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Home My WebLink AboutFY2025 Adopted BudgetFY2024-2026 Financial Plan 2024-2028 Capital Improvement Plan ADOPTEDBUDGETFY2025 IOWACITY OF IOWA CITY, 13 1 , 4 2 0 2023 85 , 6 7 2 2022 Total trips in August For more information about the pilot program along with resources for new riders, visit icgov.org/Fare Free. Fare Free Iowa City On August 1, 2023, Fare Free Iowa City began providing free rides to everyone using Iowa City buses. The City’s two-year pilot program will study the effects of making transit free across Iowa City and providing improved access to safe, affordable, reliable, and sustainable transportation. During the pilot, Iowa City Transit aims to double ridership, helping enable a shift of 55% of vehicle trips to more sustainable modes of transportation. This goes hand-in-hand with the City’s Climate Action goals to reduce carbon emissions by 45% from 2010 levels by 2030, and achieve net zero carbon emissions by 2050. In the program’s first month alone, ridership increased by 53% when compared to the previous year, and it remained high through the end of 2023. +53% COMPARED TO AUGUST 2022 1ST MONTH RIDERSHIP 2 City of Iowa City Adopted Budget for the Fiscal Year Ending June 30, 2025 & FY2024–2026 Financial Plan Council: Bruce Teague Mayor At-Large Mazahir Salih Mayor Pro-Tem At-Large Laura Bergus District A Shawn Harmsen District B Andrew Dunn District C Megan Alter At-Large Joshua Moe At-large City Manager Geoff Fruin Deputy City Manager Redmond Jones II Finance Director Assistant Finance Director Nicole Davies Jacklyn Fleagle Budget Management Analyst Risk & Finance Assistant Angie Ogden Michelle Cook 3 4 CITY OF IOWA CITY, IOWA FY2025 Adopted Budget FY2024 – 2026 Financial Plan 2024 – 2028 Capital Improvement Plan TABLE OF CONTENTS PAGE Introduction City Manager Address….....................................................................................................…..............................................................................................................................…..............................................................................................................................…......................................................................................................................................................................................................................................10 Strategic Plan…..............................................................................................................................…......................................................................................................................................................................................................................................28 Other Planning Processes…..............................................................................................................................…......................................................................................................................................................................................................................................30 General Information…..............................................................................................................................…......................................................................................................................................................................................................................................33 Economic Overview…..............................................................................................................................…......................................................................................................................................................................................................................................37 Organizational Chart …..............................................................................................................................…......................................................................................................................................................................................................................................41 Department Summaries…..............................................................................................................................…......................................................................................................................................................................................................................................42 Budgetary Fund Structure…..............................................................................................................................…......................................................................................................................................................................................................................................271 Departments and Divisions by Fund…..............................................................................................................................…......................................................................................................................................................................................................................................274 Financial Summary Preparation of the Financial Plan…..............................................................................................................................…......................................................................................................................................................................................................................................278 Financial and Fiscal Policies…..............................................................................................................................…......................................................................................................................................................................................................................................285 Long Range Financial Planning…..............................................................................................................................…......................................................................................................................................................................................................................................292 All Funds: Fund Summaries…..............................................................................................................................…......................................................................................................................................................................................................................................296 Revenue Summary by Fund…..............................................................................................................................…......................................................................................................................................................................................................................................301 Revenue Summary by Type…..............................................................................................................................…......................................................................................................................................................................................................................................302 Expenditure Summary by Fund…..............................................................................................................................…......................................................................................................................................................................................................................................304 Expenditure Summary by Department…..............................................................................................................................…......................................................................................................................................................................................................................................305 Inter Fund Transfer Schedules…..............................................................................................................................…......................................................................................................................................................................................................................................306 Personnel Full-Time Equivalents …..............................................................................................................................…......................................................................................................................................................................................................................................309 General Fund General Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................313 Assigned, Committed & Restricted Fund Balance…..............................................................................................................................…......................................................................................................................................................................................................................................325 General Fund Revenues…..............................................................................................................................…......................................................................................................................................................................................................................................326 General Fund Expenditures…..............................................................................................................................…......................................................................................................................................................................................................................................327 City Council…..............................................................................................................................…......................................................................................................................................................................................................................................328 City Clerk…..............................................................................................................................…......................................................................................................................................................................................................................................329 City Attorney…..............................................................................................................................…......................................................................................................................................................................................................................................330 City Manager: City Manager’s Office…..............................................................................................................................…......................................................................................................................................................................................................................................331 Communications Office…..............................................................................................................................…......................................................................................................................................................................................................................................331 Human Resources…..............................................................................................................................…......................................................................................................................................................................................................................................333 Human Rights…..............................................................................................................................…......................................................................................................................................................................................................................................334 Economic Development…..............................................................................................................................…......................................................................................................................................................................................................................................335 Climate Action and Outreach…..............................................................................................................................…......................................................................................................................................................................................................................................335 Finance Department: Finance Administration…..............................................................................................................................…......................................................................................................................................................................................................................................336 Accounting …..............................................................................................................................…......................................................................................................................................................................................................................................339 Purchasing…..............................................................................................................................…......................................................................................................................................................................................................................................340 Revenue…..............................................................................................................................…......................................................................................................................................................................................................................................341 Police Department: Police Administration…..............................................................................................................................…......................................................................................................................................................................................................................................342 Support Services…..............................................................................................................................…......................................................................................................................................................................................................................................342 Field Operations…..............................................................................................................................…......................................................................................................................................................................................................................................346 5 Fire Department: Fire Administration…..............................................................................................................................…......................................................................................................................................................................................................................................348 Emergency Operations…..............................................................................................................................…......................................................................................................................................................................................................................................349 Fire Prevention…..............................................................................................................................…......................................................................................................................................................................................................................................350 Fire Training…..............................................................................................................................…......................................................................................................................................................................................................................................350 Parks & Recreation: Parks & Recreation Administration…..............................................................................................................................…......................................................................................................................................................................................................................................351 Recreation…..............................................................................................................................…......................................................................................................................................................................................................................................353 Park Maintenance…..............................................................................................................................…......................................................................................................................................................................................................................................354 Cemetery Operations…..............................................................................................................................…......................................................................................................................................................................................................................................357 Library: Library Operations…..............................................................................................................................…......................................................................................................................................................................................................................................358 Library Foundation Office…..............................................................................................................................…......................................................................................................................................................................................................................................361 Senior Center: Senior Center Operations…..............................................................................................................................…......................................................................................................................................................................................................................................362 Neighborhood & Development Services (NDS): NDS Administration…..............................................................................................................................…......................................................................................................................................................................................................................................364 Neighborhood Services…..............................................................................................................................…......................................................................................................................................................................................................................................365 Development Services…..............................................................................................................................…......................................................................................................................................................................................................................................368 Public Works: Public Works Administration…..............................................................................................................................…......................................................................................................................................................................................................................................370 Engineering…..............................................................................................................................…......................................................................................................................................................................................................................................371 Transportation Services: Transportation Administration…..............................................................................................................................…......................................................................................................................................................................................................................................372 Special Revenue Funds Community Development Block Grant (CDBG) …..............................................................................................................................…......................................................................................................................................................................................................................................374 HOME Grant…..............................................................................................................................…......................................................................................................................................................................................................................................376 Road Use Tax Fund (RUT) …..............................................................................................................................…......................................................................................................................................................................................................................................378 Road Use Tax Operations…..............................................................................................................................…......................................................................................................................................................................................................................................381 Other Shared Revenues…..............................................................................................................................…......................................................................................................................................................................................................................................385 Metropolitan Planning Organization of Johnson County (MPOJC) …..............................................................................................................................…......................................................................................................................................................................................................................................387 Metropolitan Planning Organization of Johnson County Operations…..............................................................................................................................…......................................................................................................................................................................................................................................388 Employee Benefits Fund…..............................................................................................................................…......................................................................................................................................................................................................................................390 Emergency Levy Fund…..............................................................................................................................…......................................................................................................................................................................................................................................394 Affordable Housing Fund…..............................................................................................................................…......................................................................................................................................................................................................................................396 Iowa City Property Management Fund…..............................................................................................................................…......................................................................................................................................................................................................................................398 Tax Increment Financing (TIF) Districts…..............................................................................................................................…......................................................................................................................................................................................................................................403 Self-Supporting Municipal Improvement District (SSMID)…..............................................................................................................................…......................................................................................................................................................................................................................................409 Debt Service Fund Debt Service Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................413 Debt Schedules…..............................................................................................................................…......................................................................................................................................................................................................................................418 Enterprise Funds Parking: Parking Fund Summary…......................................................................................................................................................................................................................................431 Parking Operations…..............................................................................................................................…......................................................................................................................................................................................................................................435 Transit: Transit Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................438 Transit Operations…..............................................................................................................................…......................................................................................................................................................................................................................................442 Wastewater: Wastewater Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................447 Wastewater Treatment Operations…..............................................................................................................................…......................................................................................................................................................................................................................................451 Wastewater Debt Service…..............................................................................................................................…......................................................................................................................................................................................................................................456 Water: Water Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................457 Water Operations…..............................................................................................................................…......................................................................................................................................................................................................................................461 Water Debt Service…..............................................................................................................................…......................................................................................................................................................................................................................................467 6 Refuse Collection: Refuse Collection Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................471 Refuse Collection Operations…..............................................................................................................................…......................................................................................................................................................................................................................................474 Landfill: Landfill Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................478 Landfill Operations…..............................................................................................................................…......................................................................................................................................................................................................................................482 Airport: Airport Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................486 Airport Operations…..............................................................................................................................…......................................................................................................................................................................................................................................488 Stormwater: Stormwater Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................490 Stormwater Operations…..............................................................................................................................…......................................................................................................................................................................................................................................493 Housing Authority: Housing Authority Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................495 Housing Authority Operations…..............................................................................................................................…......................................................................................................................................................................................................................................497 Capital Projects Fund Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................501 Summary by Category (Division)…..............................................................................................................................…......................................................................................................................................................................................................................................504 Summary by Funding Source…..............................................................................................................................…......................................................................................................................................................................................................................................510 Annual Recurring Projects…..............................................................................................................................…......................................................................................................................................................................................................................................518 Project Summary by Name…..............................................................................................................................…......................................................................................................................................................................................................................................526 Unfunded Projects…..............................................................................................................................…......................................................................................................................................................................................................................................645 Internal Service Funds Equipment: Equipment Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................658 Equipment Operations…..............................................................................................................................…......................................................................................................................................................................................................................................660 Risk Management: Risk Management Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................663 Risk Management Operations:…..............................................................................................................................…......................................................................................................................................................................................................................................664 Information Technology Services (ITS): ITS Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................666 ITS Operations…..............................................................................................................................…......................................................................................................................................................................................................................................667 Central Services: Central Services Fund Summary…..............................................................................................................................…......................................................................................................................................................................................................................................670 Central Services Operations…..............................................................................................................................…......................................................................................................................................................................................................................................671 Health Insurance Reserve….............................................................................................................................. 673 Dental Insurance Reserve….............................................................................................................................. 675 Statistics U.S. Census Data…..............................................................................................................................…......................................................................................................................................................................................................................................678 Revenue Comparisons: Property Tax …..............................................................................................................................…......................................................................................................................................................................................................................................679 General Fund…..............................................................................................................................…......................................................................................................................................................................................................................................679 Hotel/Motel Tax …..............................................................................................................................…......................................................................................................................................................................................................................................680 Utility Franchise Tax Rates…..............................................................................................................................…......................................................................................................................................................................................................................................680 Utility Rates…..............................................................................................................................…......................................................................................................................................................................................................................................680 Property Tax Levies…..............................................................................................................................…......................................................................................................................................................................................................................................681 Property Tax Valuations…..............................................................................................................................…......................................................................................................................................................................................................................................682 Principal: Taxpayers…..............................................................................................................................…......................................................................................................................................................................................................................................684 Employers…..............................................................................................................................…......................................................................................................................................................................................................................................685 Sewer Customers…..............................................................................................................................…......................................................................................................................................................................................................................................686 Water Customers…..............................................................................................................................…......................................................................................................................................................................................................................................687 7 Operating Indicators…..............................................................................................................................…......................................................................................................................................................................................................................................688 Department Statistics: Police…..............................................................................................................................…......................................................................................................................................................................................................................................689 Fire…..............................................................................................................................