Adjusted Fund Balance, June 30 17,246,732 18,032,143 20,152,789 19,121,733 13,810,392 15,614,343
Restricted / Committed /Assigned 14,197,392 14,488,920 17,005,178 15,235,660 9,301,249 10,477,303
Unassigned Balance 3,049,340$ 3,543,223$ 3,147,611$ 3,886,073$ 4,509,143$ 5,137,040$
% of Revenues 43%46%39%48%52%58%
Equipment (8100 - 8101)
Fund Summary
666
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money ald Property
Interest Revenues 44,795$ 14,819$ 14,106$ 15,000$ 32,442$ 32,442$
Intergovernmental
Fed Intergovnt Revenue - 10,676 2,550 - - -
Disaster Assistalce - - 207 - - -
Local 28E Agreements 426,916 397,725 630,484 569,500 655,000 655,000
Charges For Fees ald Services
Refuse Charges 989 885 953 890 953 953
Miscellaleous
Miscellaleous Merchaldise - - -
Intra-City Charges 3,590,487 3,786,281 3,723,689 4,124,102 4,435,773 4,524,488
Other Finalcial Sources
Sale Of Assets - 1,496 - - - -
Total Revenues 4,063,187$ 4,211,882$ 4,371,989$ 4,709,492$ 5,124,168$ 5,212,883$
Expenditures:
Personnel 1,091,450$ 1,099,218$ 1,147,201$ 1,192,970$ 1,222,695$ 1,259,376$
Services 574,799 496,447 495,995 586,233 554,735 565,830
Supplies 1,540,921 1,608,590 2,231,148 2,191,827 2,705,668 2,759,781
Capital Outlay 3,125 644,540 68,305 - 18,000 -
Total Expenditures 3,210,295$ 3,848,795$ 3,942,650$ 3,971,030$ 4,501,098$ 4,584,987$
Personnel Services - FTE 2020 2021 2022 2023 2024
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
Mechalic I - Equipment 2.00 3.00 2.00 2.00 2.00
Mechalic II - Equipment 3.00 3.00 3.00 3.00 3.00
Mechalic III - Equipment (Day) 1.00 1.00 1.00 1.00 1.00
Mechalic 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 11.75 10.75 11.00 11.00
Capital Outlay 2023 2024
Above Ground Hoist -$ 18,000$
Total Capital Outlay -$ 18,000$
Division: Equipment Services
Activity: General Fleet Maintenalce (710510)
667
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Miscellaleous
Intra-City Charges 17,713$ 26,790$ 26,487$ -$ -$ -$
Total Revenues 17,713$ 26,790$ 26,487$ -$ -$ -$
Expenditures:
Services 31,912$ 32,788$ 26,437$ -$ -$ -$
Total Expenditures 31,912$ 32,788$ 26,437$ -$ -$ -$
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money ald Property
Interest Revenues 296,718$ 86,378$ 61,380$ 150,000$ 141,174$ 141,174$
Miscellaleous
Intra-City Charges 2,636,419 2,884,880 3,037,571 3,106,776 3,332,637 3,332,637
Other Finalcial Sources
Sale of Assets 95,438 307,820 87,625 135,000 145,000 145,000
Total Revenues 3,028,574$ 3,279,078$ 3,186,576$ 3,391,776$ 3,618,811$ 3,618,811$
Expenditures:
Services 39,958$ 56,554$ 21,267$ 58,887$ 51,722$ 52,756$
Supplies 324 - - - - -
Capital Outlay 2,504,371 2,712,739 649,052 4,102,407 2,001,500 2,390,000
Total Expenditures 2,544,653$ 2,769,293$ 670,319$ 4,161,294$ 2,053,222$ 2,442,756$
Capital Outlay 2023 2024
Automobiles 75,100$ 52,000$
Other Vehicular Equipment 1,211,911 268,500
Snow Removal Equipment 56,800 -
Tractors 110,309 71,000
Other Vals & Trucks 2,648,287 1,610,000
Total Capital Outlay 4,102,407$ 2,001,500$
Division: Equipment Services
Activity: Non-Public Safety Radio System (710540)
Division: Equipment Services
Activity: Equipment Replacement Reserves (710520)
668
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 95% 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, 2023 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 $20.0 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 2023 revised fund balance is $3,501,660 which is $155,452 or 4.44% lower than
the fiscal year 2022 ending fund balance. The fund balance is expected to slightly decrease over
the next two years; however, the change in fund balance is entirely dependent on the amount of
claims paid. Due to the change in workers compensation coverage, it is difficult to predict what
the actual impact from that change will be.
669
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 3,883,876$ 4,113,595$ 3,913,402$ 3,657,112$ 3,501,660$ 2,841,603$
Revenues:
Use Of Money And Property
Interest Revenues 77,257$ 20,519$ 15,726$ 25,000$ 36,168$ 36,168$
Intergovernmental
Federal Intergovernmental Revenue - 121 40 - - -
Miscellaneous
Intra-City Charges 1,578,080 1,577,107 1,018,947 1,029,000 1,044,000 1,064,880
Other Miscellaneous Revenue 85,713 26,631 237,961 26,610 31,025 31,025
Total Revenues 1,741,050$ 1,624,378$ 1,272,674$ 1,080,610$ 1,111,193$ 1,132,073$
Expenditures:
Risk Management Loss Reserve 1,511,332$ 1,423,612$ 1,528,964$ 1,236,062$ 1,771,250$ 1,309,085$
Total Expenditures 1,511,332$ 1,423,612$ 1,528,964$ 1,236,062$ 1,771,250$ 1,309,085$
Fund Balance, June 30 4,113,595$ 4,314,362$ 3,657,112$ 3,501,660$ 2,841,603$ 2,664,591$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 4,113,595$ 4,314,362$ 3,657,112$ 3,501,660$ 2,841,603$ 2,664,591$
% of Revenues 236% 266% 287% 324%256%235%
Risk Management Reserve (8200)
Fund Summary
670
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 77,257$ 20,519$ 15,726$ 25,000$ 36,168$ 36,168$
Intergovernmental
Federal Intergovernmental Revenue - 121 40 - - -
Miscellaneous
Intra-City Charges 1,578,080 1,577,107 1,018,947 1,029,000 1,044,000 1,064,880
Other Miscellaneous Revenue 85,713 26,631 237,961 26,610 31,025 31,025
Total Revenues 1,741,050$ 1,624,378$ 1,272,674$ 1,080,610$ 1,111,193$ 1,132,073$
Expenditures:
Personnel 225,630$ 225,472$ 234,538$ 236,407$ 240,985$ 248,215$
Services 1,201,012 1,181,541 1,278,133 980,543 1,511,153 1,041,376
Supplies 18,300 16,598 3,997 19,112 19,112 19,494
Capital Outlay 66,390 - 12,296 - - -
Total Expenditures 1,511,332$ 1,423,612$ 1,528,964$ 1,236,062$ 1,771,250$ 1,309,085$
Personnel Services - FTE 2020 2021 2022 2023 2024
Risk & Finance Assistant 0.25 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)
671
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 $4,174,221 at the end of fiscal year 2023.
This is an increase of $206,512 or 5.2% percent from fiscal year 2022. This is primarily due to an
increase in equipment replacement reserves.
Fund balance is expected to decrease in fiscal year 2024 by $327,408 or 7.84%. This decrease is
due to a decrease in intra-city service charges especially for data storage. The estimated fund
balance designated for equipment replacement is $1,495,701 in fiscal year 2022, $1,452,735 in
fiscal year 2023, and $1,163,694 in fiscal year 2024.
672
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 2,992,006$ 3,254,739$ 3,545,083$ 3,967,709$ 4,174,221$ 3,846,813$
Revenues:
Use Of Money And Property
Interest Revenues 43,733$ 14,663$ 13,069$ 30,000$ 30,058$ 30,058$
Charges For Fees And Services
Miscellaneous Charges For Services 17,423 17,459 24,737 17,460 24,737 24,737
Miscellaneous
Intra-City Charges 2,614,371 2,874,509 3,099,496 2,987,883 2,892,762 2,892,762
Other Miscellaneous Revenue 15,582 - 85 - 85 -
Other Financial Sources
Sale Of Assets 1,892 3,895 5,306 - - -
Sub-Total Revenues 2,693,000 2,910,525 3,142,692 3,035,343 2,947,642 2,947,557
Transfers In:
Miscellaneous Transfers In 8,890 335,678 58,085 - - -
Sub-Total Transfers In 8,890 335,678 58,085 - - - Total Revenues 2,701,890$ 3,246,203$ 3,200,777$ 3,035,343$ 2,947,642$ 2,947,557$
Expenditures:
Information Technology 2,248,734$ 2,560,513$ 2,633,094$ 2,472,426$ 2,592,226$ 2,808,041$
Info Technology Equipment Replacement 181,533 59,669 11,972 256,405 582,825 200,144
Sub-Total Expenditures 2,430,267 2,620,181 2,645,066 2,728,831 3,175,051 3,008,185
Transfers Out:
Capital Project Fund 8,890 - 75,000 100,000 100,000 100,000
Misc Transfers Out - 335,678 58,085 - - -
Sub-Total Transfers Out 8,890 335,678 133,085 100,000 100,000 100,000
Total Expenditures & Transfers Out 2,439,157$ 2,955,859$ 2,778,151$ 2,828,831$ 3,275,051$ 3,108,185$
Fund Balance, June 30 3,254,739$ 3,545,083$ 3,967,709$ 4,174,221$ 3,846,813$ 3,686,185$
Restricted / Committed /Assigned 756,300 1,241,050 1,495,701 1,452,735 1,163,694 1,257,333
Unassigned Balance 2,498,439$ 2,304,033$ 2,472,008$ 2,721,486$ 2,683,119$ 2,428,852$
93%79%79%90%91%82%
Information Technology Services (8300 - 8302)
Fund Summary
673
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 43,733$ 14,663$ 13,069$ 30,000$ 30,058$ 30,058$
Charges For Fees And Services
Miscellaneous Charges For Services 17,423 17,459 24,737 17,460 24,737 24,737
Miscellaneous
Intra-City Charges 2,394,354 2,665,768 2,832,874 2,774,444 2,598,979 2,598,979
Other Miscellaneous Revenue 15,582 - 85 - 85 -
Other Financial Sources
Sale Of Assets 1,892 3,895 5,306 - - -
Total Revenues 2,472,983$ 2,701,784$ 2,876,070$ 2,821,904$ 2,653,859$ 2,653,774$
Expenditures:
Personnel 1,111,777$ 1,149,974$ 1,162,541$ 1,370,255$ 1,397,059$ 1,438,971$
Services 486,864 573,619 638,868 571,863 611,275 623,501
Supplies 502,315 465,659 530,717 445,308 583,892 595,570
Capital Outlay 147,778 371,260 300,968 85,000 - 150,000
Total Expenditures 2,248,734$ 2,560,513$ 2,633,094$ 2,472,426$ 2,592,226$ 2,808,041$
Personnel Services - FTE 2020 2021 2022 2023 2024
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 0.50 0.80
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 -
Security Analyst - - - 1.00 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 2.00
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 10.50 10.80
Capital Outlay 2023 2024
Software Licenses/Upgrades 60,000$ -$
Storage Server and Hardware 25,000 -
85,000$ -$
Finance Department
Division: Information Technology Services
Activity: Information Technology Services (310500)
674
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Intra-City Charges 220,018$ 208,741$ 266,622$ 213,439$ 293,783$ 293,783$
Total Revenues 220,018$ 208,741$ 266,622$ 213,439$ 293,783$ 293,783$
Expenditures:
Services 196$ 135$ 453$ 141$ 141$ 144$
Capital Outlay 181,337 59,534 11,519 256,264 582,684 200,000
Total Expenditures 181,533$ 59,669$ 11,972$ 256,405$ 582,825$ 200,144$
Capital Outlay 2023 2024
File Servers 209,152$ 147,099$
Network Switches/Firewalls 47,112 30,547
Storage - 405,038
Total Capital Outlay 256,264$ 582,684$
Division: Information Technology Services
Activity: Information Technology Equipment Replacement (310581)
675
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 2024 budgeted revenue is $232,764, and internal service fund charges
make up 97.10% of the fund’s revenue. Budgeted revenue in fiscal year 2024 is an
increase of 10.29% from fiscal year 2023 budgeted revenue of $208,803, but a 1.83%
decrease from fiscal year 2022 actual revenue of $236,594. The overall increase in
revenue is due to the increase in internal service charges.
The Central Services fund has an estimated ending fiscal year 2023 fund balance of
$796,154. This is a $18,470 decrease from fiscal year 2022. The fiscal year 2024
estimated ending fund balance is $816,439 which is an increase of 2.48% from fiscal year
2023 ending fund balance. The changes in fund balance are primarily the accumulation of
replacement funds for copy machines versus what is spent on replacement during the
given year.
676
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 701,818$ 756,955$ 798,110$ 814,624$ 796,154$ 816,439$
Revenues:
Use Of Money And Property
Interest Revenues 12,526$ 3,517$ 2,933$ 5,000$ 6,746$ 6,746$
Intergovernmental
Federal Intergovernmental Revenue - - 8 - - -
Disaster Assistance - - 3 - - -
Charges For Fees And Services
Library Charges - 1 - - - -
Miscellaneous
Intra-City Charges 230,890 195,390 233,650 203,803 226,018 226,018
Printed Materials 121 - - - - -
Total Revenues 243,536$ 198,909$ 236,594$ 208,803$ 232,764$ 232,764$
Expenditures:
Central Services 188,400$ 146,775$ 220,080$ 227,273$ 212,479$ 217,395$
Sub-Total Expenditures 188,400$ 146,775$ 220,080$ 227,273$ 212,479$ 217,395$
Transfers Out:
Capital Project Fund - 10,978 - - - -
Sub-Total Transfers Out - 10,978 - - - -
Total Expenditures & Transfers Out 188,400$ 157,753$ 220,080$ 227,273$ 212,479$ 217,395$
Fund Balance, June 30 756,955$ 798,110$ 814,624$ 796,154$ 816,439$ 831,808$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 756,955$ 798,110$ 814,624$ 796,154$ 816,439$ 831,808$
% of Revenues 311% 401% 344% 381%351%357%
Central Services (8400)
Fund Summary
677
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 12,526$ 3,517$ 2,933$ 5,000$ 6,746$ 6,746$
Intergovernmental
Federal Intergovernmental Revenue - - 8 - - -
Disaster Assistance - - 3 - - -
Charges For Fees And Services
Library Charges - 1 - - - -
Miscellaneous
Intra-City Charges 230,890 195,390 233,650 203,803 226,018 226,018
Printed Materials 121 - - - -
Total Revenues 243,536$ 198,909$ 236,594$ 208,803$ 232,764$ 232,764$
Expenditures:
Personnel 44,783$ 36,209$ 39,541$ 42,379$ 44,668$ 46,008$
Services 112,359 94,554 122,471 122,608 128,311 130,877
Supplies 1,850 317 32 1,500 500 510
Capital Outlay 29,407 15,695 58,035 60,786 39,000 40,000
Total Expenditures 188,400$ 146,775$ 220,080$ 227,273$ 212,479$ 217,395$
Personnel Services - FTE 2020 2021 2022 2023 2024
Purchasing Assistant - 0.50 0.50 0.50 0.50
Purchasing Clerk 0.50 - - - -
Total Personnel 0.50 0.50 0.50 0.50 0.50
Capital Outlay 2023 2024
Copiers 60,786$ 39,000$
Total Capital Outlay 60,786$ 39,000$
Finance Department
Division: Purchasing
Activity: Central Services (310300)
678
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 2022, health insurance premiums increased by 9.85%, and in fiscal year
2023, premiums increased by 6.68%. Premiums are budgeted to increase by 10.00% in
fiscal year 2024.
Increases in employee contributions have been negotiated as shown in the following
table:
The fiscal year 2023 estimated ending fund balance is estimated at $14,447,353. This is
an increase of $11,500 or .08% from the fiscal year 2022 ending fund balance of
$14,435,853. For fiscal year 2024, the fund balance is expected to increase to
$15,562,882 which is an increase of $1,115,529 or 7.7%.
Restricted/assigned fund balance represents the City’s Net OPEB Obligation. The City’s
Net OPEB obligation at June 30, 2022 was $8,123,615. This decreased by $1,574,253
or 19.4% over the fiscal year 2021 restricted/assigned fund balance due to decreases in
actual experience, assumptions, interest, and service cost estimates.
679
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 11,156,890$ 12,300,290$ 12,309,571$ 14,435,853$ 14,447,353$ 15,562,882$
Revenues:
Use Of Money And Property
Interest Revenues 232,731$ 103,866$ 81,214$ 50,000$ 186,792$ 186,792$
Charges For Fees And Services
Miscellaneous Charges For Services 458,212 515,566 590,651 633,600 606,000 636,300
Miscellaneous
Intra-City Charges 9,581,325 9,939,939 10,793,500 11,451,573 12,593,760 13,223,448
Other Miscellaneous Revenue 609 - 148 - - -
Total Revenues 10,272,878$ 10,559,371$ 11,465,512$ 12,135,173$ 13,386,552$ 14,046,540$
Expenditures:
Services 9,127,875$ 10,550,091$ 9,337,613$ 12,122,673$ 12,270,023$ 12,883,524$
Supplies 1,603 - 1,616 1,000 1,000 1,020
Total Expenditures 9,129,477$ 10,550,091$ 9,339,230$ 12,123,673$ 12,271,023$ 12,884,544$
Fund Balance, June 30 12,300,290$ 12,309,571$ 14,435,853$ 14,447,353$ 15,562,882$ 16,724,878$
Restricted / Committed / Assigned 8,627,420 9,697,868 8,123,615 8,123,615 8,123,615 8,123,615
Unassigned Balance 3,672,870$ 2,611,703$ 6,312,238$ 6,323,738$ 7,439,267$ 8,601,263$
% of Revenues 36%25%55%52%56%61%
Health Insurance Reserve (8500)
Fund Summary
680
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 2023 is expected
to be $483,414 or $14,168 higher than the fiscal year 2022 ending fund balance. This is
an increase of 2.93%. Fund balance is expected to increase in fiscal year 2024 to
$531,834, which is an increase of $48,420 or 9.10%.