…......................................................................................................................................................................................................................................693 Library…..............................................................................................................................…......................................................................................................................................................................................................................................695 Senior Center…..............................................................................................................................…......................................................................................................................................................................................................................................701 Transportation Services…..............................................................................................................................…......................................................................................................................................................................................................................................704 Neighborhood & Development Services…..............................................................................................................................…......................................................................................................................................................................................................................................706 Appendix Department Expenditure Comparison to State Forms…..............................................................................................................................…...............................................................................…......................................................................................................................................................................................................................................709 Budget Resolutions…..............................................................................................................................….............................................................................................................…......................................................................................................................................................................................................................................710 State Forms…...................................................................................................................................…......................................................................................................................................................................................................................................713 Changes from Proposed to Final Budget…...........................................................................................…......................................................................................................................................................................................................................................732 Transfer Resolution…......................................................................................................................................................................................................................................733 State Property Tax Reform Impact Summary…..............................................................................................................................…......................................................................................................................................................................................................................................…......................................................................................................................................................................................................................................735 Glossary…..............................................................................................................................…......................................................................................................................................................................................................................................…......................................................................................................................................................................................................................................737 8 INTRODUCTION City Manager Address Strategic Plan Other Planning Processes General Information Economic Overview Organizational Chart Department Summaries Budgetary Fund Structure Departments and Divisions by Fund F Y 2 0 2 5 9 To the Honorable Mayor and City Council Members, It is my pleasure to submit Iowa City's operating and capital budget for Fiscal Year 2025. Although Iowa Code only requires formal adoption of an annual budget, we have included a three-year financial plan (FY 2024-2026) and five-year Capital Improvement Program (2024-2028) for planning purposes. The budget is one of the most important documents the City prepares as it identifies the services to be provided and the mechanisms to finance those services. Any future modifications of this budget will be fully disclosed through formal City Council actions at public meetings, in accordance with State of Iowa law. This budget aims to provide resources to deliver reliable and efficient municipal services, invest in critical infrastructure, further strategic plan priorities, and implement adopted master plans rooted in public input. The budget also contains prudent contingency line items and reserves which aid the City in weathering both unexpected expenditures and revenue shortfalls. However, the current challenging economic climate and both the 2013 and 2023 State of Iowa property tax reform laws have resulted in significant and still emerging budgetary strains. In Fiscal Years 2023 and 2024, the City’s taxable valuation declined in consecutive years for the first time in recent history as impacts from legislative reforms and state-mandated valuation rollbacks outpaced taxable growth. The financial strain from the State of Iowa tax reform and gradual recovery of the local economy from the pandemic is compounded by macroeconomic challenges including inflationary and labor supply pressures that are increasing operating and capital expenditures and diminishing the City’s overall purchasing power. Any further budgetary pressures, such as additional State of Iowa mandated property tax reform measures or an economic recession, could drive impacts to service levels in the coming years. This risk is only heightened by growing demands for service as our population continues to expand. Additionally, the City’s flexibility to pursue bold investments in new initiatives with traditional local revenue streams will be extremely limited. Although I remain confident in the City’s financial foundation, the budget keeps discretionary expenditure growth to a minimum due to these lingering 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 examples of 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 third consecutive year, $100,000 is provided for the Social Justice and Racial Equity Grant Program. Approximately $600,000 in Black Lives Matter funding remains unallocated and is available for the City to invest in supportive programming. Sponsorship funds are included for community commemorations such as Martin Luther King Jr. Day, Indigenous Peoples’ Day and Juneteenth. Programming and outreach 10 activities are expected to increase as a result of the newly created Equity and Human Rights Engagement Specialist that was approved in Fiscal Year 2024. Commitments to social justice, racial equity, and human rights are demonstrated in various department budgets in ways such as topical programming in Parks and Recreation, the Iowa City Public Library and the Senior Center. Other value-aligned examples throughout the budget include funding for non-profit crisis response services, free fare transit, annual ADA improvement projects, and expanding translation of important materials. Climate Action: With the State of Iowa’s elimination of the Emergency Property Tax Levy, this budget fully incorporates all Climate Action activities in the General Fund. The Fiscal Year 2025 budget includes funding for a variety of programs that aim to help the City achieve our Climate Action and Adaptation goals. Over $400,000 is included for programs including residential energy efficiency grants, Root for Trees vouchers, HERS grants to homebuilders, community climate action grants and multiple supplemental affordable housing dollars for both public and private housing providers. Many of the City’s sustainability efforts are also incorporated into various master plans and capital projects such as solar panel installation, tree plantings, prairie management, fare free transit, expanded electric vehicle charging stations, multi-modal roadway improvements, community gardens, and waste reduction programs. 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. Partnerships with private and public entities are commonplace in operating budgets. Examples of new partnerships in the FY 2025 budget include enhanced funding for trash removal and general maintenance of the central business district with the Iowa City Downtown District, a new civilian data analyst position in Police that will help Iowa City support the County’s emerging community violence intervention program and funding for the new winter shelter service agreement with Shelter House. Strategic Impact Areas Neighborhoods & Housing: In alignment with the City’s Affordable Housing Action Plan, the General Fund transfer to the Affordable Housing Fund is projected to increase by 3% to $1,030,000. Allocations from this fund will now include an approximately $75,000 increase in support of the community’s winter shelter. Funding is allocated to continue to support the Shelter House Street Outreach program. Similarly, funding is included to launch an update to the City’s Comprehensive Plan. Supplemental revenue streams including fee-in-lieu payments, tax increment financing revenue and federal grants will continue to expand the City’s capacity for investments in affordable housing. Planned investments in parks and trails, including renovation and acquisition, that contribute to the City’s public open space accessibility goals can be found throughout the City’s Capital Improvement Program. Mobility: The Fiscal Year 2025 budget continues to invest in projects and programs that promote a healthy multi-modal transportation network in Iowa City. Parking and Climate Action funds are budgeted to bolster both public and private electric vehicle charging stations in the community. 11 Bicycle and pedestrian infrastructure improvements will be pursued with the implementation on numerous Capital Improvement Program projects including the replacement of the Gilbert Street Bridge and reconstruction of Dubuque Street will provide safer pedestrian accommodations in heavily traveled areas of the community. Sidewalk infill, curb ramp, and transit stop improvement projects will continue to make our streets more accessible for all users. The City will begin design for the Highway 6 bicycle and pedestrian trail extension project between Broadway and Fairmeadows in Fiscal Year 2025 in anticipation of that work being constructed in 2026. This budget also begins to lay the financial foundation for fare-free transit service after the current pilot project sets to expire in the summer of 2025. The first step is the implementation of several parking related parking fee increases that will support enhanced cleaning, a more aggressive annual parking deck maintenance program and fare-free transit. Fee increases include moving to $2/hour in all parking decks (first hour free is maintained), and on-street meters increasing to $1.50-$3.00/hour depending on location. In addition, several parking related citations will be increased. The combined impact of the parking fee increases is approximately $3 million. Of that amount, approximately $1.5 million is targeted for continuation of the fare-free transit program. In Fiscal Year 2026, staff will also recommend a 1% utility tax increase, which would be the final revenue stream projected to be needed to maintain the fare-free transit service. The long-term commitment to fare-free transit, combined with the planned construction of the new transit building will ensure our community has one of the most robust and accessible transit systems in the country. Economy: Fiscal Year 2025 funding to support Greater Iowa City, Inc. will ensure that Iowa City remains in active partner in regional economic and community development. Additionally, this budget continues to provide $25,000 to support a BIPOC Business Accelerator Program and $115,000 in Opportunity Funds set aside for small business grant programs and technical assistance needs that may arise. Community development funding is also provided to support local arts and cultural and entrepreneurial support agencies. Consistent with the Strategic Plan, General Fund dollars and American Rescue Plan Act monies are budgeted to support priority investments in partnership with the Downtown and South of Six SSMIDs. Previous ARPA obligations which advance the City’s strategic economic action items will continue to be implemented in Fiscal Year 2025. This includes $4 million to support the regional Inclusive Economic Development Plan and $750,000 to support the Johnson County childcare wage supplement program. Safety & Well Being: Several strategic action items are advanced in the Safety & Well-Being category through this budget. The City’s Aid to Agencies grant program is increased by 3% in the Fiscal Year 2025 budget and additional funds are also budgeted for the aforementioned winter shelter agreement with Shelter House. American Rescue Plan Act funds will be invested in capacity building projects for the Free Medical Clinic and Neighborhood Centers of Johnson County, both of which provide critical well-being services to our community. The Fire Department budget contains an extra $300,000 boost in the staffing contingency line as the City continues to prudently plan for the opening of a future fifth fire station. A Civilian Data Analyst position is added in the Police Department. This position will support numerous efforts, 12 from enhancing public transparency to investigative support and participation in community partnerships such as non-profit capacity building efforts and the Johnson County community violence intervention program. The budget also provides training and support to move our mental health liaison partnership with CommUnity to a co-responder model with the goal of continuing to increase the contacts our mental health liaisons have with the community. The health and well-being of the older population is supported through investments in the Senior Center building and programming. The Fiscal Year 2025 budget provides for the ability to offer expanded evening and weekend hours at the Senior Center. The Capital Improvement Program also contains funding to complete two exterior renovation projects that will commence in 2024 and begin to plan for and construct interior improvements to the historic building in 2025-2027. Strategic Resources: Staffing & People: The macroeconomic headwinds and continued State mandated property tax reform significantly limits the City’s ability to add personnel with the Fiscal 2025 budget. Only two new positions are introduced in the budget, including a previously approved and hired Senior Facilities Design and Construction Manager position in Public Works. This position will support major public facility projects in the Capital Improvement Program, most notably the new transit and equipment buildings that are now fully funded. The second position is the previously mentioned Civilian Data Analyst in the Police Department. Both positions relate directly to the City’s Strategic Plan with the data analyst position being specifically requested by the City Council in the August 2023 preparatory work session for the Fiscal Year 2025 budget. Many other operations are in need of additional resources to support our growing community. The City must keep core staffing and resource needs in sight as those investments will be needed when budgetary resources allow. Facilities, Equipment, and Technology: Funding is provided in several operations to support continued data collection and management for the ongoing buildout of our asset management system. This investment is helping the City build a value-informed data-driven foundation for our organization as outlined in the Strategic Plan. Supplementing this is newly budgeted funds in the City Manager’s Office to complete a comprehensive statistically valid community survey that will help staff and elected officials better understand needs and desires of those we serve. The Capital Improvement Program outlines a very aggressive investment in public facilities that will support current and future generations. New, expanded or renovated facilities that are funded in the plan include the Senior Center, transit building, equipment building, landfill equipment building, wastewater digester complex, City Park pool and more. Many of these projects are supported by the Facility Reserve Fund, which has been building up financial capacity over the last several years. However, no Fiscal Year 2025 transfer is planned for the Facility Reserve Fund, which is now drawing its fund balance back down to support the construction of the equipment building, City Park Pool and the Senor Center. It is hoped that any future surplus funds will be directed to the Facility Reserve Fund. Financial: This budget maintains a steady tax rate and adopts several rate and fee increases to ensure fiscal health and stability. The “Fiscal Year 2025 Budget Overview” section of this 13 document further details the City’s tax and fee rates and debt service strategy for Fiscal Year 2025. The strategic plan goal to annually increase the Emergency Fund balance by 5% is not met with the Fiscal Year 2025 budget, but it is hoped that future surpluses may provide such opportunity. The Emergency Fund balance is approximately $5.4 million. 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, Bicycle Master Plan, and Affordable Housing Action Plan. Over $23 million in the five-year Capital Improvement Program is budgeted for parks and recreation projects, many of which implement the Parks & Recreation Gather Here Master Plans. The Fiscal Year 2025 budget includes funding for playground improvements at College Green Park, redevelopment of the Terrell Mill Skate Park, Mercer Park Ball Diamond improvements, and new park amenities at the Shannon Drive park. Funding is also provided in Fiscal Years 2025 and 2026 for the replacement of the City Park Pool facility. 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 over $2 million in funding for the annual pavement rehabilitation program, several important road rehabilitation and reconstruction projects are planned for 2024-25, including the Gilbert Street Bridge replacement, Dubuque Street reconstruction, Camp Cardinal Road extension, and the rehabilitation of the Iowa Avenue pedestrian bridge across Riverside Drive. Various water, sewer, and landfill projects are also planned in accordance with replacement and maintenance schedules. Inflation, supply chain issues, and labor shortages continue to have significant impacts on operations, as well as project budgets and completion timelines. Additionally, rising insurance premiums continue to have a significant impact on the budget. Liability insurance is projected to increase 21.4% in Fiscal Year 2025 after increasing 11.6% in Fiscal Year 2024. Similarly, Fire and Casualty insurance is projected to increase 35% in Fiscal Year 2025 after increasing 25% in Fiscal Year 2024. These significant market adjustments in the insurance industry have increased costs over $850,000 over Fiscal Years 2024 and 2025. As these essential costs eat up more of the available resources, value-added programs and services are impacted 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 continued phase out of the commerical and industrial backfill from the State of Iowa which was previously approximately $1.5 million and is projected to be only $617,000 in Fiscal Year 2025 before being fully zeroed out in Fiscal Year 2027. 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 despite compounding financial pressures due to state property tax reform and escalating costs of operations. Ensure reliability of core services and infrastructure remains high while balancing cost impacts on residents and businesses. 14 • The elimination of the Emergency and Library levies and additional growth restrictions placed on city budgets in the 2023 State of Iowa proprty tax reform legislation. The two levies totaled .47 cents per $1,000 of taxable property valuation and will be fully phased out of the combined General Fund levy over the next few years. • A sharp drop of 8.3% in the State’s residential rollback rate, the single largest drop since the late 1970s. The impact of this drop is significant for Iowa City as multi-family properties were now classified as residential due to the 2013 State of Iowa property tax reform law. • Economic inflation, higher costs for goods and services, and ongoing financial impacts caused by the pandemic and assocaited economic recovery. 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 the 2013 and 2023 State of Iowa property tax reform laws while also confronting macro-economic inflationary impacts on services and capital projects. 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 maintains 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 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 long tradition of responsible budgeting policies which has created a strong financial foundation and helped the community weather both past and recent economic downturns while sustaining top-notch service delivery. In 2023, Moody’s Investors Service reaffirmed its highest quality bond rating (Aaa) for the City’s general obligation debt. Moody’s noted 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 ‘exceptional budget management practices, policy credibility and effectiveness, and transparency and disclosure’ (Moody’s Credit Opinion April 2023). 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, world class healthcare, 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 15 and economic vibrancy that helps define Iowa City. However, population growth has a profound effect on service delivery, land use, and housing affordability. Growth creates additional service demands and stresses transportation and utility infrastructure. All of these challenges must be acknowledged and managed for Iowa City to retain its attractiveness and competitiveness. 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 ten-year property tax reform legislation. However, Fiscal Years 2023 and 2024 saw the City’s tax base shrink due to both a plateau in development activity and large valuation rollbacks mandated by the 2013 state property tax reform law that reduced the taxable percentage of multi-residential properties. 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 is estimated to be approximately only $617,000 in Fiscal Year 2025. This will decrease to $308,000 in Fiscal Year 2026 until it is eliminated in Fiscal Year 2027. While state property tax reform has strained the City’s primary revenue source, rising operational costs tied to inflation and growing service demands have created additional budgetary pressures over the last two years. 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 lingering inflation pressures, an economic recession, new property tax reform legislation, natural disasters, or public health crises could tip the scales towards higher expenditure cuts, service level reductions, or necessary rate increases. Fiscal Year 2025 Budget Overview The Fiscal Year 2025 budgetary expenditures total $241,809,952. Of the total budget, $71,132,899 is for the General Fund and $76,118,294 is directed to Capital Projects. A breakdown of the budget by fund type follows: 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. The modest 3.8% increase in property taxes follows the previous year where those same tax receipts actually declined. Thus, the two-year growth in property tax receipts is notably low, especially considering the inflationary environment and growing demands on City operations. Larger swings in Intergovernmental and Other Financial Sources are not considered atypical as those categories are influenced greatly by the timing of state and federal grants as well as debt sales. The following pie chart displays revenue across all funds for FY 2025 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 revenues and expenditures in this budget will impact local households and businesses. The property tax rate remains unchanged at $15.63. Although this rate represents a 12% reduction in our property tax rate over the past decade, it is likely FY2024 Revised FY2025 Budget Percent Change Property Taxes 66,312,743$ 68,821,500$ 3.8% Other City Taxes 7,656,308$ 7,964,400$ 4.0% Licenses & Permits 2,574,121$ 2,592,880$ 0.7% Use of Money & Prop 3,299,263$ 3,292,385$ -0.2% Intergovernmental 53,846,889$ 65,568,611$ 21.8% Charges for Services 43,734,534$ 49,415,585$ 13.0% Misc.10,860,983$ 9,052,601$ -16.7% Other Financial Sources 44,315,267$ 17,144,900$ -61.3% Total 232,600,108$ 223,852,862$ -3.8% All Funds Revenue Comparison of FY2024 versus FY2025 Property Taxes 31% Other City Taxes, 4%Licenses & Permits, 1% Use of Money & Prop, 1% Intergovernmental 29% Charges for Services 22% Misc.4% Other Financial Sources 8% All Funds Revenue Sources (FY 2025) 17 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 impacted budgets while diminishing the City’s purchasing power. To address some of these acute challenges in the utility and enterprise funds, this budget includes several rate increases including a 5% Wastewater rate increase, 3% Water rate increase, $1/month Recycling rate increase, a $2.50 increase to the Landfill tipping fee, and several parking related fee and citation increases. Based on a flat property tax rate and the aforementioned utility rate increases, it is estimated in Fiscal Year 2025 a household with a $100,000 assessed home value will pay approximately $83 less per year (approximately $6.92 less per month) in taxes and fees for basic City services compared to the previous year (3.9% decrease). However, it is important to remember that assessed values of residential property have likely also increased for most residents. For example, if a $100,000 home’s assessed value increased by 20% between FY 2024 and FY 2025 then actual property taxes paid to the City will increase approximately $15 per year (as opposed to dropping $130 per year). The following bar chart illustrates the estimated overall financial impact of tax and fee changes to resident households. For simplicity purposes, the table uses $100,000 in assessed home value with no assessment growth 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 approximately 0.4% in both Fiscal Years 2023 and 2024, despite assessed growth increasing approximately 5% over this same two-year period. This was driven largely by residential tax rollbacks imposed by the State which significantly reduced the taxable portion of residential properties. Prior to assessment year 2013 (Fiscal Year 2015), multi-residential properties were classified as commercial and FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 Property Taxes $900 $901 $869 $884 $848 $854 $724 Stormwater $54 $60 $60 $60 $60 $66 $66 Refuse $229 $229 $240 $240 $276 $300 $312 Sewer - 800 cubic feet $433 $433 $433 $433 $433 $442 $464 Water-- 800 cubic feet $380 $399 $399 $419 $419 $436 $449 Total $1,996 $2,022 $2,001 $2,036 $2,036 $2,098 $2,015 Percent Change 0.6%1.3%-1.1%1.8%0.0%3.0%-3.9% -$500$0$500$1,000$1,500$2,000$2,500 Annual Financial Impact to Residential Households 18 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 dropped over 9%. Multi-residential properties are now permanently taxed at the same rate as residential properties. While the 2013 property tax reform legislation has clearly provided significant benefit to multi-residential property owners, it places additional strain on the City’s budget. With multi-residential properties now being collapsed into the residential tax rate, a higher percentage of the City’s tax base is subject to the residential rollback rate set annually by the State. The Fiscal Year 2025 residential rollback rate dropped 8.3% to 46.34% causing a significant reduction in taxable valuation in the residential sector. The 2023 State of Iowa tax reform eliminated both the Emergency and Library levies and added them to the General Fund levy taking it from $8.10 to $8.57. However, State mandated growth limitations will force this levy back down to $8.40 in Fiscal Year 2025 and the levy will be mandated to again be no higher than $8.10 by Fiscal Year 2029 (although State growth limitations may drop it lower than $8.10 during this period). This change, along with added property exemptions for seniors and military veterans will further strain our primary revenue source going forward and place additional pressure on other property tax levies and alternative revenue sources. For Fiscal Year 2025, the taxable valuation of property subject to all levies in Iowa City increased slightly by 3.606% while total assessed values grew robustly by 18.173%. While new construction and higher property values pre-pandemic were sufficient to make up for the reduction in the taxability of residential and multi-residential properties, the Fiscal Year 2023 and 2024 budget years marked a juncture in this trend with rollback rates 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 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 buying power, led to another decrease in taxable valuations for Fiscal Year 2024. While the 3.606% taxable growth in Fiscal Year 2025 is a positive step forward, it falls well short of needed levels of growth that were FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 Taxable % of Multi-Family 95.00%90.00%86.25%82.50%78.75%75.00%71.25%67.50%63.75%54.65%46.34% Taxable % of Residential 54.40%55.73%55.63%56.94%55.62%56.92%55.07%56.41%54.13%54.65%46.34% 40.00% 50.00% 60.00% 70.00% 80.00% 90.00% 100.00% Taxable % of Residential Properties 19 experienced in the previous Fiscal Years of 2015, 2017, 2019 and 2021. As shown by the following chart, Fiscal Year 2023 and 2024 marked the lowest two-year total in taxable valuations growth within the last ten years by a wide margin followed by a modest increase in FY Year 2025. In light of these financial impacts and for the second consecutive year, the Fiscal Year 2025 budget includes no change in the overall property tax levy rate. For the previous eleven consecutive years ending in Fiscal Year 2023, tax rate reductions were made possible by prudent debt strategies, operational efficiencies, and valuation growth. Notably, reductions in the debt service portion of the tax levy had 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 and in Fiscal Year 2025 the debt service rate is increased slightly to help maintain the investment impact of our Capital Improvement Program. The following chart shows a detailed breakdown of the City’s property tax asking for Fiscal Year 2025 compared to the previous year. The total in property tax dollars levied by the City increases by 4.8% in Fiscal Year 2025. Total property revenue is projected to be $69.5 million. This revenue source provides approximately two-thirds of total revenue, excluding transfers, in Fiscal Year 2025. The following table shows a decrease in the General tax levy with offsetting increases in the Tort Liability and Debt Service levies. FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 Taxable Value $3,182,$3,421,$3,542,$3,745,$3,923,$4,258,$4,396 $4,375 $4,360 $4,517 Val % Change 1.46%7.50%3.55%5.72%4.74%8.54%3.24%-0.46%-0.36%3.61% -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 $5,000,000,000 Ta x a b l e V a l u e Total Property Tax Valuations & Percent Change over Prior Fiscal Year FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 Tax Value (millions)$3,183 $3,421 $3,543 $3,745 $3,923 $4,258 $4,396 $4,376 $4,360 $4,517 Val % Change 1.46%7.50%3.55%5.72%4.74%8.54%3.24%-0.46%-0.36%3.61% Ptax Rate 16.651 16.583 16.333 16.183 15.833 15.773 15.673 15.633 15.633 15.633 Rate % Change -0.32%-0.41%-1.51%-0.92%-2.16%-0.38%-1.01%-0.26%0.00%0.00% 1515.51616.517 $0$1,000$2,000$3,000$4,000$5,000 Ta x a b l e V a l u e ( i n m i l l i o n s ) Property Tax Rate vs. Valuations 20 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 FY2024 FY2025 Dollars Tax Rate Dollars Tax Rate per $1,000 per $1,000 General Fund Tax Levies: General $33,866,983 8.100 $36,792,773 8.402 Transit $3,972,054 0.950 $4,160,117 0.950 Tort Liability $1,214,361 0.290 $1,578,392 0.360 Library $1,128,899 0.270 0.000 Emergency $836,222 0.200 0.000 Subtotal: $41,018,519 9.810 $42,531,282 9.712 Agland Levy $4,543 3.003 $3,861 3.003 General Fund Property Taxes $41,023,062 $42,535,143 Special Revenue Levies: Employee Benefits $13,982,255 3.344 $14,644,268 3.344 Subtotal: $13,982,255 3.344 $14,644,268 3.344 Debt Service $10,695,221 2.478 $11,636,020 2.577 Total City Levy Property Taxes: $65,700,538 15.633 $68,815,431 15.633 % Change from prior year -0.37% 0.00% 4.74% 0.00% SSMID Levy - Downtown $505,532 2.500 $544,919 2.500 SSMID Levy - South District $106,673 5.000 $117,475 5.000 Iowa City’s tax rate reflects enhanced levels of public services (e.g. full-time fire department, senior center, human rights, transit service, etc.), unique state and federal mandates (e.g. Chapter 411 public safety pension contributions), a lack of alternative revenue sources (e.g. local option sales tax, gaming, etc.), and other factors such as a significant number of University of Iowa affiliated tax-exempt properties within the jurisdiction. Past 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, FY2024 Municipal Property Tax Rates in Eastern Iowa North Liberty $11.45 Coralville $14.31 Iowa City $15.63 Cedar Rapids $16.25 Davenport $16.78 21 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 largely supported by property taxes, which constitute approximately 67% of the total revenue in this fund. Prioritization of General Fund expenditures is crucial considering annual salary and benefit growth (generally 3-5% annually), rising supply and material costs, and increased service demands due to a growing population. On the expense side, the Fiscal Year 2025 budget includes an increase of 4.50% in General Fund expenditures (excluding transfers) over the Fiscal Year 2024 Adopted. That increase was fueled by non-discretionary line items such as collectively bargained wages, mandated employment benefits and necessary insurance costs. Total FTE increased two from 647.7 to 649.7. Personnel expenditures increased 4.52% over Fiscal Year 2024. The overall increase in expenditures is reflective of supplies and services at current service levels costing more, rather than new expenditures being added. Contingency for Fiscal Year 2025 is 30.62% which is primarily an increase for anticipated staffing in a future fire station. 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% FY2025 Revenues & Other Financing Sources excludes transfers Personnel 75% Services 18%Contingency 2%Supplies 3%Capital Outlay 2% FY 2025 General Fund Expenditures by Category excludes transfers 22 In Fiscal Year 2024 the City drew down General Fund reserves by approximately $4.5 million to support a land purchase in Downtown Iowa City. That acquisition is expected to be short-term as the City will look to lead on a public/private partnership that will build taxable value on the site. Similarly, Fiscal Years 2024 and 2025 include reserve drawdowns from the Facility Master Plan reserve to support planned projects including the Senior Center renovation, equipment building construction and reconstruction of City Park Pool. The planned reserve draw down will take the General Fund unassigned fund balance from the 42% level in Fiscal Year 2023 to 31% in Fiscal Year 2025. While this number falls within the City’s policy of maintaining a balance between 25- 35%, a close eye will need to be kept on this number given the financial headwinds previously outlined. Enterprise / Business Fund Overview Enterprise or Business Funds refer to specific operations intended to be self-sustaining without the need for subsidy from property taxes or revenue sources other than fee collection directly related to the operation. The budgeted revenues, expenditures, and corresponding fund balances of the City’s enterprise funds are detailed in the following table. 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). In response to some of current and anticipated pressures on many of the Enterprise Funds, this budget adopts several rate and fee increases. Although some funds present stable or adequate positions, proactive, incremental increases to some rates are included to avoid larger hikes when the fund is in a more critical condition. • $1/month Recycling rate increase • $2.50 per ton increase to the Landfill tipping fee • 5% Wastewater rate increase (approximately +$1.84/mo. per home) • 3% Water Rate increase (approximately +$1.09/mo. per home) Additionally, this budget adopts multiple parking related fee changes. This includes standardizing all parking decks at $2/hour while maintaining the existing first hour free program. Parking meter Parking 8,963,815 1,500,000 5,162,374 3,244,800 3,981,482 498,702 3,482,780 33%A Transit 7,928,300 4,997,200 11,955,550 2,955,500 4,439,524 2,761,556 1,677,968 13%A Wastewater 13,353,500 5,375,000 12,714,600 6,732,500 21,185,210 8,317,873 12,867,336 69%AA Water 12,250,200 1,872,200 10,356,952 3,640,200 14,234,372 4,965,050 9,269,322 66%AAA Refuse 5,149,300 7,000 4,731,500 250,000 2,186,413 - 2,186,413 42%AA Landfill 7,964,900 1,514,800 6,079,450 1,525,000 22,800,762 20,061,054 2,739,708 29%AA Airport 440,500 100,000 436,550 350,000 42,505 -42,505 8%A Stormwater 1,916,800 1,101,200 681,900 2,135,000 1,716,909 662,961 1,053,948 35%AA ICHA 12,892,728 0 12,469,766 30,700 7,098,425 1,378,686 5,719,739 44%AA Unassigned Balance as % of Rev & Trans In Fund Estimated Revenues Transfers In Transfers Out Estimated Fund Balance 6/30/25 Unassigned Fund Balance, 6/30/2025 Budgeted Expenditures Restricted, Committed, Assigned Fu n d H e a l t h 23 costs will increase between $.50 to $1.50 per hour depending on location. Lastly, several parking related citations, including expired meter violations, will are proposed to be increased with this budget. 2. Capital Improvement Program (CIP) Highlights The capital budget for Fiscal Year 2025 totals $76,043,300 in planned expenditures and the five- year CIP totals $274,559,947. The majority of CIP projects in the five-year period aim to 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. It is also informed by adopted master plans, data-driven road condition index analyses and long-term utility system plans. Since 2021 it has not been uncommon to see capital project budgets increase by 20-30% due to cost increases driven by labor supply, inflation and supply chain disruptions. As such, we are buying less with our dollars and relying on reserves to keep projects moving forward without even more costly delay and disruption to the community. Each year, significant resources are committed to annual capital projects including water and sewer main replacements, fire truck replacements, roadway improvements, facility projects, and curb ramp replacements. Examples of 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 2024-2028 Capital Improvement Program include the following (many projects will span multiple years): 2024 •Gilbert Street Bridge replacement •Dubuque Street reconstruction •Iowa Ave Pedestrian Bridge Rehab •Fire Station #1 bay floor rehab •Wastewater Digester Complex rehab •Mercer Park ball diamond improvements •College Green Playground replacement •Shannon Drive Park buildout •Terrell Mill Skate Park redevelopment •Landfill equipment building replacement Streets, Bridges, and Traffic Engineering 45% Water/Wastewater/ Stormwater 21%Landfill 4% Transit & Parking 12% Culture & Rec 12% Public Safety 2% Government Buildings 2% Airport 2% Capital Improvement Projects by Category 2024-2028 24 2025 • Equipment building replacement • Transit building replacement • Airport terminal building reconstruction • Landfill Compost pad expansion • City Park Pool replacement • Court Street reconstruction • N. Gilbert Street reconstruction • Parkland acquisition • Bradford Drive water main replacement • Carson Lake buildout 2026 • Dodge Street reconstruction • Senior Center interior improvements • Highway 6 trail extension • Fire Department apparatus replacement • Benton Hill Park playground • N Market Square Park playground • Library carpet and furnishings • Library carpet and furnishings • Napoleon Park field renovation • River Street storm sewer • Collector Well upgrade 2027 • Fire Station #5 and #3 construction • Taft Avenue reconstruction • Iowa Avenue improvements • Columbarium expansion • Mercer Park shelter replacement • Palisades Park buildout • Napoleon lift station improvements • Water Plant roof replacement • Ground storage reservoir upgrade 2028 • Market & Jefferson two-way conversion • Burlington Street bridge replacement • Reno Street Park improvements • Lower City Park restrooms and shelters • Tower Place ramp drainage repair • Wastewater plant upgrades • Water Plant treatment upgrades Debt Service Staff is projecting general obligation bond issues of $9.98 million in Fiscal Year 2024 and $16.35 million in Fiscal Year 2025, including 2% for bond issuance costs. The use of G.O. bonds is required to carry out the planned capital projects. 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 $67.6 million at Fiscal Year 2025 year-end, which is approximately 0.78% of total valuations and equal to roughly 15.5% of the allowable debt level established by the State. Iowa City's internal fiscal policy also specifies 25 that the debt service levy shall not exceed 30% of the total property tax levy. The debt service levy included in the Fiscal Year 2025 budget increased $0.098 from the prior fiscal year and accounts for approximately 16.5% of the City’s total levy. The following depicts outstanding general obligation and TIF revenue debt as a percentage of total valuations. 