681
2020 2021 2022 2023 2024 2025
Actual Actual Actual Revised Budget Projected
Fund Balance, July 1 258,467$ 374,616$ 423,567$ 469,246$ 483,414$ 531,834$
Revenues:
Use Of Money And Property
Interest Revenues 5,295$ 1,854$ 1,703$ 1,850$ 3,916$ 3,916$
Charges For Fees And Services
Miscellaneous Charges For Services 15,291 17,784 21,825 17,780 21,825 21,825
Miscellaneous
Intra-City Charges 390,765 377,059 378,605 377,059 405,200 413,304
Total Revenues 411,351$ 396,698$ 402,133$ 396,689$ 430,941$ 439,045$
Expenditures:
Services 295,202$ 347,747$ 356,454$ 382,521$ 382,521$ 390,171$
Total Expenditures 295,202$ 347,747$ 356,454$ 382,521$ 382,521$ 390,171$
Fund Balance, June 30 374,616$ 423,567$ 469,246$ 483,414$ 531,834$ 580,708$
Restricted / Committed /Assigned - - - - - -
Unassigned Balance 374,616$ 423,567$ 469,246$ 483,414$ 531,834$ 580,708$
% of Revenues 91%107%117%122%123%132%
Dental Insurance Reserve (8600)
Fund Summary
682
STATISTICS
US Census Data
Revenue Comparisons
Property Tax Levies
Property Tax Valuations
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
4
683
684
Iowa City Johnson County Iowa
Population
Population Estimates, July 1 2021, (V2021)74,596 154,748 3,193,079
Population estimates base, April 1, 2020, (V2021)74,373 152,854 3,190,369
Population, percent change - April 1, 2020 (estimates base) to July 1, 2021, (V2021)0.30%1.20%0.10%
Population, Census, April 1, 2020 74,828 152,854 3,190,369
Population, Census, April 1, 2010 67,862 130,882 3,046,355Age and Sex
Persons under 5 years, percent 4.30%5.40%5.90%
Persons under 18 years, percent 14.40%19.70%23.10%
Persons 65 years and over, percent 11.20%12.90%17.70%
Female persons, percent 50.10%50.30%49.80%
White alone, percent 78.10%82.30%90.10%
Black or African American alone, percent 8.60%8.20%4.30%
American Indian and Alaska Native alone, percent 0.10%0.40%0.60%
Asian alone, percent 7.40%6.40%2.80%
Native Hawaiian and Other Pacific Islander alone, percent 0.10%0.10%0.20%
Two or More Races, percent 3.50%2.60%2.10%
Hispanic or Latino, percent 6.40%6.00%6.70%
White alone, not Hispanic or Latino, percent 74.80%77.00%84.10%
Veterans, 2016-2020 2,375 5,006 178,481
Foreign born persons, percent, 2016-2020 13.70%11.60%5.40%
Housing
Housing units, July 1, 2021, (V2021)X 67,075 1,426,108
Owner-occupied housing unit rate, 2016-2020 46.70%58.60%71.20%
Median value of owner-occupied housing units, 2016-2020 $223,900 $238,600 $153,900
Median selected monthly owner costs -with a mortgage, 2016-2020 $1,612 $1,674 $1,279
Median selected monthly owner costs -without a mortgage, 2016-2020 $565 $574 $495
Median gross rent, 2016-2020 $976 $984 $806
Building permits, 2021 X 1,104 13,686
Households, 2016-2020 31,483 60,430 1,273,941
Persons per household, 2016-2020 2.2 2.37 2.4
Living in same house 1 year ago, percent of persons age 1 year+, 2016-2020 68.90%75.70%85.60%
Language other than English spoken at home, percent of persons age 5 years+, 2016-2020 17.60%15.40%8.40%
Households with a computer, percent, 2016-2020 95.60%95.50%90.40%
Households with a broadband Internet subscription, percent, 2016-2020 88.50%89.40%83.10%
Education
High school graduate or higher, percent of persons age 25 years+, 2016-2020 96.50%95.70%92.50%
Bachelor's degree or higher, percent of persons age 25 years+, 2016-2020 59.60%54.30%29.30%
Health
With a disability, under age 65 years, percent, 2016-2020 5.30%5.00%8.00%
Persons without health insurance, under age 65 years, percent 5.50%5.90%5.80%
Economy
In civilian labor force, female, percent of population age 16 years+, 2016-2020 65.10%67.60%62.70%
Total accommodation and food services sales, 2017 ($1,000)185,389 D 7,110,658
Total health care and social assistance receipts/revenue, 2017 ($1,000)2,421,811 2,629,594 22,419,847
Total transportation and warehousing receipts/revenue, 2017 ($1,000)34,961 854,606 8,913,447
Total retail sales, 2017 ($1,000)1,167,170 2,264,682 50,063,082
Total retail sales per capita, 2017 $15,378 $15,128 $15,925
Mean travel time to work (minutes), workers age 16 years+, 2016-2020 17.3 19.4 19.5
Median household income (in 2020 dollars), 2016-2020 $48,148 $63,062 $61,836
Per capita income in past 12 months (in 2020 dollars), 2016-2020 $30,034 $35,875 $33,021
Persons in poverty, percent 27.30%14.10%11.10%
Total employer establishments, 2020 X 3,346 82,440
Total employment, 2020 X 66,755 1,390,551
Total annual payroll, 2020 ($1,000)X 3,013,271 65,641,225
Total employment, percent change, 2019-2020 X 0.60%0.70%
Total nonemployer establishments, 2019 X 10,429 212,431
All employer firms, Reference year 2017 1,224 2,591 61,849
Men-owned employer firms, Reference year 2017 596 1,344 35,303
Women-owned employer firms, Reference year 2017 226 434 9,377
Minority-owned employer firms, Reference year 2017 27 113 2,395
Nonminority-owned employer firms, Reference year 2017 954 2,064 53,664
Veteran-owned employer firms, Reference year 2017 53 138 3,965
Nonveteran-owned employer firms, Reference year 2017 905 2,006 50,337
Geography
Population per square mile, 2020 2,923.30 249.4 57.1
Population per square mile, 2010 2,713.30 213.1 54.5
Land area in square miles, 2020 25.6 613 55,853.42
Land area in square miles, 2010 25.01 614.04 55,857.13
Estimates are not comparable to other geographic levels due to methodology differences that may exist between different
data sources.
Some estimates presented here come from sample data, and thus have sampling errors that may render some apparent
differences between geographies statistically indistinguishable. Click the Quick Info icon to the left of each row in TABLE view to learn about sampling error.
The vintage year (e.g., V2021) refers to the final year of the series (2020 thru 2021). Different vintage years of estimates
are not comparable.
(a)Includes persons reporting only one race
(c)Economic Census - Puerto Rico data are not comparable to U.S. Economic Census data
(b)Hispanics may be of any race, so also are included in applicable race categories
Source: US Census Bureau - QuickFacts
US Census Data
685
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
FY23
Tax Rate Rank
FY23/FY22
% Change
Waterloo 18.972 1 1.82%
Council Bluffs 17.826 2 1.69%
Davenport 16.780 3 0.00%
Des Moines 16.610 4 0.00%
Cedar Rapids 16.026 5 0.95%
Iowa City 15.633 6 -0.26%
Sioux City 15.420 7 6.71%
Coralville 14.312 8 0.20%
North Liberty 11.319 9 -1.72%
West Des Moines 10.950 10 0.00%
Ames 9.829 11 -0.45%
Dubuque 9.717 12 -1.74%
FY2023 Estimated General Fund Revenue
FY2023 Adopted Budget
City Revenues
Transfers
In
Debt
Proceeds/
Asset
Sales
Total
Revenues
Per
Capita
Revenue*
Per
Cap.