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 the Fiscal Year 2025 budget is built on a strong foundation from past years of prudent financial decision-making, the City is wading through some of the most challenging budgetary years in the last two decades. Additional State mandated property tax reforms including the latest elimination of both the Library and Emergency levies, new property tax exemptions for seniors and veterans, new growth limitations, the fully phased shift from commercial to residential taxability of multi-family properties, stagnating taxable property values, inflationary impacts on operational inputs, and volatile expenses such as property and liability insurance are just several of the variables creating significant headwinds on City finances. Threats of new property tax reform measures in upcoming legislative sessions could worsen conditions, as could a lingering threat of a nationwide economic recession. The pressure placed by these challenges on many core City services and critical infrastructure projects cannot be understated. Because the City budget relies heavily on property taxes as a revenue source, it is imperative for the City to focus on economic development and smart growth of the City’s tax base to ensure property taxes can support increased service demands and generally higher costs of providing services and maintaining critical public infrastructure. Diminished purchasing power due to inflation means a higher portion of operating revenues will be allocated towards existing services. Investments in new initiatives and discretionary projects FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 *FY24 *FY25 *FY26 Debt (millions)62 58 67 67 67 68 67 66 64 63 68 71 % of Val 1.28%1.17%1.25%1.22%1.14%1.11%0.97%0.94%0.88%0.85%0.78%0.79% 0.00% 0.20% 0.40% 0.60% 0.80% 1.00% 1.20% 1.40% 0 10 20 30 40 50 60 70 80 Mi l l i o n s o f D o l l a r s ( $ ) General Bonded Debt Outstandingand Percent of Total Valuation 26 may require new revenue streams. The clearest example of this is with our fare free transit program, which cannot be maintained on existing revenue sources alone. This budget calls for an increase in parking related rates and an eventual increase in the utility tax to maintain this level of service to the community. The City Council and public should expect that similar approaches will be needed to execute on larger discretionary spending desires or new service level initiatives. Capital investments outlined in this budget continue to largely focus on addressing critical infrastructure maintenance. As we look ahead, infrastructure expenses are rapidly outpacing growth in user fees and road use tax receipts. This means that a higher burden is falling to property taxes. The City will need to adapt accordingly in order to fall behind on the progress we have made over the last decade in addressing deferred maintenance with our streets, utilities and parks. Adapting may mean increased borrowing and debt service rates or exploration of new funding sources to relieve property taxpayers, including a local option sales tax. Conclusion and Acknowledgements This budget document reflects Iowa City’s focus on providing high quality municipal services in a fiscally responsible manner. It was crafted with guidance provided by the City Council through the 2023-2028 Strategic Plan and various adopted master plans. Although the City’s financial condition is stable, property tax reforms and the current economic environment continue to pose serious challenges ahead and financial prudence is strongly encouraged. A strong financial foundation takes years to build, and Iowa City is fortunate to have such stability. However, that position can be compromised in a short period of time without careful stewardship and restraint. In conclusion, I would be remiss if I did not acknowledge the efforts of our department directors, management team, and staff in submitting thoughtful and responsible spending plans for the coming year. I would like to specifically recognize the efforts of the Finance Department, led by Director Nicole Davies. Additionally, I would like to recognize the hard work and analysis of Assistant Finance Director Jacklyn Fleagle, Budget Management Analyst Angie Ogden, and Risk Management and Finance Assistant, Michelle Cook. Appreciation also is directed to Deputy City Manager Redmond Jones II who participated on the budget review team. The individuals noted above worked diligently as a team to pull this budget together and I am proud of the work they have performed to present you with this fiscally responsible budget. Sincerely, Geoff Fruin City Manager 27 City of Iowa City Strategic Plan Strategic Plan and the Financial Plan This Three-Year Financial Plan for fiscal years 2024 through 2026 and the fiscal year 2025 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. 30 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 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. Recreation Program and Facilities Master Plan – The Recreation Program and Facilities Master Plan shapes the future of recreation services through an evaluation of current recreation facilities and service delivery for recreation programs and services. The community-driven plan provides a framework for future facility decisions and benchmarks for program/event development. 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. 31 Iowa City Bicycle Master Plan - Iowa City has completed a Bicycle Master Plan that builds upon other City planning efforts to expand the role that bicycling plays in achieving the City’s stated goals for transportation, economic development, neighborhood livability, community identity, safety, environmental preservation, and health and wellness. The goal is to create a Bicycle Master Plan that identifies and prioritizes bicycle improvements based on existing conditions, adopted plans and policies, and the particular needs of bicyclists in Iowa City gathered through public input. The plan will focus on identifying near- and long-term strategies and prioritized actions for increasing bicycle ridership, comfort, connectivity, and safety for bicyclists of all ages and abilities, creating a framework for expanding Iowa City’s bicycle network. This includes identifying a set of timely actions and improvements to achieve a Bicycle Friendly Community ‘Gold’ status. Facilities Space Needs Study and Master Plan - The plan primarily includes the visual observation and assessment of spaces and systems that comprise each of the City facilities involved, the understanding and prioritization (by facility) of facility space and system needs, recommendations for space and systems improvement (as determined necessary), and recommendations for improved facility energy efficiency (as needed). 32 General Information Form of Government The City has seven (7) Council members, who serve staggered, four-year terms. Four (4) Council members are "at-large" and are nominated by all voters and elected by all voters. Although the three (3) "district" Council members (Districts A, B, and C) are nominated solely by voters within their districts and any primary is held only within the district, they are elected by voters city-wide. Council elections are held in odd-numbered calendar years. Council members select the Mayor from among themselves at their first meeting of the calendar year after each city council election. The Mayor is a voting member of the council and has no veto power. The Mayor is the official representative of the City, presiding officer of the Council and its policy spokesperson. The City Council is the legislative body and makes all policy determinations for the City through the enactment of ordinances and resolutions. It also adopts a budget to determine how the City will obtain and spend its funds. The Council appoints members of boards, commissions and committees. The City Manager is the chief administrative officer for the City and is appointed by the City Council. The City Manager implements policy decisions of the City Council and enforces City ordinances. In addition, the City Manager appoints and directly supervises the directors of the City's operating departments and supervises the administration of the City's personnel system and further supervises the official conduct of City employees including their employment, training, compensation, reclassification, discipline and discharge. The City Manager also oversees administration of City contracts, execution of public improvements, as well as construction, improvement, and maintenance of all City facilities. The City Manager prepares a proposed annual budget and submits it to the City Council for consideration and final approval consistent with State law, along with presenting recommendations and programs to the City Council. The City Attorney is appointed by the City Council and works at the direction of the City Council. The City Attorney supervises the City Attorney's Office, including four Assistant City Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City Manager, the various City departments and staff, and most City commissions, committees and boards. The City Attorney also reviews and approves proposed City ordinances, resolutions, contracts, and other legal documents; oversees property acquisition needed for public improvements; prepares legal opinions for Council and City staff; and represents the City in litigation in which the City is involved, including violations of City ordinances. The City Clerk is appointed by the City Council, reports directly to the Council and attends all City Council meetings. The City Clerk is charged with custody of deeds, contracts and abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions, minutes and the Iowa City City Code. The office publishes public notices, ordinances and minutes as required by law. The City Clerk's office assists 33 both staff and the general public in researching information. Taxi company licenses and driver authorization, dancing permits, outdoor service areas, cigarette licenses, beer/liquor licenses, and cemetery deeds are issued from the Clerk's office. City subdivision files, project files, the Domestic Partnership Registry, and an index of Council proceedings are also maintained in the office. The Clerk's office also provides staff and support for the Community Police Review Board. Community Profile Location & Transportation: The City serves as the County seat for Johnson County. The City lies at the intersection of Highways 80 and 380. The City is approximately 115 miles east of the City of Des Moines, 20 miles south of the City of Cedar Rapids and 55 miles west of the City of Davenport. The Iowa City Municipal Airport is a general aviation airport on the south side of the City. The Cedar Rapids Airport, located 20 miles from downtown Iowa City is served by a number of national and regional air carriers. Rail service is provided by the mainline of the Chicago, Rock Island and Pacific Railroad. The Iowa City Transit, Coralville Transit, and the University of Iowa’s Cambus system provides public transportation to the metropolitan area. 34 Iowa City by the Numbers: •Population 75,233 •Land Area 25.6 square miles •Average Persons Per Household 2.25 •Bachelor's Degree or Higher 59.8% •Average Temperature 50.°F •Average High Temperature 59.6°F •Average Low Temperature 40.4°F •Average Precipitation 36.3" Source: US Census Bureau (2021 Census & QuickFacts) and Weatherbase (November 2023) Iowa City: Best Of... Area Recognition & Accolades •Iowa City #58: 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 •Iowa City Top 100 Places to live in the US, Livability Education: Public education to the City is provided by the Iowa City Community School District, with certified enrollment of 14,077 for the 2023-24 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 3,124 for school year 2023-24. Iowa City is also home to Regina Catholic Education Center, a private Catholic institution, Willowwind School, a private K-8 school, and Preucil School of Music, specializing in the Suzuki method of instruction. Four year college programs and vocational training are available throughout the area including University of Iowa and Kirkwood Community College. 35 Health Care: The City has top-notch health care with the University of Iowa Hospital and Clinics, Iowa City VA Medical Center, and Mercy Iowa City. University of Iowa Hospitals and Clinics (UIHC) is a 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. 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. 36 Economic Overview The Iowa City economy experienced consistent annual growth from 2010 through 2018; real GDP grew in thirty-six consecutive quarters up until that time. A decline in GDP occurred in 2019 due to the international trade wars which broadly impacted the Midwest region. This was followed by the impact of the COVID-19 pandemic in 2020. Growth rebounded as expected in 2021 and slowed in 2022 due to inflation. (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 October 2023 (preliminary), the Iowa City Metropolitan Statistical Area (MSA) was the seventy-second lowest unemployment rate of all MSAs nationally. (Source: Bureau of Labor Statistics) 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 National 8.1% 7.4% 6.2% 5.3% 4.9% 4.4% 3.9% 3.7% 8.1% 5.3% 3.6% Iowa 5.0% 4.7% 4.3% 3.8% 3.7% 3.1% 2.6% 2.8% 5.1% 4.2% 2.7% Iowa City 3.8% 3.5% 3.1% 2.7% 2.7% 2.5% 2.0% 2.1% 4.6% 3.7% 2.3% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% Unemployment Rates 37 The growth in assessed property value has averaged 6.16% over the last ten years. The growth in taxable value has averaged 3.82% 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. 38 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Permits 703 645 794 718 618 606 550 580 543 492 Value $153 $138 $388 $217 $193 $232 $87 $135 $153 $275 $0 $40 $80 $120 $160 $200 $240 $280 $320 $360 $400 Building Permits Value in millions The value of building permits issued reached an all-time high of $388 million in 2016. The value of building permits was at $153 million in 2022, which was below the ten-year average of $188 million due to construction still rebounding after the COVID-19 pandemic. 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 2023 revenues were up and are a sign of recovery from the COVID-19 pandemic. 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 $1,117,000 for fiscal year 2023, $670,300 funded a portion of the operational costs associated with Fire Station #4 and maintenance of street right-of-way. 39 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 and remained the same in fiscal year 2024. However, the percent of total decreased 1.5% in fiscal year 2024. City pension contributions has grown seven of the last ten years at an average increase of 2.7% over those ten years. . 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. See page 677 for additional information 40 City of Iowa City Organization Chart CITY COUNCIL CITY ATTORNEY City Attorney • City Attorney CITY MANAGER City Manager • City Manager• Communications Office•Human Resources•Equity & Human Rights•EconomicDevelopment•Climate Action &Outreach AIRPORT COMMISSION Airport • Airport Operations LIBRARY BOARD Library • Library Operations• Library DevelopmentOffice CITY CLERK City Clerk • City Clerk Fire •Administration• Emergency Operations• Fire Prevention• Training Public Works •Administration• Engineering• Streets• Wastewater• Water• Equipment• Resource Management Transportation Services •Administration• Parking• Public Transportation Police •Administration• Support Services• Field Operations Finance • Administration• Accounting• Purchasing• Revenue• Risk Management• Information Technology Services Neighborhood & Development Services •Administration• Development Services• Neighborhood Services• Metropolitan Planning Organizationof Johnson County Parks & Recreation •Administration• Recreation• Park Maintenance• Cemetery• Government Buildings Senior Center •Senior Center Operations ELECTED APPOINTED Departments & Divisions COMMUNITY 41 City Clerk Department Contact information City Clerk: Kellie Grace Website: www.icgov.org Telephone: 319-356-5043 Address: 410 E. Washington Street 42 City Clerk Department Department Mission “The City Clerk is the official recordkeeping office of the City, performing recordkeeping duties as prescribed by State Law, the City Charter, and the Municipal Code.” Department Description The City Clerk is appointed by the City Council, reports directly to the Council and attends all City Council meetings. The City Clerk is charged with custody of deeds, contracts, and abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions, minutes, and the City Code. The office publishes public notices, ordinances, and minutes as required by law. The City Clerk's office assists both staff and the general public in researching information. Taxi company licenses and driver authorization, outdoor service areas, cigarette licenses, beer/liquor licenses, cemetery deeds, and parade and public assembly permits are issued from the Clerk's office. City 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 Grace 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 Grace 43 Funds/Divisions General Fund:  City Clerk City Council City Clerk *City Clerk's Office *Citizen Police Review Board 44 City Clerk The City Clerk division oversees keeping of the official records and proceedings for the City. General Fund Activities:  City Clerk’s Office  Citizen Police Review Board Boards and Commissions: The City Clerk Office provides staff support to the Community Police Review Board (CPRB), which was formed based on a community initiative and established in 1997. The board reviews police policies, procedures, and practices and may recommend modifications to them. The CPRB also reviews reports prepared after investigation of complaints about alleged police misconduct and then issues its own written report. The Board is also required to maintain a central registry of complaints and holds at least one community forum each year for the purpose of hearing the community’s views on the policies, practices, and procedures of the Iowa City Police Department. 45 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights The CPRB expenditures of $25,125 are all services expenditures. Their expenditures decreased by 16.6% in fiscal year 2025 due to reduction of attorney fee’s. The City Clerk expenses decreased 4.3 % with a 20.1% decrease in services and an increase of $31,800 in code enforcement revenues. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 79%Services 21% Supplies 0% City Clerk & CPRB FY25 Expenditures - $636,705 46 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement Department Goal/Objective: Provide support to the City Council, City staff, and individuals to implement strategic plan values. Performance Measures: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Ordinances & Resolutions Received and Finalized (with attached documents e.g. Contracts) 304 343 324 398 342 Legal Publications Published 499 514 510 538 515 Notice to Bidders Posted 21 36 25 32 28 Council Meeting and Information Packets Distributed 115 114 114 134 119 0 100 200 300 400 500 600 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimated Ordinances & Resolutions Received and Finalized (with attached documents e.g. Contracts) Legal Publications Published Council Meeting and Information Packets Distributed 47 Strategic Plan Value: Partnerships and Engagement Department Goal/Objective: Assist in dissemination of City Code information and in enforcement; Accept applications for liquor licenses; taxicab licenses; entertainment venues; special exceptions; cigarette permit; and parade and public assembly permits. Performance Measures: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimated Number of Licenses and Permits Processed, Deeds issued and Complaints received 442 535 522 580 664 Board & Commission Applications Processed 136 127 96 90 112 Strategic Plan Value: Partnerships and Engagement Department Goal/Objective: Provide support to the City Council, City staff, and individuals to the 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimated Number of Committees/ Commissions Meetings Staffed (Charter Review; Community Police Review Board) 15 17 13 14 14 Number of Images Electronically Archived (City Project Files, Airport Comm documents, Lawsuits, Taxi driver apps) 6,432 2,713 5,279 3,754 4,544 Number of Board and Commission Meeting Packets Archived 173 231 170 186 190 48 City Attorney Department Contact information City Attorney: Eric Goers Website: www.icgov.org Telephone: 319-356-5030 Address: 410 E. Washington Street 49 City Attorney Department Department Mission “The City Attorney’s Office represents the City in litigation and provides legal advice, opinions, and services to City staff, boards, and commissions.” Department Description The City Attorney is appointed by the City Council and works at the direction of the City Council. The City Attorney supervises the City Attorney's Office, including four Assistant City Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City Manager, the various City departments and staff, and most City commissions, committees, and boards. The City Attorney also reviews and approves proposed City ordinances, resolutions, contracts, and other legal documents; oversees property acquisition needed for public improvements; prepares legal opinions for Council and City staff; and represents the City in litigation in which the City is involved, including violations of City ordinances. Department Staffing Eric Goers City Attorney Sue Dulek First Assistant City Attorney Liz Craig Assistant City Attorney Sara Greenwood Hektoen Jennifer Schwickerath Assistant City Attorney Mary McChristy Legal Assistant Rebecca Passavant Administrative Secretary Assistant City Attorney “The City Attorney’s Office strives to advance the strategic objectives of Council through thoughtful, rigorous, and timely legal advice and representation.” -Eric Goers 50 Funds/Divisions General Fund: • City Attorney City Council City Attorney *City Attorney's Office 51 City Attorney The City Attorney division oversees the legal affairs for the City. General Fund Activities: • City Attorney’s Office Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Expenditures for the fiscal year 2025 budget increased by $37,752 or 4.1% which is primarily personnel costs. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 95% Services 4% Supplies 1% City Attorney FY25 Expenditures -$965,048 52 Goals, objectives, and performance measures Strategic Plan Value: Racial Equity, Social Justice, and Human Rights; Climate Action; and Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Ordinances & Resolutions Approved (with attached documents e.g. Contracts) 304 343 324 398 342 Public Meetings of City Council, Boards and Commissions Staffed by City Attorney’s Office 77 76 67 69 71 Cases in State and Federal Courts and Administrative Agencies 33 31 43 30 30 0 5 10 15 20 25 30 35 40 45 50 Cases in State and Federal Courts and Administrative Agencies CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate 53 Strategic Plan Value: Racial Equity, Social Justice, and Human Rights Department Goal/Objective: Provide Professional Representation to City in enforcement of the City Code and rules of the Housing Authority. Performance Measures: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Prosecution of Simple Misdemeanors 63 52 78 66 65 Municipal Infraction Cases 78 129 147 135 135 Property Acquisition Parcels Acq. 66 95 72 90 90 Housing Authority Hearings 27 21 4 10 10 Strategic Plan Value: Racial Equity, Social Justice, and Human Rights Department Goal/Objective: Professional handling of acquisition & purchases of homes in programs endorsed by City Council (e.q. City Rehab Properties & flood buyout). Performance Measures: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Number of Closings 3 21 5 5 5 0 50 100 150 200 250 300 350 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Prosecution of Simple Misdemeanors Municipal Infraction Cases Property Acquisition Parcels Acq. Housing Authority Hearings 54 City Manager Department Contact information City Manager: Geoff Fruin Website: www.icgov.org Telephone: 319-356-5010 Address: 410 E. Washington Street 55 City Manager Department Department Mission The City Manager strives to ensure City services are provided in an efficient, responsible manner. Through effectively managing the City’s operating departments, the City Manager seeks to implement policy that is consistent with the preferences of Iowa City’s community members, as reflected in the direction provided by the City Council. Further, the City Manager provides Council with information needed to make informed policy decisions. Department Description The City Manager is the chief administrative officer for the City and is appointed by the City Council, managing the City’s day-to-day operations under broad policy direction from Council. The City Manager supervises the activities of City departments and advises the City Council on matters relating to planning, development, and municipal operations. The City Manager implements policy decisions of the City Council and enforces City ordinances through the management of the City’s operating departments and administration of the City’s personnel system. The City Manager prepares a proposed annual budget along with policy and program recommendations and submits it to the City Council for consideration and approval. “The City Manager’s Office is committed to ensuring our financial resources contribute to efficient, high-quality municipal services, reliable public infrastructure, and the meaningful pursuit of strategic goals set by our elected leaders.” -Geoff Fruin 56 Funds/Divisions General Fund:  City Manager  Communications Office  Equity & Human Rights  Human Resources  Economic Development  Climate Action and Outreach Special Revenue Fund:  Emergency Levy City Manager *City Manager Communications Office *Communications Office *Cable Administration *Cable Reserves Equity & Human Rights *Equity & Human Rights *Black Lives Matter Human Resources *Human Resources Economic Development *Economic Development Climate Action & Outreach *Climate Action & Outreach *Emergency Levy 57 Department Staffing The City Manager Department has 24.26 FTE across 6 divisions. Senior Management Deputy City Manager Assistant City Manager Human Resources Redmond Jones Vacant Administrator Karen Jennings Economic Development Equity & Human Rights Communications Climate Action Rachel Kilburg Varley Director Coordinator Cooridinator Stefanie Bowers Shannon McMahon Sarah Gardner 58 4 10.26 3 3 1 3 City Manager Communications Office Human Resources Equity & Human Rights Economic Development Climate Action & Outreach City Manager FTE by Division City Manager 17% Communications Office 23% Human Resources 12% Equity & Human Rights 11% Economic Development 21% Climate Action & Outreach 16% CITY MANAGER DEPARTMENT FY25 EXPENDITURES BY DIVISION $6,224,840 59 City Manager The City Manager’s Office strives to ensure City services are provided in an efficient, responsible manner. Through effectively managing the City’s operating departments, the City Manager seeks to implement policies that are 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 the 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 2025 budget. Financial Highlights Fiscal year 2025 expenditures increased $78,988 or 7.9% due to personnel and consultant fees. Staffing Level Change Summary There are no staff changes in the fiscal year 2025 budget. 60 Communications Office The Communications Office coordinates and assists with internal and external communications for the City. The communications team coordinates media efforts and informational and promotional campaigns for the City, 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” and publicizes 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. The 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. 61 Recent Accomplishments: • New website content management training and rollout. • Improved neighborhood outreach and engagement by creating pilot programs to create connection; built opportunities to welcome and support our underserved populations. • Selected a Media Asset Management System for improving organization and access to media files. • Upgraded outdated video equipment in Harvat Hall. • Second place award for in NATOA government programming awards – Big Grove Climate Action Efforts. • Climate Action Video campaign using animation. • Fare Free Transit marketing campaign. Upcoming Challenges: • Integrating ICgovXpress with (customer service reporting app) Energov and Cartegraph. • Investigating texting solution for service and emergency notifications. • Upgrading Harvat Hall audio equipment. • Investigating potential benefits for use of ChatGPT in governmental processes. • Investigating software for additional ADA improvements in communications. 62 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Expenditures increased by 2.9% or $42,141, mainly due to personnel costs. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. Personnel 79% Services 11% Supplies 9% Capital Outlay 1% Communications Office Division FY25 Expenditures - $1,448,785 63 Goals, objectives, and performance measures Strategic Plan Goal: Partnership and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Programming promoting general City initiatives, projects, and public input 313 419 463 470 485 Programming related to climate action new measure new measure 77 80 85 Programming related to social justice and racial equity new measure new measure 43 48 53 Note: Includes full-length and short programs, meetings, public service announcements, & program segments Strategic Plan Value: Partnerships and Engagement Department Goal: Facilitate productive and effective communication and cooperation between the City and the neighborhood associations. Department Objective: Maintain an updated active list of neighborhood association contacts so as to sustain communication with neighborhoods. Encourage alternatives to neighborhood newsletters such as email lists, Facebook and NextDoor so that communication can continue within the neighborhood. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of neighborhoods with active leadership and established community link. 16 16 16 18 20 0 10,000 20,000 30,000 40,000 Twitter (followers) Facebook (Likes) Instagram (followers) Media release activity E-subscriptions Social Media and Digital Outreach Growth FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate 64 Human Resources The Human Resources Division provides services in the areas of employee & labor relations, collective bargaining, civil service compliance, employee benefits administration, recruitment of prospective employees, personnel policy development & administration, and administration of applicable employment laws. General Fund Activities: The Human Resources activity strives to provide quality, comprehensive Human Resources services to the City of Iowa City and its employees in the areas of: • Employee and labor relations for approximately 1,000 City employees, both permanent and hourly • Collective bargaining and contract administration for three collective bargaining agreements: AFSCME, Police, and Fire unions • Civil Service compliance per Chapter 400 of the Code of Iowa • Comprehensive benefits administration for approximately 640 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 removal, discharge, demotion, or suspension of employees holding civil service rights. Ascertains to the best of its ability the facts of the case to determine matters involving the rights of civil service employees and may affirm, modify, or reverse any case on its merits per Chapter 400 of the Code of Iowa. Recent Accomplishments: • Completed civil service promotional testing process for the position of Battalion Chief - Fire Marshal, certifying a promotional list on 11/9/2022. • Completed police civil service promotional testing process for the ranks of Sergeant, Lieutenant, and Captain, certifying promotional lists on 12/20/2022. • Completed civil service entry level Firefighter testing which included successful pilot of an online written test option and use of police academy fitness standard testing as an alternative to CPAT. Hiring list certified on 1/19/23. • Completed four civil service entry-level testing processes for the position of Police Officer, certifying hiring lists on 11/9/2022, 4/4/2023, 7/28/2023, and 10/2/2023. • Completed fire civil service promotional testing for the ranks of Lieutenant, Captain, Battalion Chief and Deputy Chief, certifying promotional lists on 4/25/2023. 65 • Launched diabetes prevention and management program through Wellmark health insurance plan. • Completed testing and troubleshooting of Munis upgrade. • Launched classification/compensation study. Phase 1 on schedule for November 2023 completion. • Secured contract with new provider and implemented alternative drug and alcohol test collection protocols in response to ongoing, staffing-related service issues with primary provider. Upcoming Challenges: • FY25 collective bargaining with Fire union. • Completion of Phase 1 and 2 of classification/compensation study and related implementation. • Ongoing recruitment and civil service testing of Police Officer applicants and certification of hiring lists. • Entry level civil service testing for Firefighter and certification of hiring list. • FTA triennial review of drug and alcohol program. 66 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Services is showing a decrease of $58,756 or 21.8% over the 2024 budget due to an increase in fiscal year 2024 for a compensation study. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 63% Services 28% Supplies 9% Human Resources Division FY25 Expenditures - $745,555 67 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Internal Hires 48 57 27 35 35 Number of External Hires 131 160 158 150 150 Positions posted but not filled 10 9 6 8 8 Performance Measures: (Averages) FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Days to Fill Vacant Position 87.34 90.49 91.84 90.00 90.00 Advertising Expense per Hire $23.28 $41.82 $11.79 $20.00 $20.00 Applicants per Hire 22.01 20.68 18.04 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate City Employee Turnover Rate 6.00% 11.06% 9.36% 8.00% 8.00% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate City Employee Turnover Rate 68 Equity & Human Rights The Office of Equity & Human Rights enforces the antidiscrimination laws for the City, develops and implements programs, workshops, and tools that advance city and community goals related to equity, diversity, inclusion, and belonging, and serves as staff to the Human Rights Commission and the Ad Hoc Truth and Reconciliation Commission, General Fund Activities: • The Equity & Human Rights Office works with city departments to create justice- focused equity, diversity, and inclusion strategies that are sustainable, measurable, and drive organizational outcomes. • Enforces the anti-discrimination laws for the city by investigating and making probable cause decisions on complaints alleging unlawful discrimination. • Provides a complimentary monthly seminar and newsletter (The Lens) that focuses on equity, diversity, and inclusion (EDI) open to community members and city staff. • Provides training 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 on 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 the development of a new affordable housing plan and the creation of an Ad Hoc Truth & Reconciliation Commission to carry out restorative justice. 69 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 further legislation concerning discrimination as it may deem necessary and desirable. 3. 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. The Ad Hoc Truth and Reconciliation Commission’s duties include: 1. Fact-finding –collecting evidence of discrimination and racial injustice in multiple settings and compiling a complete record of racial injustices that will inform and support the fundamental institutional and policy reforms necessary to address systemic racism. 2. Truth-telling –providing creative opportunities for persons impacted and traumatized by racial injustice to share their stories of racial injustice and experience to be heard by the community including but not limited to city government. 3. Reconciliation – provides an opportunity for and facilitates direct conversation among and between community members of color, white community members, and representatives of various sectors in which people of color experience discrimination and injustice. Recent Accomplishments: • Successful completion of Intercultural Development Inventory by City boards. Implemented a complimentary monthly EDI series. Tenth year (2023) the City has received a perfect score on the Municipal Equality Index. Upcoming Challenges: • Taking the work of racial equity from just a knowledge base to dismantle systems and structures. • Reaching undeserved populations to address unlawful. 70 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights The overall decrease for fiscal year 2025 is 4.7%. While services shows a decrease, personnel has a 5.3% increase and supplies has a 5.4% increase due to increased books and materials. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. Personnel 59% Services 38% Supplies 3% Equity & Human Rights Division FY25 Expenditures - $697,600 71 Goals, objectives, and performance measures Strategic Plan Value: Social Justice, Racial Equity, and Human Rights Department Goal: To affirmatively advance equity, civil rights, racial justice, and equal opportunity in day to day governing. Department Objective: Develop, implement, and deliver programs, workshops, and tools that advance city and community goals related to equity, diversity, and inclusion (EDI) including unlawful discrimination and harassment. Performance Measures: FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of programs New Measure New Measure New Measure 28 35 35 Number of attendees at programs New Measure New Measure New Measure 958 1,000 1,025 Strategic Plan Value: Social Justice, Racial Equity, and Human Rights Department Goal: Engagement with stakeholders and communities who have been historically excluded. Department Objective: Increase outreach to underserved communities - many whom have endured generations of discrimination and disinvestment. Performance Measure: FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Subscribers to social media New Measure New Measure New Measure 1,346 1,450 1,500 Outreach through news releases New Measure New Measure New Measure 117 125 125 Subscribers to list serve New Measure New Measure New Measure 1,888 1,995 2,000 Strategic Plan Value: Social Justice, Racial Equity, and Human Rights Department Goal: Staff to the Human Rights Commission and the Ad Hoc Truth and Reconciliation Commission at monthly and bimonthly meetings, and arrange and manage commission events, programs, and outreach. Department Objective: Collaborate with local organizations to reach out and target underserved communities. Performance Measure: FY 2020 FY 2021 ** FY 2022** FY 2023 FY 2024 Projected FY 2025 Estimate Programs with local organizations New Measure New Measure New Measure 4 8 10 Public/Community Events New Measure New Measure New Measure 3 6 1 72 Economic Development The Economic Development Division researches, compiles, and analyzes demographic and economic data to recommend and implement policies and programs designed to further the economic development of Iowa City, conducts outreach and provides support to local businesses, and manages the City’s public art program. Staff members work closely with the Iowa City Area Business Partnership/Iowa City Area Development Group merged organization, Self-Supporting Municipal Improvement Districts, the 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 and advise the City Council regarding economic development projects and proposals. General Fund Activities:  The Economic Development division is the municipal office to contact for business assistance in the City of Iowa City. As a division of the City Manager’s Office, the Economic Development staff provides access to both information and individuals throughout the City organization aimed at assisting entrepreneurs and business interests in pursuing new and expanding business endeavors.  The Public Art activity includes coordinating public art projects in the community, the annual Sculptor’s Showcase and Public Art Matching Grant programs and staffing the Public Art Advisory Committee. Recent Accomplishments:  Approved 3 Commercial & Industrial Energy Efficiency Grants for a grand total of 13.  Approved tax abatement eligibility for 3 properties in the Highway 6 Commercial Urban Revitalization Area.  The Small Business Administration (SBA) named Iowa City the 2023 Iowa Small Business Community of the Year.  Completed sale of approximately 30 acres of industrial park land to the Iowa Interstate Railroad for development of a new transloading facility.  Closed on the purchase of vacant property at 21 S. Linn Street with the goal of facilitating a private redevelopment project incorporating significant public benefits. 73 Upcoming Challenges: • Support implementation of inclusive economic development initiatives • Kick off public-private partnership development process at 21 S. Linn Street • Promote investment in Highway 6 Commercial Tax Abatement Area • Implement programs with ARPA funding to support local SSMIDs, small businesses, and arts and culture Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Total expenditures decreased by 78.0% in fiscal year 2025 due to the 2024 land purchase. Services account for 85.6% of the fiscal year 2025 Economic Development expenditure budget of $1,265,500. Community Development Assistance includes funding for the following appropriations: $430,400 Convention and Visitors Bureau hotel/motel tax pass through 60,000 City of Literature 67,000 Summer of the Arts 70,000 Englert Theater 25,000 Entrepreneurial Development Center, Inc. 32,000 Film Scene 25,000 Multicultural Development Center of Iowa 20,000 Riverside Theatre 5,000 EntreFest Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 74 Strategic Plan Value: Partnerships and Engagement 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 and financial incentives that grow and diversify the tax base. Performance Measures: New Value created in TIF districts Jan 2020 Jan 2021 Jan 2022 Jan 2023 Projected Jan 2024 Estimated Current Value (in millions) $1,224.10 $1,235.55 $1,255.29 $1,280.40 $1,306.00 Base Value (in millions) $401.12 $401.13 $401.13 $401.13 $401.13 percent increase 205.2% 208.0% 212.9% 219.2% 226.0% Total - All Urban Renewal Areas FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate New 1 0 0 0 0 Amended 4 0 0 2 1 Total Urban Renewal Areas 14 14 14 14 14 Strategic Plan Goal: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Unemployment Rate 4.7% 3.8% 2.30% 2.20% 2.20% $- $200.00 $400.00 $600.00 $800.00 $1,000.00 $1,200.00 $1,400.00 Jan 2020 Jan 2021 Jan 2022 Jan 2023 Projected Jan 2024 Estimated Current Value (in millions) -Base Value (in millions) 75 Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate # Projects assisted that grow the Local Foods economy 2 0 1 1 1 Support ICAD in efforts to do targeted industry development $173,392 $173,392 $173,392 $173,392 $173,392 Strategic Plan Goal: Climate Action; and Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Development Projects with sustainability features 9 2 2 0 2 Provide financial incentives to encourage infill and redevelopment 1 0 3 3 3 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 2021 FY 2021 FY 2023 FY 2024 Projected FY 2025 Estimate Assist Historic Preservation projects including existing building financial assistance 1 0 1 0 1 Strategic Plan Goal: Racial Equity, Social Justice, and Human Rights; and Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Develop programs to enhance small business 0 3 0 1 1 Financial assistances directed to Black, Indigenous, and People of Color (BIPOC) businesses and organizations N/A 0 10 5 10 *New measure for CY2022 76 Climate Action and Outreach The Climate Action & Outreach Division is responsible for the design and 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 engages the public with participation in a wide variety of climate action programs. They serve as liaisons to the Climate Action Commission. Boards and Commissions: The Climate Action Commission is charged with assisting the City in the implementation of the goals and objectives of the Climate Action and Adaptation Plan and the Accelerating Iowa City’s Climate Actions Report. Guided by principles of equity, the Commission considers the impacts of proposed climate initiatives and works with the Climate Action and Outreach staff to enable and enhance further community efforts in pursuit of the City’s ambitious climate goals, which include decreasing emissions and increasing community resilience. Recent Accomplishments: •Funded the insulation, electrical panel upgrades, and air source heat pump projects for 100 income-qualified households through the residential energy efficiency grant program. •Sponsored a 2-day “Green Designations” certification training for 33 Iowa City realtors in collaboration with the Iowa City Area Association of Realtors (ICAAR), which led to updates to the Multiple Listing Service (MLS) to include energy efficiency fields and further collaboration with the Homebuilders Association (HBA) to launch a HERS rating award program next year. •Installed level 1 charging infrastructure for electric vehicles for our first participating property through the EV charging grant program from multi-family residences. •Grew Climate Fest to include a week of activities and a community-wide mailer that resulted in increased applications to several Climate Action programs. •Launched the fourth year of Root for Trees residential tree planting program and received the largest number of applications to date. •Held third annual Neighborhood Energy Blitz event and piloted a “mini-blitz” program that combined reached more than 1,000 households. •Secured a SolSmart Gold designation for Iowa City in recognition of the city’s efforts to reduce barriers to solar energy adoption. •Collaborated with Johnson County to expand the reach of the AmeriCorps home energy audit service to neighboring communities. 