Rank
Dubuque $72,324,503 $9,737,736 $45,242 $82,107,481 $1,376.10 1
Coralville $24,138,105 $6,003,142 $0 $30,141,247 $1,350.54 2
West Des Moines $69,180,935 $15,412,616 $25,000 $84,618,551 $1,231.30 3
Cedar Rapids $113,834,436 $42,052,364 $120,000 $156,006,800 $1,132.86 4
Council Bluffs $52,056,286 $18,941,556 $0 $70,997,842 $1,130.56 5
Sioux City $63,621,640 $21,862,323 $107,381 $85,591,344 $997.60 6
Waterloo $56,317,335 $10,487,742 $235,000 $67,040,077 $995.93 7
Des Moines $150,424,089 $57,995,449 $30,000 $208,449,538 $973.46 8
Iowa City $58,190,919 $13,063,633 $328,168 $71,582,720 $956.63 9
Davenport $65,412,260 $24,860,299 $0 $90,272,559 $887.43 10
North Liberty $13,506,597 $3,506,734 $0 $17,013,331 $830.77 11
Ames $30,526,852 $10,715,961 $0 $41,242,813 $620.87 12
Revenue Comparisons
686
Hotel/Motel Tax Revenues
FY2022 Receipts
City*
Effective
Date Receipts
Des Moines 4/1/1979 7,610,216
West Des Moines 4/1/1979 4,660,364
Cedar Rapids 4/1/1979 4,047,405
Council Bluffs 4/1/1979 3,198,619
Davenport 4/1/1981 3,119,107
Coralville 7/1/1983 3,086,219
Dubuque 4/1/1979 2,915,854
Sioux City 4/1/1979 2,502,222
Ames 4/1/1988 2,415,735
Iowa City 4/1/1983 1,708,182
Waterloo 4/1/1981 1,450,698
North Liberty 7/1/2008 92,568
*All cities listed impose the state allowed maximum rate of 7%
Source: Iowa Department of Revenue
Utility Franchise Tax Rates (as of October 19, 2021)
City
Franchise
Fee Rate
Davenport 0%
West Des Moines 0%
Ames 0%
Coralville 1%
Iowa City 1%
North Liberty 2%
Council Bluffs 2%
Cedar Rapids 3%
Waterloo 4%
Dubuque 5%
Sioux City 5%
Des Moines 5%
687
Utility Rates (Residential Monthly Billing – July 1, 2022)
City Water Sewer Waste Storm Total Rank
Davenport $56.93 $57.72 $18.13 $3.06 $135.84 1
Des Moines $41.61 $54.79 $22.90 $15.87 $135.17 2
North Liberty*$52.38 $59.30 $19.80 $2.00 $133.48 3
Dubuque $33.09 $47.28 $20.85 $9.00 $110.22 4
Ames*$37.15 $37.04 $30.00 $5.20 $109.39 5
West Des Moines $41.57 $41.77 $13.10 $6.90 $103.34 6
Iowa City**$34.93 $36.08 $23.00 $5.00 $99.01 7
Cedar Rapids $35.03 $32.53 $22.53 $7.26 $97.35 8
Sioux City $38.20 $41.30 $15.55 $1.25 $96.30 9
Coralville $18.96 $40.15 $21.75 $3.00 $83.86 10
Council Bluffs $31.73 $31.90 $20.00 $0.00 $83.63 11
Waterloo $20.84 $31.95 $20.75 $5.00 $78.54 12
* Ames and North Liberty trash collection provided by private contractors
** Average rate is $105.51/difference of $6.50
688
Property Tax Levies
Property Tax History – All Direct and Overlapping Governments
(per $1,000 assessed valuation)
Collection Year
Iowa City Community School District
Johnson County*
Kirkwood Community College
State of Iowa
City of Iowa City Total Iowa City Percentage of Total
Residential Rollback %
2012-13 14.073 7.075 1.079 0.003 17.269 39.499 43.7 50.7518
2013-14 13.688 7.077 1.065 0.003 16.805 38.639 43.5 52.8166
2014-15 13.699 7.062 1.058 0.003 16.705 38.528 43.4 54.4002
2015-16 13.868 7.228 1.061 0.003 16.651 38.811 42.9 55.7335
2016-17 13.989 7.093 1.080 0.003 16.583 38.748 42.8 55.6259
2017-18 13.959 7.179 1.132 0.003 16.333 38.606 42.3 56.9391
2018-19 14.856 6.839 1.204 0.003 16.183 39.085 41.4 55.6209
2019-20
2020-21
14.791
14.839
6.761
6.674
1.213
1.257
0.003
0.003
15.833
15.773
38.601
38.546
41.0
40.9
56.1324
56.6259
2021-22 14.851 6.493 1.312 0.003 15.673 38.331 40.9 56.4094
2022-23 14.934 6.345 1.344 0.003 15.633 38.259 40.9 56.4919
*Includes Johnson County, the City of Iowa City Assessor, and Agricultural Extension levies.
Source: Johnson County Auditor
689
Property Tax Valuations
Last Ten Fiscal Years
Assessed Valuation
Tax Collection Year:
FY2024 Prelim FY2023 FY2022 FY2021
Residential 5,937,311,360$ 5,302,710,934$ 5,067,120,030$ 4,958,648,218$
Agricultural (taxed at Ag rate)1,650,370 1,574,220 1,727,980 1,748,000
Multi-Residential1 - 544,717,108 539,398,739 539,636,381
Commercial 1,054,560,911 1,048,701,445 1,056,414,063 1,060,943,044
Industrial 77,646,958 77,491,638 79,998,654 80,663,794
Railroads 4,628,817 4,380,355 4,072,190 4,488,469
Utilities w'out Gas & Electric 269,478 2,779,716 4,339,508 6,152,547
Gross valuation 7,076,067,894 6,982,355,416 6,753,071,164 6,652,280,453
Less: Military exemption 2,168,692 2,239,068 2,392,784 2,435,380
Net valuation 7,073,899,202 6,980,116,348 6,750,678,380 6,649,845,073
Incremental value 135,137,226 133,492,758 142,496,667 89,469,635
Gas and Electric Utilities 161,652,144 134,787,151 126,171,274 118,583,613
Total Assessed valuation 7,370,688,572$ 7,248,396,257$ 7,019,346,321$ 6,857,898,321$
Percent change 1.687%3.263%2.354%11.809%
Taxable Valuation
Tax Collection Year:
FY2024 Prelim FY2023 FY2022 FY2021
Assessment Limitation:
Residential rollback 56.4919%54.1302%56.4094%55.0743%
Agricultural rollback 91.6430%89.0412%84.0305%81.4832%
Multi-Residential rollback1 NA 63.75%67.50%71.25%
Commercial and rollback2 86.1975%90.0%90.0%90.0%
Industrial rollback2 89.0535%90.0%90.0%90.0%
Railroad rollback2 89.6854%90.0%90.0%90.0%
Utilities rollback 100.0%100.0%98.5489%100.0%
Residential 3,321,070,733$ 2,841,405,824$ 2,837,384,852$ 2,719,569,602$
Agricultural (taxed at Ag rate)1,512,449 1,401,705 1,452,029 1,424,328
Multi-Residential1 - 343,613,885 360,829,356 382,070,966
Commercial 903,099,600 937,999,668 944,990,382 950,525,463
Industrial 68,937,687 69,541,657 71,998,513 72,596,824
Railroads 4,151,373 3,942,320 3,664,971 4,039,622
Utilities w'out Gas & Electric 269,478 2,779,716 4,276,538 6,152,547
Gross valuation 4,299,041,320 4,200,684,775 4,224,596,641 4,136,379,352
Less: Military exemption 2,168,692 2,239,068 2,392,784 2,435,380
Net valuation 4,296,872,628 4,198,445,707 4,222,203,857 4,133,943,972
Incremental value 135,137,226 133,492,758 131,180,258 84,077,937
Gas and Electric Utilities 43,501,718 44,017,962 40,595,608 40,156,239
Total Taxable Valuation 4,475,511,572$ 4,375,956,427$ 4,393,979,723$ 4,258,178,148$
Percent change 2.275%-0.410%3.189%8.541%
Total Direct Tax Rate
City of Iowa City 15.633$ 15.633$ 15.673$ 15.773$
1 Beginning in FY2024 Multi-Residential is included with Residential.
2Beginning in FY2024 the first $150,000 of assessed value is taxable at the Residential rollback and then the remainder at 90%.
690
FY2020 FY2019 FY2018 FY2017 FY2016 FY2015
4,399,451,083$ 4,255,597,838$ 4,001,761,478$ 3,882,757,454$ 3,603,743,609$ 3,488,112,611$
2,539,080 2,625,810 3,425,692 3,720,671 3,553,520 3,680,920
489,176,499 471,420,082 411,460,472 410,426,868 - -
932,699,374 915,964,068 821,949,555 805,734,128 1,129,397,979 1,144,437,631
76,905,588 71,553,904 72,635,554 73,206,895 74,399,739 80,153,614
3,601,348 3,549,414 3,984,932 4,096,577 4,015,580 3,827,506
7,386,408 7,099,293 6,734,894 7,375,066 8,239,789 9,599,528
5,911,759,380 5,727,810,409 5,321,952,577 5,187,317,659 4,823,350,216 4,729,811,810
2,489,088 2,579,836 2,635,396 2,727,994 2,828,002 2,939,122
5,909,270,292 5,725,230,573 5,319,317,181 5,184,589,665 4,820,522,214 4,726,872,688
115,175,495 85,379,709 80,577,275 72,666,677 42,307,287 21,131,574
109,124,421 97,050,716 94,582,279 92,987,351 87,728,294 78,642,915
6,133,570,208$ 5,907,660,998$ 5,494,476,735$ 5,350,243,693$ 4,950,557,795$ 4,826,647,177$
3.824%7.520%2.696%8.074%2.567%3.392%
FY2020 FY2019 FY2018 FY2017 FY2016 FY2015
56.9180%55.6209%56.9391%55.6259%55.7335%54.4002%
56.1324%54.4480%47.4996%46.1068%44.7021%43.3997%
75.00%78.75%82.50%86.25%NA NA
90.0%90.0%90.0%90.0%90.0%95.0%
90.0%90.0%90.0%90.0%90.0%95.0%
90.0%90.0%90.0%90.0%90.0%95.0%
100.0%100.0%100.0%100.0%100.0%100.0%
2,490,442,298$ 2,356,529,643$ 2,274,451,551$ 2,155,033,296$ 2,008,493,138$ 1,894,079,854$
1,425,151 1,429,547 1,618,090 1,706,955 1,588,496 1,597,501
363,613,829 368,969,925 337,946,106 353,335,857 - -
832,628,954 819,505,276 734,200,396 720,036,878 1,016,458,199 1,086,556,293
68,970,889 64,152,540 64,688,055 65,301,535 66,959,765 76,128,877
3,241,213 3,194,473 3,586,439 3,686,919 3,614,022 3,636,130
7,386,408 7,099,293 6,734,894 7,375,066 8,239,789 9,599,528
3,767,708,742 3,620,880,697 3,423,225,531 3,306,476,506 3,105,353,409 3,071,598,183
2,489,088 2,579,836 2,635,396 2,727,994 2,828,002 2,939,122
3,765,219,654 3,618,300,861 3,420,590,135 3,303,748,512 3,102,525,407 3,068,659,061
115,175,495 85,379,369 80,559,947 72,650,838 33,331,128 21,131,574
42,719,065 41,797,475 41,702,196 44,986,783 46,785,426 47,004,994
3,923,114,214$ 3,745,477,705$ 3,542,852,278$ 3,421,386,133$ 3,182,641,961$ 3,136,795,629$
4.743%5.719%3.550%7.501%1.462%3.320%
15.833$ 16.183$ 16.333$ 16.583$ 16.651$ 16.705$
691
% of Total % of Total
Taxable Taxable Taxable Taxable
Ten largest taxpayers1 Valuation Rank Valuation Valuation Rank Valuation
Rise at Riverfront Crossing Owner LLC -$ -N/A %55,376$ 1 1.26 %
BBCS Hawkeye Housing LLC - -N/A 50,709 2 1.15
Tailwind Iowa City LLC - -N/A 43,517 3 0.99
1201 Gilbert LLC --N/A 37,097 4 0.84
Webber - Iowa LLC - -N/A 29,003 5 0.66
Vesper Iowa City LLC --N/A 28,918 6 0.66
ACT Inc (Am College Testing Prgrm)47,441 1 1.56 28,021 7 0.64
Mid-American Energy Company 44,033 2 1.45 27,749 8 0.63
Midwestone Bank --N/A 26,708 9 0.61
Augusta Place LLC --N/A 25,249 10 0.57
Ann Gerdin Trust (formerly Russell Gerdin)22,006 3 0.72 - -N/A
Dealer Properties IC LLC (Billion Auto)17,339 4 0.57 - -N/A
Alpha Inc. 16,090 5 0.53 - -N/A
Proctor & Gamble LLC 15,441 6 0.51 - -N/A
National Computer Systems (Pearson)14,410 7 0.47 - -N/A
United Natural Foods 12,903 8 0.42 - -N/A
Southgate Development Company 12,734 9 0.42 - -N/A
Wal-Mart Real Estate 12,640 10 0.42 - -N/A
Total 215,037$ 7.07 %352,347$ 8.01 %
Sources:1City of Iowa City Assessor's Office - Annual Report
PRINCIPAL TAXPAYERS
2022 and Nine Years Ago (2013)
(amounts expressed in thousands)
20222013
692
Employers Employees Rank Percentage Employees Rank Percentage
University of Iowa 30,804 1 33.2 %24,935 1 25.8 %
Iowa City Community School District 1,700 2 1.8 2,000 2 2.1
Veterans Administration Medical Center 1,562 3 1.7 2,000 3 2.1
Hy Vee 1,166 8 1.3 1,350 4 1.4
Procter and Gamble - -N/A 1,300 5 1.3
Mercy Hospital 1,187 6 1.3 1,300 6 1.3
ACT Inc. (formerly American College Testing Program)1,181 7 1.3 985 7 1.0
City of Iowa City 1,283 4 1.4 863 8 0.9
NCS Pearson 1,200 5 1.3 800 9 0.8
Goodwill of the Heartland - -N/A 638 10 0.7
System Unlimited 890 9 1.0 - -N/A
Internaltion Automotive Components formerly Lear Corp 785 10 0.8 - -N/A
41,758 45.1 %36,171 37.4 %
Total Employees 92,700 96,600
Sources:
Iowa City Area Development Group
Various Employers
PRINCIPAL EMPLOYERS
2022
2022 and Nine Years Ago (2013)
2013
693
Customer Name Charges Rank Percentage Charges Rank Percentage
University of Iowa 2,193,252$ 1 17.02 %1,811,614$ 1 14.60 %
Proctor & Gamble 991,579 2 7.70 901,974 2 7.27
Veterans Administration Medical Center 145,484 5 1.13 138,234 3 1.11
Iowa City Landfill 156,749 3 1.22 100,805 4 0.81
Mercy Hospital 118,458 6 0.92 92,480 5 0.75
Tailwind Iowa City LLC formerly Dolphin Lake 147,379 4 1.14 76,874 6 0.62
Campus Apartments 84,639 7 0.66 71,316 7 0.57
Dominium JIT Srv formerly Mark IV Apts 81,566 8 0.63 58,076 8 0.47
University of Iowa/Mayflower Apartments 73,516 9 0.57 52,480 9 0.42
Rise at Riverfront Crossing - -N/A 51,926 10 0.42
RBD Iowa City LLC (Sheraton Hotel)59,569 10 0.46 --N/A
4,052,191$ 31.45 %3,355,778$ 27.04 %
Total Sewer System Charges 12,883,641$ 12,407,521$
Sources:
City of Iowa City Revenue Department
PRINCIPAL SEWER SYSTEM CUSTOMERS
20222013
2022 and Nine Years Ago (2013)
694
Customer Name Charges Rank Percentage Charges Rank Percentage
Proctor & Gamble 599,964$ 1 7.32 %600,025$ 1 5.88 %
Veterans Administration Medical Center 108,129 2 1.32 117,827 2 1.15
Tailwind Iowa City LLC formerly Dolphin Lake/Lakesi 85,186 3 1.04 73,167 3 0.72
Campus Apartments 62,253 5 0.76 67,150 4 0.66
Mercy Hospital 69,880 4 0.85 67,070 5 0.66
Dominium JIT Srv formerly Mark IV Apts 57,582 6 0.70 54,968 6 0.54
Seville Apts 31,504 10 0.38 41,973 7 0.41
Oaknoll Retirement Residence --N/A 39,941 8 0.39
Rise at Riverfront Crossing - -N/A 39,482 9 0.39
University of Iowa, Mayflower Apt.41,806 8 0.51 38,609 10 0.38
ACT Inc 53,064 7 0.65 --N/A
RBD Iowa City LLC (Sheraton Hotel)34,120 9 0.42 --N/A
1,143,488$ 13.95 %1,140,213$ 11.18 %
Total Water System Charges 8,194,467$ 10,209,841$
Sources:
City of Iowa City Revenue Division
PRINCIPAL WATER SYSTEM CUSTOMERS
20222013
2022 and Nine Years Ago (2013)
695
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Public Safety
Police1
Physical arrests 4,468 6,192 5,595 5,465 4,482 4,488 5,212 2,891 2,525 2,699
Traffic Violations 2,499 3,718 3,356 2,989 2,246 3,103 3,422 1,052 1,627 2,246
Fire1
Number of calls answered 4,713 5,828 6,016 6,974 6,749 7,122 7,532 6,979 8,106 7,510
Inspections conducted 1,431 2,032 1,903 2,459 874 1,031 1,300 181 1,194 965
Parking
Parking Violations 88,909 60,680 65,196 57,549 62,930 50,346 61,330 48,042 45,727 69,502
Wastewater Treatment
Daily average treatment
in million gallons 9.84 10.02 9.76 10.48 8.32 7.77 10.97 8.58 7.93 7.38
Maximum daily capacity
of plant in million gallons 41.1 41.1 43.3 43.3 43.3 43.3 43.3 43.3 43.3 43.3
Number of sewer system
customers 24,059 24,389 24,533 25,085 25,485 26,069 26,270 26,576 26,892 27,021
Water
Daily average consumption
in million gallons 5.54 5.64 5.33 5.32 5.50 5.84 5.69 5.33 5.57 5.52
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 24,442 24,790 23,089 23,638 24,025 24,595 24,818 25,133 25,452 25,588
Commercial 1,491 1,491 1,409 1,415 1,425 1,436 1,431 1,448 1,448 1,442
Industrial 15 15 14 14 14 15 15 15 15 15
Other 204 202 135 131 134 136 139 138 137 137
Total Customers 26,152 26,498 24,647 25,198 25,598 26,182 26,403 26,734 27,052 27,182
Sanitation
Number of Customers 15,177 15,331 14,811 15,620 15,917 15,960 16,112 16,180 16,330 16,481
Tonnage 8,956 9,160 9,210 9,476 9,623 9,694 8,989 9,682 10,339 10,247
Landfill
Tonnage 111,445 115,624 123,692 126,875 137,025 140,658 127,587 128,210 151,823 135,557
Sources: Various city divisions.