77 • Developed a household checklist of incentives under the Inflation Reduction Act widely distributed to residents and now utilized in other communities. • Collaborated with the Iowa City Public Library on the purchase of an electric-assist cargo “Book Bike.” Upcoming Challenges: • Elimination of the Emergency Levy will limit our ability to grow programs that have been successfully piloted or introduce new programing called for in the Accelerating Iowa City’s Climate Action plan. • The Inflation Reduction Act contains energy efficiency incentives for homeowners but is difficult for landlords or renters to access, leaving more than half of Iowa City’s households unable to tap into this source of federal tax credits and rebates. • MidAmerican Energy achieved 100% renewable energy for ratepayers in 2022 – which is a fantastic accomplishment and great benefit to Iowa City! – but to continue to make progress toward our emissions reductions goals will require more difficult work focused on beneficial electrification on a household by household basis. • Supply chain issues related to solar panels, EV charging equipment, and air source heat pumps are easing somewhat but continue to result in delays for both municipal and residential grant-funded projects. • Elimination of MidAmerican Energy’s incentive program for electric vehicle charging stations necessitates absorbing some of the equipment costs into our EV charging grant program for multi-family residences in addition to the installation costs previously covered under the program. • Augmenting diversity, equity, and inclusion throughout climate action initiatives. • Determining how best to build an energy benchmarking program for Iowa City buildings following state legislation prohibiting building performance standards, the next logical step. 78 Budget highlights Service Level Change Summary  The FY25 budget includes $35K for energy efficiency improvements for buildings participating in the Energy Benchmarking program. The incentives have not previously been offered and are called for in the Accelerating Actions plan (Item BI-10) to be implemented in 2024-2025.  The FY25 budget also includes $125K for a Section 8 Energy Efficiency Grant pilot program set to launch in January 2024. This new program grew from Accelerating Actions plan Item BPP-2, which calls for an energy program related to public housing, which was slated to launch in 2023.  Finally, the FY25 budget includes $75K in incentives to builders who achieve a HERS rating of 52 or better by building to a higher energy standard. This is called for in the Accelerating Actions plan (Item BI-6) and in the most recently adopted Strategic Plan for the City. Financial Highlights  Fiscal year 2025 has 115.1% overall increase. This increase is due to the State Legislature eliminating the Emergency Levy. Most Climate Action programs were funded by the Emergency Levy and now these programs are being added to the General Fund. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 33% Services 41% Supplies 8% Captial Outlay 18% Climate Action & Outreach FY25 Expenditures - $991,750 79 Goals, objectives, and performance measures Strategic Plan Goal: 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Total tonnes CO2e 705,303 787,993 758,477 742,961 732,961 Estimated population* 73,998 74,596 75,233 75,836 75,836 Tonnes CO2e per capita 9.4 10.6 10.1 9.8 9.8 Transportation tonnes CO2e per capita 1.9 2.1 2.0 2.0 2.0 Building emission tonnes CO2e per capita 7.3 8.2 7.8 7.5 7.5 * Annual population estimates from the American Community Survey Strategic Plan Goal: Climate Action; and Partnerships and Engagement Department Goal: Increase awareness of sustainability within the community. Department Objective: External outreach within the community focusing on sustainability. Performance Measures: External Communications FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Subscribers of Sustainable News e-Subscriptions 1,977 2,119 2,467 2,679 2,679 Number of Public Outreach Events 17 42 59 62 62 17 42 59 62 62 0 10 20 30 40 50 60 70 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Public Outreach Events 80 Finance Department Contact information Finance Director: Nicole Davies Website: www.icgov.org Telephone: 319-356-5085 Address: 410 E. Washington Street 81 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 82 Funds/Divisions General Fund:  Finance Administration  Accounting  Purchasing  Revenue Internal Service Funds:  Risk Management  Information Technology Services  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 83 Department Staffing The Finance Department has 34.38 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, 6.70 Purchasing & Central Services, 4.20 Revenue, 7.88 Risk Management, 1.80 Information Technology Services, 10.80 Finance Department FTE by Division 84 Finance Administration Accounting Purchasing Revenue Employee Benefits Risk Management Information Technology Services Central Services Finance Department FY25 Expenditures by Division $11,291,413 85 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. 86 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 and additional property tax legislation. • Funding of replacement of major City facilities. • Closing out FEMA COVID-19 and derecho disasters. • Planning for annual upgrades to Munis financial software. 87 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights In fiscal year 2025, a General Fund Contingency is budgeted at $700,200. Also, services expenditures in the Tort Liability activity are budget to increase by $269,547 or 20.0% primarily due to a substantial increase in property and liability insurance premiums. In the Employee Benefits Fund, services expenditures are estimated to decrease by $194,751 or 13.5% primarily due to an estimated decrease in public safety medical claims. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 21% Services 54% Supplies 1% Contingency 24% General Fund FY25 - Expenditures - $2,870,800 Personnel 6% Services 94% Employee Benefits Fund FY25 - Expenditures - $1,146,925 88 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement Department Goal: Maintain the City’s Overall Sustainable Financial Health. Department Objective: Maintain the City’s Aaa Bond Rating. Performance Measure: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Moody’s Aaa Bond Rating (maintained) Yes Yes Yes Yes Yes Strategic Plan Value: Partnerships and Engagement Department Goal: Accurate and Timely Financial Reporting. Department Objective: Earn the GFOA Distinguished Budget Presentation Award. Performance Measure: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Budget Award Yes Yes Yes Yes Yes Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate First Quarter 0.91% 0.32% 1.71% 4.10% 4.50% Second Quarter 0.59% 0.32% 2.57% 4.20% 4.50% Third Quarter 0.46% 0.36% 3.30% 4.30% 4.60% Fourth Quarter 0.39% 0.47% 3.94% 4.40% 4.60% Rolling Average Return on the Six Month U.S. Treasury Bill (prior 365 days) FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate First Quarter 0.74% 0.06% 1.42% 4.25% 4.50% Second Quarter 0.62% 0.07% 2.52% 4.30% 4.50% Third Quarter 0.12% 0.21% 3.59% 4.35% 4.60% Fourth Quarter 0.08% 0.61% 4.24% 4.40% 4.60% 89 Amount Quarterly Return is higher (lower) than U.S. Treasury Bill FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate First Quarter 0.16% 0.26% 0.30% -0.15% 0.00% Second Quarter -0.03% 0.25% 0.06% -0.10% 0.00% Third Quarter 0.35% 0.15% -0.30% -0.05% 0.00% Fourth Quarter 0.31% -0.14% -0.30% 0.00% 0.00% -0.40% -0.30% -0.20% -0.10% 0.00% 0.10% 0.20% 0.30% 0.40% FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Amt Quaterly Return is higher (lower) than U.S Treasury Bill First Quarter Second Quarter Third Quarter Fourth Quarter 90 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 2022 earned the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 38th 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 96, Subscription-Based Information Technology Agreements.  Implementation of the new Governmental Accounting Standards Board (GASB) Statement 101, Compensated Absences in fiscal year 2025. 91 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Personnel expenditures make up 87.1% of total expenditures for Accounting in fiscal year 2025. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. Personnel 87% Services 12% Supplies 1% Accounting FY25 Expenditures -$894,600 92 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 Target FY 2024 Projected FY 2025 Estimate Annual Report Certificate Yes Yes Yes Yes Yes Audited Financial Statements FY 2021 FY 2022 FY 2023 Projected FY 2024 Estimate FY 2025 Estimate Auditor's Opinion on Financial Statements Unmodified Unmodified Unmodified Unmodified Unmodified Internal Control Deficiencies FY 2021 FY 2022 FY 2023 Projected FY 2024 Estimate FY 2025 Estimate Significant Deficiencies 0 0 0 0 0 Material Weaknesses 0 0 0 0 0 Strategic Plan Value: Climate Action; and Partnerships and Engagement Department Goal: Improve customer service through expanded receipt/delivery options Department Objective: Increase the number of transactions conducted electronically Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Estimate FY 2025 Estimate W-2s Delivered Electronically 748 834 922 1,000 1,090 Electronic Payments to Employees 17,764 20,582 22,493 24,500 26,500 Electronic Payments to Vendors 6,949 7,952 8,147 8,500 8,750 93 Purchasing The Purchasing Division provides quality service to City departments, protects the City’s legal interests, and acts responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of open competition and the impartial and fair treatment of vendors. This division also operates the Central Services Internal Service Fund that manages the City’s mail and copier operations and other central functions. General Fund Activities: The Purchasing Division provides quality service to City departments, protects the City’s legal interests, and acts responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of open competition and the impartial and fair treatment of vendors. Central Services Fund Activities: Central Services provides assistance to City employees with the transfer and disposal of surplus equipment through the transfer to other City Departments, on-line bidding, the sale or transfer to other government agencies, or through donation or sale to non-profit organizations. In addition, Central Services is responsible for the management and replacement of copy machines and the processing of incoming and outgoing mail. Departments are charged for the use of these services, and those funds are accounted for separately for the replacement of copier equipment and mail room equipment. Recent Accomplishments: • Developed and issued over 100 Solicitations including Request for Bids, Request for Proposals and Request for Quotes. • Processed over 100,000 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. • Prepare for retirement of a long-term employee. 94 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights In fiscal year 2025, Central Services has budgeted $42,000 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 2025 budget. Personnel 89% Services 11% Supplies 0% Purchasing FY25 Expenditures - $484,800 Personnel 22% Services 59% Supplies 19% Central Services FY25 Expenditures - $218,900 95 Goals, objectives, and performance measures Purchasing Strategic Plan Goal: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Request for Proposals 26 23 28 25 25 Request for Bids, Request for Quotes, & Cooperatives 79 54 36 40 40 Other (Purchase Agreements, Sole Source Purchases, Contract Renewals, Change Orders, Emergency Purchases, & Assisted Purchases) 216 228 44 50 50 Dollar Value of Procurements* (in millions) $13.4 $12.8 $6.2 $7.5 $8.7 *amount does not include all City-Wide Contract Procurements #starting in FY23 amounts only include purchases greater than $10,000 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Average Number of Bids, Proposals and Quotes Received 96 Strategic Plan Goal: Racial Equity, Social Justice, 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of bids received by MBE/WBE vendors 10 17 18 20 22 Number of bids awarded to MBE/WBE vendors 4 12 6 8 10 Percentage of bids from MBE/WBE vendors that were successful 40% 70% 33% 40% 45% Central Services Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Quantity of Standard Letters 93,457 101,376 100,089 100,000 100,000 Cost Savings Using City Mail Machine/Pitney Bowes vs. Standard Mail $8,411 $9,582 $7,161 $8,200 $8,200 97 Strategic Plan Goal: 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Paper Copies 1,065,932 1,278,173 1,256,762 1,225,000 1,200,000 Pounds of CO2 Used 9,807 11,759 11,652 11,270 11,040 Performance Measures: Surplus Equipment Sold FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Bids Received 2,233 1,848 1,951 2,000 2,000 Dollar Value of Surplus Sold $444,146 $153,031 $177,561 $180,000 $185,000 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Paper Copies Pounds of CO2 Used 98 Revenue The Revenue Division is responsible for the customer service, billing, and collection procedures for 27,118 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 2021. • Resumed collection procedures for delinquent utility accounts. • Upgraded the Landfill Compuweigh software. Upcoming Challenges: • Change credit card processors. • Upgrade to a new version of the meter reading software. • Decrease the number of estimated utility bills. 99 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Approximately 63.4% of the Revenue activity budget is for personnel wages and benefits. Overall, Revenue has a 2.2% increase in expenditures. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 63% Services 36% Supplies 1% Revenue FY25 Expenditures -$1,279,500 100 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Active Accounts 26,978 27,112 27,118 27,150 27,200 Total Calls 21,829 19,284 21,878 22,000 22,200 Average Speed to Answer 12 seconds 13 seconds 13 seconds 13 seconds 13 seconds Web Start/Stop Service FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Customer Transactions 5,935 6,246 6,041 6,100 6,200 % Change 6.44% 5.24% -3.27% 0.98% 1.64% FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated % Utility Customers on Surepay 32.00% 32.07% 33.09% 34.00% 35.00% % Utility Customers on Ebilling 39.00% 42.19% 44.79% 47.00% 50.00% Payment Method FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Total Receipt Transactions 342,235 344,783 344,675 344,850 345,000 Web Transactions 127,363 133,594 136,399 137,940 141,450 IVR Transactions 7,384 7,114 7,993 8,200 8,625 % Web Transactions of Total Transactions 37.22% 38.75% 39.57% 40.00% 41.00% Change in Web Transactions (%) 8.94% 4.89% 2.10% 1.13% 2.54% % IVR Transactions of Total Transactions 2.16% 2.06% 2.32% 2.38% 2.50% Change in IVR Transactions (%) 31.95% -3.66% 12.36% 2.59% 5.18% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated % Utility Customers on Surepay % Utility Customers on Ebilling 101 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. Recent Accomplishments: • Moved to an electronic version of the OSHA 300 logs. • Provided 497 hours of training to City employees. • Maintained Safety Certifications for existing divisions. Upcoming Challenges: • Implement a Return to Work Program for workers’ compensation injuries. • Insurance renewals. • Revise the City’s property values listing for insurance purposes. 102 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Services expenditures are budgeted to decrease by 45.8% or $1,115,938. This is due to a large claim that is budgeted to be paid in fiscal year 2024. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 19% Services 79% Supplies 2% Risk Management FY25 Expenditures - $1,320,700 103 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021* FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Hours of safety training provided to employees 63 478 497 520 540 *In person training suspended due to COVID19 Performance Measure: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Injury Rate (percentage of workers injured in a given year) 5.34% 7.27% 5.69% 6.20% 6.20% Performance Measure: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Lost Day Rate (percentage of workers who missed work days due to work related injury) 1.98% 2.52% 2.91% 2.80% 2.50% 63 478 497 520 540 0 100 200 300 400 500 600 FY 2021*FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Hours of Safety Training provided to employees 104 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. Recent Accomplishments: •Move all staff MFA services to Microsoft Azure Services. •Upgrade Munis and Energov applications to the latest version. •Upgrade GIS services to internal management and external access. •Implement stringent security standards for internal and external access to data. •Upgrade video monitoring infrastructure and software. Upcoming Challenges: •Upgrade of network infrastructure switches. •Upgrade of wireless infrastructure. •Laserfiche infrastructure and software upgrade. •VMware infrastructure and software upgrade. •Data storage management infrastructure and management software upgrade. 105 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Supplies expenditures decreased by 15.3% in the fiscal year 2025 budget primarily due to ITS equipment replacement chargebacks. Capital Outlay expenditures decreased by $224,976 in the fiscal year 2025 budget which is a combination on the file server replacement in 2024 and increased network switches/firewalls in 2025. Staffing Level Change Summary There are no staffing level changes planned for the fiscal year 2025. Personnel 49% Services…Supplies 21% Capital Outlay 12% Information Technology Services FY25 Expenditures - $3,075,188 106 Goals, objectives, and performance measures Strategic Plan Goal: 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Total number of Kilowatt hours of electricity consumed 76,261 85,065 87,328 88,568 89,567 Change (year/year) 0.5% 11.5% 2.7% 1.4% 1.1% Strategic Plan Goal: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Uptime Percentage 99.96% 99.97% 99.98% 99.98% 99.98% 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 12.0% 14.0% 65,000 70,000 75,000 80,000 85,000 90,000 95,000 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Kilowatt Hours Consumed Total number of Kilowatt hours of electricity consumed Change (year/year) 107 Strategic Plan Goal: Partnership and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of projects the city has collaborated with an outside entity. 5 8 7 9 9 Number of Iowa City school facilities connected to City backbone fiber cable 20 20 20 21 21 Strategic Plan Goal: 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of printers owned by the City. 142 89 96 96 97 Strategic Plan Goal: 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Total number of thin clients 145 125 125 150 170 Strategic Plan Goal: Partnership and Engagement Department Goal: Create efficient processes for enhance existing processes. Department Objective: Enhance or replace existing processes. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Laserfiche Forms and Workflow processes built. 57 66 110 150 200 108 Police Department Contact information Police Chief Dustin Liston Website: www.icgov.org/police Telephone: 319-356-5271 Address: 410 E. Washington Street 109 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.” Core Values 1. Respect for human rights and dignity. 2. Fairness and impartiality. 3. Honesty and transparency. 4. Accountability. 5. Community service and partnership. 6. Dedication to public service. Department Description The Police Department maintains 114.26 Full-time Equivalents which is made up of 85 sworn officers and 29.26 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 continues to prioritize the City’s Strategic Plan’s impact area of safety and well-being with a commitment to exploring progressive strategies to positively impact the community's quality of life.” -Chief Liston 110 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 111 Department Staffing The Police Department has 114.26 FTE across 3 divisions and 10 activities. Senior Management Police Captain Police Captain Support Services Field Operations Scott Gaarde Denise Brotherton 3.00 5.00 7.50 4.00 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 74% 26% Sworn Civiilan 112 5% 2%5%1% 3% 6% 6% 59% 10%3% FY25 Budget - $17,809,695 Police Admin Station Masters Crime Prevention Crossing Guards Records & Identification Police Support Admin Animal Services $- $10,000,000 $20,000,000 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Historical Police Department Expenditures by Division Police Administration Support Services Field Operations 87% 8% 3% 2% Police Department Expenditures by Category Personnel Services Supplies Capital Outlay Police Admin $ 851,700 Station Masters $ 448,000 Crime Prevention $ 814,100 Crossing Guards $ 99,600 Records & Identification $ 628,500 Police Support Admin $ 1,001,550 Animal Services $ 1,133,500 Patrol $ 10,539,970 Criminal Investigation $ 1,773,675 Other Field Operations $ 519,100 113 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: •Tier 2 Lexipol policy and procedure re-write in process. •Completed the 2nd year of the four-year cycle for the 8th CALEA Accreditation award. •Streamlined internal investigation process under Professional Standards Lieutenant utilizing paperless, online investigative reports. •Transitioned applicant background investigations to a paperless process which allows for more accessible review of the documents. •New partnership with University of Iowa Public Policy Center to study disparity in traffic stops, expanding upon previous St. Ambrose traffic study. Upcoming Challenges: •Recruiting a diverse applicant pool to fill current vacancies. •Continuing implementation of the City Manager’s Preliminary Plan to restructure the department. 114 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Services expenditures decreased by 41.2% or $204,097 in the fiscal year 2025 primarily due to the changing over of ITS data storage. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 62% Services 34% Supplies 4% Police Administration FY25 Expenditures -$851,700 115 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Iowa City 139 207 265 315 194 Average of Comparable Cities in Iowa* 490 232 428 **ytd stats are not available 304 Universal Crime Reporting (UCR 1) Property Crimes (includes burglary, larceny- theft, and motor vehicle theft) CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Iowa City 1,354 1,264 1,794 1,797 1,603 Average of Comparable Cities in Iowa* 3,380 1,726 2,367 **ytd stats are not available 2,178 * "Since crime is a sociological phenomenon influenced by a variety of factors, the FBI discourages ranking locations or making comparisons as a way of measuring law enforcement effectiveness." *FBI Crime Data Explorer, https://cde.ucr.cjis.gov/LATEST/webapp/#/pages/explorer/crime/crime-trend 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Violent Crimes Iowa City Voilent Crimes Comparable Cities Property Crimes Iowa City Property Crimes Comprable Cities 116 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 of a full time ICPD Community Outreach Assistant -This position continues to establish and maintain relationships within the community while fostering positive communication and interactions between the Police Department and the diverse populations of community members in the City of Iowa City. • Iowa City Animal Services were summoned by the Johnson County Sheriff’s Office to assist with a dog breeding operation where many of the dogs were in poor condition. One hundred thirty-one (131) dogs were suffering from malnutrition and heat exposure issues. This massive, and lengthy undertaking challenged the Animal Services staffing, resources, and capabilities in every possible way. • The Iowa City Police Department’s Community Outreach Unit has become significantly more involved in working with our community partners to find successful resolutions to 117 many of the challenges presented by the homeless individuals in the community. Positive outcomes include assisting with finding housing, providing resources to those suffering from mental illnesses, and assisting with the mitigation of several of the encampments throughout the community. Upcoming Challenges: With an increase in calls for service and animal surrenders at the Iowa City Animal Services division, current staffing levels are insufficient for care of the animals. Develop and implement a full-time Civilian Crime Analyst. The Support Services division will continue to seek alternatives to utilizing paper 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. These alternatives will also include the implementation and utilization of software made available for local law enforcement agencies from the State of Iowa. Develop and implement an on-call rotation to support the needs of the Iowa City Animal Services during off-hours. 118 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Station Masters overall expenditures decreased 1.3%. Crossing Guards overall expenditures increased 3.7% with personnel expenditure increasing 3.6%. Records supplies expenditures decreased 40.2% due to software renewals in 2024. Police Support overall expenditures decreased 2.53%. Animal Services shows a 21.1% increase in supplies expenditures due to increased supplies and minor equipment. Staffing Level Change Summary Fiscal year 2025, 1 new FTE was added for a Civilian Crime Analyst as well as 1 FTE Police Officer moving from Records to Support Services. 11% 20% 2%15%24% 28% Support Services FY25 Expenditures by Activity Station Masters Crime Prevention Crossing Guards Records & IdentificationPolice Support Administration 84% 12%4% FY25 Support Services Budget - $4,125,250 Personnel Services Supplies 119 Goals, objectives, and performance measures Goals, Objectives, and Performance Measures Strategic Plan Value: Racial Equity, Social Justice, and Human Rights; and Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Community Outreach Events 135 166 153 170 175 Community Presentations 58 70 94 100 110 Public Education Efforts on Rights 0 0 2 0 0 Community Partnerships Events 47 67 108 124 135 Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Pets Micro-chipped 900 925 977 800 938 Licensed Pets 3,804 4,328 4,098 4,292 4,076 0 50 100 150 200 Community Outreach Events Community Presentations Public Education Efforts on Rights Community Partnerships Events CY 2024 Estimate CY 2023 Projected CY 2022 CY 2021 CY 2020 120 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 7 new hires in 2023. •ICPD is an active participant and partner in Johnson County Community Violence Intervention. •CommUnity added a second Mental Health Liaison to be embedded in the ICPD. •ICPD continued to be the highest utilizer of the Guidelink Center amongst local law enforcement. •Iowa City continued a downward trend in shootings from 2020 and 2021. 121 Upcoming Challenges: •Continue focus on decreasing disproportionality in police contacts. •Reach full staffing levels. •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 with limited staffing and calls for service demands. 122 Budget highlights Service Level Change Summary As staffing levels increase, specialty positions will be filled, including the previously approved second sexual assault investigator. Financial Highlights With prior year vehicle purchases, the Patrol fiscal year 2025 Capital Outlay expenditures shows a decrease of 58.2%. Other Field Operations has a 51.6% increase in supplies expenditures due to the need of minor equipment. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. 82% 14% 4% Field Operations FY25 Expenditures by Activity Patrol Criminal Investigations Other Field Operations 90% 5% 2% 3% Field Operations FY25 Expenditures $12,832,745 Personnel Services Supplies Capital Outlay 123 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate OWI Arrests 353 543 656 500 490 Traffic Stops 6,688 7,514 8,664 8,000 7,717 Traffic Accidents and Average Damage CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Accidents* 733 1,551 1,480 1,400 1,291 Average Damage, Reportable Accident* 6,166 5,164 4,765 4,500 5,148 * 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Bar Checks Performed 198 147 302 300 237 Compliance Checks 1 50 51 80 46 Response Time: Loud Party Complaints (in minutes) CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Call to Dispatch 2:30 4:29 2:32 3:00 2:59 Dispatch to On Scene 6:40 9:40 9:03 9:00 8:46 0:00 2:24 4:48 7:12 9:36 12:00 14:24 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate 2:30 4:29 2:32 3:00 2:59 6:40 9:40 9:03 9:00 8:46 Response Time (in minutes) Call to Dispatch Dispatch to On Scene 124 Strategic Plan Value: Racial Equity, Social Justice, 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Total # of Charges 2,727 4,013 4,746 4,371 3,964 Total # of Charges - White 1,601 2,305 2,629 2,300 2,209 Total # of Charges - Black 1,057 1,623 2,012 2,000 1,673 Total # of Charges - Asian 40 44 65 45 49 Total # of Charges - Am. Indian 16 9 9 2 9 Total # of Charges - Unknown 13 32 31 24 25 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Total # of Charges Total # of Charges - White Total # of Charges - Black Total # of Charges - Asian Total # of Charges - Am. Indian Total # of Charges - Unknown 125 Fire Department Contact information Fire Chief: Scott Lyon Website: www.icgov.org Telephone: 319-356-5260 Address: 410 E. Washington Street 126 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-six 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 Iowa City Fire Department seeks to enhance the safety of our citizens and visitors. “The Iowa City Fire Department continues to provide high quality emergency services through high performance, critical partnerships, and being part of our community. The 2025 Budget represents our commitment to continuous quality improvement.” -Chief Lyon 127 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 128 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 129 Fire Administration 15% Fire Emergency Operations 81% Fire Prevention 2% Fire Training 2% Fire Department FY25 Expenditures by Division $11,178,075 130 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 emergency management functions within the City of Iowa City. 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) for a five-year period beginning in August of 2008. The department was reaccredited in 2013, 2018, and 2023. The Iowa City Fire Department is one of only a handful of organizations worldwide to achieve and maintain accredited status for over 15 years. 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 August 2023. Recent Accomplishments:  Awarded status as an Accredited Agency for the fourth consecutive cycle (every 5 years).  Increased the diversity of the Fire Department through newly hired firefighters.  Received a grant to purchase an automated CPR device be better serve our citizens.  Through partnerships with Johnson County facilitated two emergency services youth camps for junior and senior high school students (82 participants). 131 Upcoming Challenges:  Creation of a robust succession plan as many tenured members retire.  Implementation of a new record management system with a high-level dispatch integration to allow for enhance analytical decision making.  Increased operational and administrative demands at all levels of the organization.  Desire to embrace a model of community risk reduction through enhanced outreach. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Overall expenditures show a 22.3% increase for 2025. This is primarily due to contingency for new staffing increasing from $400,000 to $700,000 in 2025. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 37% Services 17% Supplies 5% Capital Outlay 0% Contingency 41% Fire Administration FY25 Expenditures - $1,714,500 132 Goals, objectives, and performance measures Strategic Plan Goal: Partnership and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate ACR Submitted Yes Yes Yes * Yes *Reaccredited Year – No ACR Required Number of reaccreditation report adopted recommendations implemented CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Strategic Recommendations (7) 5 of 8 6 of 8 8 of 8 0 of 14 5 of 14 Specific Recommendations (9) 11 of 15 12 of 15 15 of 15 * * *No division between types of recommendations from 2023 forward. Only Accreditation Recommendations. Maintain ISO Class 2 rating CY 2019 CY 2020 CY 2021 CY 2022 Projected CY 2023 Estimate Rating 2 2 2 2 2 133 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 9,000 emergency incidents annually. Recent Accomplishments:  Call volume continues to increase at a record pace.  Specified and purchased three new fire engines, delivery in 24 months.  Repurposed many automatic external defibrillators (AEDs) in partnership with Johnson County Ambulance, placing AEDs for public access at Terry Trueblood, City Park, and the Ped Mall.  Through grant funding, purchased and placed into service an automated CPR device.  Successfully navigated reaccreditation. One of a few municipal fire departments to retain accredited status since 2008.  Increased departmental diversity by four new members. 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.  Must finalize locations for station 3 and station 5 by late winter.  Self-Contained Breathing Apparatus are nearing the end of useful life. Will need replaced in the few years.  Current SCBA compressor at station 1 is reaching the end of its useful life and will need to be replaced station in the few years.  Current hydraulic tools on Rescue 1 are approaching 14 years old and are becoming obsolete. 134 • Current hydraulic tools on Rescue 1 are approaching 14 years old and are becoming obsolete. • Must address physical condition of station 1 sleeping areas and restroom facilities as diversity increases within our organization. • Succession planning and sharing institutional knowledge must be a priority as many retirements are planned over the next three years- during the same time period of a new fire station opening. Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Capital Outlay expenditures increased by $48,000 in the fiscal year 2025 and personnel expenses show a 5.6% increase. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 94% Services 4% Supplies 1% Capital Outlay 1% Fire Emergency Operations FY25 Expenditures -$8,998,900 135 Goals, objectives, and performance measures Strategic Plan Goal: Partnership and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Total Calls 6,921 8,106 9,039 9,330 10,000 Percentage Overlapping 46.9% 47.0% 50.7% 52.0% 53.0% Emergent Fire Response (All) Citywide CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate % Compliance 57% 66% 73% 63% 63% 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate % Compliance 53% 59% 65% 66% 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Building Fires 37 31 41 41 41 Fires confined to object of origin 7 13 17 17 17 Fires confined to room of origin 16 13 13 13 13 Fires confined to floor of origin 5 3 4 4 4 Confined to building of origin 6 0 4 4 4 Beyond the building of origin 0 2 3 3 3 % Compliance 43% 84% 73% 73% 73% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 0 2,000 4,000 6,000 8,000 10,000 12,000 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Total Calls Percentage Overlapping 136 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 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: • Ensured all occupancies with liquor licenses in the downtown district post maximum occupancy numbers and restarted onsite verification. • Returned to in person fire prevention activities in ICCSD facilities. • Increased professional knowledge of Fire Marshal through strategic partnerships and national educational opportunities. • Partnered with the Iowa City Police Department, Iowa City Animal Services, University of Iowa Department of Public Safety, Johnson County Sheriff's Office, Johnson County Ambulance Service, and Johnson County Emergency Management by hosting two sessions of the youth camp at fire station 4. • Partnered with Johnson County Ambulance to provide free hands only CPR training during Jazz Fest. • Partnered with multiple local agencies to conduct Safety Village for our community. 137 Upcoming Challenges: • Desire to position our department in a proactive stance by dedicated outreach to strive for risk reduction for our citizens. • 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. • The Fire Marshal is the only position in the department dedicated to fire prevention. All other responsibilities of this division are completed as ancillary duties from other staff resulting in lowering of inspection frequency (from 2 to every 3 years). Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Supplies expenditures increased by 45.8% in the fiscal year 2025 budget primarily due to the need of minor equipment. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 72% Services 19% Supplies 9% Fire Prevention FY25 Expenditures -$248,275 138 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Contacts (200 - Goal) 87 1895 6873 7000 7000 Staff Hours 91 180 558 600 600 Average Staff Hours per Event 2.1 2.52 1.35 1.5 1.5 Fire & life-safety building inspections conducted CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Bureau 137 66 219 220 220 Commercial 58 973 647 750 850 University 55 138 142 165 180 Increase presence and condition of smoke alarms encountered in fire incidents to 100% Smoke Alarm Status CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Working 21 18 17 20 20 Not Working 3 5 1 4 4 None Present/Undetermined 10 10 20 10 10 Incidents 34 33 38 34 34 Percent Working 61.8% 54.5% 44.7% 58.8% 58.8% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Percent of Working Fire Alarms 139 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:  Conducted an in-depth aspiring leader program to aid in succession planning.  Trained the largest firefighter recruit class in 20 years.  Facilitated multiple regional technical rescue and hazardous materials training classes.  Facilitated live fire training at our training center with county mutual aid partners.  Trained all members to the latest best practices procedures to combat high-rise building fires. Upcoming Challenges:  Continue to add necessary augments to training facility.  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. 140 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Fiscal year 2025 budget services expenditures show an increase of 56.3% primarily due to the 5-year inspection of the training tower. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel, 71% Services, 22% Supplies, 7% Fire Training FY25 Expenditures -$216,400 141 Goals, objectives, and performance measures Strategic Plan Goal: Partnerships and Engagement 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 2020 CY 2022 CY 2022 CY 2023 Projected CY 2024 Estimate Training hours completed per individual (% achieved) % Achieved % Achieved % Achieved % Achieved % Achieved Minimum (96) 100% 100% 100% 100% 100% Goal (160) 100% 98% 100% 100% 100% During CY 2021 % 2022, one member on extended leave and unable to participate in training. Safety Officer Goal: 64 CY 2020 CY 2022 CY 2022 CY 2023 Projected CY 2024 Estimate Certified 30 25 22 22 25 In Process 0 0 0 0 0 Fire Officer Goal: 30 CY 2020 CY 2022 CY 2022 CY 2023 Projected CY 2024 Estimate Certified 44 42 37 40 40 In Process 0 0 0 0 0 Haz Mat Tech Goal: 64 CY 2020 CY 2022 CY 2022 CY 2023 Projected CY 2024 Estimate Certified 64 64 64 65 65 In Process 0 0 0 0 0 Executive Fire Officer Goal: 6 CY 2020 CY 2022 CY 2022 CY 2023 Projected CY 2024 Estimate Certified 4 3 1 1 2 In Process 0 0 1 1 0 Chief Fire Officer Goal: 3 CY 2020 CY 2022 CY 2022 CY 2023 Projected CY 2024 Estimate Certified 1 2 2 2 2 In Process 1 0 0 0 0 142 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 143 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 144 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 *CemeteryOperations *Perpetual Care Government Buildings *GovernmentBuildings 145 Department Staffing The Parks & Recreation Department has 46.50 FTE across 4 divisions and 7 activities. Senior Management Cemetery Supervisor Facilities Manager Russell Buffington Josh Worrell Parks & Forestry Supt. Recreation Supt 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 146 4% 8% 36% 3% 34% 11% 4% Parks & Recreation FY25 Expenditures - $10,639,040 Parks & Rec Admin Government Buildings Recreation Park Maintenance Admin Park Maintenance Ops Forestry Cemetery Parks & Rec Admin $ 460,550 Government Buildings $ 864,600 Recreation $ 3,835,150 Park Maintenance Admin $ 325,750 Park Maintenance Ops $ 3,589,200 Forestry $ 1,114,000 Cemetery $ 449,790 147 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: •Kicked off City Pool design and public input process. 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. 148 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Overall expenditures in Park and Rec Admin decreased 1.1% or $4,223. This is primarily due to changes in personnel expenses. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Park & Rec Admin FY25 Expenditures -$460,550 Personnel Services Supplies 149 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Iowa City Parks and Recreation Foundation - Charitable Giving Fund $99,659 $90,193 $41,767 $50,000 $50,000 Iowa City Parks & Recreation Foundation - Endowment Fund of Johnson Count $177,152 $201,345 $192,556 $210,000 $230,000 Donations & Grant Funding FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Donations* $10,652 $17,376 $18,156 $20,000 $20,000 Grant Funding* $261,450 $524,901 $250,000 $250,000 $250,000 Total $272,102 $542,277 $268,156 $270,000 $270,000 Per capita calculation (used 2010 US Census) $3.68 $7.33 $3.95 $3.98 $3.98 * Amounts include both General Fund and Capital Improvement Project Funds $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Donations*Grant Funding* 150 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 151 Recent Accomplishments: •Complete Mercer/Scanlon entry renovations. 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. •Aging Facilities- maintaining and operating older buildings continues to be a challenge. 152 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights The fiscal year 2025 Capital Outlay expenditures decreased 87.5% and supplies expenditures increased 2.3% due to usage and rising cost. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Government Buildings FY25 Expenditures - $864,600 Personnel Services Supplies Capital Outlay 153 Goals, objectives, and performance measures *Electricity rebate only; facilities with transfer gas do not qualify for natural gas savings. **Lifecycle cost: Calculation closer to 40% to 50% in actual energy savings & lamp replacement costs (< landfill material), and Cost calculations do not include labor savings of staff time in bulb replacement. Gallons per day (GPD); Gallons per Year (GPY) 1 Unit qualified for rebate. Options for replacement system limited for tonnage and availability; replaced with AHRI #206717670; energy savings indeterminate. 2 Cooling mode energy efficiency approximately 10 - 20%. With this increased efficiency, will save approximate $550/yr in energy consumption. In estimated 20yr lifecycle for unit, approximate $10,000 savings. 3 Splashpads Memorial Day- Labor Day. The energy usage will be compared for current 2023 summer season to full season of pre-pandemic operation in 2019 4 2019 Pre-pandemic 2019 utility information for this meter is unavailable 5 Dehumidification unit programmed to meet current building Air Quality Codes. The system start up 04/26/22; Acceptance pending. The energy usage will be compared following a full year of operations. Strategic Plan Value: Department Goal: Department Objective: Performance Measures: Annual Sustainability Improvements in energy, water and carbon emissions FY 2021 FY 2022 Project:City Hall Boiler/BAS Project Mercer Natatorium LED Lighting Project RALRC Meeting room AHU 2 HVAC replacement City Hall PD RTU 3 HVAC Replacement 14 IEER Fairmeadows Spashpad feature replacement Wetherby Spashpad feature replacement Mercer Natatorium Dehumidification Project* Annual kWh electrical savings 51,994 14,085**indeterminant1 8,000 3,206 3 unavailable4 49,158 5 Annual Therms savings 5,666 no Therms indeterminant1 n/a no Therms no Therms 60,303 Annual energy savings in dollars $5,613 $4,499** indeterminant1 $550 2 $328 unavailable4 $22,426 5 Energy Incentive Rebate $11,905 n/a pending pending no rebate no rebate no rebate/t. gas* Water reduction/savings n/a n/a n/a n/a 31,800 GPD 18,600 GPD 1 million GPY FY2023 Climate Action 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.To better monitor and improve existing infrastructure systems in Heating, Ventilation and Air Conditions (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 2025 Estimated Project:City Hall 3rd floor remodel LED lighting Mercer ADA paving & LED lighting project TBD Annual kWh electrical savings 2,830 14,471 TBD Annual Therms savings N/A N/A TBD Annual energy savings in dollars N/A N/A TBD Energy Incentive Rebate Pending Pending TBD Water reduction/savings N/A N/A TBD FY 2024 Projected 154 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 public. The market season runs May through October and is held on Saturday mornings. Recent Accomplishments: • Began implementation of program priorities from Recreation Program & Facilities Master Plan. • Continued expanding 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. 155 Budget highlights Service Level Change Summary Enrollment in programs and number of rec programs has increased steadily since the pandemic. This leads to a change to move many inclusion programs from Rec Centers to the Ashton House which will free up programming space at Rec Centers. Financial Highlights Capital outlay expenditures decreased by 38.5% in fiscal year 2025 primarily due to needs of facility improvements. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022Actual 2023Actual 2024Budget 2024Revised 2025Budget 2026Projected Recreation FY25 Expenditures -$3,835,150 Personnel Services Supplies Capital Outlay 156 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement Department Goal: Provide and promote gardening throughout the City, Build community by fostering social connections and developing safe, accessible public spaces for gathering. Department Objective: Provide spaces for community and neighborhood gardens. (Strategic Goal: Grow the local foods economy.) Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY2025 Estimate Number of Rented Garden Plots 273 264 275 275 275 Number of Neighborhood Garden Sites 4 4 4 4 4 Number of Demonstration Gardens 1 4 4 4 4 FY22 - 9 plots were closed at Chadek for construction of new restrooms FY23 - The 275 plots were reserved by 205 households Addition of "Discovery Garden Parties" in Summer 2023 has helped broaden garden educational efforts Strategic Plan Value: Diversity, Equity and Inclusion Department Goal: Promote community well-being through facilities, programs and services that instill a sense of belonging, inclusion and are accessible to all. Connect residents to the community and expand program choice for those who otherwise have limited opportunities for recreation Department Objective: Ensure that needs-based financial support for programs and services is readily available, promoted and utilized. This includes initiatives such as RecAssist and outreach swim lessons. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY2025 Estimate Number of program enrollments and pass sales subsidized through RecAssist 76 237 484 557 641 Dollar amount subsidized through RecAssist $2,278 $5,113 $14,154 $16,277 $18,719 Targeted increase of 15% year-over-year for RecAssist utilization FY21 numbers fully impacted by Covid closures; FY22 numbers partially impacted "Low Income Discount Program" rebranded to "RecAssist" during Covid closures has helped to lessen stigma and broaden the ease of marketing efforts. 157 Strategic Plan Value: Diversity, Equity and Inclusion Department Goal: Promote community well-being through facilities, programs and services that instill a sense of belonging, inclusion and are accessible to all. Connect residents to the community and expand program choice for those who otherwise have limited opportunities for recreation. Department Objective: Deliver recreation experiences that are accessible to various neighborhoods throughout Iowa City and help to reduce the need for transportation. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY2025 Estimate Number of unique Iowa City parks utilized for program and special events 22 25 24 26 27 Park improvement projects in Summer 2023 limited access to several parks that typically would be programmed. Strategic Plan Value: Partnerships & Engagement Department Goal: Engage with the community through programming, activities and events that are intentionally designed to best align with their needs. Broad goal is to teach learn-to-swim skills to every child in Iowa City. Department Objective: Grow participation in and access to learn-to-swim opportunities. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY2025 Estimate Number of swim lesson participants on roster 283 1524 2353 2500 2500 *FY23 reflects a full year of shifting private lessons towards group swim only, with the exception of adaptive lessons. This has enabled additional capacity for swim lesson participants. Finding efficiencies such as combining lower enrolled higher level classes to make way for higher demand lower level classes is one way to increase enrollment moving forward. For consistency purposes, FY23 (as an example) consists of three seasons (Fall 2022, Winter/Spring 2023, Summer 2023) 158 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. 159 Recent Accomplishments: • Chadek Green and Court Hill renovations complete. Kiwanis, Happy Hollow, and North Hickory Hill near substantial completion. • Ecological restoration work completed at Hickory Hill 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. . 160 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Expenditures decreased $125,873 or 10.2% due tree trimming, stump griding and nursery needs. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Park Maintenance FY25 Expenditures -$5,028,950 Personnel Services Supplies Capital Outlay 161 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 Value: Climate Action 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 2021 FY 2022 FY 2023 FY 2024 Projected FY2025 Estimate Operating Expenses $5,005,865 $4,818,352 $4,896,333 $5,015,710 $5,166,181 Per Capita (FY20 used 2010 US Census, FY21+ used 2020 US Census) $66.90 $64.39 $65.43 $67.03 $69.04 Per Acre Cost $2,528 $2,434 $2,457 $2,465 $2,539 *Starting FY2014 calculation includes non-parkland acres, which more accurately reflects cost per acre. 162 Strategic Plan Value: 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Trees planted 400 1,100 1,000 750 750 $2,380 $2,400 $2,420 $2,440 $2,460 $2,480 $2,500 $2,520 $2,540 $2,560 $50.00 $52.00 $54.00 $56.00 $58.00 $60.00 $62.00 $64.00 $66.00 $68.00 $70.00 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY2025 Estimate Series2 Per Acre Cost 163 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/damaged trees and the pruning of the oak trees after the first hard frost. • Increase monument foundation repair. 164 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights The fiscal year 2025 services expenditures increased by 4.3%. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Cemetery Operations FY25 Expenditures - $449,790 Personnel Services Supplies Capital Outlay 165 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Full Burials 30 25 32 27 24 Cremation 47 48 53 54 58 0 10 20 30 40 50 60 70 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Full Burials Cremation 166 Iowa City Public Library Contact information Library Director: Elsworth Carman Website: www.icpl.org Telephone: 319-356-5200 Address: 123 South Linn Street 167 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 a curated 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 agreements, 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. “Whether you are looking for early literacy programs, tech help for seniors, or something in between, the Iowa City Public Library is here to connect you with the things you need to keep learning and growing.” - Elsworth Carman, Director 168 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 169 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 43.42 0.50 2.00 Library FTE by Activity General Library Library Board Controlled Funds Library Development Office 170 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 ICPL 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: A nine-member Library Board of Trustees is 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. 171 Recent Accomplishments:  Developed a new three-year strategic plan that represents the Iowa City community and its needs.  Conducted a space audit to ensure library facilities are adequate to provide current and future services.  35,000 people attended children’s programming offered at the library and outreach events.  Over 1.2 million items, including books, digital materials, and DVDs, were checked out by our community last year.  Updated the large community meeting room with a hearing loop system that broadcasts the microphone directly to hearing aids, making our programming more accessible for individuals with hearing loss.  Added Cricut Maker and tracing light pad to the equipment in the Digital Media Lab, providing more opportunities for community members to create.  Replaced public faucets with updated sensors to respond more effectively to all skin tones.  Worked with the City of Iowa City to add a handrail to the southwest entrance, enhancing public safety when entering the library.  Partnered with the University of Iowa to offer a student volunteer program assisting older adults with technology questions (Device Advice).  Staff presented at the annual American Library Association conference on assisting patrons with low-vision on how to use accessibility options to access library digital collections.  Updated all the clocks with functional, synchronized units.  Championed our core value of intellectual freedom by holding a reception for Johnson County legislators on the topic and a public Freedom to Read event, celebrating everyone’s opportunity to read what they choose.  The Board of Trustees crafted a letter explaining how changes to the State’s Library Commission will impact library services.  Library director completed the Tippie College of Business Executive Leadership Program. Upcoming Challenges:  Recent changes to property tax legislation removed the city’s library levy, reducing dedicated funding to library services.  Limited budget growth coupled with inflation means a reduction in public services offered and less purchasing power, which impacts all aspects of the library budget from heating the building, printing, programming, and purchasing library materials.  Strict digital rights and excessive pricing set by publishers requires a significant portion of library collections staff time and funds to maintain services.  Meeting and responding to cybersecurity risks successfully.  Continued polarization of public library materials and programming, which requires staff time and resources to manage. 172 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Capital Outlay expenditures for the General Library are 9.4% of the Library Operation’s fiscal year 2025 expenditure budget which includes $725,000 for collection materials. Personnel expenses make up 76.7% of the Library Operations budget. Staffing Level Change Summary A .40 FTE Library Assistant III is being reclassified from Library Gifts and Bequests to General Library. Personnel 77% Services 11% Supplies 3% Capital Outlay 9% Library Operations Division FY25 Expenditures -$7,887,900 173 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement; Racial Equity, Social Justice, and Human Rights Department Goal: Access (We provide equitable opportunities for all people to connect with the resources and services they need and want.) Department Objective: Maintain a collection that represents diverse experiences, opinions, and beliefs. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of circulating print holdings in the world language collection * * 2,103 2,166 2,230 *Data is not available for years prior to FY23. Strategic Plan Value: Partnerships and Engagement Department Goal: Education (We champion lifelong learning.) Department Objective: Provide services that meet current and emerging community needs. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Door count of main library building per month 11,410 31,328 39,620 40,400 40,800 Program attendance per month 45 147 1,100 1,250 1,300 Strategic Plan Value: Partnerships and Engagement Department Goal: Access (We provide equitable opportunities for all people to connect with the resources and services they need and want.) Department Objective: Collaborate with local organizations to invite more people to the library and bring library services to their locations. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of unique community groups utilizing meeting rooms per month 0 320 285 290 300 Door count of the Bookmobile per week 61 115 165 170 175 160 162 164 166 168 170 172 174 176 FY 2021 FY 2023 FY 2025 Estimate Community Members Visits to the Bookmobile 174 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: • Adopted new ICPL Friends Foundation Strategic Plan with a vision “to inspire every member of our community to support the Iowa City Public Library as a Library user, volunteer, or donor.” • Introduction of the first website for the Iowa City Public Library Friends Foundation at www.supportICPL.org. • Approaching pre-pandemic levels of sales of discarded Library materials and donated materials at The Book End and via book sales Upcoming Challenges: • Updating of data systems that support the fundraising, accounting, and communications of the ICPL Friends Foundation. 175 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights The expenditures for this activity are offset by the revenues with no general fund funding utilized for this activity. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 176 Senior Center Department Contact information Coordinator: LaTasha DeLoach Website: www.icgov.org Telephone: 319-356-5220 Address: 28 South Linn Street 177 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 Senior 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 Senior 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 178 Funds/Divisions General Fund: • Senior Center Operations Senior Center Operations *Senior Center Administration *Senior Center Programs 179 Senior Center Operations The Senior Center Operations oversees the operation of the senior facility. General Fund Activities: • Senior Center Administration supports The Senior 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 Senior 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); 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 and TRAIL of Johnson County provides services that help older adults remain in their own homes. All the services offered extend the Senior 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) is a program that serves as a hub for technology learning and practice within the Senior Center. SCTV engages volunteers of all ages, supports and enhances technology literacy among older adults, and fosters intergenerational connections and collaboration. Through SCTV, Senior Center staff and volunteers provide technology and video-based services to older adults and the community at large, including drop-in tech help sessions, one-on-one technology mentoring, video to DVD transfer services, and technical support for the Senior Center’s virtual and hybrid programs. Staff and volunteers also produce video content to promote ICSC programs and services, explore topics of interest to older adults, and share authentic 180 perspectives on aging. SCTV videos are shared with the community via the Senior Center’s YouTube channel and local cable access channels. • Senior Center Choir- The Senior 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 Senior Center. They encourage full participation of older adults in Senior Center programs and activities and work to ensure that the Senior 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 conclusion of fiscal year 2023, the Senior Center boasted a membership base of 1,325 individuals, with 135 members (approximately 10%) benefiting from low-income scholarships. As we strive to expand our membership, we have implemented various marketing strategies such as membership drives and future plans for extended hours and increased membership benefits. Additionally, we have observed a steady influx of new members who are new to the community, joining us on a weekly basis. The Senior Center remains committed to providing virtual and hybrid classes to cater to diverse preferences. While membership is not mandatory for participation in the majority of our programs and services, being a member offers certain advantages, including access to the weight room, future massage appointments, discounted parking, and select classes that require membership. Volunteer support has been an indispensable pillar of the Senior Center's accomplishments. In fiscal year 2023, we were fortunate to have the assistance of 259 dedicated volunteers which is an increase from 194 the prior fiscal year. Our classes and activities align with our mission and vision statements, focusing on enhancing the well-being of our community especially the older adults we serve. 181 Here is a breakdown of the classes and activities offered: • Wellness: This category encompasses classes and activities centered around nutrition, exercise, functional movement, mental health, safety, spirituality, caregiving, and disease prevention. We offered a total of 32 classes and/or activities in this domain. • Social Connections: These classes and activities foster friendship, shared interests, provide space for socializing, networking, and extend beyond the walls of our building. We conducted 53 classes and/or activities within this category. • Community Engagement: With a focus on supporting community groups, cultural centers, equity-based initiatives, and fostering a sense of inclusivity and community for all, we organized 29 classes and/or activities. • Lifelong Learning: This category encompasses vocational/occupational training, sharing personal passions, volunteering, learning new skills, and teaching others. A total of 98 classes and/or activities were offered under this domain. • Additionally, we hosted approximately 27 offsite classes, 32 virtual classes, 28 culturally responsive classes, and 10 classes specifically addressing climate action. Our community services extend beyond the Senior Center itself, reaching out to the surrounding community. In fiscal year 2023, we continued our partnerships with the Visiting Nurses Association, Horizons – Meals on Wheels Inc., and TRAIL of Johnson County, providing crucial in-house agency agreements. Notably, our Honoring Your Wishes program facilitated consultations for advanced care planning, while the AARP tax aide served the community through in person appointments. Furthermore, our Senior Health Insurance Information Program (SHIIP) counselors catered to community members through a combination of virtual, hybrid, and in-person interactions, including in-person consultations, home visits, Zoom meetings, telephone conversations, and various other engagement methods. • The Friends of Senior Center Endowment generously contributed $47,892 during fiscal year 2023, enabling us to sustain and enhance our services. • In support of TRAIL of Johnson County, the Senior Center provided 20 hours per week of operational space throughout fiscal year 2023. • The creation of the Give Back Garden exemplified our commitment to combating social isolation and fostering connections among older adults. This initiative not only facilitated skill development but also yielded over approximately 75 pounds of fresh organic produce or more, which was distributed free of charge to the Simple and Free Pantry at the Senior Center, benefitting both older adults and community members. These achievements and initiatives highlight the Senior Center's dedication to serving older adult residents by promoting wellness, fostering social connections, engaging with the wider community, and facilitating lifelong learning. We remain steadfast in our commitment to providing valuable services and programs to older adults and the community at large. 182 Upcoming Challenges: • As we strive towards equitable outcomes for seniors across demographics in our population, including addressing food insecurities, we have observed a consistent increase in the needs of seniors in the community, as evidenced by the persistent emptiness of our pantry. • The upcoming exterior projects are going to impact the appearance of access to the building or deter members from usage due to different medical conditions. • We have a continued challenges with unpredictable HVAC given that digital controls are not available. We have consistent complaints from staff and public of the extremes of the temperatures throughout the building. Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Senior Center Administration services expenditures decreased by 10.3% in the fiscal year 2025 budget primarily due to a reduction in consulting fees. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 71% Services 23% Supplies 5% Senior Center FY25 Expenditures -$1,147,250 183 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement Department Goal: The mission of the Senior 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 program calendar 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Wellness 26 42 32 35 40 Social Connections 22 30 53 55 60 Community Engagement 27 19 29 35 40 Lifelong Learning 102 88 98 100 100 Strategic Plan Value: Partnerships and Engagement Department Goal: To enhance financial stability of the Senior Center. Department Objective: Move toward electronic communication as a cost saving measure and for customer convenience. Collaborate with Friends of the Iowa City Senior Center to fund annual operational expenses through the Senior Center Charitable Giving Account. Performance Measures: Endowment's Annual Contribution to the Operational Budget FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Annual Contribution $47,622 $59,732 $47,892 $50,000 $55,000 Change in Contribution 0.00% 25.43% -19.82% 4.40% 10.00% Goal $60,000 $60,000 $60,000 $60,000 $60,000 26 42 32 35 40 22 30 53 55 60 27 19 29 35 40 102 88 98 100 100 FY 2021 FY 2022 FY 2023 FY 2024 PROJECTED FY 2025 ESTIMATED Wellness Social Connections Community Engagement Lifelong Learning 184 Cost Recovery FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Cost Recovery Percentage 21% 21% 14% 25% 25% Goal Cost Recovery 35% 35% 30% 30% 30% Strategic Plan Value: Racial Equity, Social Justice 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Senior Center member Race/Ethnicity (Based on optional information collected on member registration form) Out of 1,002 known Out of 1,074 known Out of 1,138 known Out of 1,159 known Out of 1,178 known Asian 9 14 11 12 14 Black or African American 10 13 16 18 20 Hispanic or Latino 9 6 9 10 12 Multi-Racial 1 2 3 4 6 Native American/Alaskan 2 1 3 4 6 Pacific Islander 4 4 3 4 6 White 955 1017 1074 1085 1090 Self-identify 12 17 19 22 24 * At least until levels reflect community demographics of the 50 + population FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Number of diverse representation or culturally responsive programming 23 26 28 30 32 Percent of Members who participate in the low-income membership program. 7% 10% 11% 10% 10% Goal 9-11% 9-11% 9-11% 9-11% 9-11% To be eligible for the low-income discount program the person must meet one of the following: 1) Current participant in the Iowa City Utility Discount Program; 2) Recipient of Medicaid benefits; 3) Participant in the SNAP program; 4) Participant in the City of Iowa City Assisted housing program; 5) Recipient of Supplemental Security Income (SSI) or Social Security Disability Income (SSDI); 6) Participant in the Elderly Credit Claim on Real Estate Tax or State Rent Reimbursement. According to the Iowa State University Extension and Outreach 2016 report, 4.7% of people in Johnson County over 65 live in poverty. However, the poverty rate for the county as a whole is much higher in the range of 13 - 14%. 185 Neighborhood & Development Services Department Contact information NDS Director: Tracy Hightshoe Website: www.icgov.org Telephone: 319-356-5120 Address: 410 E. Washington Street 186 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 strives to distinguish the City and its many neighborhoods as a place where residents desire to live, work, and play." - Tracy Hightshoe 187 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) 188 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 189 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: • NDS staff researched and developed zoning amendments aimed at enhanced housing choice, increased housing supply, and in support of a more inclusive, equitable City as supported by the current Comprehensive Plan and the 2022 Affordable Housing Action Plan. These changes are currently under consideration by City Council. • Entered the third year of 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. Six homes have been sold or under a purchase agreement and two homes are currently under renovation. To avoid displacement, 7 of the 16 units purchased in 2021 remain occupied by tenants. Completed homes are sold to income eligible homebuyers at affordable sales prices. The City provides a $35,000 declining balance loan and provides up to $25,000 in HOME downpayment assistance to the qualifying buyer. 190 • Allocated over $10 million in local recovery funds through the American Rescue Plan Act (ARPA) to area partners. • Almost 40% of NDS staff have been hired within the last two years due to regular turnover and retirements. 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. In addition to our existing zoning districts, conservation/historic districts, sensitive areas ordinance, and design overlays, we also have the Peninsula Code, Eastside Mixed Use District, and three form based code districts - Riverfront Crossings with eight sub-districts, South District and the new Rohret South Subarea as part of the Southwest District. Our development process can be 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 the pandemic for low-moderate income households. These funds are in addition to our regular HUD entitlements and local funds (CDBG, HOME and Affordable Housing Fund dollars). 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. 191 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Expenditures increased by 5.7% in the fiscal year 2025 budget primarily due to increased personnel costs. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Personnel 86% Services 12% Supplies 2% Neighborhood & Development Admin FY25 Expenditures -$304,611 192 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 & Washington Counties 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 1,286 Housing Choice Voucher Program (HCVP) vouchers, 95 Veterans Affairs Supportive Housing (VASH) vouchers, 78 Mainstream Vouchers for Permanent Supportive Housing, 69 Emergency Housing Vouchers, 7 Stability Vouchers and 60 Project Based vouchers for Permanent Supportive Housing. 193 • 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 37 affordable housing units through CDBG and HOME funds, including down payment assistance, rental acquisition, rental rehab, and owner-occupied rehab. • Provided emergency rent assistance for 314 households using CDBG-CV funds in partnership with Shelter House. 91% of total beneficiaries served with CDBG-CV funding were under 30% AMI. • Partnered with GreenState Credit Union to implement a down payment assistance program that serves low-income census tracts of Iowa City. Expanded the program to include Hills Bank as a participating lender. • Provided technical assistance funds to support 37 in-home childcare providers through 4Cs. • Awarded $727,200 to 20 legacy agencies and $37,575 to four emerging agencies through the Aid to Agency funding allocation. • Provided $700,000 in FY23 Affordable Housing Funds to the Housing Trust Fund of Johnson County who allocated funds to the following projects: o Construction of NEX Senior Apartments, a LIHTC project that will provide 36 units of affordable housing. o Inside Out Reentry’s rental acquisition project which will house people leaving incarceration. o Shelter House’s HVAC project at the 429 Southgate Avenue emergency shelter. o DVIP’s shelter new construction which will serve victims of domestic violence. • Allocated $75,400 of Affordable Housing Funds to Housing Fellowship for the purchase of 724 Ronalds Street which will be an affordable student built home. • Assisted 93 households with home repair to mitigate environmental triggers for asthma or other lung disorders and radon testing/mitigation through the Healthy Homes program. 194 • Served 77 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. • Allocated over $10 million in ARPA funds to-date including: o $3,000,000 to capital projects at Neighborhood Centers of Johnson County and Iowa City Free Medical Clinic. o $1,184,071 for direct payments to residents in partnership with Johnson County. o $1,137,710 for a Housing Stability Pilot with Shelter House for homelessness prevention including coordinated entry, housing stabilization services, and eviction prevention efforts. o $1,071,500 to 80 residents of Forest View Mobile Home Park for relocation assistance (each resident was eligible for $15,750). o $939,082 to CommUnity Crisis Services & Food Bank for Mobile Crisis Outreach expansion. o $750,000 for childcare wage enhancement in partnership with Johnson County and the Community Foundation. o $676,146 in utility replacement costs. o $485,000 for nonprofit operating funding serving 13 agencies. o $435,239 for the Qualified Pre-apprenticeship Program with the UI Labor Center. o $250,000 to ThinkIC for tourism recovery. o $100,000 to 4C’s Community Coordinated Child Care for workforce development. • Collected $2,038,439 in affordable housing fee-in-lieu funds from the Scannell Properties project at the corner of South Riverside Drive and Myrtle Avenue. • 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. • Implemented radon requirements for all single family and duplex rental properties. All units that tested high for radon are expected to be mitigated by January 2024. • Worked with property owners and managers to implement radon testing requirements in single family detached and duplex rental properties to improve public health. • Hired a 1.0 FTE Public Housing Technician to assist with property management and administration of the city’s public housing units. • The Housing Choice Voucher Program is projected to pay approximately $9.15 million in Housing Assistance Payments to landlords/owners of rental properties in Johnson County in calendar year 2023. • Continued to administer 69 Emergency Housing Vouchers (EHV) to assist persons who are chronically homeless and 78 Mainstream Vouchers for persons with disabling conditions. 195 • Received an additional 20 Housing Choice Vouchers and 7 Stability Vouchers for permanent support housing for households experiencing homelessness. • The Family Self-Sufficiency (FSS) program has 164 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. Awarded funds to hire a 2nd FSS Coordinator. • Deposit over $550,000 annually into FSS Participant Escrow accounts. • Collaborated with Shelter House to administer 60 project-based vouchers at the 501 Project and Cross Park Place for individuals experiencing homelessness with a disabling condition. • Created a partnership with Shelter House in 2021 to receive 69 Emergency Housing Vouchers (EHV) to assist persons who are chronically homeless. All EHV vouchers have been issued. Effective October 1, 2023, 66 qualifying families and individuals are under lease. • Maintained 86 public housing units and 16 additional affordable units for households with low income in the community. 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. • Training and compliance for new HUD requirements that add complexity to projects and demand more time from staff and subrecipients. • Developing and updating policies and procedures for existing and new programs in order to meet substantial changes in regulations and shifting community priorities. • Meeting HUD timeliness standards for expenditure of funds. • Successful administration of the HOME-ARP funds. • Staff capacity for monitoring and oversight of projects and affordable housing as we expand efforts and increase the number of affordable units under compliance. • Continue to maximize our federal resources, particularly the Mainstream and Emergency Housing vouchers which provide housing assistance to our most vulnerable populations. • Landlord retention in the Housing Choice Voucher Program. • Developing a cost-effective maintenance and physical improvement plan for public housing with dwindling annual capital improvement funds from HUD. • Establishing policies and getting buy-in from property owners to address maintenance and replacement of aging HVAC systems in rental units. • Expansion of efforts to meet the needs of the community while providing the same level of service for existing programs. 196 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Community Development saw a 66.7% decrease in capital outlay for fiscal year 2025 due to the reduction of rehab cost. Neighborhood Outreach also saw a 69.7% decrease in capital outlay in the fiscal year 2025 due to the large completion of public art in 2024. Housing Inspections services expenditures increased by 3.6% in the fiscal year 2025 budget due to certifications of new staff. Capital outlay expenditures for the Housing Authority Voucher Program increased in fiscal year 2025 due to a budgeted increases for building improvements. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 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 197 Goals, objectives, and performance measures Neighborhood Services Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Rental Permits 4,524 4,334 4,238 4,250 4,260 Rental Units 19,274 19,243 19,282 19,300 19,500 Housing, Zoning & Nuisance Complaints 2,158 1,559 1,569 2,000 2,000 Percent Citizen Complaints/Inquires are Resolved within 14 days 90% 88% 96% 95% 95% Strategic Plan Value: Racial Equity, Social Justice and Human Rights 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Rental Properties Converted to Single Family Homes (UniverCity & South District) 2 1 2 1 1 Owner-Occupied Homes Rehabilitated (GRIP) 1 5 7 5 4 0 500 1,000 1,500 2,000 2,500 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Housing, Zoning & Nuisance Complaints 198 Strategic Plan Value: Racial Equity, Social Justice and Human Rights 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 2021* FY 2022 FY 2023 FY 2024** Projected FY 2025 Estimate Legacy Agencies Assisted 18 18 18 20 20 Average Funds per Legacy Agency $36,570 $38,292 $39,191 $36,360 $37,250 Emerging Agencies Assisted 2 3 3 4 4 Average Funds per Emerging Agency $8,369 $10,000 $11,208 $9,394 $8,750 Total Funds Spent/Allocated $675,000 $719,250 $739,050 $764,775 $779,998 Total Agencies Assisted 20 21 21 24 24 Average Funds per Agency $33,750 $35,191 $35,193 $31,866 $32,500 *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. 199 Goals, objectives, and performance measures Housing Authority Strategic Plan Value: Partnerships and Engagement; and Racial Equity, Social Justice, 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 CY 2023 Projected CY 2024 Estimate Total Participants 240 215 225 231 225 215 % of Participants with Escrow Accounts 92% 88% 89% 90% 89% 92% % of Participants with Increased Income versus Prior Year 64% 52% 59% 68% 62% 68% FSS Graduates 39 21 32 40 40 35 0 5 10 15 20 25 30 35 40 CY 2019 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Family Self Sufficiency Graduates 200 Strategic Plan Value: Partnerships and Engagement; and Racial Equity, Social Justice, and Human Rights 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Actual Occupancy Rate for Fiscal Year (Goal – 95%) 91% 97% 93% 95% 98% Performance Measures: CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 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 2 days Strategic Plan Value: Partnerships and Engagement; and Racial Equity, Social Justice, and Human Rights 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate HCVP Homeownership Vouchers $77,773 $86,471 $90,451 $71,660 $78,000 HCVP Non-Elderly Disabled Vouchers $333,260 $374,321 $373,633 $372,236 $399,000 HCVP Portable Vouchers $149,328 $230,179 $200,893 $233,042 $256,000 VASH Vouchers $350,673 $332,202 $324,804 $263,262 $289,000 Mainstream Vouchers $51,182 $276,941 $439,373 $390,546 $429,000 Emergency Housing Vouchers N/A $89,497 $403,501 $402,222 $350,000 All Other HCVP Vouchers $6,601,056 $6,695,368 $7,133,320 $7,144,580 $7,160,000 Total HAP Payments (includes FSS Escrow Deposits) $8,060,850 $8,598,802 $9,665,697 $9,580,697 $9,611,000 Total Voucher Utilization (# of vouchers leased on the first day of the month) 98% 92% 96% 97% 97% Total Voucher Utilization (# of vouchers leased on the last day of the month) 99% 91% 96% 97% 97% 201 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 202 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 a Comprehensive Plan update for the Rohret South Subarea of the Southwest District Plan to prepare for greenfield Form Based Code zoning standards to regulate future development. •Preparation of zoning code changes to support the adopted 2022 Affordable Housing Action Plan by increasing housing choice, supply, and affordability. •Identified available Federal planning grants to help support additional actions to improve housing affordability. •Adopted updated I-Codes for Residential and Commercial buildings. Upcoming Challenges: •Preparation of a request for proposals for a City-wide Comprehensive Plan update and 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. •Review city-wide parking regulations and consider innovative ways to encourage alternative travel modes and housing. •Construction inspections for 700 S. Dubuque Street and 513 S. Riverside Dr projects for August 2024 opening. •Fine tune South District Form Based Code with first proposed development projects. 203 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Urban Planning had an overall decrease of 19.6% which is due to consultant fees for a Comprehensive Plan Study that is budgeted in fiscal year 2024. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. $1,035,577 $1,035,686 $1,084,293 $1,102,345 $1,141,150 $1,173,666 $669,493 $689,274 $923,649 $1,128,390 $907,600 $932,942 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projection DEVELOPMENT SERVICES Building Inspections Urban Planning 204 Goals, objectives, and performance measures Strategic Plan Goal: Partnerships an Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate New Single Family Dwellings 97 133 97 80 133 Total Building Permits 651 720 554 604 731 Total Value of Construction (in millions) $87.3 $135.5 $152.7 $202.3 $188.0 Percent change year over year -62.3% 55.2% 12.7% 32.5% -7.1% *10 Year Average $169.50 Strategic Plan Goal: Partnerships an Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Annexations 1 2 0 1 1 Rezonings 9 8 9 10 10 Preliminary Plats 3 3 5 6 7 Final Plats 4 4 9 7 7 Code Amendments 6 6 2 2 2 Comprehensive Plan Amendments 2 2 1 2 2 Right-of-way Vacations 2 3 2 1 1 County Zoning Items 7 3 1 1 1 Total 32 34 29 30 31 $0.0 $50.0 $100.0 $150.0 $200.0 $250.0 0 100 200 300 400 500 600 700 800 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate New Single Family Dwellings Total Building Permits Total Value of Construction (in millions) 205 Board of Adjustment FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Special Exceptions 13 15 10 10 10 Appeals 0 0 2 1 1 Variances 0 0 0 0 0 Development Activity Metrics FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Acres Annexed 3.6 76.5 0.0 26.7 26.7 Acres Zoned Residential 37.2 61.0 135.4 77.8 77.8 Acres Zoned Commercial 17.68 55.03 15.04 29.25 29.25 Acres Zoned Mixed-Use / RF Crossings 5.90 0.13 0.00 2.01 2.01 Acres Zoned Commercial / Office 0.00 0.00 0.00 0.00 0.00 Residential Lots Final Platted / Created 59 59 111 76 76 Commercial Lots Final Platted / Created 2 1 5 3 3 Public Meetings Staffed FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Planning and Zoning 16 17 15 20 20 Board of Adjustment 8 8 8 10 10 Historic Preservation 13 13 11 12 12 Comp. Plan-related 3 2 2 2 2 Good Neighbor 3 4 6 10 10 Other public meetings 5 0 1 5 5 Historic Preservation Commission FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Project Reviews 94 105 79 85 95 Additional Landmarks 6 0 1 1 1 Additional properties in historic/conservation districts 1 0 0 0 0 Properties rehabed, restored, or converted through adaptive reuse 24 24 11 20 25 206 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. 207 Recent Accomplishments: • Completion of fiscal year 2023 Transportation Planning Work Program projects & adoption of the fiscal year 2024 Work Program. • 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 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 $4.6 million in federal operating funds for local transit agencies. • Allocation and programming of more than $9.3 million in federal Surface Transportation Block Grant funds for the urbanized area. 