Notes:
1 Numbers are based on a calendar year and 2022 year-to-date figures are compiled through 11/16/22 for FIRE and 11/15/22 for Police.
City of Iowa City, Iowa
Operating Indicators by Function
Last Ten Fiscal Years (FY 2013 through FY 2022)
696
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.
697
Iowa City Raw Data
Calendar Year 2013 2014 2015 2016 2017 2018 2019 2020
2021
Number of Officers 87 82 82 83 82 86 84
78
73
Total Violent Crimes 222 228 194 197 156 176 167
139
229
Total Property Crimes 1,839 1,842 1,978 1,551 1,767 1,518 1,252
1,354
1,263
Total Violent Crime
Arrests 92 111 93 80 78 78 108
91
116
Total Property Crime
Arrests 568 501 444 330 292 213 270
206
183
Total Juvenile Violent
Crime Arrests 10 7 7 5 10 11 7
3
6
Total Juvenile Property
Crime Arrests 121 84 88 52 46 28 17
21
15
Total DUI Arrests 598 569 621 703 594 602 590
292
539
Total PAULA Arrests 415 339 216 254 348 281 114
41
101
698
Iowa City Synthesized Data
Per capita calculations use the 2010 US Census from 2013 to 2019. Per capita calculations for 2020 to 2021 use the
2020 US Census.
Calendar Year 2013 2014 2015 2016 2017 2018 2019 2020 2021
Sworn Officers
per 1,000 Population 1.28 1.21 1.21 1.22 1.2 1.26 1.24 1.04 0.94
Total Violent Crimes
per 1,000 Population 3.27 3.36 2.86 3 2.2 2.6 2.46 1.86 2.95
Total Violent Crime
Arrests
per 1,000 Population
1.36 1.64 1.37 1.18 1.14 1.15 1.6 1.22 1.50
Total Property Crimes
per 1,000 Population 27.10 27.14 29.15 23.84 26.03 22.4 18.45 18.09 16.29
Total Property Crime
Arrests
per 1,000 Population
8.37 7.38 6.54 4.86 4.3 3.14 3.98 2.75 2.36
Total UCR 1 Arrests
per Sworn Officer 7.59 7.46 6.55 4.94 4.51 3.38 4.5 3.81 4.10
Juvenile Violent Crime
Arrests as % of Total 4.50% 3.07% 3.61% 2.54% 6.41% 6.25% 4.2% 3.3% 5.2%
Juvenile Property
Crime Arrests as % of
Total
6.58% 4.56% 4.49% 3.35% 2.6% 1.84% 1.36% 1.55% 8.2%
Total DUI Arrests
per 1,000 Population 8.81 8.38 9.15 10.36 8.75 8.87 8.7 3.9 6.95
Total DUI Arrests
per Sworn Officer 6.87 6.94 7.57 8.47 7.24 7 7.02 3.74 7.38
Total PAULA* Arrests
per 1,000 Population 6.12 5.00 3.18 3.74 5.13 4.14 1.7 .56 1.3
Total PAULA* Arrests
per Sworn Officer 4.77 4.13 2.63 3.06 4.24 3.27 1.36 .53 1.38
*Possession of Alcohol Under the Legal Age
699
Iowa Largest Cities Comparison
The tables below present total offenses and rates by UCR 1 type.
UCR 1 Data, 2021:
Ames
Cedar
Rapids
Council
Bluffs Davenport
Des
Moines Dubuque
Sioux
City Waterloo
Ave.
w/o
Iowa
City
Iowa
City
Population 67886 134763 62202 102014 213060 57790 82750 67174 98455 77522
Violent Crime 112 462 216 637 1313 243 465 347 474 229
Violent Crime Rate 165 343 347 624 616 420 562 517 449 295
Murder/Non-negligent 4 10 0 10 2 3 2 5 5 2
Manslaughter
Murder/Non-negligent 5.9 7.4 0 9.8 .9 5.2 2.4 7.4 5 2.6
Manslaughter Rate
Rape 46 5 18 61 79 38 71 24 43 19
Rape Rate 67.8 3.7 28.9 59.8 37.1 65.8 85.8 35.7 48 24.5
Robbery 8 64 28 98 165 22 52 51 61 24
Robbery Rate 11.8 47.5 45.0 96.1 77.4 38.1 62.8 75.9 57 31.0
Aggravated Assault 54 383 170 468 1067 180 340 267 366 184
Aggravated Assault 80 284 273 459 501 311 411 397 340 237
Rate
Property Crime 898 3758 2164 3796 6844 1226 2567 1811 2883 1263
Property Crime Rate 1323 2789 3479 3721 3212 2121 3102 2696 2805 1629
Arson 5 25 15 24 27 17 25 13 19 4
Arson Rate 7 19 24 24 13 29 30 19 21 5
Burglary 118 517 390 621 726 196 411 407 423 215
Burglary Rate 174 384 627 609 341 339 497 606 447 277
Larceny-Theft 702 2785 1401 2691 4631 916 1896 1166 2024 933
Larceny-Theft 1034 2067 2252 2638 2174 1585 2291 1736 1972 1204
Rate
Motor Vehicle Theft 73 431 358 460 1460 97 235 225 417 111
Motor Vehicle Theft
Rate 108 320 576 451 685 168 284 335 366 143
• 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 (2020-2021).
• 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.
700
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.
701
Iowa City Raw Data
Collected by the Iowa City Fire Department
Calendar Year 2013 2014 2015 2016 2017 2018 2019 2020 2021
Number of Firefighters 64 64 64 64 64 64 64 64 64
Total Non-Fire Incidents 5,332 5,624 5,819 6,786 6,284 6,865 7,330 6,742 7,925
Total Structure Fires 106 93 115 106 121 93 101 120 126
Residential Building Fires 87 73 91 79 99 74 79 79 72
Non-Residential
Building Fires 19 20 24 27 22 19 22 17 44
Total Non-Structure Fires 87 82 81 82 76 64 53 51 52
Average Response Time -
Fire Incident (Min) 4:54 4:54 5:28 5:43 5:47 5:51 5:59 6:33 5:42
Average Response Time -
Non-Fire Incident (Min) 5:06 4:41 5:21 5:44 6:22 5:38 5:41 5:59 5:35
False Alarms 749 860 928 997 903 977 951 799 830
Iowa City Synthesized Data
Per capita calculations use the 2010 US Census through calendar year 2020, and the 2020 US Census after that.
Calendar Year 2013 2014 2015 2016 2017 2018 2019 2020 2021
Sworn Firefighters
per 1,000 Population 0.94 0.94 0.94 0.94 0.94 0.94 0.94 0.94 0.85
Total Non-Fire Incidents
per 1,000 Population 78.57 82.87 85.75 99.99 92.59 101.16 108.01 99.35 106.3
Total Structure Fires
per 1,000 Population 1.56 1.37 1.69 1.56 1.78 1.37 1.48 1.77 1.69
Residential Building Fires
per 1,000 Population 1.28 1.08 1.34 1.16 1.45 1.09 1.16 1.16 .96
Non-Residential
Building Fires
per 1,000 Population
0.28 0.29 0.35 0.40 0.32 0.28 0.32 0.25 0.59
Total Non-Structure Fires
per 1,000 Population 1.28 1.08 1.34 1.16 1.11 0.94 0.78 0.75 0.69
False Alarms
per 1,000 Population 11.04 12.67 13.67 14.69 13.30 14.4 14.01 11.77 11.14
702
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.
703
Iowa City Raw Data
Fiscal Year FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Circulation 1,391,482 1,369,069 1,307,735 1,226,305 1,292,526 950,617 889,483 1,252,569
Visits 826,217 789,919 800,040 746,359 676,237 455,549 105,020 375,939
Registered Borrowers 64,957 63,208 61,117 57,601 52,872 49,788 45,755 44,929
Total Collection 240,111 235,337 241,612 266,427 251,666 243,140 252,920 266,380
Reference
Transactions *45,510 45,613 42,360 44,643 43,735 31,554 12,108 18,690
Reserves Placed 146,917 163,505 170,255 193,606 225,606 105,567 228,295 138,425
Internet Terminal
Users 108,345 91,565 83,104 75,067 68,613 48,119 3,550 31,172
WIFI uses N/A 628,382 1,130,391 1,266,902 1,146,005 731,539 17,972 19,286
Children's Program
Attendance 40,337 39,882 37,618 47,981 45,503 21,941 2,378 21,436
*Reference transaction definition changed in FY15.