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 2025-2028 Transportation Improvement Program and acceptance by the Iowa DOT, Federal Transit Administration, and Federal Highway Administration. • Completion of fiscal year 2024 Transportation Planning Work Program projects & adoption of the fiscal year 2025 Work Program • Allocation and programming of more than $4.6 million in federal operating funds for local transit agencies. • Allocation and programming of a projected $10 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. 208 Budget highlights Service Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. Financial Highlights Services Expenditures decreased by 61.7% in 2025 due to the completion of the Bus Rapid Transit study. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. ACTUAL ACTUAL BUDGET REVISED BUDGET PROJECTED 2022 2023 2024 2024 2025 2026 MPOJC FY25 Expenditures -$862,600 Personnel Services Supplies 209 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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. Grant Awards Received for Iowa City: Grant awards are pursued to help fund and achieve Iowa City’s Capital Improvements Program priorities. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Grant Awards Received for the City $3,564,207 $5,842,924 $10,099,804 $2,799,804 $2,799,804 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 2020 CY 2021 CY 2022 CY 2023 Projected* CY 2024 Estimate Property Damage Only 534 928 922 862 795 Possible/Unknown Injury 113 164 161 158 146 Minor Injury 72 103 102 92 92 Major Injury 13 14 12 12 13 Fatal 1 1 1 1 1 Totals 733 1,210 1,198 1,126 1,047 *Average of CY 2020-2022 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 2020 CY 2021 CY 2022 CY 2023 Projected* CY 2024 Estimate Total Vehicle Miles Traveled Per Capita 4,126 4,573 4,577 4,425 4,425 Metric tonnes of Vehicle CO2e Per Capita 1.82 2.02 2.00 1.95 1.95 *Average of CY 2020-2022 210 Bicycle & Pedestrian Collisions: Includes all reported collisions involving bicycles or pedestrians. Department objective is to have zero fatalities. Transportation Safety (Bicycle & Pedestrian Collisions) CY 2020 CY 2021 CY 2022 CY 2023 Projected* CY 2024 Estimate Property Damage Only 1 2 1 1 1 Possible/Unknown Injury 8 5 14 9 9 Minor Injury 13 23 29 22 22 Major Injury 5 2 6 4 4 Fatal 0 0 0 0 0 Totals 27 32 50 36 36 *Average of CY 2020-2022 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 2012* CY 2015* CY 2018* CY 2020** CY 2021** Drove alone 63.6 57.0 58.0 58.6 59.3 2 or more person carpool 12.6 8.9 8.4 7.5 7.3 Transit 7.3 9.9 8.6 7.8 6.5 Bike 2.6 3.7 3.5 n/a 2.8 Walked 10.4 16.0 15.7 14.5 14.0 Taxi, Motorcycle and other means 1.5 1.2 1.6 4.7 1.8 Worked at Home 2.1 3.5 4.2 7.0 8.4 *3-year American Community Survey data. ** 5-year American Community Survey data Drove alone 59.24% 2 or more person carpool 7.29% Transit 6.49% Bike 2.80% Walked 13.99% Taxi, Motorcycle and other means 1.80% Worked at Home 8.39% CY 2021** 211 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 212 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. “The services provided by the Public Works Department are fundamental to our daily lives, and it is our privilege to serve the community." - Ron Knoche 213 Funds/Divisions General Fund: • Public Works Administration • Engineering Road Use Tax Fund: • Streets Operations Wastewater Fund: • Wastewater Operations Water Fund: • Water Operations Refuse Collection Fund: • Resource Management Landfill Fund: • Resource Management Stormwater Fund: • Engineering Equipment Fund: • Equipment Operations Public Works Administration *Public Works Administration *Public Works Facility Engineering Services *Engineering Services *Stormwater Operations *Stormwater Capital Reserves Streets Operations *Road Use Tax Administration *Sidewalk Inspection *Traffic Engineering *Streets System Maintenance Water Operations *Administration *Treatment Plant Operations *Distribution System *Customer Service *Debt Service *Capital Reserves Wastewater Operations *Administration *Treatment Plant Operations *Lift Stations *Collection Systems *Debt Service *Capital Reserves Resource Management *Landfill Administration *Landfill Operations *Landfill Replacement Reserves *Solid Waste Surcharge Reserve *Landfill Closure Reserves *Refuse Administration *Refuse Operations *Yard Waste Collection *Curbside Recycling Collection *White Goods/Bulky Collection Equipment Services *General Fleet Maintenance *Equipment Replacement Reserves 214 Department Staffing The Public Works Department has 164.76 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 22.50 26.25 32.25 37.51 11.00 33.25 PW Admin Engineering Wastewater Water ResourceManagement Equipment Streets Public Works FTE by Division 215 PW Admin $ 624,200 Engineering $ 3,726,300 Wastewater $ 12,714,600 Water $ 10,356,952 Resource Management $ 10,810,950 Equipment $ 7,894,700 Streets $ 7,965,300 1%7% 23% 19%20% 15% 15% Public Works FY25 Expenditures -$54,093,002 PW Admin Engineering Wastewater Water Resource Management Equipment Streets 216 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 Phases 1 and 2 of the asset management software. • Updated the Water and Fiber Optics System mapping. • Continued to decrease the sand use in winter maintenance by implementation of Salt Brine and utilizing straight salt during most winter weather events. • Continued staff development. Upcoming Challenges: • Continued workforce development and succession planning. • Implementation of Phase 3 of the asset management software. • Continued collection and updating of asset inventory for the public infrastructure. • Continued planning for the Transit Maintenance Facility and Equipment Maintenance Facility relocations to the Public Works Complex. • Supply chain impacts on daily operations and Capitol Improvement Project schedules. 217 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights The Public Works Facility expenditures increased 15.0% which is due to an increase in service expenditures. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Public Works Administration FY25 Expenditures - $624,200 Personnel Services Supplies 218 Goals, objectives, and performance measures Strategic Plan Goal: Partnership and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Sidewalk Cafes 34 33 34 34 34 Street Cafes 3 3 2 2 2 Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate Use of ROW 9 7 8 8 8 34 33 34 34 34 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate SIDEWALK CAFES 219 Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate License Agreements Issued 0 1 0 1 0 0 0 0 1 1 1 1 CY 2020 CY 2021 CY 2022 CY 2023 Projected CY 2024 Estimate License Agreements Issued License Agreements Issued 220 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 2023 Project • Substantial completion of the American Legion Road Improvements Project • Substantial completion of the Fairchild Street Reconstruction Project • Substantial completion of the Benton Street Rehabilitation Project • Substantial completion of the Highway 6 Trail Project – Fairmeadows to Heinz • Substantial completion of the North Westminster Storm Sewer Improvements Project • Substantial completion of the Riverside Drive Pedestrian Improvements Project • Substantial completion of the North First Avenue Improvements Project • Substantial completion of the Scott Boulevard Sidewalk Infill Project • Substantial completion of the Willow Creek Trail Replacement Project • Substantial completion of the J Street Sanitary Sewer Replacement Project • Substantial completion of the PV Solar Array – Iowa City Public Works Facility Project • Completion of the Iowa City Public Works Material Storage Bins Project • Design of the Dubuque Street Reconstruction Project 221 The Stormwater Quality Best Management Practices Program participated in a total of 76 projects aimed at improving stormwater runoff water quality throughout the community, providing approximately $65,856 toward total combined project costs in fiscal year 2023 Initiated 2 creek repair projects totaling approximately $15,100 to repair damaged areas along local creeks in fiscal year 2023 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 Rochester Avenue Reconstruction Project Complete construction of the Gilbert Street Bridge Project Complete construction of the Rohret South Sewer Project Complete construction of the Landfill Cell FY23 Construction Project Complete construction of the Sturgis Ferry Park Improvements and Southside Recycling Center Project Complete construction of the Muscatine Avenue Pedestrian Crossing Project Complete construction of the Wastewater Treatment Facility Improvements Project Construction of the Dubuque Street Reconstruction Project Complete design of the Court Street Reconstruction Project Complete design of the North Gilbert Street Reconstruction Project Complete design and construction of the Riverside Drive Pedestrian Bridge at Iowa Avenue Rehabilitation Project Complete design and construction of the Iowa River Power House Dam Repair Project Design of the Dodge Street Reconstruction Project Design of the Burlington Street Bridge Replacement Project Design of the Taft Avenue Reconstruction Project – American Legion to Lower West Branch Design of the new Transit and Equipment Maintenance Facility Project Design of the Wastewater Digester Complex Rehabilitation Project Design of the Wastewater Digester Gas Improvements Project Design and construction of the 2024 pavement management projects Adoption and implementation of SUDAS Design Standards Development of a right-of-way management ordinance Ongoing maintenance and repair of aging stormwater infrastructure Ongoing maintenance of stormwater detention basins Ongoing creek maintenance projects 222 Budget highlights Service Level Change Summary In the Engineering Services there are no service level changes included in the fiscal year 2025 budget. In the Stormwater Operations here are no service level changes included in the fiscal year 2025 budget. Financial Highlights Engineering Services expenditures increased 8.6% mainly due to increased personnel cost. Stormwater Operations services expenditures decreased 2.7% with the reduction of consultant fee’s and capital outlay decreased to $0 due to vehicle purchase in 2024. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Engineering Services FY25 Expenditures -$3,044,400 Personnel Services Supplies Capital Outlay 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Stormwater FY25 Expenditures -$681,900 Personnel Services Supplies Capital Outlay 223 Goals, objectives, and performance measures Engineering Strategic Plan Value: Partnerships and Engagement Department Goal: Continue the investment and reinvestment in infrastructure. Department Objective: Provide plan review and inspection of infrastructure which will become City assets. Performance Measures: Accepted Public Improvements FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate # of Projects Accepted 22 30 33 25 30 # of Subdivision Accepted 6 4 2 4 5 Streets (miles) 1.58 0.85 0.97 1.00 1.25 Water Main (miles) 2.57 1.18 1.23 1.90 1.90 Sanitary Sewer (miles) 1.57 1.18 1.51 1.20 1.20 Storm Sewer (miles) 1.70 1.10 1.57 1.55 1.55 Fire Hydrants 36 16 24 32 32 Trails/Sidewalks (miles) 0.03 0.36 1.63 1.25 0.75 Bike Lane (miles) 0.85 2.00 1.60 3.50 1.50 Traffic Signals 0 1 1 0 0 Pedestrian Bridge 0 0 0 0 0 Strategic Plan Goal: Partnership and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Excavation Permits Issued 409 624 691 425 425 Sidewalk Hazards Identified Addresses 279 307 321 200 300 Sidewalk Hazards Identified # of Squares 1,181 826 767 400 600 0 5 10 15 20 25 30 35 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Projects Accepted 224 Stormwater Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number Funded 26 38 76 65 65 Amount $29,037 $34,393 $65,856 $50,000 $50,000 Creek Maintenance – Grant Applications FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number Funded 17 7 2 4 4 Amount $116,927 $59,200 $15,100 $40,000 $40,000 Strategic Plan Value: Partnerships and Engagement 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 2020 CY 2021* CY 2022* CY 2023 Projected CY 2024 Estimate Events 20 18 2 2 3 Volunteers 3 50 52 75 75 Volunteer Hours 120 96 156 225 300 Value $3,019 $2,534 $4,118 $5,940 $7,920 *amount is calculated using FEMA's Volunteer rate for Iowa $26.4/hour $0 $0 $0 $1 $1 $1 $1 0 10 20 30 40 50 60 70 80 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate SW BMP Grants Funded Creek Grants Funded 225 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. 226 Recent Accomplishments: • Patched approximately 4,304 potholes and replaced 209 street panels in fiscal year 2023. • Leaf program picked up 662 loads totaling 1,655 tons in fiscal year 2023. • Replaced 3,148 street signs in fiscal year 2023 to comply with Federal retro-reflectivity requirements. • Completed four street sweeping passes of the entire street network. • Street sweeping program picked up 85 loads totaling 513 tons in fiscal year 2023. • Sprayed all pavement markings including bike lanes. • Assisted other Divisions and Departments with tasks such as sign installations, water main breaks, traffic control setup, erosion control, tree removal, and concrete projects. • In fiscal year 2022 and 2023, during most 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 and to the Landfill. 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. • Cold storage for equipment and material when Transit and Equipment move on to the Public Works site. • Continuing the replacement and upgrading signal detection, PTZ cameras, and controllers. • Signal poles along Highway 6 and Highway 1 are very old and will need to be replaced at some point. • Additional specialty lighting, school speed zone, flashing lights, and banners to maintain. • Keep up with replacement and maintenance on all light fixtures. Lots of LED fixtures have been changing to purple in color. Most of ours have not to this point. 227 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Traffic Engineering expenditures decreased in fiscal year 2025 by $76,012 or 5.2% largely due to capital outlay expenditures decreasing $93,000. Streets System Maintenance had an overall .21% decrease or $13,465 in total expenditures. Sidewalk Inspection expenditures include $120,000 for sidewalk and right of way repairs. Road Use Tax revenues are projected to increase 6.1% in fiscal year 2025 which is an increase of $599,684 over 2024. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Streets FY25 Expenditures -$7,965,300 Personnel Services Supplies Capital Outlay 228 Goals, objectives, and performance measures Strategic Plan Goal: Partnerships and Engagement Department Goal: Meet Retro-reflectivity Standards. Department Objective: Continue sign replacements. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2024 Estimate Signs Replaced 1,486 2,704 3,148 3,200 3,200 Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Loads 157 103 85 110 110 Tons 1,256.10 702.00 513.41 660.00 660.00 Leaf Vacuum Pickup Season - Packer Truck Loads of Leaves FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Loads 23 16 16 20 20 Tons 184 128 128 160 160 Leaf Vacuum Pickup Season - Dump Truck Loads of Leaves FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Loads 612 451 662 550 550 Tons 1,531 1,128 1,655 1,375 1,375 0 500 1,000 1,500 2,000 2,500 3,000 3,500 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Signs Replaced 229 Strategic Plan Goal: Partnerships and Engagement Department Goal: Provide Street Maintenance & Repairs. Department Objective: Efficiently Maintain & Repair Public Streets. Performance Measures: Input Measures: Materials Used/Miles of Street Maintained FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate 5 Year Average Concrete (yards) 1,238.75 1,765.99 1,878.00 1,800.00 1,800.00 1,632.46 Asphalt (tons) 446.43 414.39 391.25 400.00 400.00 391.80 Rock (tons) 2,599.21 1,065.28 658.54 600.00 600.00 1,580.30 Streets (miles) 250.00 250.00 251.18 253.00 255.00 267.24 *Miles calculated based on snow route street centerline, divided roadways counted in both directions. Workload Measures FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Potholes Patched 4,960 4,558 4,304 4,400 4,400 Street Panels – Removal/Replacement 138 196 209 200 200 138 196 209 200 200 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Street Panels –Removal/Replacement 230 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. 231  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:  Replacement of the influent pump station bar screen mechanisms, screenings compactors, associated buildings and equipment was completed this past spring. The equipment is operating /performing as expected. The compactors have reduced the staff hours required to dispose of screenings from once per week to about once every three weeks.  Abbey Lane Sanitary Sewer extension to provide sanitary sewer service west of US 218 and south of Rohret Road is nearing completion.  Design for replacement of the grit classifier, placement of Parshall flumes in the influent channel, replacement of the dewatered biosolids conveyor and installation of new mixers is complete and ready to go out for bid for installation in CY 2024.  Selected roof repairs are set to start construction yet this fall.  Improvements at the West Park lift station are in progress by Division staff with completion by end of CY23. This is the last station we have that is in the known flood plain.  New E-Ride utility trucks were delivered and are in use by Operations and Maintenance work groups.  Used EV’s were purchased for use with the Rapid Assessment Tool to reduce the use of motor vehicle while so the staff made sanitary sewer inspections.  The hard wire phone lines were replaced with cell phone packages that improved data collection and came a cost savings to the Division at the following lift stations: River Street, Rundell and Center, West Park, Peninsula and Mackinaw.  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.  Cartegraph implementation for the City’s Sanitary and Storm Water Collection System with recently acquired GIS data is continuously adding new information to its data base. We are still working on cleaning up inaccurate data as it is found.  The University of Iowa Technology Park Gross Win green house in operation.  The Digester Complex Rehabilitation Study has been completed with specific recommendations for a renewable natural gas project. 232 Upcoming Challenges:  Digester Complex Rehabilitation Project is under design with possible construction to start in CY24. Staff is working with the designer 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 grit classifier, placement of Parshall flumes in the influent channel, replacement of the dewatered biosolids conveyor and installation of new mixers will tentatively start construction CY 2024.  Cartegraph implementation for the wastewater treatment plant is scheduled to commence in CY24.  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.  Continue to provide training for student interns from Kirkwood Community College and Des Moines Area Community College. 233 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights In Wastewater Administration, supplies expenditures increased by 26.8% in the fiscal year 2025 due to the replacement of lab equipment and dishwasher. In Wastewater Treatment Plant Operations, capital outlay decreased by 86.9% due to the replacement of transformers in 2024. Capital outlay expenditures for Lift Stations is $60,000 in 2025 for the purchase of a generator. Supplies expense has a 12.7% or $5,579 increase for on going upgrades to lift stations. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Wastewater FY25 Expendidtures -$12,714,600 Personnel Services Supplies Capital Outlay Debt Service Total Expenditures 234 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Goal Percent Removal* 98.7% 98.7% 98.5% 98.5% 98.5% 98.0% Total Suspended Solids (TSS) FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Goal Percent Removal* 98.1% 98.2% 97.4% 98.2% 98.2% 98.0% Ammonia (NH3) FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Goal Percent Removal* 88.0% 85.7% 89.5% 90.0% 92.0% 95.0% * Higher Number is Better Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Number of SSOs per Year** 17 13 10 10 10 Sewer Jetting, Miles per Year* 49.5 52.4 77.5 53 53 Inspection, Miles per Year* 13.2 10.8 13.4 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated CBOD % Removal TSS % Removal NH# % Remvoal 235 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 than $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 individually bottled water costs about $5.00. 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 water treatment facility, located at 80 Stephen Atkins Drive produces about 6 million gallons per day. The facility is operated 24/7 – 365 by state licensed water treatment operators. 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 1883.  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. 236 Recent Accomplishments: •Completed a survey-grade inventory of all water distribution at grade assets and incorporated these data into the ArcGIS Utility Map for all City staff. •Completed an upgrade to the Water Plant front meeting room and lobby to incorporate ADA requirements and acoustic features to allow the hearing challenged to better participate. •Completed preservation and painting efforts on numerous critical electrical components in the well fields, water plant site, and at the ground storage reservoirs. •Completed the rehabilitation of both filter backwash pumps and a high-service pump. •Initiated a source water study to determine the best solution to meet Iowa City source water needs. •Hired and trained (8) staff in FY23 – (3) full-time positions and (5) part-time positions. •Completed implementation of Phase 1 Cartegraph for asset management. •Implemented measures to comply with the coming Lead and Copper Rule Revisions. •Implemented new water meter reading software. •Celebrated the 20-year anniversary of the Iowa City Water Treatment Facility on Stephen Atkins Dr. Upcoming Challenges: •Increased costs for materials, services, and personnel. •Competitive labor market. •Training and retaining new staff. •Continued rehabilitation of drinking water system pumps. •Implementation of the Federal Lead and Copper Rule Revisions and Improvements . •Monitoring for and subsequent regulation on PFAS. •Maintaining sufficient water meter stock on-hand to keep up with meter failures and development. •The Water Plant reaching 20 years of operation and experiencing facility and system component failures at end-of-design life. •Rethinking existing processes to lessen the workload and reduce instances of staff burnout tasked with doing more with the same or fewer resources. •Completing Phase 2 out of 3 implementations of Cartegraph. 237 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights In Water Treatment Plant Operations, capital outlay increased to $125,000 for turbine pump rehab, tank inspections, tank cleaning and process analyzer replacements. Water Distribution System supplies expenditures increased 63.3% or $71,962 due to an increase in the annual water distribution system materials. Water Customer Service includes $819,100 in chargeback revenues in fiscal year 2025 for services now shared with the Wastewater Fund. Capital Outlay is 17.0% which is primarily water meters in addition to radio locator and belt clip readers. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Water FY25 Expenditures - $10,356,952 Personnel Services Supplies Capital Outlay Debt Service 238 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 CY 2023 Projected CY 2024 Estimate Total Public Water Main (Miles) 277 280 281 285 286 287 New or Replaced Main (Miles) 2.9 3.3 1.5 3.4 2.0 2.0 % system 1.0% 1.2% 0.5% 1.2% 0.7% 0.7% Annual Locates* in tickets 8,912 9,513 11,204 15,761 12,000 12,000 * 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 Value: Partnerships and Engagement 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 FY 2024 Projected FY 2025 Estimate Water Pumped (millions of gallons*) 1,959 2,006 2,016 2,041 2,000 2,000 Water Use (gal. per capita per day) 69 72 74 75 80 80 Cost for one gallon of water** $0.0054 $0.0057 $0.0057 $0.0059 $0.0059 $0.0062 Unmetered Water Loss*** 10.6% 10.8% 10.3% 9.2% 10.0% 10.0% Metered, Unbilled Water**** 1.0% 0.9% 1.2% 1.7% 1.0% 1.0% (present worth at vol. rate) $1,206,000 $1,245,000 $1,230,000 $1,181,000 $1,168,000 $1,168,000 * The City makes enough drinking water to put a mile high stack of water on Kinnick Stadium football field annually. ** Cost determined for a 5/8" meter customer using 1,000 cubic feet of water monthly. (Svc. Fee + Vol. Fee)/7,500 gal *** Water lost to main breaks, flushing, development testing, fire fighting, 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. 239 Strategic Plan Value: Racial Equity, Social Justice and Human Rights; and Partnerships and Engagement 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 FY 2024 Projected FY 2025 Estimate Water Main Breaks* (per 100 miles) 13 25 25 22 20 20 * The national median for water operations main breaks per 100 miles of main is 14. ("2012 Benchmarking", AWWA, 2014) Performance Measure: CY 2019 CY 2019 CY 2021 FY 2023 FY 2024 Projected FY 2025 Estimate Non-payment Shutoffs 1,668 352* 0* 1080** 1,800 1,800 *Shutoffs in CY20 are suppressed due to COVID protocols beginning in March **Partial year. Shutoff resumed in September 2022. 240 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. 241 Recent Accomplishments: • Design for the next landfill cell was completed; construction begin in spring 2023 and will be complete in late 2023. • A dual extraction project needed to meet regulatory requirements was designed in FY24 and will be implemented by the end of calendar year 2023. • The Landfill Master/Site Planning project was completed with SCS Engineers and design for the Landfill Equipment Building Replacement has begun. The project will be bid and built in FY24 and completed in FY25. • A Scalehouse software update was successfully completed, and minimum rates were increased in July 2023. Between the improved software efficiency and reduced need for many customers to weigh twice, the wait time for customers at the landfill has been significantly reduced. 242 • Iowa City Community Compost sold out in FY23. Staff wrote a successful $4 million grant through the Environmental Protection Agency’s Solid Waste Infrastructure for Recycling (SWIFR) program to improve the surface of the existing facility and expand by two acres. • A successful partnership was implemented with Table to Table to encourage residents to reduce food waste. • Ongoing assistance from Green Iowa AmeriCorps supports our battery recycling program, litter assistance, waste reduction programming and other Resource Management goals. • The hiring of a new position, a Maintenance Worker I, in FY24 has reduced overtime by Landfill Operators by about 20% in Q1 for tasks such as mowing and dumping roll- off containers. • Staff has weathered significant turnover in the past year, including the Assistant Superintendent, a retirement and several staff leaving due to promotions (internal and external). Many of the new hires were internal promotions, including the Assistant Superintendent, and everyone is doing an excellent job. External hires have increased the diversity of the Division. • Timing of purchases for trash, recycling and organics carts has settled into a more routine, predictable task. • White Goods staff is experimenting with potential efficiencies regarding trips to the landfill. Some loads are being combined in order to reduce truck mileage, fuel and staff time needed for daily landfill trips. This effort is being tracked through the Division’s Environmental Management System. • Food Waste Wednesdays, a pilot program for food waste drop-off, was successfully implemented summer through fall of 2023. The Division will build on this success with the consideration of additional drop-off sites in areas of the community without access to City curbside collection services. Upcoming Challenges: • 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. Grant funding will help ease restraints in the compost programming area in the short- to mid-term but more space will be needed for all programs to meet the City’s greenhouse gas reduction goals. • Increased compost production will necessitate diligent efforts and outreach to ensure we can move the finished compost. Compost certification and creative partnerships will likely be necessary, incurring significantly more staff time than currently allotted. • Construction and demolition waste programs are needed to reduce material volume entering the landfill and few outlets are currently available for the materials. Staff will continue to explore ideas and possible partnerships to address this challenge. 243 • Multiple projects are in the works for the next few years, including a new maintenance building, compost pad improvements and expansion and the build-out of the South Side Recycling Center. • The cardboard compactor at East Side regularly needs attention on weekends when staff is not scheduled. Adding a compactor at the South Riverside Recycling Site will significantly improve efficiency and reduce truck miles but will increase need for weekend attention. • Our community’s continuously expanding population necessitates occasional curbside route restructuring; this is currently manageable with current routes, staffing and equipment. Trends suggest a fifth trash route, truck and driver may be needed by the end of the decade. • Consider new revenue via charge for yard waste bags via sticker system, similar to how customers purchase stickers for extra trash bags. 244 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget for Refuse. Financial Highlights Refuse Administration has an overall decrease of 16.9% for fiscal year 2025. With $0 capital outlay over 2024 the primary increase is 9.5% in services. Refuse Operations services expenditures increased 2.9% in the fiscal year 2025 budget due increased vehicle replacement and rental chargebacks. In Yard Waste Collection, personnel expenditures increased by 1.4% for the fiscal year 2025 budget and capital outlay is $0 due to purchase of prior year yard waste carts. Landfill Operations capital outlay expenditures decreased from $75,000 to $35,000 for fiscal year 2025 for operating equipment. Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. Refuse FY25 Expenditures - $4,731,500 Personnel Services Supplies Capital Outlay Landfill FY25 Expenditures - $6,079,450 Personnel Services Supplies Capital Outlay 245 Goals, objectives, and performance measures Refuse Strategic Plan Value: Climate Action 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Residential Refuse Collection Accounts 16,466 16,523 16,633 16,700 16,700 Refuse Tonnages 10,339 10,168 9,747 9,200 9,200 Recycling Tonnages 2,438 2,340 2,229 2,200 2,200 Yard Waste Tonnages 3,756 3,380 3,099 3,100 3,100 White Goods – Scheduled Pickups FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Appliances 387 402 424 450 450 Electronics 746 206 218 215 215 White Goods Route Total Tonnages 563 366 208 250 250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 0 2,000 4,000 6,000 8,000 10,000 12,000 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimated Refuse Tonnages Refuse Tonnages Recycling Tonnages Yard Waste Tonnages Residential Refuse Collection Accounts 246 Landfill Strategic Plan Value: Climate Action; and Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Tons of Solid Waste Landfilled 151,823 135,557 132,672 130,000 120,000 Organics (Food Waste) FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Tons Diverted to Composting 393 532 462 500 600 Recycling Drop Site FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Tons Collected 1,574 1,432 1,262 1,200 1,200 All Solid Waste Recycled FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Amount (%) 11.9% 13.8% 14.5% 18.0% 20.0% 0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Tons Diverted from Landfill Tons Diverted to Composting Tons Diverted to Recycling 247 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: • Continue to expand our EV fleet with vehicle replacements and new vehicle additions when feasible. • Currently working with ICF consultants on a Fleet Analysis and EV Transition Plan for on-road equipment. Upcoming Challenges: • Succession planning for retirements forthcoming. • Funding equipment replacements with reserves available due to large year over year price increases. • Planning and design for a new Fleet Maintenance Shop. 248 Budget highlights Service Level Change Summary There are no service level changes included in the fiscal year 2025 budget. Financial Highlights Capital outlay decreased by 22.7% with the 2024 replacement of the above ground hoist. Equipment replacement reserve capital outlay for expenditures in fiscal year 2025 total $3,353,400 Staffing Level Change Summary There are no staffing level changes included in the fiscal year 2025 budget. . 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Equipment FY25 Expenditures - $7,894,700 Personnel Services Supplies Capital Outlay 249 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement Department Goal: Maximize revenue from surplus vehicles and equipment. Department Objective: Promptly dispose of all replaced units. Performance Measure: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Sale of Autos & Equipment $296,970 $87,625 $210,504 $145,000 $150,000 Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Total Vehicles & Equipment Maintained 596 600 612 620 630 Percent of Repairs Completed in less than 1 Day 89.2% 87.4% 87.9% 90.0% 90.0% Percent of Expenditures Contracted with Outside Vendors 22.0% 19.1% 27.6% 25.0% 25.0% Strategic Plan Value: 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Number of Hybrid Electric Vehicles (HEV) 10 14 20 25 30 Number of Battery Electric Vehicles (BEV) 8 9 15 19 25 Number of full-electric utility vehicles. 3 3 5 5 5 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 570 580 590 600 610 620 630 640 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Total Vehicles & Equipment Maintained Percent of Repairs Completed in less than 1 Day Percent of Expenditures Contracted with Outside Vendors 250 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 251 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 252 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 253 Department Staffing The Transportation Services Department has 80.01 FTE across 3 divisions and 13 activities. Senior Management Associate Director of Transportation Mark Rummel 2.00 24.13 53.88 Transportation Services Department FTE by Division Transportation Services Administration Parking Transit Transportation Services Admin $413,700 Parking $5,162,374 Transit $11,955,550 3% 29% 68% Transportation Services - FY25 Budget - $17,531,624 Transportation Services Administration Parking Transit 254 Transportation Services Administration The Transportation Services Administration Division manages the activities of the two enterprise divisions, Parking and Transit. General Fund Activities: Transportation Services Administration personnel include the Transportation Services Director and Associate Director. Recent Accomplishments: Collaborate with 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 festivals and events. Rehabilitated Big Belly waste containers in the CBD. Upcoming Challenges: Snow removal in CBD. To address the rise in aggressive or otherwise concerning behavior from the public, continued descalation and mental health awareness training. Daily maintenance and detail cleaning of CBD and downtown parking facilities. Tile and drainage issues at the Downtown fountain. Rehabilitating regular trash containers in CBD. Maintenance of downtown alleys. 255 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Transportation Services Admin is made up primarily of personnel expenses. For fiscal year 2025 CBD Maintenance Operations will merge with Parking On Streets. Staffing Level Change Summary There are no staffing level changes in the fiscal year 2025 budget. 99% 1% Transportation Services Admin FY25 Expenditures - $413,700 Personnel Services 256 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 Starbucks) o Maiden Lane Parking Lot (west of Gilbert Street) 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. 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 & Van Buren 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 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. 257 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. Recent Accomplishments: Completed tenth year of First Hour Free resulting in 778,779 hours of free vehicle parking. Transitioned from Passport to ParkMobile app for digital parking payments. 90,514 total digital parking transactions using the Passport app and 275,793 using the ParkMobile app for a total of 366,307 mobile parking transactions. Installed new automated parking equipment in gated parking facilities to improve ease of access to Downtown. Replaced parking meter electronics. Implemented body-camera program for Parking Enforcement Attendants. Implemented parking enforcement routes for safety and efficiency. Installed AVL equipment in parking support vehicles for safety and to assist with incident response. Upcoming Challenges: To address the rise in aggressive behavior from the public, continued descalation and mental health awareness training. Transitioning to license plate reading enforcement equipment at ungated facilities. Age and condition of parking facilities. Daily maintenance and detail cleaning of CBD and downtown parking facilities. Accommodating commercial delivery growth in an evolving downtown environment. Rehabilitation and expansion of bike parking downtown. Rehabilitation of refuse equipment in downtown. Implementation of “Flex Zones” to expand short-term commercial parking downtown. Bringing bikeshare/micromobilty share online. 258 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights In Parking Administration, services expenditures increased by 7.8% in fiscal year 2025 primarily due to an increase in insurance premiums for liability, fire and casualty. On Street Operations expenditures increased by 48.7% in fiscal year 2025. Many of the increases are due to the merging of CBD as well as an increase in financial services. In Parking Ramp Operations, personnel expenses increased 13.0% or $67,350. Staffing Level Change Summary Parking increased 1 FTE due to the merging of CBD Operations. 41% 57% 1%1% Parking FY25 Expenditures - $5,162,374 Personnel Services Supplies Capital Outlay 259 Goals, objectives, and performance measures Strategic Plan Goal: Partnership and Engagement Department Goal: Provide convenient parking options. Department Objective: Increase transient hours parked in downtown on-street and off- street spaces. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Transient Hours Parked 2,152,048 3,487,624 4,998,527 5,998,232 6,598,056 Percent Change -40.6% 62.1% 43.3% 20.0% 10.0% Strategic Plan Goal: Partnership and Engagement Department Goal: Increase convenience and access for parking customers. Department Objective: Increase credit card usage as a payment mechanism to 85%. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Credit Card Usage – Access Controlled Facilities 85% 83% 77% 85% 90% 2,152,048 3,487,624 4,998,527 5,998,232 6,598,056 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate 260 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. Iowa City Transit is now FARE FREE! Learn more at ICGOV.ORG/FAREFREE 261 Recent Accomplishments: • Awarded $23 million federal grant for a new transit facility and (4) replacement battery electric buses. • With much fanfare, launched the 2-year “Fare Free Iowa City” pilot. • Implemented transit service enhancements including earlier start times on (8) routes, 20-minute high-frequency service on the 2 – Court Street and 9 – Towncrest routes, and realignment of the 7 – North Dodge and 5 – Lower Muscatine Road routes. • Maintained the transit service schedule despite persistent staffing challenges. • Commenced Federal Administration Planning and Environmental review for replacement transit facility. Upcoming Challenges: • Ensuring adequate staffing levels are adequate to maintain operations and service levels each day. • To address the rise in aggressive or otherwise concerning behavior from the public, continued descalation and mental health awareness training for Mass Transit Operators. • Continue to market “Free Fare Iowa City” to build transit ridership. • Final commissioning of electric bus charging equipment. • Procure consultant to develop transit facility design. • Procure consultant to assist with development of transit stop enhancement program. • Finalizing Federal Transit Administration Planning and Environmental review. 262 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights Transportation Operations saw a decrease of 9.3% in expenditures for fiscal year 2025 primarily due to capital outlay in 2024. Fleet Maintenance saw a decrease of 2.2% in the fiscal year 2025 with the only increase of 4.0% in personnel. Staffing Level Change Summary Transit decreased 1 FTE due to the merging of CBD Operations. 44% 27% 10% 19% Transit FY25 Expenditures -$11,955,550 Personnel Services Supplies Capital Outlay 263 Goals, objectives, and performance measures Strategic Plan Goal: Partnership and Engagement Department Goal: Provide safe, courteous, and quality transportation services. Department Objective: Increase Rides per Revenue Hour to 35 Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Riders per Revenue Vehicle Hour 9.58 16.72 19.75 22.4 23.56 Strategic Plan Goal: Partnerships and Engagement Department Goal: Increase fare-box/expense ratio. Department Objective: Fare-box revenues to cover 30% of operating costs. Performance Measures: FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Fare-box/Expense Ratio 11% 14% 15% N/A N/A * Starting FY24 will be fare free. 9.58 16.72 19.75 22.44 23.56 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Riders per Revenue Vehicle Hour 264 Iowa City Municipal Airport Contact information Airport Manager: Michael Tharp Website: www.iowacityairport.org Telephone: 319-356-5045 Address: 1801 S. Riverside Drive 265 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 with an economic impact of $24 million. The airfield consists of 2 runways (7/25 & 12/30) with a maximum landing distance of 5,002 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 33,000 take-offs and landings and sells over 400,000 gallons of jet fuel and aviation gasoline to aircraft operators annually. Airport staff is responsible for the 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.” - Michael Tharp 266 Funds/Divisions Airport Fund: • Airport Operations Airport Commission Airport Operations *Airport Operations *Capital Reserves 267 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.  Completed work on Runway 25 which relocated threshold and added runway landing distance.  Completed Taxilane extension for future private hangar development.  Completed phase 1 of runway pavement maintenance.  Received Iowa DOT grants for wayfinding signage and terminal building repairs. Upcoming Challenges:  The continued need to diversify revenue streams (understanding the majority of revenue comes from hangar rental and fuel commissions) and over-reliance on state and federal grant funding for major projects should these revenues become limited would pose a major challenge. 