Iowa City Synthesized Data
Per capita calculations use ICPL’s entire service area population, 84,323, as reported by the Institute of Museum & Library
Services (FY20).
Fiscal Year FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Circulation per
Capita 17.12 16.42 15.68 15.18 15.50 11.31 10.74 14.85
Circulation per
Registered Borrower 21.42 21.66 21.4 21.98 24.45 19.09 19.44 27.88
Visits per Capita 10.17 9.47 9.59 8.95 8.11 5.42 1.27 4.46
Visits per Registered
Borrower 12.72 12.50 13.09 12.96 12.79 9.15 22.95 8.37
Registered
Borrowers as % of
Service Area
Population
80% 76% 73% 69% 63% 59% 55% 53%
704
Iowa Metro Coalition Comparison
The Metropolitan Coalition is an organization comprised of Iowa’s largest communities. FY2022 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 74,828 66,427 137,710 62,799 214,133 67,314
City Income $5,907,780 $4,307,092 $6,308,013 $2,397,448 $9,494,874 $2,597,618
City Income per Capita $78.95 $64.84 $45.80 $38.18 $44.34 $38.59
County Income $480,422 $176,242 $94,076 $275,828 $66,812 $56,189
State/Federal Income $58,765 $65,592 $106,453 $26,442 $113,667 $37,320
Other Income $339,294 $239,342 $1,011,321 $181,739 $518,344 $69,764
Total Income $6,786,261 $4,788,268 $7,519,863 $2,881,457 $10,193,697 $2,760,891
Total Income per Capita $90.69 $72.08 $54.60 $45.88 $47.60 $41.01
Expenditures:
City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo
Staff Expenditures $5,248,061 $3,269,205 $5,093,163 $2,052,970 $7,311,961 $2,066,916
Collection Expenditures $709,120 $641,882 $604,168 $315,381 $974,988 $248,987
Other Expenditures $807,825 $877,181 $1,822,532 $546,305 $1,906,748 $273,331
Total Expenditures $6,765,006 $4,788,268 $7,519,863 $2,914,656 $10,193,697 $2,589,234
Per Capita Expenditures $90.41 $72.08 $54.60 $46.41 $47.60 $38.46
705
Collections:
City Iowa City Ames Cedar Rapids
Council Bluffs
Des Moines Waterloo
Total Physical Items 215,070 241,210 208,361 143,108 445,564 98,178
Total Downloadable 51,310 176,180 30,744 152,626 55,576 14,616
Total Downloadable & Physical 266,380 417,390 239,105 295,734 501,140 112,794
Licensed Databases 33 23 23 25 19 18
Circulation/ Building Visits:
City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo
Total Circ 1,252,569 1,043,230 703,380 324,111 1,149,000 260,517
Per Capita Circ 16.74 15.70 5.14 5.16 5.36 3.87
Registered Borrowers 44,929 44,927 102,094 42,117 109,857 36,308
Visits 270,527 279,123 358,225 147,122 607,272 85,906
Total Hours Open: All Buildings/ Bookmobile 6,207 4,118 6,656 3,428 16,392 2,789
Other:
City Iowa City Ames Cedar Rapids
Council Bluffs
Des Moines Waterloo
Reference Transactions 18,690 12,825 32,708 18,985 149,212 17,565
Kids' Program Attendance 13,606 15,843 7,279 16,232 28,292 13,555
YA Program Attendance 1,706 1,211 1,910 3,093 2,752 245
Adult Program Attendance
3,765 4,290 2,217 2,051 8,031 1,556
Internet PCs 53 48 122 51 128 69
Internet PC Use per Year 31,172 24,890 52,118 18,512 61,397 17,539
FTE Librarian 15 23.50 19 7 38 8.03
FTE Other Staff 45.54 20.25 49 20.15 53 19.53
FTE Total Staff 60.54 43.75 68 27.15 91 27.56
706
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 2020 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 0 4 4 2
Population Legal Service Area 84,323 90,764 76,610 106,473 163,590 74,486
Number of Outlets 1 1 1 1 1 1
ALA-MLS Librarians 15 27.7 18.31 22.5 17 13.3
Total Staff 58.75 81.58 68.11 63 171 61.07
Local Revenue $5,548,074 $4,279,552 $4,864,936 $8,974,139 $17,085,545 $6,739,362
Local Revenue per Capita $65.79 $47.15 $63.50 $84.28 $104.44 $90.48
State Revenue $66,984 $3,046,237 $93,107 $25,048 $106,556 $226,163
State Revenue per Capita $0.79 $33.56 $1.21 $0.23 $0.65 $3.04
Total Revenue $6,032,599 $8,181,551 $7,955,982 $9,448,933 $1,804,2413 $5,682,145
Total Revenue per Capita $71.54 $9.01 $103.85 $88.74 $110.29 $76.28
Total Collection Expenditures $716,143 $1,002,366 $860,000 $1,053,486 $1,656,994 $696,940
Total Collection Expenditures per Capita
$8.49 $11.04 $11.22 $9.89 $10.13 $9.36
Total Operating Expenditures $6,540,988 $6,918,963 $7,319,993 $7,892,592 $15,771,904 $5,318,255
Total Operating Expenditures per Capita $77.57 $76.23 $95.55 $74.13 $96.41 $71.40
Total Circulation 950,617 1,099,120 1,138,579 1,035,511 5,872,394 1,156,484
Total Circulation per Capita 11.27 12.11 14.86 9.72 35.90 15.53
Reference Transactions 31,354 45,558 46,592 24,699 3,561 38,351
Library Visits 455,549 348,779 539,710 278,048 1,223,413 276,027
Library Visits per Capita 5.40 3.84 7.04 2.61 7.48 3.70
Children's Program Attendance 21,941 17,758 30,765 8,009 94,934 28,833
707
Senior Center Statistics
Membership & Associated Revenue Sources
76.28% of Center members are between the ages of 60 and 79.
Membership Distribution by Age Group
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Total Members* 1,620 1,618 1,554 1,608 1,732 1,565 1,215 1,231
Percent, Age ≤59 8.7% 6.6% 6.1% 5.5% 5.64% 5.53% 3.63% 4.06%
Percent, Age
60-69 39.5% 39.1% 35.5% 33.3% 33.75% 30.55% 24.54% 24.13%
Percent, Age
70-79 33.9% 35.8% 39.2% 42% 43.42% 45.16% 50.42% 52.15%
Percent, Age
≥80 17.9% 18.5% 19.2% 19.2% 17.21% 18.76% 21.33% 19.65%
*Number of members as of the end of each fiscal year.
FY2022 total membership decreased 20% 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
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Membership Fee
Revenue $53,811 $48,676 $61,555 $63,105 $67,455 $51,720 $48,445 $47,850
% Change -6.17% -9.5% 26.5% 2.5% 6.9% -23.3% -6.3% -1.2%
82.56% of the Center’s membership resides within the corporate limits of Iowa City; 17.44% of the
Center’s members are Johnson County residents outside of Iowa City.
Peak Membership Number During the Fiscal Year
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
1,621 1,618 1,614 1,608 1,715 1,774 1,622 1,296
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.
708
Membership Distribution by Place of Residence
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Percent of Members, Iowa
City Residents 80.0% 81.0% 80.6% 80.41% 80.77% 74.48% 82.88% 82.56%
Percent Johnson County
Residents (Outside Iowa
City)
18.1% 17.0% 17.4% 17.79% 17.09% 13.97% 14.81% 15.13%
Percent non-Johnson
County 1.9% 2.0% 2% 1.80% 2.14% 1.91% 2.30% 2.31%
During FY2022, the City of Iowa City supported 79% 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 -FY22 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
FY18 FY19 FY20 FY21 FY22
Senior Center Revenue $263,767 $257,245 $247,595 $188,346 $211,737
Senior Center Expenses $877,515 $863,699 $913,615 $927,263 $1,031,992
Iowa City Contribution $613,748 $606,454 $666,020 $738,917 $820,255
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
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Cost Recovery 26.97% 27.88% 29% 30% 30% 27% 21% 21%
709
Programs, Attendance, and Volunteerism
FY22 Senior Center Programming by Area of Mission
Area of Mission FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Community Engagement * * * * * 29 27 19
Lifelong Learning * * * * * 103 102 88
Social Connections * * * * * 60 22 30
Wellness * * * * * 77 26 42
Total Program Offerings
(unduplicated) * * * * * 269 177 179
Additional Program Details
Virtual * * * * * 32 171 85
Off-site * * * * * 15 5 21
Diverse representation and
culturally responsive * * * * * 18 23 26
Climate Action * * * * * 4 20 9
*New measures in 2020.