268 Budget highlights Service Level Change Summary There are no service level changes in the fiscal year 2025 budget. Financial Highlights The overall expenditure increases for 2025 is 6.8% or $27,926 of which 4.5% is personnel expenditures and $25,000 in Capital Outlay. Staffing Level Change Summary The Airport Operations division has a 1.0 full-time equivalent, the Airport Manager. There are no staffing level changes in the fiscal year 2025 budget. Personnel 25% Services 68% Supplies 1% Capital Outlay 6% Airport Operations FY25 Expenditures - $436,550 269 Goals, objectives, and performance measures Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Hangar Rental Revenue $282,286 $287,198 $307,377 $302,600 $310,000 Levy Support FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate General Levy Support for Operations $0 $0 $0 $0 $0 Strategic Plan Value: Partnerships and Engagement 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 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate Jet Fuel Sold 341,406 455,766 390,563 400,000 410,000 Av Gas Sold 62,387 58,693 63,781 60,000 60,000 Total Gallons Sold 403,793 514,459 454,344 460,000 470,000 Number of Based Aircraft 92 92 92 92 92 $282,286 $287,198 $307,377 $302,600 $310,000 $265,000 $270,000 $275,000 $280,000 $285,000 $290,000 $295,000 $300,000 $305,000 $310,000 $315,000 FY 2021 FY 2022 FY 2023 FY 2024 Projected FY 2025 Estimate HANGAR RENTAL REVENUE 270 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. 271 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. 272 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. 273 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 274 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 275 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 276 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 5 277 PREPARATION OF THE FINANCIAL PLAN Introduction This Three-Year Financial Plan is for fiscal years 2024 through 2026. The Financial Plan includes the current year revised budget (fiscal year 2024), the one-year annual budget as required by Iowa Code (fiscal year 2025), and an additional projection year (fiscal year 2026) 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 2024 through 2028. Basis of Accounting The modified accrual basis of accounting has been used for preparation of the City’s fiscal year 2025 budget for all funds and fund types including proprietary funds. The modified accrual basis of accounting used in the preparation of the fiscal year 2025 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 278 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.) 279 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 in early January. City Council reviews the proposed Financial Plan document during the month of January and February. In March, 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 April, 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 April 30 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. 280 Departments may request to carry appropriations forward into the next fiscal year that remain unspent at the end of the fiscal year. These requests are submitted to the Finance Director for review and then approved or denied by the City Manager. In order for an appropriation to be carried forward into the next fiscal year, it must meet the following criteria: 1) The appropriation must be for an item or service specifically listed in the requesting department’s budget. Appropriations for regular and ordinary operating expenditures may not be carried forward. Purchases of items and services not listed in the requesting department’s budget are not eligible for carryover. 2) The amount of the appropriation may not be lower than the lesser of 1) one percent of the activity’s budget, or 2) $5,000. 3) All appropriations to be carried forward are contingent upon adequate, available resources and fund balance. 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. 281 Financial Plan Preparation Schedule July 1 – August 31, 2023 Each division reviews their performance measures and goals, and their alignment with City Council strategic plan. Performance measurement data is compiled and summarized. July 31, 2023 Capital Improvement Program (CIP) forms for projects already included in the current 5-year CIP plan are distributed to departments to review and update. August 25, 2023 Capital Improvement Program forms for projects already included in the current 5-year CIP plan are due to the Finance Department. August 28, 2023 Capital Improvement Program (CIP) forms and instructions are distributed to departments for projects they want added to the 5-year CIP plan. September 5, 2023 City Council work session discussion regarding fiscal year 2024 budget goals. September 20, 2023 Capital Improvement Program forms for projects to be added to the 5-year CIP plan are due to the Finance Department. September 25, 2023 Finance Department produces preliminary Five-Year CIP. September 26, 2023 Capital Improvement Program review committee reviews project requests and rankings; committee makes amendments to the preliminary Program. September 27, 2023 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 27 – October 23, 2023 Munis system is available for departments to enter fiscal year 2025 line item budgets, add fiscal year 2025 budget requests for each activity, and amend fiscal year 2024 line item budgets. Finance Department develops personnel budget through consultation with the Human Resource department and each individual department. October 13, 2023 Finance Department produces amended Five-Year Capital Improvement Program with updated project rankings. October 20, 2023 Capital Improvement Program review committee reviews amended program and makes final Program adjustments. 282 October 23, 2023 Department directors deliver budget summary to City Manager’s office and Finance Department. Munis financial system is closed for departmental updates. October 25 – November 22, 2023 City Manager and Finance Director meet with each department to discuss their divisions’ fiscal year 2025 budget requests and submittals, fiscal year 2024 revised budgets, performance measures, and goals. Finance Department reviews and updates long range financial plans. November 22 – November 30, 2023 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. December 1, 2023 City Manager and Finance Department finalize departmental fiscal year 2025 budget requests, fiscal year 2024 revised budgets, Five-Year CIP, division goals and performance measures, and long-range financial plans. January 10, 2024 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 20 – March 5, 2024 City Manager and City Council discuss budget process overview, budget environment, proposed budget, CIP, significant budget issues, and to incorporate Council policy preferences. March 19, 2024 City Council approves notices of public hearing on the proposed maximum property tax dollars to be assessed for specified levies for fiscal year 2025. March 21, 2024 Publication of notice of public hearing on the proposed maximum property tax dollars to be assessed for specified levies for fiscal year 2025. April 2, 2024 City Council holds a special formal meeting for a public hearing regarding the maximum property tax dollars to be assessed for specified levies for the fiscal year 2025 budget. City Council approves notices of public hearing on the proposed fiscal year 2025 budget and the fiscal year 2024 revised budget. City Council sets the hearings for service fee and rate changes for fiscal year 2025, if necessary. April 4, 2024 Publication of notice of public hearing on the proposed fiscal year 2025 budget and revised fiscal year 2024 budget. April 16, 2024 Following public hearings, the fiscal year 2025 budget, the Three-Year Financial Plan, the Five- Year CIP, and the fiscal year 2024 revised budget are adopted by City Council. 283 April 30, 2024 Adopted fiscal year 2025 budget and fiscal year 2024 revised budget are certified with Johnson County Auditor. July 1, 2024 New fiscal year begins. 284 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 285 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. 286 •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 287 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. 288 ▪ 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, 289 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. 290 ▪ 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. 291 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 2029 and includes a trend analysis and a chart of revenues and expenditures. 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 are being reduced by 20% per year until it is fully phased out in fiscal year 2027. The backfill revenue received 292 for fiscal year 2023 was $1,243,694. The backfill revenue expected 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 backfill revenue budgeted for fiscal year 2025 is $1,404,500, which includes $787,080 of the new backfill due to the 2022 legislation. 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. On May 4, 2023, the State of Iowa legislature passed an additional property tax reform bill (HF718) that will have an impact on the City’s General Fund. The property tax reform bill limits the amount of growth that the General Levy can have by reducing the maximum amount of the levy. The impact to the fiscal year 2025 levy is a reduction of $0.16804, which is approximately $745,000 of property tax dollars. The impact to the General Fund is partially offset by a $0.07 increase to the Tort Levy, which is approximately $307,000 of property tax dollars. 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 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 bills It also includes a description of the estimated financial impact of the provisions of SF295 to the City over its first ten years and the current year estimated financial impact of the provisions of HF718. 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 2025 in the closure and post-closure funds totals $15,797,225. 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 293 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 2025 is $3,693,268. At June 30, 2023, it is estimated that the landfill had deposited 5,017,075 tons versus its permitted capacity of 5,461,000 or 91.9%. 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 2025 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 $822,501 in fund balance at the end of fiscal year 2025 available for the replacement of copy machines. Risk Management and Health & Dental Insurance Reserves (OPEB) The City contracts for actuarial services for the purpose of calculating and maintaining reserves that are intended to provide for certain liabilities. Actuarial calculations regarding liabilities for future expenditures are determined for risk management (liability, workers compensation, and property insurance) payments, health and dental insurance payments, and retiree health and dental insurance benefits. Actuarial calculations are updated annually and help determine internal charge rates and premium rates for risk management and health insurance charges. The estimated Risk Reserve Fund Balance Library equipment General 188,413$ Parking infrastructure & facilities Parking 195,000$ Public transportation buses & facilities Transit 2,761,556$ Facility replacement General 5,528,028$ Vehicles and heavy equipment Equipment 10,196,168$ Cable television equipment General 131,171$ Info technology equipment ITS 1,415,189$ Wastewater infrastructure & facilities Wastewater 3,359,160$ Water infrastructure & facilities Water 3,599,596$ Stormwater infrastructure & facilities Stormwater 662,961$ 294 Management fund reserve for fiscal year 2025 is $3,176,456. The estimated Health Insurance reserve for fiscal year 2025 is $19,611,041 of which $8,730,093 is being reserved for Other Post- Employment Benefit (OPEB) liabilities. The OPEB liability was calculated with the actuarial assumption of a 4.13% discount rate, an inflation rate of 2.6% per annum, a salary increase rate of 3.25%, and an annual medical trend rate of 7.00% decreasing 0.5% each year to a 4.5% ultimate medical trend rate. The estimated Dental Insurance reserve for fiscal year 2025 is $630,637. 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 2024 – 2028 are $274,559,947. Total funding sources for the Capital Improvement Program for year 2024 – 2028 are $260,152,947. 2024 2025 2026 2027 2028 Total Airport 2,197,732$ 6,500,000$ 932,545$ 1,250,000$ 150,000$ 11,030,277$ Equipment 12,000,000 12,000,000 Finance Administration 100,000 100,000 100,000 100,000 100,000 500,000 Fire 130,000 500,000 2,050,000 9,500,000 12,180,000 Government Buildings 1,000,000 250,000 450,000 250,000 50,000 2,000,000 Landfill 4,410,750 4,000,000 60,000 689,250 222,500 9,382,500 Library 55,000 775,000 830,000 Parking Operations 1,015,000 1,450,000 1,350,000 1,685,000 2,565,000 8,065,000 Parks Maintenance 2,675,000 1,450,000 4,200,000 1,720,000 1,540,000 11,585,000 Police 125,000 125,000 Public Works Administration 400,000 400,000 Recreation 550,000 10,350,000 500,000 50,000 50,000 11,500,000 Senior Center 1,825,000 1,825,000 3,650,000 Stormwater 935,000 785,000 1,090,000 240,000 240,000 3,290,000 Street Operations 12,728,470 15,897,800 25,662,800 24,382,800 28,762,800 107,434,670 Transit Operations 7,285,000 20,705,500 25,000 25,000 25,000 28,065,500 Wastewater Treatment 32,723,000 560,000 926,000 2,141,000 4,972,000 41,322,000 Water Operations 2,830,000 970,000 3,100,000 2,250,000 2,050,000 11,200,000 TOTAL 68,634,952$ 76,043,300$ 43,046,345$ 46,108,050$ 40,727,300$ 274,559,947$ Capital Improvement Plan 2024-2028 Summary by Division 295 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 7/1/2024 49,032,243$ 3,905,520$ 6,888,310$ 1,924,841$ 6,425,074$ 21,903,810$ 14,109,124$ Revenues Property Taxes 42,127,400$ 14,503,900$ 11,527,800$ -$ -$ -$ -$ Other City Taxes 3,308,000 151,700 116,600 - - - - Licenses, Permits, & Fees 2,587,900 - - - - - - Use of Money and Property 1,018,100 - 54,500 24,980 274,400 80,200 331,000 Intergovernmental 4,394,434 680,300 224,500 - 6,674,700 - - Charges for Fees and Services 1,243,150 - - 8,448,835 910,200 13,208,100 11,079,200 Miscellaneous 7,313,701 - - 490,000 69,000 65,200 840,000 Other Financial Sources 540,600 - 65,200 - - - - Sub-Total Revenues 62,533,285 15,335,900 11,988,600 8,963,815 7,928,300 13,353,500 12,250,200 Transfers In 13,753,900 - 1,562,200 1,500,000 4,997,200 5,375,000 1,872,200 Total Revenues & Transfers In 76,287,185$ 15,335,900$ 13,550,800$ 10,463,815$ 12,925,500$ 18,728,500$ 14,122,400$ Expenditures by Department City Council 192,500$ -$ -$ -$ -$ -$ -$ City Clerk 636,705 - - - - - - City Attorney 965,048 - - - - - - City Manager 6,099,840 - - - - - - Finance 5,529,700 1,146,925 13,787,740 - - - - Police 17,809,695 - - - - - - Fire 11,178,075 - - - - - - Parks & Recreation 10,639,040 - - - - - - Library 7,887,900 - - - - - - Senior Center 1,147,250 - - - - - - Neighborhood & Dvlpmt Services 4,924,846 - - - - - - Public Works 3,668,600 - - - - 12,714,600 10,356,952 Transportation Services 413,700 - - 5,162,374 11,955,550 - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Internal Services Projects - - - - - - - Sub-Total Expenditures 71,092,899 1,146,925 13,787,740 5,162,374 11,955,550 12,714,600 10,356,952 Transfers Out 16,932,800 14,224,200 - 3,244,800 2,955,500 6,732,500 3,640,200 Total Expenditures & Transfers Out 88,025,699$ 15,371,125$ 13,787,740$ 8,407,174$ 14,911,050$ 19,447,100$ 13,997,152$ Estimated Fund Balance 6/30/2025 37,293,730$ 3,870,295$ 6,651,370$ 3,981,482$ 4,439,524$ 21,185,210$ 14,234,372$ Restricted, Committed, Assigned 13,628,555 - - 498,702 2,761,556 8,317,873 4,965,050 Unassigned Fund Balance 6/30/2025 23,665,175$ 3,870,295$ 6,651,370$ 3,482,780$ 1,677,968$ 12,867,336$ 9,269,322$ Additional information regarding changes in fund balances can be found within individual fund summaries. City of Iowa City All Fund Summary Fiscal Year 2025 296 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 2,018,613$ 20,925,512$ 1,515,809$ 6,706,163$ 7,569,964$ 15,759,289$ 158,684,272$ 46,964,689$ 205,648,961$ -$ -$ -$ -$ -$ 662,400$ 68,821,500$ -$ 68,821,500$ - - - - - 4,388,100 7,964,400 - 7,964,400 - - - - - - 2,587,900 - 2,587,900 10,000 340,900 5,000 431,000 - 727,285 3,297,365 462,000 3,759,365 - - - 12,448,528 28,835,200 12,310,949 65,568,611 656,300 66,224,911 5,132,300 7,525,300 1,900,000 - - 68,500 49,515,585 602,700 50,118,285 - 98,700 11,800 5,200 - 159,000 9,052,601 25,628,501 34,681,102 - -- 8,000 16,350,000 181,100 17,144,900 160,000 17,304,900 5,142,300 7,964,900 1,916,800 12,892,728 45,185,200 18,497,334 223,952,862 27,509,501 251,462,363 7,000 1,514,800 1,101,200 - 30,783,500 2,371,700 64,838,700 - 64,838,700 5,149,300$ 9,479,700$ 3,018,000$ 12,892,728$ 75,968,700$ 20,869,034$ 288,791,562$ 27,509,501$ 316,301,063$ -$ -$ -$ -$ -$ -$ 192,500$ -$ 192,500$ - - - - - - 636,705 - 636,705 - - - - - - 965,048 - 965,048 - - - - - 125,000 6,224,840 - 6,224,840 - - - - - 3,404,000 23,868,365 17,283,488 41,151,853 - - - - - - 17,809,695 - 17,809,695 - - - - - - 11,178,075 - 11,178,075 - - - - - - 10,639,040 - 10,639,040 - - - - - - 7,887,900 - 7,887,900 - - - - - - 1,147,250 - 1,147,250 - - - 12,469,766 - 3,578,552 20,973,164 - 20,973,164 4,731,500 6,079,450 681,900 - - 7,965,300 46,198,302 7,894,700 54,093,002 - - - - - - 17,531,624 - 17,531,624 - - - - - 436,550 436,550 - 436,550 - - - - 41,047,794 - 41,047,794 - 41,047,794 - - - - 34,970,500 - 34,970,500 - 34,970,500 - - - - 100,000 - 100,000 - 100,000 4,731,500 6,079,450 681,900 12,469,766 76,118,294 15,509,402 241,807,352 25,178,188 266,985,540 250,000 1,525,000 2,135,000 30,700 - 5,668,000 57,338,700 7,500,000 64,838,700 4,981,500$ 7,604,450$ 2,816,900$ 12,500,466$ 76,118,294$ 21,177,402$ 299,146,052$ 32,678,188$ 331,824,240$ 2,186,413$ 22,800,762$ 1,716,909$ 7,098,425$ 7,420,370$ 15,450,921$ 148,329,782$ 41,796,002$ 190,125,785$ - 20,061,054 662,961 1,378,686 - 547,759 52,822,195 20,341,450 73,163,646 2,186,413$ 2,739,708$ 1,053,948$ 5,719,739$ 7,420,370$ 14,903,162$ 95,507,587$ 21,454,552$ 116,962,139$ City of Iowa City All Fund Summary Fiscal Year 2025 297 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 56,543$ 131,805$ 5,273,012$ 93,700$ 437,564$ 1,231,984$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ Other City Taxes - - - - - - Licenses, Permits, & Fees - - - - - - Use of Money and Property 13,785 14,425 - 30,000 2,000 - Intergovernmental 731,382 604,767 10,500,000 - 451,000 9,200 Charges for Fees and Services - - 68,500 - -- Miscellaneous 44,000 18,600 81,400 - 15,000 - Other Financial Sources 97,400 83,700 - - - - Sub-Total Revenues 886,567 721,492 10,649,900 30,000 468,000 9,200 Transfers In - - 697,100 - 394,600 - Total Revenues & Transfers In 886,567$ 721,492$ 11,347,000$ 30,000$ 862,600$ 9,200$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ City Clerk - - - - - - City Attorney - - - - - - City Manager - - - - - 125,000 Finance - - - - - - Police - - - - - - Fire - - - - - - Parks & Recreation - - - - - - Library - - - - - - Senior Center - - - - - - Neighborhood & Dvlpmt Services 801,106 588,371 - 123,700 862,600 - Public Works - - 7,965,300 - - - Transportation Services - - - - - - Airport - - - - - - Governmental Projects - - - - - - Enterprise Projects - - - - - - Sub-Total Expenditures 801,106 588,371 7,965,300 123,700 862,600 125,000 Transfers Out 75,000 - 3,658,200 - - - Total Expenditures & Transfers Out 876,106$ 588,371$ 11,623,500$ 123,700$ 862,600$ 125,000$ Estimated Fund Balance 6/30/2024 67,004$ 264,926$ 4,996,512$ -$ 437,564$ 1,116,184$ Restricted, Committed, Assigned - - - - - - Unassigned Fund Balance 6/30/2024 67,004$ 264,926$ 4,996,512$ -$ 437,564$ 1,116,184$ 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 2025 298 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 7,399,710$ 365,245$ 481,172$ -$ 288,555$ 15,759,289$ -$ -$ -$ 662,400$ -$ 662,400$ - - 4,388,100 - - 4,388,100 - - - - - - - 226,575 - - 440,500 727,285 - -- 14,600 - 12,310,949 - -- - - 68,500 - -- - - 159,000 - -- - - 181,100 - 226,575 4,388,100 677,000 440,500 18,497,334 1,030,000 - 150,000 - 100,000 2,371,700 1,030,000$ 226,575$ 4,538,100$ 677,000$ 540,500$ 20,869,034$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - 125,000 - - 2,727,000 677,000 - 3,404,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,030,000 172,775 - - - 3,578,552 - - - - - 7,965,300 - - - - - - - - - - 436,550 436,550 - - - - - - - - - - - - - 1,030,000 172,775 2,727,000 677,000 436,550 15,509,402 - - 1,584,800 - 350,000 5,668,000 1,030,000$ 172,775$ 4,311,800$ 677,000$ 786,550$ 21,177,402$ 7,399,710$ 419,045$ 707,472$ -$ 42,505$ 15,450,921$ - - 547,759 - (0) 547,759 7,399,710$ 419,045$ 159,713$ -$ 42,505$ 14,903,162$ City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2024 299 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 20,811,558$ 3,370,956$ 3,790,895$ 897,601$ 17,515,941$ 577,737$ 46,964,689$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ -$ Other City Taxes - - - - - - - Licenses, Permits, & Fees - - - - - - - Use of Money and Property 185,000 50,000 40,000 5,000 180,000 2,000 462,000 Intergovernmental 656,300 - - - - - 656,300 Charges for Fees and Services 500 - 26,500 - 555,600 20,100 602,700 Miscellaneous 7,652,800 1,076,200 2,701,701 138,800 13,618,000 441,000 25,628,501 Other Financial Sources 160,000 - - - - - 160,000 Sub-Total Revenues 8,654,600 1,126,200 2,768,201 143,800 14,353,600 463,100 27,509,501 Transfers In - - - - - - - Total Revenues & Transfers In 8,654,600$ 1,126,200$ 2,768,201$ 143,800$ 14,353,600$ 463,100$ 27,509,501$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ -$ City Clerk - - - - - - - City Attorney - - - - - - - City Manager - - - - - - - Finance - 1,320,700 3,075,188 218,900 12,258,500 410,200 17,283,488 Police - - - - - - - Fire - - - - - - - Parks & Recreation - - - - - - - Library - - - - - - - Senior Center - - - - - - - Neighborhood & Dvlpmt Services - - - - - - - Public Works 7,894,700 - - - - - 7,894,700 Transportation Services - - - - - - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 7,894,700 1,320,700 3,075,188 218,900 12,258,500 410,200 25,178,188 Transfers Out 7,400,000 - 100,000 - - - 7,500,000 Total Expenditures & Transfers Out 15,294,700$ 1,320,700$ 3,175,188$ 218,900$ 12,258,500$ 410,200$ 32,678,188$ Estimated Fund Balance 6/30/2024 14,171,458$ 3,176,456$ 3,383,908$ 822,501$ 19,611,041$ 630,637$ 41,796,002$ Restricted, Committed, Assigned 10,196,168 - 1,415,189 - 8,730,093 - 20,341,450 Unassigned Fund Balance 6/30/2024 3,975,290$ 3,176,456$ 1,968,719$ 822,501$ 10,880,948$ 630,637$ 21,454,552$ Additional information regarding changes in fund balances can be found within individual fund summaries. City of Iowa City Non-Budgetary Fund Summary Fiscal Year 2025 300 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Budgetary Fund Revenues General Fund 10** General Fund 59,720,325$ 61,177,164$ 60,373,755$ 60,820,755$ 62,533,285$ 63,611,607$ Special Revenue Funds 2100 CDBG 765,231 1,175,809 909,524 1,347,095 886,567 886,567 2110 HOME Grant 290,694 1,074,710 1,480,386 3,613,443 721,492 721,492 2200 Road Use Tax Fund 10,091,246 10,511,554 10,078,709 10,078,709 10,649,900 10,754,900 2300 Other Shared Revenue 9,958,207 608,543 30,654 30,654 30,000 - 2350 Metro Planning Org of Johnson Co 464,833 371,171 415,352 545,352 468,000 479,970 2400 Employee Benefits 14,891,999 14,856,963 14,814,799 14,814,799 15,335,900 15,707,141 2450 Emergency Levy 1,042,547 868,282 868,626 868,626 9,200 4,600 2500 Affordable Housing 3,076,974 2,204,266 - - - - 2510 Iowa City Property Management 243,332 264,452 266,988 266,988 226,575 226,575 26** Tax Increment Financing 4,061,053 4,154,649 4,083,031 4,059,847 4,388,100 4,552,300 2820 SSMID - Downtown 467,815 552,028 634,124 634,124 677,000 688,480 Debt Service Fund 5*** Debt Service 11,229,150 11,511,673 11,173,415 11,173,415 11,988,600 12,244,134 Enterprise Funds 710* Parking 5,123,875 5,444,647 5,611,532 5,629,848 8,963,815 9,048,303 715* Transit 10,397,584 7,291,062 6,562,268 11,422,466 7,928,300 6,208,393 720* Wastewater 12,261,752 12,897,695 12,548,301 12,548,301 13,353,500 13,485,574 730* Water 10,779,280 11,730,666 11,668,360 11,668,360 12,250,200 12,367,990 7400 Refuse Collection 3,985,877 4,635,714 4,968,435 4,968,435 5,142,300 5,193,623 750* Landfill 7,686,213 8,069,943 7,292,093 7,292,093 7,964,900 7,940,200 7600 Airport 450,535 410,661 406,797 406,797 440,500 440,500 7700 Stormwater 1,722,678 1,765,022 1,903,038 1,903,038 1,916,800 1,935,800 79** Housing Authority 12,097,433 11,923,720 12,274,066 12,274,066 12,892,728 12,892,728 Capital Projects Fund Governmental Projects 16,093,861 16,926,265 15,940,000 19,761,194 16,535,200 26,633,000 Enterprise Projects 1,073,681 1,228,572 28,420,000 36,471,703 28,650,000 838,991 Total Budgetary Revenues 197,976,174$ 191,655,231$ 212,724,254$ 232,600,108$ 223,952,862$ 206,862,869$ Non-Budgetary Fund Revenues Internal Service Funds 810* Equipment 7,585,052 8,228,072 8,742,979 8,742,979 8,654,600 8,807,656 8200 Risk Management 1,272,674 1,395,250 1,111,193 1,546,193 1,126,200 1,146,780 830* Information Technology 3,142,692 3,076,258 2,947,642 2,947,642 2,768,201 3,008,301 8400 Central Services 236,594 262,194 232,764 232,764 143,800 171,560 8500 Health Insurance 11,465,512 12,624,342 13,386,552 13,386,552 14,353,600 15,062,280 8600 Dental Insurance 402,133 446,963 430,941 430,941 463,100 471,920 Total Non-Budgetary Expenditures 24,104,657$ 26,033,079$ 26,852,071$ 27,287,071$ 27,509,501$ 28,668,497$ Total Revenues - All Funds 222,080,831$ 217,688,310$ 239,576,325$ 259,887,179$ 251,462,363$ 235,531,366$ Additional information regarding specific funds can be found within individual fund summaries. City of Iowa City All Funds Revenues by Fund 301 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Budgetary Fund Revenues Property Taxes 66,604,726$ 66,685,014$ 66,312,743$ 66,312,743$ 68,821,500$ 70,882,620$ Other City Taxes Gas/Electric Excise Tax 684,491 783,780 680,064 680,064 656,400 656,400 Mobile Home Tax 56,797 52,976 56,797 56,797 52,800 52,800 Hotel/Motel Tax 1,708,182 1,885,263 1,708,100 1,708,100 1,750,400 1,750,400 Utility Franchise Tax 1,148,998 1,116,963 1,151,500 1,151,500 1,116,700 1,116,700 TIF Revenues 4,016,096 4,093,617 4,083,031 4,059,847 4,388,100 4,552,300 Other City Taxes Total 7,614,563 7,932,599 7,679,492 7,656,308 7,964,400 8,128,600 Licenses, Permits, & Fees General Use Permits 101,740 104,127 102,610 102,610 107,080 107,080 Food & Liquor Licenses 181,740 118,650 181,740 181,740 116,700 116,700 Professional License 2,755 2,155 2,755 2,755 2,000 2,000 Franchise Fees 540,221 508,934 540,200 540,200 470,000 470,000 Miscellaneous Permits & Licenses 72,071 59,731 70,216 70,216 61,000 61,000 Construction Permits & Inspection Fees 1,899,487 2,060,778 1,676,600 1,676,600 1,836,100 1,836,100 Licenses, Permits, & Fees Total 2,798,014 2,854,375 2,574,121 2,574,121 2,592,880 2,592,880 Use Of Money And Property Interest Revenues 838,090 6,041,982 1,663,326 1,663,326 1,642,310 1,587,610 Rents 1,429,868 1,450,252 1,509,022 1,509,022 1,529,075 1,529,075 Royalties & Commissions 147,441 99,854 126,915 126,915 121,000 121,000 Use Of Money And Property Total 2,415,399 7,592,088 3,299,263 3,299,263 3,292,385 3,237,685 Intergovernmental Federal Intergovernmental Revenue 34,765,406 22,351,695 18,880,564 35,331,964 48,997,706 23,727,697 Property Tax Credits 1,554,618 1,243,695 1,602,806 1,602,806 1,404,500 1,098,257 Road Use Tax 9,900,316 10,346,324 9,900,316 9,900,316 10,500,000 10,605,000 State 28E Agreements 2,134,088 2,200,799 2,632,892 2,957,892 2,508,500 2,473,300 Operating Grants 58,765 71,122 55,875 55,875 54,000 54,000 Disaster Assistance 57,835 15,081 - - - - Other State Grants 1,951,997 1,184,588 1,442,554 2,587,377 685,800 8,885,800 Local 28E Agreements 1,359,171 1,259,516 1,410,659 1,410,659 1,418,105 1,430,075 Intergovernmental Total 51,782,195 38,672,820 35,925,666 53,846,889 65,568,611 48,274,129 Charges For Fees & Services Building & Development 4,128,695 2,631,328 532,214 532,214 478,850 478,850 Police Services 51,726 101,476 80,000 80,000 80,000 80,000 Animal Care Services 19,403 12,826 19,403 19,403 12,800 12,800 Fire Services 11,820 9,060 9,300 9,300 9,100 9,100 Transit Fees 919,435 1,054,035 927,000 64,500 - - Culture & Recreation 571,135 637,499 594,123 594,123 644,100 644,100 Miscellaneous Charges For Services 66,099 116,977 59,976 59,976 67,500 67,500 Water Charges 10,128,971 10,477,522 10,555,850 10,555,850 11,084,600 11,195,390 Wastewater Charges 12,117,702 12,332,334 12,359,703 12,359,703 13,207,400 13,339,474 Refuse Charges 4,580,213 5,211,521 5,606,210 5,606,210 5,759,100 5,810,423 Landfill Charges 6,663,449 6,594,014 6,148,000 6,148,000 6,900,000 6,900,000 Stormwater Charges 1,704,329 1,729,888 1,880,000 1,880,000 1,900,000 1,919,000 Parking Charges 5,382,494 5,595,019 5,825,255 5,825,255 9,372,135 9,465,716 Charges For Fees & Services Total 46,345,472$ 46,503,503$ 44,597,034$ 43,734,534$ 49,515,585$ 49,922,353$ City of Iowa City All Funds Revenues by Type 302 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected City of Iowa City All Funds Revenues by Type Miscellaneous Code Enforcement 124,454$ 159,632$ 280,731$ 280,731$ 161,700$ 161,700$ Parking Fines 673,707 524,471 676,634 676,634 817,000 817,000 Library Fines & Fees 2,941 1,576 1,000 1,000 1,000 1,000 Contributions & Donations 358,428 586,167 532,735 551,051 322,800 322,800 Printed Materials 23,020 18,676 20,300 20,300 17,300 17,300 Animal Adoption 57,840 60,491 57,840 57,840 60,500 60,500 Miscellaneous Merchandise 21,637 23,871 22,302 22,302 21,400 21,100 Intra-City Charges 5,639,376 6,086,864 6,383,611 6,383,611 6,782,100 6,791,100 Other Miscellaneous Revenue 1,621,139 1,616,002 936,133 2,866,133 866,801 865,101 Special Assessments 1,381 2,003 1,381 1,381 2,000 2,000 Miscellaneous Total 8,523,921 9,079,753 8,912,667 10,860,983 9,052,601 9,059,601 Other Financial Sources Debt Sales 10,790,326 9,941,862 42,535,000 42,980,000 16,350,000 14,013,000 Sale Of Assets 413,157 1,931,798 445,400 892,400 420,900 420,900 Insurance Recoveries - - - - - - Loans 688,401 461,419 442,867 442,867 374,000 331,100 Other Financial Sources Total 11,891,884 12,335,079 43,423,267 44,315,267 17,144,900 14,765,000 Total Budgetary Revenues 197,976,174$ 191,655,231$ 212,724,254$ 232,600,108$ 223,952,862$ 206,862,869$ Non-Budgetary Fund Revenues Internal Service Funds 24,104,657 26,033,079 26,852,071 27,287,071 27,509,501 28,668,497 Total Non-Budgetary Revenues 24,104,657$ 26,033,079$ 26,852,071$ 27,287,071$ 27,509,501$ 28,668,497$ Total Revenues - All Funds 222,080,831$ 217,688,310$ 239,576,325$ 259,887,179$ 251,462,363$ 235,531,366$ Licenses, Permits, & Fees 1% Property Taxes 31%Use Of Money And Property 1% Intergovernmental 29% Charges For Fees & Services 22% Miscellaneous 4% Other City Taxes 4% Other Financial Sources 8% FY25 Budgetary Fund Revenues by Type 303 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Budgetary Fund Expenditures General Fund 10** General Fund 60,833,636$ 63,194,005$ 68,070,780$ 85,970,424$ 71,092,899$ 73,312,054$ Special Revenue Funds 2100 CDBG 706,002 1,075,683 778,376 1,215,947 801,106 819,436 2110 HOME Grant 182,162 1,187,631 1,348,625 3,481,682 588,371 601,162 2200 Road Use Tax Fund 6,647,987 6,976,682 7,792,239 8,056,137 7,965,300 8,090,456 2300 Other Shared Revenue 1,732,345 2,653,066 30,654 2,616,911 123,700 - 2350 Metro Planning Org of Johnson Co 759,804 769,756 830,005 1,094,735 862,600 886,824 2400 Employee Benefits 1,302,276 1,209,467 1,338,854 1,340,128 1,146,925 1,157,139 2450 Emergency Levy 280,977 566,870 468,850 468,850 125,000 125,000 2500 Affordable Housing 873,448 1,086,455 1,000,000 1,000,000 1,030,000 1,030,000 2510 Iowa City Property Management 204,873 151,996 247,229 247,229 172,775 378,443 26** Tax Increment Financing 3,051,238 3,013,888 2,192,030 2,292,083 2,727,000 2,582,500 2820 SSMID - Downtown 467,815 552,028 634,124 634,124 677,000 688,480 Debt Service Fund 5*** Debt Service 13,185,763 13,165,630 13,210,690 13,245,690 13,787,740 13,930,595 Enterprise Funds 710* Parking 4,138,165 4,050,511 4,359,209 4,431,752 5,162,374 5,291,051 715* Transit 12,558,148 8,876,778 10,333,648 15,181,854 11,955,550 9,917,437 720* Wastewater 9,911,472 10,849,518 8,183,257 8,457,153 12,714,600 12,785,314 730* Water 9,144,432 9,454,497 10,085,483 11,126,804 10,356,952 9,584,490 7400 Refuse Collection 4,001,720 4,077,518 4,627,383 4,949,584 4,731,500 4,986,365 750* Landfill 5,495,623 5,631,228 6,108,611 6,148,284 6,079,450 6,255,041 7600 Airport 425,107 450,628 406,307 408,624 436,550 420,891 7700 Stormwater 561,273 613,262 738,481 743,114 681,900 698,355 79** Housing Authority 11,745,588 11,921,445 11,686,204 11,716,320 12,469,766 12,680,757 Capital Projects Fund Governmental Projects 19,678,277 22,949,801 31,178,470 51,921,737 41,047,794 35,077,800 Enterprise Projects 7,241,237 11,186,856 34,458,750 74,693,781 35,070,500 7,583,545 Total Budgetary Expenditures 175,129,366$ 185,665,200$ 220,108,259$ 311,442,947$ 241,807,352$ 208,883,135$ Non-Budgetary Funds Expenditures Internal Service Funds 810* Equipment 4,639,406 6,325,457 6,554,320 9,012,308 7,894,700 7,630,733 8200 Risk Management 1,528,964 1,196,090 1,747,468 2,436,638 1,320,700 1,349,630 830* Information Technology 2,645,066 2,785,767 3,274,946 3,237,649 3,075,188 2,827,002 8400 Central Services 220,080 199,502 212,479 213,637 218,900 320,921 8500 Health Insurance 9,339,230 10,659,783 12,271,023 12,271,023 12,258,500 12,871,395 8600 Dental Insurance 356,454 386,892 382,521 382,521 410,200 418,404 Total Non-Budgetary Expenditures 18,729,201$ 21,553,491$ 24,442,757$ 27,553,776$ 25,178,188$ 25,418,085$ Total Expenditures - All Funds 193,858,566$ 207,218,690$ 244,551,016$ 338,996,723$ 266,985,540$ 234,301,220$ Additional information specific funds can be found within individual fund summaries. City of Iowa City All Funds Expenditures by Fund 304 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Budgetary Funds Expenditures City Council 158,711$ 174,794$ 178,611$ 178,611$ 192,500$ 197,524$ City Clerk 560,078 558,190 624,775 668,862 636,705 654,450 City Attorney 850,566 896,859 914,555 927,296 965,048 993,460 City Manager 4,494,320 5,190,572 5,616,957 11,474,098 6,224,840 6,372,066 Finance 22,082,709 22,109,907 22,466,294 22,926,526 23,868,365 24,027,160 Police 14,867,148 15,682,532 17,346,723 18,033,069 17,809,695 18,422,969 Fire 9,112,628 9,506,986 10,313,473 10,339,970 11,178,075 11,742,946 Parks & Recreation 9,670,687 10,338,539 10,567,119 10,773,602 10,639,040 10,924,849 Library 6,934,581 7,226,829 7,877,340 7,981,403 7,887,900 8,079,514 Senior Center 1,032,310 1,053,568 1,154,420 1,184,397 1,147,250 1,173,181 Neighborhood & Development Services 22,063,191 24,008,230 20,751,387 36,734,056 20,973,164 21,443,772 Public Works 38,607,556 40,694,990 40,875,341 42,879,612 46,198,302 46,134,452 Transportation Services 17,350,261 13,635,918 15,377,738 20,317,303 17,531,624 15,634,557 Airport 425,107 450,628 406,307 408,624 436,550 420,891 Capital Projects Fund Governmental Projects 19,678,277 22,949,801 31,178,470 51,921,737 41,047,794 35,077,800 Enterprise Projects 7,241,237 11,186,856 34,458,750 74,693,781 35,070,500 7,583,545 Total Capital Project Funds 26,919,514 34,136,657 65,637,220 126,615,518 76,118,294 42,661,345 Total Budgetary Expenditures 175,129,366$ 185,665,200$ 220,108,259$ 311,442,947$ 241,807,352$ 208,883,135$ Non-Budgetary Funds Expenditures Finance 14,089,795 15,228,034 17,888,437 18,541,468 17,283,488 17,787,352 Public Works 4,639,406 6,325,457 6,554,320 9,012,308 7,894,700 7,630,733 Total Non-Budgetary Expenditures 18,729,201$ 21,553,491$ 24,442,757$ 27,553,776$ 25,178,188$ 25,418,085$ Total Expenditures - All Funds 193,858,566$ 207,218,690$ 244,551,016$ 338,996,723$ 266,985,540$ 234,301,220$ City of Iowa City All Funds Expenditures by Department City Council 0% City Clerk 0% City Attorney1% City Manager 4%Finance 15%Police 11% Fire 7% Parks & Recreation 7% Library 5% Senior Center 1% Neighborhood & Development Services 13% Public Works 26% Transportation Services 10% Airport 0% FY24 Budgetary Fund Expenditures by Department (excluding Capital Projects) 305 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 1,097,680$ 259,100$ 3,708,470$ 20,052$ -$ 4,343,156$ -$ 9,500,880$ 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 - 3,145,000 - - 76,786 - 3,659,575 Other Shared Revenue 10,585,598 85,136 - - - 53,514 916,993 - 11,641,241 Emergency Levy - - - 325,000 - - - - 325,000 Tax Increment Financing 42,722 - - 1,046 1,688,012 - - - 1,731,780 Enterprise Funds: From Parking - - - 1,015,000 - - 1,378,595 - 2,393,595 From Transit - - - 6,510,000 - - 750,000 - 7,260,000 From Wastewater - - - 3,423,000 - - 3,500,000 5,227,813 12,150,813 From Water - - - 2,830,000 - - 1,800,000 1,364,675 5,994,675 From Landfill - - - 4,910,750 - - 875,000 - 5,785,750 From Airport - - - 107,500 - - - - 107,500 From Stormwater - - - 935,000 - - 1,100,000 - 2,035,000 From Housing Authority 54,791 - - - - - - - 54,791 Internal Service Funds: From Info. Technology Services - - - 100,000 - - - - 100,000 Total Transfers In:24,044,167$ 2,189,973$ 259,100$ 27,085,766$ 1,708,064$ 53,514$ 14,740,530$ 6,592,488$ 76,673,602$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 23,874,232$ 42,722$ -$ -$ -$ 54,791$ -$ 24,044,167$ Road Use Tax Fund - 739,316 - - - - - - 739,316 Other Special Revenue Funds 1,356,780 352,977 - - - - - - 1,709,757 Debt Service Fund 20,052 - 1,688,012 - - - - - 1,708,064 Enterprise Funds 4,343,156 993,779 - - - - 9,403,595 - 14,740,530 Debt Service Reserves - - - - - - 6,592,488 - 6,592,488 Capital Project Funding 3,708,470 3,545,000 1,046 - - 100,000 19,731,250 - 27,085,766 Internal Service - 53,514 - - - - - - 53,514 Total Transfers Out:9,500,880$ 29,558,818$ 1,731,780$ -$ -$ 100,000$ 35,782,124$ -$ 76,673,602$ City of Iowa City Adopted Budget Transfer Schedule Fiscal Year 2024 Transfers In Transfers Out 306 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,400$ 1,125,600$ 150,000$ 11,087,800$ 20,100$ -$ 4,476,900$ -$ 16,932,800$ Special Revenue Funds: Employee Benefits 13,527,100 697,100 - - - - - - 14,224,200 CDBG - - - 75,000 - - - - 75,000 Road Use Tax 81,200 299,000 - 3,200,000 - - 78,000 - 3,658,200 Tax Increment Financing 42,500 - - 200 1,542,100 - - - 1,584,800 Enterprise Funds: From Parking - - - 1,450,000 - - 1,794,800 - 3,244,800 From Transit - - - 2,205,500 - - 750,000 - 2,955,500 From Wastewater - - - 1,360,000 - - 1,500,000 3,872,500 6,732,500 From Water - - - 1,770,000 - - 1,800,000 - 3,570,000 From Refuse - - - 250,000 - - - - 250,000 From Landfill - - - 500,000 - - 1,025,000 - 1,525,000 From Airport - - - 350,000 - - - - 350,000 From Stormwater - - - 1,035,000 - - 1,100,000 - 2,135,000 From Housing Authority 30,700 - - - - - - - 30,700 From Debt Reserves - - - - - - 70,200 - 70,200 Internal Service Funds: From Equipment - - - 7,400,000 - - - - 7,400,000 From Info. Technology Services - - - 100,000 - - - - 100,000 Total Transfers In:13,753,900$ 2,121,700$ 150,000$ 30,783,500$ 1,562,200$ -$ 12,594,900$ 3,872,500$ 64,838,700$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,400$ 13,608,300 42,500$ -$ -$ -$ 30,700$ -$ 13,753,900$ Road Use Tax Fund - 697,100 - - - - - - 697,100 Other Special Revenue Funds 1,275,600 299,000 - - - - - - 1,574,600 Debt Service Fund 20,100 - 1,542,100 - - - - - 1,562,200 Enterprise Funds 4,476,900 78,000 - - - - 7,969,800 70,200 12,594,900 Debt Service Reserves - - - - - - 3,872,500 - 3,872,500 Capital Project Funding 11,087,800 3,275,000 200 - - 7,500,000 8,920,500 - 30,783,500 Total Transfers Out:16,932,800$ 17,957,400$ 1,584,800$ -$ -$ 7,500,000$ 20,793,500$ 70,200$ 64,838,700$ City of Iowa City Projected Budget Transfer Schedule Fiscal Year 2025 Transfers In Transfers Out 307 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,400$ 1,128,500$ 150,000$ 2,787,800$ 20,100$ -$ 4,604,300$ -$ 8,763,100$ Special Revenue Funds: Employee Benefits 13,932,500 718,426 - - - - - - 14,650,926 Road Use Tax 81,200 308,000 - 2,715,000 - - 79,200 - 3,183,400 Emergency Levy - - - - - - - - - Tax Increment Financing 42,500 - - - 1,951,000 - - - 1,993,500 Enterprise Funds: From Parking - - - 1,350,000 - - 1,597,700 - 2,947,700 From Transit - - - 25,000 - - 750,000 - 775,000 From Wastewater - - - 926,000 - - 1,500,000 3,755,800 6,181,800 From Water - - - 3,100,000 - - 2,500,000 - 5,600,000 From Landfill - - - 60,000 - - 1,025,000 - 1,085,000 From Airport - - - 93,554 - - - - 93,554 From Stormwater - - - 1,090,000 - - 1,100,000 - 2,190,000 From Housing Authority 31,621 - - - - - - - 31,621 From Debt Reserves - - - - - - 804,153 - 804,153 Internal Service Funds: From Info. Technology Services - - - 100,000 - - - - 100,000 Total Transfers In:14,160,221$ 2,154,926$ 150,000$ 12,247,354$ 1,971,100$ -$ 13,960,353$ 3,755,800$ 48,399,754$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,400$ 14,013,700$ 42,500$ -$ -$ -$ 31,621$ -$ 14,160,221$ Road Use Tax Fund - 718,426 - - - - - - 718,426 Other Special Revenue Funds 1,278,500 308,000 - - - - - - 1,586,500 Debt Service Fund 20,100 - 1,951,000 - - - - - 1,971,100 Enterprise Funds 4,604,300 79,200 - - - - 8,472,700 804,153 13,960,353 Debt Service Reserves - - - - - - 3,755,800 - 3,755,800 Capital Project Funding 2,787,800 2,715,000 - - - 100,000 6,644,554 - 12,247,354 Total Transfers Out:8,763,100$ 17,834,326$ 1,993,500$ -$ -$ 100,000$ 18,904,675$ 804,153$ 48,399,754$ City of Iowa City Revised Budget Transfer Schedule Fiscal Year 2026 Transfers In Transfers Out 308 2018 Adopted 2019 Adopted 2020 Adopted 2021 Adopted 2022 Adopted 2023 Adopted 2024 Adopted 2025 Budget Change in FTEs FY2024-2025 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 4.00 4.00 - Communications Office 6.00 6.00 6.00 7.89 8.89 9.26 10.26 10.26 - 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 3.00 3.00 - Economic Development 1.00 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 3.00 - Finance: Finance Adminstration 2.15 2.90 2.90 2.90 3.00 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 7.00 7.00 7.00 6.45 6.45 6.70 6.70 - Purchasing 3.50 3.50 3.50 3.50 3.95 3.95 3.70 3.70 - Revenue 7.88 7.88 7.88 7.88 7.88 7.88 7.88 7.88 - Police: Police Administration 6.00 2.00 2.00 2.00 2.00 2.00 3.00 3.00 - Police Support Services (1) 19.00 26.00 27.00 29.26 30.76 30.76 31.26 32.26 1.00 Police Field Operations 80.00 79.00 78.00 78.00 78.00 78.00 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 59.00 59.00 59.00 59.00 59.00 59.00 61.00 61.00 - Fire Prevention 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Fire Training 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Parks and Recreation: Park and Rec Admin 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Government Buildings 5.00 4.00 5.00 4.00 4.00 4.00 4.00 4.00 - Recreation 14.75 14.00 14.50 14.50 14.50 14.50 14.50 14.50 - Park Maintenance Administration 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 - Park Maintenance Operations 15.00 15.00 14.00 14.00 14.00 14.00 14.00 14.00 - Forestry 3.00 5.00 5.00 7.00 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 (2)43.27 43.27 43.15 43.02 43.02 43.02 43.02 43.42 0.40 Library Board Controlled Funds 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 - Library Gifts and Bequests(2)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 7.76 7.76 7.76 7.76 7.76 - Neighborhood & Development Services: Neighborhood & Development Admin 1.55 1.55 1.55 1.30 1.30 1.30 1.30 1.30 - Sustainability Services 1.00 1.00 1.00 - - - - - - Community Development 3.63 3.63 3.63 3.63 3.63 4.00 4.00 4.00 - Neighborhood Outreach 1.95 1.95 1.95 1.70 1.70 1.70 1.70 1.70 - Housing Inspection 6.20 8.30 8.30 8.80 8.80 8.80 8.80 8.80 - Building Inspection 7.30 7.30 7.30 8.80 8.80 7.80 7.80 7.80 - Urban Planning 4.00 4.00 4.00 4.50 4.50 5.50 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 (3)16.00 16.00 16.00 18.00 18.00 18.00 19.40 20.40 1.00 City of Iowa City Personnel Full-Time Equivalents Last Eight Years 309 2018 Adopted 2019 Adopted 2020 Adopted 2021 Adopted 2022 Adopted 2023 Adopted 2024 Adopted 2025 Budget Change in FTEs FY2024-2025 City of Iowa City Personnel Full-Time Equivalents Last Eight Years Transportation Services: Transportation Services Admin 3.