Volunteer involvement in the Center remains strong.
Volunteer Involvement
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Volunteers 637 592 623 685 648 600* 202** 194
*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.
710
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 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022
Web Citation Payments 68.12% 68.87% 72.1% 76.3% 76.2% 84.7%
Citations Issued 62,927 50,347 61,330 48,044 45,727 69,695
$0 Expired Meter Citations 20,833 15,614 19,041 15,782 13,557 20,599
Citation Appeals 732 597 818 603 619 1,091
Faulty Meters 725 853 2,411 2,342 2,172 1,680
Available Spaces
On Street 1,174 1,189 1,177 1,177 1,177 1,177
Off Street 3,686 3,686 3,686 3,686 3,686 3,686
Transient Hours Parked 5,063,659 5,147,055 5,054,757 3,621,758 2,152,048 3,487,624
Average Hourly Duration
Access Controlled facilities 3.07 3.28 3.41 3.68 4.32 4.71
Credit Card Usage
Access Controlled facilities 71% 74% 78% 81% 85% 83%
Pay by Space facilities 79% 80% 89% 99% 91% 90%
Permits Issued
Automobile 1,985 1,961 1,918 2,104 2,204 1,944
Moped/Scooter/Motorcycle 736 687 721 793 471 532
*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.
711
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 2017 FY 2018 * FY 2019 * FY 2020 * FY 2021 * FY 2022*
Ridership 1,554,549 1,498,468 1,486,351 1,149,620 525,416 851,383
Total Operating Expense $4,949,243 $5,413,686 $5,563,357 $5,796,283 $5,619,675 $6,290,985
Fare Revenue $1,216,109 $1,180,297 $1,172,298 $953,281 $637,606 $919,434
Revenue Vehicle Miles 712,806 704,184 702,568 634,526 688,207 678,907
Revenue Vehicle Hours 54,658 53,953 53,937 51,710 54,869 50,932
Cost per Ride $3.18 $3.61 $3.74 $5.04 $10.70 $7.39
Cost per Rev Vehicle Mile $6.94 $7.69 $7.92 $9.13 $8.17 $9.27
Cost per Rev Vehicle Hour $90.55 $100.34 $103.15 $112.09 $105.42 $123.52
Farebox/Expense Ratio 0.25 0.22 0.21 0.16 0.11 0.15
Average Fare $0.78 $0.79 $0.79 $0.83 $1.21 $1.08
Operating Deficit per trip $2.40 $2.83 $2.95 $4.21 $9.48 $6.31
Riders per Rev Vehicle
Mile 2.18 2.13 2.12 1.81 0.76 1.25
Riders per Rev Vehicle
Hour 28.4 27.77 27.56 22.23 9.58 16.72
Passenger Miles 3,311,189 3,236,690 3,210,518 2,483,179 1,129,644 1,830,473
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 13.62 14.25 7.59 8.59 9.44 8.66
Fuel Consumption 194,402 196,942 189,081 177,699 172,720 170,151
Days Operated 306 307 305 309 305 308
Court St Trans Center
Total Revenue - $1,256,055 $1,285,686 $1,101,006 $762,482 $971,011
Total Ops Expense - $137,530 $182,030 $143,813 $182,508 $229,879
Net Income - $1,118,525 $1,103,656 $957,193 $579,974 $741,427
*FY18 – FY22 Data reflects a separation of the Court Street Transportation Center from Transit
Fleet Operations
712
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.
FY19 FY20 FY21 FY22
CDBG/HOME Funds Spent $1,631,081 $1,613,303 $2,017,2801 $892,278
UniverCity Homes Purchased and Sold 4 1 1 0
HMGP Buyouts - Purchased/removed from
floodplain 0 0
0
1
Aid to Agencies $391,700 $644,500 $675,000 $719,250
1Includes 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
CY18 CY19 CY20 CY21
Public Housing Units 81 81 86 86
Housing Choice Vouchers 1,215 1,191 1,191 1,191
VASH Vouchers 83 83 95 95
Project Based Vouchers 0 24 24 24
Mainstream Vouchers NA NA 78 78
Total HAP Payments (Landlords, Mortgage
Lenders, Escrow Deposits) $7,846,567 $8,358,264 $8,060,850 $8,313,683
Public Housing Payment for maintenance &
repair of Public Housing units $301,907 $307,163 $425,149 $451,324
Public Housing Payment in Lieu of Taxes
(PILOT) $30,540 $27,771 $26,123 $43,302
713
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.
CY18 CY19 CY20 CY21
Rental Units 19,838 19,951 19,927 19,491
Documented Compliant Cases 1,796 2,681 2,158 2,004
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.
714
Permit Activity by Calendar Year*
Permit Description 2015 2016 2017 2018 2019 2020 2021 2022 YTD*10 Yr. Avg.
Building Permits 726 837 818 684 702 651 720 256 752
Electrical Permits 268 316 340 418 343 304 352 188 325
Plumbing Permits 148 216 143 162 189 162 242 68 176
Mechanical Permits 146 182 190 148 109 62 156 81 152
Solar****71 95 12 83
Construction Site Run-off Permit 156 198 201 124 106 121 145 59 161
Demolition Permits 21 44 12 38 17 18 30 8 30
Backflow Prevention Cases 40 20 39 51 104 24 49 11 51
Fire Sprinkler/Alarm Permits 121 136 142 140 115 53 76 15 107
Sign Permits 198 148 180 201 160 140 172 49 167
Site Plan Development
Reviews 47 31 35 34 28 23 30 17 34
Flood Plan Development
Permits 15 16 16 13 13 8 13 4 15
Liquor**155 185 185 185 185 0 0 92 136
Moving Permits 1 7 0 0 2 9 6 3 4
Temporary Use Permits 13 30 28 14 10 13 31 14 21
Hydrant Connections 18 26 14 16 27 22 13 5 21
Total Permit 2073 2392 2343 2228 2110 1681 2130 882 2,168
Single-Family Dwellings 137 172 157 109 80 97 133 57 138
Duplex Dwelling Units 6 12 8 10 8 8 6 0 10
Multi-Family Dwelling Units 499 896 353 169 476 49 195 253 348
Total ISSUED Permit Value 138,311,513 388,427,023 216,818,013 192,814,810 231,476,881 87,302,173 135,490,596 99,076,417 189,733,376
Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable Non Taxable *****
4,259,627 49,173,944 25,058,150 50,631,602 63,593,777 8,929,755 7,933,906 *****
Financial Report by Fiscal Year
FY 16 FY 17 FY18 FY19 FY20 FY21 FY22 FY23YTD 10 Yr. Avg.
Total Revenue (1)2,021,881 2,353,394 1,642,098 1,775,930 1,174,721 1,037,143 695,972 N/A 1,436,733
Total Expenditures 870,358 945,994 876,555 903,528 969,084 988,194 503,002 N/A 832,137
Total Revenue, Net of
Expenditures 1,151,523 1,407,400 765,543 872,402 205,637 48,949 192,970 N/A 604,595
*Beginning in 2022, data reflects permits "issued" in order to standardize statiscial reports generated by Development Services. All prior years reflects permits "applied for".
**In 2020 and 2021 Annual Liquor Inspections were suspended due to COVID-19
***1st year for Game Day Vendors (30permits)
****Started tracking Solar Permits with the Implementation of Energov on 6/23/20
***** Beginning in 2022, no longer tracking non taxable amount.
July 1, 2022 UpdateCity of Iowa City Building Inspection ServicesActivity and Financial Data
*
715
716
APPENDIX
State Property Tax Reform Impact
Summary
Glossary
F
Y
2
0
2
4
717
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, commercial 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.
718
December 19, 2022
Page 2
• 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.
719
GLOSSARY
28E Agreement: Agreement formed between various state and local governments in Iowa
to make efficient uses of their powers by enabling them to provide joint services
and facilities.
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 bond issue has a rating assigned to it by an independent bond rating
company. The rating is based on the City’s financial condition and has an impact on
the bond bids and interest rates the City will pay on the bonds over their lifetime.
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 prepare, 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.
720
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.
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.
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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.
Ebilling: Electronic billing enables the City to digitally send invoices for utility services.
The bill is generated by the City’s financial software solution and sent to the payer
by email.
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.
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.
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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): The 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.
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
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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.
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.
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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: Limitations imposed by creditors, grantors, contributors, laws and
regulations of other governments or laws through constitutional provisions or enabling
legislation.
Revenue: Income derived from taxes, fees, grants and charges. In the broader sense, "revenue"
refers to all government income, regardless of source, to fund services.
Revenue Bonds: A bond that is payable from a specific source of revenue and to which full faith
and credit of the city is not pledged.
Services: 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.
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.
SurePay: An application used within the City’s billing for residents to pay their utility bills
automatically through their checking or savings account.
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.
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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.
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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.
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