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - CBD Maintenance Operations(4) 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - (1.00) Sub-total General Fund 367.18 370.68 372.06 383.84 386.34 387.08 395.98 396.98 1.00 Special Revenue Funds Road Use Tax: Traffic Engineering 3.00 3.00 3.00 3.00 3.00 4.00 4.00 4.00 - Streets System Maintenance 29.00 29.00 29.00 29.00 29.00 29.00 29.25 29.25 - Metro Planning Org of Johnson Co 4.70 5.20 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 37.25 37.75 37.75 37.75 37.75 38.75 39.00 39.00 - Enterprise Funds Parking (4)21.63 21.38 19.63 21.38 21.38 21.88 23.13 24.13 1.00 Transit 50.63 50.38 50.38 51.13 51.13 51.63 53.88 53.88 - Wastewater 26.00 26.00 26.00 26.00 26.00 26.00 26.25 26.25 - Water 31.75 31.75 31.75 31.25 31.25 31.25 32.25 32.25 - Refuse Collection 17.50 17.88 18.88 19.38 19.38 20.38 20.38 20.38 - Landfill 14.00 14.88 15.88 15.88 16.13 16.13 17.13 17.13 - Airport Operations 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Stormwater 1.50 1.50 2.50 2.00 2.00 2.00 2.10 2.10 - Housing Authority(s)9.60 9.50 9.50 10.62 10.62 11.00 12.00 13.00 1.00 Sub-total Enterprise Funds 173.61 174.27 175.52 178.64 178.89 181.27 188.12 190.12 2.00 Total Budgetary Funds 578.04 582.70 585.33 600.23 602.98 607.10 623.10 626.10 3.00 Non-Budgetary Funds Internal Service Funds Equipment 10.75 10.75 10.75 11.75 12.00 11.00 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 10.80 9.80 9.80 9.80 9.80 10.50 10.80 10.80 - Central Services 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 - Sub-total Internal Service Funds 23.85 22.85 22.85 23.85 24.10 23.80 24.10 24.10 - Total Non-Budgetary Funds 23.85 22.85 22.85 23.85 24.10 23.80 24.10 24.10 - Total Full-Time Equivalents 601.89 605.55 608.18 624.08 627.08 630.90 647.20 650.20 3.00 310 (1) A 1.00 FTE Civilan Crime Analyst was added in fiscal year 2025 budget. (2) A .40 FTE Library Assistant III is being reclassified from Library Gifts and Bequests to General Library. (3) A 1.00 FTE Senior Facilities Design and Construction Manager was added in fiscal year 2024. (4) A 1.0 FTE M.W. II - CBD is being moved from CBD Maintenance Operations to Parking. (5) A 1.0 FTE Public Housing Technician was added in fiscal year 2024. City of Iowa City Personnel Full-Time Equivalents Last Eight Years 367.18 370.68 372.06 383.84 386.34 387.08 395.98 396.98 37.25 37.75 37.75 37.75 37.75 38.75 39.00 39.00 173.61 174.27 175.52 178.64 178.89 181.27 188.12 190.12 23.85 22.85 22.85 23.85 24.10 23.80 24.10 24.10 2018 ADOPTED 2019 ADOPTED 2020 ADOPTED 2021 ADOPTED 2022 ADOPTED 2023 ADOPTED 2024 ADOPTED 2025 BUDGET FTE Summary by Fund Type Last Eight Years General Fund Special Revenue Funds Enterprise Funds Internal Service Funds 311 GENERAL FUND Fund Summary Assigned, Committed & Restricted Fund Balance Revenues Expenditures Division Summaries F Y 2 0 2 5 312 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 2025, with revenue & transfers in and expenditures & transfers out projected at $71.1 and $88.1 million, respectively. A. General Fund Revenues Revenues & Transfers In 2022 Actual 2023 Actual 2024 Revised 2025 Budget 2026 Projected Property Taxes 40,379,475$ 40,472,426$ 40,186,840$ 42,127,400$ 43,391,222$ Other City Taxes 3,311,724 3,516,623 3,312,497 3,308,000 3,308,000 Licenses And Permits 2,786,476 2,854,375 2,565,193 2,587,900 2,587,900 Use Of Money And Property 631,248 1,825,450 1,033,209 1,018,100 1,018,100 Intergovernmental 4,045,574 3,918,196 4,223,162 4,394,434 4,208,934 Charges For Fees And Services 1,726,449 1,371,200 1,242,099 1,243,150 1,243,150 Miscellaneous 6,195,617 6,560,881 7,173,558 7,313,701 7,313,701 Other Financial Sources 643,761 658,013 1,084,197 540,600 540,600 Sub-total Revenues:59,720,325 61,177,164 60,820,755 62,533,285 63,611,607 Transfers In 19,238,734 18,106,328 24,044,167 13,753,900 14,222,621 Total Revenues & Transfers In 78,959,059$ 79,283,492$ 84,864,922$ 76,287,185$ 77,834,228$ 313 1. Property Taxes - Property tax revenue of $42.1 million is the primary funding source for General Fund operations, providing approximately 67.3% of total revenue, excluding transfers in, in fiscal year 2025. The fiscal year 2025 budget is an increase of 4.8% over the fiscal year 2024 revised budget of $40.2 million, and there is an average increase of 3.5% 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. Iowa House File 718 – In 2023 the State Legislature passed Iowa House File 718. With this legislation, it eliminated two property tax levies that City was utilizing, the Library Levy and Emergency Levy, and added them to the General Levy. With this change, in fiscal year 2025 the General Levy will move from $8.10 to $8.57. However, also with this legislation since our taxable valuation growth for fiscal year 2025 is greater than 3%, then the $8.57 is reduced to $8.40196. 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 8.1% in revaluation years and 2.4% in non-revaluation years. Valuations reported by the Johnson County Auditor’s office for January 1, 2023 served as the basis for determining property tax revenue in fiscal year 2025. Their report indicates an 18.2% increase in total assessed value in the last year, from $7.37 billion to $8.71 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; 314 3. the State added a reimbursement or “backfill” to jurisdictions for lost revenue due to the rollback of valuation on commercial, industrial, and railroad properties; this “backfill” is locked at the fiscal year 2017 amounts going forward starting in fiscal year 2018; 4. a new multi-residential class of property was added in fiscal year 2017 that has a declining rollback which will decrease each year until fiscal year 2024 when 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 $4.2 billion of assessed valuations. The residential and agricultural rollbacks for fiscal year 2025 are 46.3428% and 71.8370%, respectively, compared to fiscal year 2024 rollbacks of 54.6501% and 91.6430%, respectively. Also, beginning 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 following graph illustrates the impact of the rollback on taxable valuations. 315 2. Other City Taxes - This category, estimated at $3.3 million in fiscal year 2025, includes Hotel Motel Taxes of $1,750,400, $407,800 in gas and electric excise taxes, and $1,116,700 in utility franchise taxes. The fiscal year 2025 budget is an increase of 0.3.% over the fiscal year 2024 revised budget of $3.3 million, and there is an average increase of 7.4% over the last five years. a) Hotel Motel Tax: This revenue source is a state-administered tax. Estimated at $1,750,400 in fiscal year 2025, 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 c) basis of the Iowa Department of Revenue distribution formula. d) 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. $1,116,700 estimate for fiscal year 2025, approximately $753,900 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 $362,800 is for capital improvement projects (CIP) in the right of way. 316 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 2025 budget for Licenses and Permits is estimated at $2.59 million. The fiscal year 2025 revenue is an increase of 0.9% over the fiscal year 2024 revised budget of $2.57 million, but the average over the last five years is an increase of 2.2%. 4. Use of Money & Property - This revenue source consists of interest income and rents and is budgeted at $1,018,100 for fiscal year 2025. The fiscal year 2025 budget is an decrease of 1.5% of the fiscal year 2024 revised budget of $1,033,209; additionally, there is an average increase of 22.8% over the last five years. The decrease from the fiscal year 2024 estimate is from a conservative estimate for interest income; the average increase over the last five years is a result of the increased interest rates. 5. Intergovernmental - This revenue category includes state and federal grants, 28E agreements, and contracts with local governmental entities. Intergovernmental revenue is budgeted at $4.4 million in fiscal year 2025. The fiscal year 2025 budget is an increase of 4.1% of the fiscal year 2024 revised budget of $4.2 million, and there is an average increase of 5.0% over the last five years. The increase in fiscal year 2025 is from an increase in the University of Iowa fire protection contract and public safety grants, 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 $2.4 million in fiscal year 2024, with $1.9 million receipted into the General Fund. The remainder is deposited into the Employee Benefits Fund as reimbursement for a percentage of Fire employee benefits and into the Capital Projects Fund as reimbursements for a percentage of Fire capital asset replacement. 317 Intergovernmental Funding FY2022 Actual FY2023 Actual FY2024 Revised FY2025 Budget FY2026 Projected Local Governmental: 28E Agreements Coralville, Johnson County & Other Governments - Animal Services 265,443$ 262,679$ 287,482$ 308,700$ 308,700$ IC Comm. Schools - Mercer Pool 99,785 104,849 104,850 115,500 115,500 County, Univ Heights, Hills - Library 607,399 629,705 640,498 636,200 636,200 Johnson County - Senior Center 62,430 - 62,430 62,400 62,400 Downtown District - Police Department - 10,000 - 10,000 10,000 University Heights - Fire Department 34,343 36,403 34,343 36,400 36,400 University Heights - Revenue 1,009 1,208 1,009 1,200 1,200 JECC - Accounting 31,391 32,128 32,981 33,805 33,805 Local Governmental Revenue:1,101,800 1,076,972 1,163,593 1,204,205 1,204,205 State Revenue: Public Safety Grants 3,975 6,450 3,975 6,500 6,500 University of Iowa - Fire Protection 1,627,211 1,769,259 1,769,259 1,939,100 1,939,100 Operating Grants 58,765 71,122 55,875 54,000 54,000 Property Tax Credits 900,421 740,556 972,719 860,100 674,600 Other State Grants 10,000 11,381 10,000 20,000 20,000 Total State Revenue:2,600,372 2,598,768 2,811,828 2,879,700 2,694,200 Federal Revenue: Public Safety Grants 243,405 232,456 247,741 305,529 305,529 FEMA 94,997 - - - - Forestry Grants - 10,000 - 5,000 5,000 ARPA 5,000 - - - - Total Federal Revenue:343,402 242,456 247,741 310,529 310,529 Total - Intergovernmental Funding: 4,045,574$ 3,918,196$ 4,223,162$ 4,394,434$ 4,208,934$ 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 2025. The fiscal year 2025 revenue is an increase of 0.1% of the fiscal year 2024 revised budget of $1.24 million, and there is an average increase of 10.5% over the last five years. The relative stagnation in the fiscal year 2025 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 $7.3 million in fiscal year 2025. This category includes a variety of revenue sources, including parking fines ($367,000), magistrate court fines and surcharges related to code enforcement ($161,700) and contributions and donations ($322,800). Also included within this category are internal chargebacks of $5.8 million to the City’s Capital Projects Fund for legal and engineering services, and to the enterprise funds for administrative services. The fiscal year 2025 revenue is an increase of 2.0% of the fiscal year 2024 revised budget of $7.2 million and there is an average increase of 4.1% over the last five years. The average increase amounts are due to the increases in administrative chargebacks. 318 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 $540,600 in fiscal year 2025, which is a decrease of 50.1% from the fiscal year 2024 revised budget of $1.1 million. There is an average decrease of 9.0% over the last five years. Both of these decreases are due to sales of homes within the UniverCity and South District home programs. 9. Transfers In - The category is budgeted at $13.8 million in fiscal year 2025. This includes an approximate $13.5 million transfer-in of the Employee Benefits Levy from the Employee Benefits Fund. This category also includes General Fund intra-fund transfers to equipment replacement reserves and transfers in from other funds to support specific staff positions and expenditures. B. General Fund Expenditures Expenditures & Transfers Out 2022 Actual 2023 Actual 2024 Revised 2025 Budget 2026 Projected Personnel 44,708,975$ 47,046,833$ 51,303,658$ 53,009,800$ 54,600,094$ Services 11,551,445 12,114,439 24,513,112 12,901,130 13,158,042 Supplies 1,698,539 1,773,730 2,156,345 2,183,069 2,266,518 Capital Outlay 2,874,676 2,259,003 6,925,309 1,598,700 1,612,000 Contingency - - 1,072,000 1,400,200 1,716,200 Sub-total Expenditures:60,833,635 63,194,005 85,970,424 71,092,899 73,352,854 Transfers Out 12,229,481 13,185,144 9,500,880 16,932,800 8,763,100 Total Expenditures & Transfers Out 73,063,116$ 76,379,149$ 95,471,304$ 88,025,699$ 82,115,954$ 319 1. Personnel - Personnel costs account for approximately 74.5% of budgeted expenditures (excluding transfers out) within the General Fund in fiscal year 2025. Employee benefit costs are discussed in greater detail in the City Manager Address. 2. Services - Expenditures for services are budgeted at $12.9 million in fiscal year 2025. Initial projections were based on fiscal year 2024 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: $687.577 Aid to Human Service Agencies $372,000 Community Event / Program Funding $362,400 ICCVB – Community / Economic Development Assistance $115,000 Economic Development Assistance 320 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 $2.2 million in fiscal year 2025. 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 $1.6 million in fiscal year 2025 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 $700,200 in fiscal year 2025. In fiscal year 2024, a new contingency was added within the Fire Department to begin preparing for the eventual addition of another fire station and amounts to $700,000 in fiscal year 2025. 7. Transfers Out - This category is budgeted at $16.93 million in fiscal year 2025. 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 $11.09 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 6/30/24 Total Payment FY25 FY25 Principal FY25 Interest 2019 Public Works Facility Loan 6/30/2019 $ 2,100,000 2036 $ 1,571,451 $139,759 $ 116,985 $ 22,774 321 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 $6.4 million from fiscal year 2014 through fiscal year 2023. Emergency Fund’s estimated balance is $5.4 million at the end of fiscal year 2025. 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 $4.7 million was completed for fiscal year 2023. This fund is assigned for implementation of the 2012 Facilities Space Needs Study and Master Plan. General Fund’s unassigned fund balance is relied upon to provide cash flow during the first quarter of the fiscal year as the majority of property taxes are not received until October/November. The following chart demonstrates how expenditures have exceeded receipts in the first three months over the past ten years. 3 Months @ Sept. 30 Receipts Expenditures Shortfall FY2024 9,467,480$ 22,229,714$ (12,762,234)$ 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) 322 D.Long-term Projections Future property tax revenues were projected to grow 3% for fiscal year 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 2025 and 2027 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. 323 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Fund Balance, July 1 50,838,340$ 56,734,282$ 51,627,782$ 59,638,625$ 49,032,243$ 37,293,730$ Revenues: Property Taxes 40,379,475$ 40,472,426$ 40,186,840$ 40,186,840$ 42,127,400$ 43,391,222$ Other City Taxes 3,311,724 3,516,623 3,312,497 3,312,497 3,308,000 3,308,000 Licenses And Permits 2,786,476 2,854,375 2,565,193 2,565,193 2,587,900 2,587,900 Use Of Money And Property 631,248 1,825,450 1,033,209 1,033,209 1,018,100 1,018,100 Intergovernmental 4,045,574 3,918,196 4,223,162 4,223,162 4,394,434 4,208,934 Charges For Fees And Services 1,726,449 1,371,200 1,242,099 1,242,099 1,243,150 1,243,150 Miscellaneous 6,195,617 6,560,881 7,173,558 7,173,558 7,313,701 7,313,701 Other Financial Sources 643,761 658,013 637,197 1,084,197 540,600 540,600 Sub-Total Revenues 59,720,325 61,177,164 60,373,755 60,820,755 62,533,285 63,611,607 Transfers In: Operating Transfers In 19,238,734 18,106,328 13,458,716 24,044,167 13,753,900 14,222,621 Sub-Total Transfers In 19,238,734 18,106,328 13,458,716 24,044,167 13,753,900 14,222,621 Total Revenues & Transfers In 78,959,059$ 79,283,492$ 73,832,471$ 84,864,922$ 76,287,185$ 77,834,228$ Expenditures by Department: City Council 158,711$ 174,794$ 178,611$ 178,611$ 192,500$ 197,524$ City Clerk 560,078 558,190 624,775 668,862 636,705 654,450 City Attorney 850,566 896,859 914,555 927,296 965,048 993,460 City Manager 4,213,343 4,623,702 5,148,107 11,005,248 6,099,840 6,247,066 Finance 4,075,617 4,168,894 5,090,596 5,414,501 5,529,700 5,668,446 Police 14,867,148 15,682,532 17,346,723 18,033,069 17,809,695 18,422,969 Fire 9,112,628 9,506,986 10,313,473 10,339,970 11,178,075 11,742,946 Parks and Recreation 9,670,687 10,338,539 10,567,119 10,773,602 10,639,040 10,924,849 Library 6,934,581 7,226,829 7,877,340 7,981,403 7,887,900 8,079,514 Senior Center 1,032,310 1,053,568 1,154,420 1,184,397 1,147,250 1,173,181 Neighborhood & Development Services 5,858,970 5,162,198 4,830,294 15,361,232 4,924,846 5,047,150 Public Works 2,845,050 3,092,285 3,339,887 3,398,536 3,668,600 3,734,431 Transportation Services 653,947 708,629 684,881 703,697 413,700 426,069 Sub-Total Expenditures 60,833,636 63,194,005 68,070,780 85,970,424 71,092,899 73,312,054 Transfers Out: Capital Project Funding 1,469,331 2,577,878 1,598,470 1,208,470 1,387,800 1,162,800 Capital Project Funding - Facility Reserve - - 1,500,000 2,500,000 9,700,000 1,625,000 GO Bond Abatement 24,620 20,052 20,052 20,052 20,100 20,100 General Levy 169,673 186,560 172,680 172,680 195,600 198,500 Emergency Fund - 258,000 - - - - Facility Master Plan Reserve 5,000,000 4,742,000 - - - - Interfund Loan Repayment to Landfill 111,841 113,531 115,178 115,178 117,000 117,000 Transfers Out - Transit Fund 4,122,880 4,119,501 4,112,978 4,112,978 4,247,200 4,374,600 Transfers Out - Affordable Housing Fund 1,000,000 1,002,662 1,000,000 1,000,000 1,030,000 1,030,000 Miscellaneous Transfers Out 331,135 164,960 346,522 371,522 235,100 235,100 Sub-Total Transfers Out 12,229,481 13,185,144 8,865,880 9,500,880 16,932,800 8,763,100 Total Expenditures & Transfers Out 73,063,116$ 76,379,149$ 76,936,660$ 95,471,304$ 88,025,699$ 82,075,154$ Fund Balance, June 30 56,734,282$ 59,638,625$ 48,523,593$ 49,032,243$ 37,293,730$ 33,052,803$ Restricted / Committed /Assigned 21,107,615 26,116,149 21,690,523 23,418,055 13,628,555 11,925,762 Unassigned Balance 35,626,668$ 33,522,476$ 26,833,069$ 25,614,189$ 23,665,175$ 21,127,042$ % of Revenues & Transfers In 45%42%36%30%31%27% General Fund (1000 - 1027) Fund Summary 324 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Assigned: (Available for current and / or future operations) Library Special Revenue Funds 1,283,827$ 1,341,367$ 1,382,639$ 1,385,329$ 1,356,729$ 1,332,836$ Library Foundation Development (9,330) (11,745) (9,330) (14,062) (14,062) (14,062) Library Equipment Replacement Reserve 424,044 423,954 248,888 204,013 188,413 172,813 Senior Center Gift Funds 820 844 828 852 852 852 Cable Replacement Reserves 143,618 128,171 133,118 138,171 131,171 131,171 Facility Master Plan Reserve 13,000,000 17,728,028 13,492,000 15,228,028 5,528,028 3,903,028 Animal Shelter Bequest Funds 149,918 154,298 150,918 155,298 156,298 157,298 14,992,897$ 19,764,917$ 15,399,062$ 17,097,629$ 7,347,429$ 5,683,936$ Committed: (Available for current and / or future operations) Emergency Funds 5,156,737$ 5,414,737$ 5,414,737$ 5,414,737$ 5,414,737$ 5,414,737$ 5,156,737$ 5,414,737$ 5,414,737$ 5,414,737$ 5,414,737$ 5,414,737$ Restricted: (Not available for general operations) Police Forfeiture Share 259,483$ 229,156$ 177,933$ 198,056$ 158,556$ 119,056$ Police Abandon Property 25,866 31,132 25,866 31,132 31,132 31,132 Cemetery Perpetual Care 122,131 125,706 122,425 126,000 126,200 126,400 Public Art 550,500 550,500 550,500 550,500 550,500 550,500 957,981$ 936,495$ 876,725$ 905,689$ 866,389$ 827,089$ Total Assigned / Committed / Restricted:21,107,615$ 26,116,149$ 21,690,523$ 23,418,055$ 13,628,555$ 11,925,762$ Unassigned 35,626,668 33,522,476 26,833,069 25,614,189 23,625,175 21,046,242 General Fund Ending Fund Balance 56,734,282$ 59,638,625$ 48,523,593$ 49,032,243$ 37,253,730$ 32,972,003$ General Fund Assigned, Committed & Restricted Fund Balance 325 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Property Taxes Property Taxes 40,379,475$ 40,472,426$ 40,186,840$ 40,186,840$ 42,127,400$ 43,391,222$ Other City Taxes Gas/Electric Excise Tax 419,718 481,830 418,070 418,070 407,800 407,800 Mobile Home Tax 34,827 32,567 34,827 34,827 33,100 33,100 Hotel/Motel Tax 1,708,182 1,885,263 1,708,100 1,708,100 1,750,400 1,750,400 Utility Franchise Tax 1,148,998 1,116,963 1,151,500 1,151,500 1,116,700 1,116,700 Licenses And Permits General Use Permits 99,130 104,127 102,610 102,610 102,100 102,100 Food & Liquor Licenses 181,740 118,650 181,740 181,740 116,700 116,700 Professional License 2,755 2,155 2,755 2,755 2,000 2,000 Franchise Fees 540,221 508,934 540,200 540,200 470,000 470,000 Construction Permit & Inspection Fees 1,899,487 2,060,778 1,676,600 1,676,600 1,836,100 1,836,100 Miscellaneous Licenses & Permits 63,143 59,731 61,288 61,288 61,000 61,000 Use Of Money And Property Interest Revenues 239,339 1,421,341 636,922 636,922 629,900 629,900 Rents 367,055 394,781 382,977 382,977 381,400 381,400 Royalties & Commissions 24,854 9,328 13,310 13,310 6,800 6,800 Intergovernmental Federal Intergovernmental Revenue 317,824 242,456 247,741 247,741 310,529 310,529 Property Tax Credits 900,421 740,556 972,719 972,719 860,100 674,600 State 28E Agreements 1,627,211 1,769,259 1,769,259 1,769,259 1,939,100 1,939,100 Operating Grants 58,765 71,122 55,875 55,875 54,000 54,000 Disaster Assistance 25,577 1,381 - - - - Other State Grants 13,975 16,450 13,975 13,975 26,500 26,500 Local 28E Agreements 1,101,801 1,076,972 1,163,593 1,163,593 1,204,205 1,204,205 Charges For Fees And Services Building & Development 992,247 524,354 465,346 465,346 410,350 410,350 Police Services 51,726 101,476 80,000 80,000 80,000 80,000 Animal Care Services 19,403 12,826 19,403 19,403 12,800 12,800 Fire Services 11,820 9,060 9,300 9,300 9,100 9,100 Culture & Recreation 571,135 637,499 594,123 594,123 644,100 644,100 Library Charges - 4 - - - - Miscellaneous Charges For Services 64,417 66,787 58,226 58,226 67,000 67,000 Water Charges 3,403 5,470 3,403 3,403 5,400 5,400 Refuse Charges 175 444 175 175 400 400 Parking Charges 12,123 13,280 12,123 12,123 14,000 14,000 Miscellaneous Code Enforcement 124,454 159,632 280,731 280,731 161,700 161,700 Parking Fines 306,634 210,641 306,634 306,634 367,000 367,000 Library Fines & Fees 2,941 1,576 1,000 1,000 1,000 1,000 Contributions & Donations 289,288 366,341 532,306 532,306 322,800 322,800 Printed Materials 22,376 18,644 20,226 20,226 17,300 17,300 Animal Adoption 57,840 60,491 57,840 57,840 60,500 60,500 Miscellaneous Merchandise 8,989 12,594 10,164 10,164 10,200 10,200 Intra-City Charges 5,025,756 5,335,960 5,560,279 5,560,279 5,884,200 5,884,200 Other Miscellaneous Revenue 355,959 392,999 402,997 402,997 487,001 487,001 Special Assessments 1,381 2,003 1,381 1,381 2,000 2,000 Other Financial Sources Sale Of Assets 388,777 514,235 445,400 892,400 420,900 420,900 Loans 254,984 143,778 191,797 191,797 119,700 119,700 Total Revenues 59,720,325$ 61,177,164$ 60,373,755$ 60,820,755$ 62,533,285$ 63,611,607$ General Fund Revenues by Type 326 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection City Council City Council 158,711$ 174,794$ 178,611$ 178,611$ 192,500$ 197,524$ City Clerk City Clerk 560,078 558,190 624,775 668,862 636,705 654,450 City Attorney City Attorney 850,566 896,859 914,555 927,296 965,048 993,460 City Manager City Manager 781,713 842,435 989,712 996,662 1,075,650 1,105,419 Communications Office 1,034,844 1,203,840 1,362,875 1,406,644 1,448,785 1,481,811 Human Resources 663,113 668,918 678,871 791,260 745,555 765,131 Human Rights 488,582 507,395 661,764 1,660,957 697,600 715,685 Economic Development 1,024,806 1,070,464 1,098,832 5,746,722 1,265,500 1,292,638 Climate Action & Outreach 220,285 330,650 356,053 403,003 866,750 886,382 Finance Finance Adminstration 1,822,734 1,742,092 2,535,841 2,817,398 2,870,800 2,936,146 Accounting 731,986 749,488 836,675 852,196 894,600 920,287 Purchasing 420,359 443,718 484,702 493,274 484,800 498,814 Revenue 1,100,538 1,233,596 1,233,378 1,251,633 1,279,500 1,313,199 Police Police Administration 894,270 921,228 978,748 1,037,436 851,700 874,046 Police Support Services 3,262,492 3,127,903 3,943,075 4,082,567 4,125,250 4,242,291 Police Field Operations 10,710,385 11,633,401 12,424,900 12,913,066 12,832,745 13,306,632 Fire Fire Administration 939,508 922,086 1,387,032 1,401,739 1,714,500 2,051,101 Fire Emergency Operations 7,767,676 8,158,210 8,480,642 8,490,115 8,998,900 9,214,543 Fire Prevention 223,789 230,199 254,126 256,443 248,275 255,037 Fire Training 181,656 196,491 191,673 191,673 216,400 222,265 Parks and Recreation Park and Rec Admin 555,641 425,768 460,100 464,733 460,550 473,176 Government Buildings 809,797 887,278 874,387 910,337 864,600 899,225 Recreation 3,322,606 3,718,277 3,787,922 3,816,880 3,835,150 3,941,294 Park Maintenance 4,568,047 4,878,146 5,015,710 5,145,702 5,028,950 5,148,868 Cemetery Operations 414,596 429,070 429,000 435,950 449,790 462,286 Library Library Operations 6,734,816 7,026,107 7,638,449 7,740,195 7,646,500 7,830,872 Library Development Office 199,765 200,722 238,891 241,208 241,400 248,642 Senior Center Senior Center 1,032,310 1,053,568 1,154,420 1,184,397 1,147,250 1,173,181 Neighborhood & Dvlpmt Services Neighborhood & Dvlpmt Admin 274,067 278,962 285,096 288,108 304,611 313,333 Neighborhood Services 3,879,833 3,158,276 2,537,256 12,842,389 2,571,485 2,627,209 Development Services 1,705,069 1,724,960 2,007,942 2,230,735 2,048,750 2,106,608 Public Works Public Works Administration 539,799 613,193 588,437 595,387 624,200 640,467 Engineering Services 2,305,251 2,479,092 2,751,450 2,803,149 3,044,400 3,093,964 Transportation Services Administration 653,947 708,629 684,881 703,697 413,700 426,069 Total Expenditures 60,833,636$ 63,194,005$ 68,070,780$ 85,970,424$ 71,092,899$ 73,312,054$ General Fund Expenditures by Department and Division 327 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 158,711$ 174,794$ 178,611$ 178,611$ 192,500$ 197,524$ Total Revenues 158,711$ 174,794$ 178,611$ 178,611$ 192,500$ 197,524$ Expenditures: Personnel 104,091$ 106,212$ 113,047$ 113,047$ 117,400$ 120,922$ Services 53,362 65,320 57,640 57,640 69,200 70,584 Supplies 1,258 3,262 7,924 7,924 5,900 6,018 Total Expenditures 158,711$ 174,794$ 178,611$ 178,611$ 192,500$ 197,524$ Personnel Services - FTE 2022 2023 2024 2024 2025 City Council 7.00 7.00 7.00 7.00 7.00 Total Personnel 7.00 7.00 7.00 7.00 7.00 Division: City Council Activity: City Council (110100) City Council Department 328 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 430,987$ 498,928$ 580,300$ 624,387$ 564,580$ 581,823$ Licenses And Permits Professional License 1,255 680 1,255 1,255 600 600 Miscellaneous Code Enforcement 101,073 37,804 6,000 6,000 37,800 37,800 Other Miscellaneous Revenue 6,990 8,407 6,990 6,990 8,400 8,400 Printed Materials 105 202 105 105 200 200 Total Revenues 540,410$ 546,021$ 594,650$ 638,737$ 611,580$ 628,823$ Expenditures: Personnel 446,372$ 473,257$ 491,286$ 500,553$ 501,100$ 516,133$ Services 92,608 70,999 101,980 136,800 109,280 111,466 Supplies 1,431 1,765 1,384 1,384 1,200 1,224 Total Expenditures 540,410$ 546,021$ 594,650$ 638,737$ 611,580$ 628,823$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 19,668$ 12,169$ 30,125$ 30,125$ 25,125$ 25,628$ Total Revenues 19,668$ 12,169$ 30,125$ 30,125$ 25,125$ 25,628$ Expenditures: Personnel 126$ -$ -$ -$ -$ -$ Services 19,542 12,169 30,125 30,125 25,125 25,628 Total Expenditures 19,668$ 12,169$ 30,125$ 30,125$ 25,125$ 25,628$ Division: City Clerk Activity: Community Police Review Board (120200) Division: City Clerk Activity: City Clerk (120100) City Clerk Department 329 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 816,380$ 801,665$ 818,383$ 831,124$ 865,848$ 892,799$ Miscellaneous Code Enforcement 306 337 306 306 300 300 Intra-City Charges 32,984 93,390 95,866 95,866 97,400 98,861 Other Miscellaneous Revenue 896 1,467 - - 1,500 1,500 Total Revenues 850,566$ 896,859$ 914,555$ 927,296$ 965,048$ 993,460$ Expenditures: Personnel 795,634$ 844,449$ 857,794$ 870,535$ 911,100$ 938,433$ Services 41,781 43,434 45,169 45,169 42,140 42,983 Supplies 11,617 7,726 11,592 11,592 11,808 12,044 Capital Outlay 1,534 1,250 - - - - Total Expenditures 850,566$ 896,859$ 914,555$ 927,296$ 965,048$ 993,460$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Division: City Attorney Activity: City Attorney (130100) City Attorney Department 330 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 781,713$ 837,325$ 989,712$ 996,662$ 1,070,650$ 1,105,419$ Miscellaneous Miscellaneous Merchandise - 4,996 - - 5,000 - Other Financial Sources Sale Of Assets - 114 - - - - Total Revenues 781,713$ 842,321$ 989,712$ 996,662$ 1,075,650$ 1,105,419$ Expenditures: Personnel 557,296$ 642,530$ 771,794$ 778,744$ 825,600$ 850,368$ Services 216,011 197,177 214,133 214,133 245,350 250,257 Supplies 8,405 2,728 3,785 3,785 4,700 4,794 Total Expenditures 781,713$ 842,435$ 989,712$ 996,662$ 1,075,650$ 1,105,419$ Personnel Services - FTE 2022 2023 2024 2024 2025 Assistant To The City Manager 1.00 1.00 - - - Assistant 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 1.00 Grants Manager - - 1.00 1.00 1.00 Total Personnel 3.00 3.00 4.00 4.00 4.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 525,671$ 668,521$ 796,686$ 831,188$ 842,200$ 865,448$ Total Revenues 525,671$ 668,521$ 796,686$ 831,188$ 842,200$ 865,448$ Expenditures: Personnel 396,382$ 498,926$ 590,522$ 605,024$ 640,400$ 659,612$ Services 54,851 65,903 82,364 82,364 73,800 75,276 Supplies 67,141 99,145 123,800 143,800 128,000 130,560 Capital Outlay 7,296 4,547 - - - - Total Expenditures 525,671$ 668,521$ 796,686$ 831,188$ 842,200$ 865,448$ Personnel Services - FTE 2022 2023 2024 2024 2025 Communications Creative Assistant 0.63 0.63 1.00 1.00 1.00 Communications Aide 1.26 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 Outreach and Engagement Spec - - 1.00 1.00 1.00 Public Safety Information Officer 1.00 1.00 1.00 1.00 1.00 Total Personnel 4.89 4.89 6.26 6.26 6.26 City Manager Department Division: City Manager Activity: City Manager (210100) Division: Communications Office Activity: Communications Office (210200) 331 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy -$ 938$ 25,989$ 35,256$ 119,585$ 136,363$ Licenses And Permits Franchise Fees 540,221 508,934 540,200 540,200 470,000 470,000 Total Revenues 540,221$ 509,872$ 566,189$ 575,456$ 589,585$ 606,363$ Expenditures: Personnel 422,842$ 446,862$ 475,171$ 484,438$ 498,600$ 513,558$ Services 81,738 61,084 84,858 84,858 86,985 88,725 Supplies 3,611 1,926 6,160 6,160 4,000 4,080 Total Expenditures 508,191$ 509,872$ 566,189$ 575,456$ 589,585$ 606,363$ - Personnel Services - FTE 2022 2024 2024 2025 Communications Tech - Cable 1.00 1.00 1.00 1.00 1.00 Media Production Assistant 1.00 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 Total Personnel 4.00 4.00 4.00 4.00 4.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Transfer In: Transfer-In from Cable Operations 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Total Transfer In 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Expenditures: Capital Outlay 982$ 25,447$ -$ -$ 17,000$ 10,000$ Total Expenditures 982$ 25,447$ -$ -$ 17,000$ 10,000$ Division: Communications Office Activity: Cable Administration (210251) Division: Communications Office Activity: Cable Reserves (210257) 332 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 645,180$ 655,808$ 669,638$ 782,027$ 735,555$ 755,131$ Charges For Fees And Services Miscellaneous Charges For Services 60 - 60 60 - - Intra-City Charges 17,701 13,089 9,000 9,000 10,000 10,000 Other Miscellaneous Revenue 172 21 173 173 - - Total Revenues 663,113$ 668,918$ 678,871$ 791,260$ 745,555$ 765,131$ Expenditures: Personnel 419,596$ 434,333$ 447,317$ 454,268$ 466,500$ 480,495$ Services 187,626 173,418 164,753 270,191 211,435 215,664 Supplies 55,890 61,167 66,801 66,801 67,620 68,972 Total Expenditures 663,113$ 668,918$ 678,871$ 791,260$ 745,555$ 765,131$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 333 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 481,867$ 505,800$ 660,489$ 665,122$ 696,200$ 714,385$ Licenses And Permits Miscellaneous Licenses & Permits 150 120 150 150 100 - Miscellaneous Other Miscellaneous Revenue 1,125 1,475 1,125 1,125 1,300 1,300 Total Revenues 483,142$ 507,395$ 661,764$ 666,397$ 697,600$ 715,685$ Expenditures: Personnel 271,496$ 259,316$ 387,753$ 392,386$ 413,300$ 425,699$ Services 187,943 230,186 254,850 254,850 264,100 269,382 Supplies 23,703 17,893 19,161 19,161 20,200 20,604 Total Expenditures 483,142$ 507,395$ 661,764$ 666,397$ 697,600$ 715,685$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Outreach and Engagement Spec - - 1.00 1.00 1.00 Total Personnel 2.00 2.00 3.00 3.00 3.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget 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: Equity & Human Rights Activity: Equity & Human Rights (210400) Division: Equity & Human Rights Activity: Black Lives Matter (210410) 334 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 765,635$ 595,261$ 731,532$ 5,379,422$ 825,100$ 852,238$ Other City Taxes Hotel/Motel Tax 243,807 457,340 362,300 362,300 430,400 430,400 Use Of Money And Property Rents 15,365 17,863 5,000 5,000 10,000 10,000 Total Revenues & Transfer In 1,024,806$ 1,070,464$ 1,098,832$ 5,746,722$ 1,265,500$ 1,292,638$ Expenditures: Personnel 166,215$ 170,785$ 175,628$ 177,945$ 182,800$ 188,284$ Services 858,485 899,656 923,179 1,018,752 1,082,700 1,104,354 Supplies 107 23 25 25 - - Capital Outlay - - - 4,550,000 - - Total Expenditures 1,024,806$ 1,070,464$ 1,098,832$ 5,746,722$ 1,265,500$ 1,292,638$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Capital Outlay 2024 2024 2025 Land -$ 4,550,000$ -$ -$ 4,550,000$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 220,285$ 330,650$ 356,053$ 403,003$ 866,750$ 886,382$ - Total Revenues & Transfer In 220,285$ 330,650$ 356,053$ 403,003$ 866,750$ 886,382$ Expenditures: Personnel 171,873$ 284,562$ 311,076$ 318,026$ 329,700$ 339,591$ Services 28,681 28,977 24,687 64,687 405,250 413,355 Supplies 19,731 17,111 20,290 20,290 81,800 83,436 Capital Outlay - - - - 50,000 50,000 Total Expenditures 220,285$ 330,650$ 356,053$ 403,003$ 866,750$ 886,382$ Personnel Services - FTE 2022 2023 2024 2024 2025 Sustainability Coordinator 1.00 1.00 1.00 1.00 1.00 Climate Action Analyst 1.00 1.00 1.00 1.00 1.00 Climate Action Engagement Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 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. Capital Outlay 2024 2024 2025 Energy Efficiency Improvements -$ -$ 50,000$ -$ -$ 50,000$ Division: Economic Development Activity: Economic Development (210510) Division: Climate Action & Outreach Activity: Climate Action & Outreach (210610) * 335 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: Property Taxes 34,033,856$ 34,112,209$ 33,871,526$ 33,871,526$ 36,443,900$ 37,537,217$ Other City Taxes Gas/Electric Excise Tax 353,752 406,103 352,364 352,364 352,800 352,800 Mobile Home Tax 29,353 27,448 29,353 29,353 29,000 29,000 Licenses And Permits Food & Liquor Licenses 181,600 118,580 181,600 181,600 116,700 116,700 General Use Permits 84,628 91,487 84,628 84,628 91,400 91,400 Use Of Money And Property Interest Revenues 206,318 1,339,012 594,532 594,532 590,000 590,000 Intergovernmental Property Tax Credits 758,905 624,177 819,839 819,839 735,800 579,430 Miscellaneous Code Enforcement 10,823 98,911 260,823 260,823 98,900 98,900 Intra-City Charges 4,079,478 4,189,393 4,392,884 4,392,884 4,637,800 4,707,367 Other Miscellaneous Revenue 123 456 123 123 500 500 Parking Fines 306,634 210,641 306,634 306,634 367,000 367,000 Other Financial Sources Sale Of Assets 126,002 11,900 - - - - Transfer In - Business Type Funds 21,699 22,936 22,936 22,936 30,700 31,314 Total Revenues & Transfer In 40,193,169$ 41,253,253$ 40,917,242$ 40,917,242$ 43,494,500$ 44,501,628$ Expenditures: Personnel 351,755$ 328,570$ 409,970$ 415,182$ 451,800$ 465,354$ Services 66,840 110,686 71,650 73,529 70,200 71,604 Supplies 40,454 29,323 32,229 30,350 27,400 27,948 Capital Outlay 1,997 - - - - - Total Expenditures 461,046$ 468,579$ 513,849$ 519,061$ 549,400$ 564,906$ Personnel Services - FTE 2022 2023 2024 2024 2025 Assistant Finance Director 0.10 0.10 0.30 0.30 0.30 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 0.70 0.70 0.70 Total Personnel 3.00 3.00 3.00 3.00 3.00 Division: Finance Adminstration Activity: Finance Adminstration (310100) Finance Department 336 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Property Taxes 1,220,189$ 1,222,995$ 1,214,361$ 1,214,361$ 1,563,300$ 1,610,199$ Other City Taxes Gas/Electric Excise Tax 12,684 14,562 12,635 12,635 15,100 15,100 Mobile Home Tax 1,053 984 1,053 1,053 900 900 Intergovernmental Property Tax Credits 27,212 22,378 29,397 29,397 29,400 23,800 Miscellaneous Intra-City Charges 11,238 - 12,000 12,000 - - Total Revenues 1,272,375$ 1,260,919$ 1,269,446$ 1,269,446$ 1,608,700$ 1,649,999$ Expenditures: Personnel 132,833$ 134,984$ 136,879$ 139,196$ 141,600$ 145,848$ Services 1,089,352 1,113,437 1,202,979 1,202,979 1,469,500 1,498,890 Supplies 7,371 8,030 7,495 7,495 7,500 7,650 Total Expenditures 1,229,557$ 1,256,451$ 1,347,353$ 1,349,670$ 1,618,600$ 1,652,388$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: Other City Taxes Hotel/Motel Tax 192,673$ 55,903$ 259,000$ 259,000$ 150,000$ 150,000$ Utility Franchise Tax 375,218 362,878 375,200 375,200 362,800 362,800 Use Of Money And Property Interest Revenues - 4,838 - - - - Rents 7,800 10,400 7,800 7,800 10,400 10,400 Transfer-In - Employee Benefits 12,461,141 12,843,344 13,192,818 13,778,416 13,527,100 13,932,913 Total Revenues & Transfer In 13,036,831$ 13,277,363$ 13,834,818$ 14,420,416$ 14,050,300$ 14,456,113$ Expenditures: Services 115,169$ 17,062$ 2,639$ 276,667$ 2,600$ 2,652$ Contingency - - 672,000 672,000 700,200 716,200 Total Expenditures 115,169$ 17,062$ 674,639$ 948,667$ 702,800$ 718,852$ Division: Finance Administration Activity: Non-Operational Admin (310710) Division: Finance Administration Activity: Tort Liability (310630) 337 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ -$ -$ -$ Intergovernmental Federal Intergovernmental Revenue 36,005 - - - - - Disaster Assistance 12,843 - - - - - Total Revenues 48,848$ -$ -$ -$ -$ -$ Expenditures: Supplies 200$ -$ -$ -$ -$ -$ Total Expenditures 200$ -$ -$ -$ -$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 16,761$ -$ -$ -$ -$ -$ Total Revenues 16,761$ -$ -$ -$ -$ -$ Expenditures: Services 764$ -$ -$ -$ -$ -$ Capital Outlay 15,998 - - - - - Total Expenditures 16,761$ -$ -$ -$ -$ -$ Division: Finance Administration Activity: Disaster Assistance (310720/310730) Division: Finance Administration Activity: Emergency Fund (310712) 338 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 692,502$ 708,238$ 795,601$ 811,122$ 851,695$ 877,382$ Intergovernmental Local 28E Agreements 31,391 32,128 32,981 32,981 33,805 33,805 Miscellaneous Other Miscellaneous Revenue 6,712 7,109 6,712 6,712 7,100 7,100 Special Assessments 1,381 2,003 1,381 1,381 2,000 2,000 Other Financial Sources Sale Of Assets - 10 - - - - Total Revenues 731,986$ 749,488$ 836,675$ 852,196$ 894,600$ 920,287$ Expenditures: Personnel 653,702$ 651,173$ 719,593$ 735,114$ 779,500$ 802,885$ Services 74,832 94,008 113,117 113,117 111,200 113,424 Supplies 3,452 4,307 3,965 3,965 3,900 3,978 Total Expenditures 731,986$ 749,488$ 836,675$ 852,196$ 894,600$ 920,287$ Personnel Services - FTE 2022 2023 2024 2024 2025 Account Clerk - Accounting 1.00 1.00 - - - Accounting Coordinator 1.00 1.00 1.00 1.00 1.00 Senior Accountant - Payroll 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 0.45 0.45 0.70 0.70 0.70 Senior Accountant - Accounting 2.00 2.00 2.00 2.00 2.00 Senior Accounts Payable Clerk 1.00 1.00 2.00 2.00 2.00 Total Personnel 6.45 6.45 6.70 6.70 6.70 Division: Accounting Activity: Accounting (310200) 339 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 406,969$ 431,033$ 472,568$ 481,140$ 472,300$ 486,314$ Use Of Money And Property Miscellaneous Printed Materials 10 44 - - - - Other Miscellaneous Revenue 11,195 10,415 9,950 9,950 10,400 10,400 Other Commissions 2,184 2,120 2,184 2,184 2,100 2,100 Other Financial Sources Sale Of Assets - 106 - - - - Total Revenues 420,359$ 443,718$ 484,702$ 493,274$ 484,800$ 498,814$ Expenditures: Personnel 374,148$ 396,163$ 432,164$ 440,736$ 431,800$ 444,754$ Services 45,675 47,050 52,038 52,038 52,500 53,550 Supplies 536 505 500 500 500 510 Total Expenditures 420,359$ 443,718$ 484,702$ 493,274$ 484,800$ 498,814$ Personnel Services - FTE 2022 2023 2024 2024 2025 Assistant Finance Director 0.45 0.45 - - - Buyer I - Purchasing 1.00 1.00 1.00 1.00 1.00 Buyer II 1.00 1.00 1.00 1.00 1.00 Finance Director - - 0.20 0.20 0.20 Procurement Coordinator 1.00 1.00 1.00 1.00 1.00 Purchasing Assistant 0.50 0.50 0.50 0.50 0.50 Total Personnel 3.95 3.95 3.70 3.70 3.70 Division: Purchasing Activity: Purchasing (310300) 340 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 1,083,059$ 1,214,932$ 1,213,797$ 1,232,052$ 1,261,000$ 1,294,699$ Charges For Fees And Services Water Charges 3,403 5,470 3,403 3,403 5,400 5,400 Intergovernmental Local 28E Agreements 1,009 1,208 1,009 1,009 1,200 1,200 Miscellaneous Contributions & Donations 12,822 11,937 15,000 15,000 11,900 11,900 Other Miscellaneous Revenue 206 30 169 169 - - Other Financial Sources Sale Of Assets 39 19 - - - - Total Revenues 1,100,538$ 1,233,596$ 1,233,378$ 1,251,633$ 1,279,500$ 1,313,199$ Expenditures: Personnel 673,781$ 745,026$ 765,402$ 783,657$ 810,900$ 835,227$ Services 417,006 478,170 458,301 458,301 461,400 470,628 Supplies 9,751 10,400 9,675 9,675 7,200 7,344 Total Expenditures 1,100,538$ 1,233,596$ 1,233,378$ 1,251,633$ 1,279,500$ 1,313,199$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 341 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 880,934$ 903,270$ 975,148$ 1,033,836$ 847,100$ 869,446$ Miscellaneous Other Miscellaneous Revenue 13,337 17,958 3,600 3,600 4,600 4,600 Total Revenues 894,270$ 921,228$ 978,748$ 1,037,436$ 851,700$ 874,046$ Expenditures: Personnel 335,061$ 409,664$ 508,763$ 515,713$ 531,200$ 547,136$ Services 514,651 478,949 444,159 495,897 291,800 297,636 Supplies 44,558 32,615 25,826 25,826 28,700 29,274 Capital Outlay - - - - - - Total Expenditures 894,270$ 921,228$ 978,748$ 1,037,436$ 851,700$ 874,046$ Personnel Services - FTE 2022 2023 2024 2024 2025 Police Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Police Lieutenant-Internal Affairs - - 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 3.00 3.00 3.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 367,101$ 393,079$ 442,412$ 453,995$ 448,000$ 461,039$ Total Revenues 367,101$ 393,079$ 442,412$ 453,995$ 448,000$ 461,039$ Expenditures: Personnel 324,864$ 354,566$ 381,993$ 393,576$ 407,900$ 420,137$ Services 40,346 36,421 58,169 58,169 37,200 37,944 Supplies 1,892 2,092 2,250 2,250 2,900 2,958 Total Expenditures 367,101$ 393,079$ 442,412$ 453,995$ 448,000$ 461,039$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 342 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 423,575$ 233,166$ 671,558$ 717,533$ 914,166$ 940,785$ Intergovernmental Local 28E Agreements - 10,000 - - 10,000 10,000 Miscellaneous Contributions & Donations - 333 - - - - Total Revenues 423,575$ 243,499$ 671,558$ 717,533$ 924,166$ 950,785$ Expenditures: Personnel 407,885$ 224,378$ 580,933$ 584,408$ 813,566$ 837,973$ Services 7,186 8,799 73,445 115,945 83,300 84,966 Supplies 8,503 10,322 17,180 17,180 27,300 27,846 Total Expenditures 423,575$ 243,499$ 671,558$ 717,533$ 924,166$ 950,785$ Personnel Services - FTE 2022 2023 2024 2024 2025 Comm Serv Officer - Community Outreach 1.50 1.50 1.50 1.50 1.50 Civilian Crime Analyst - - - - 1.00 Police Officer 4.00 4.00 4.00 4.00 5.00 Total Personnel 5.50 5.50 5.50 5.50 7.50 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 59,890$ 64,202$ 96,090$ 96,090$ 99,600$ 102,583$ Total Revenues 59,890$ 64,202$ 96,090$ 96,090$ 99,600$ 102,583$ Expenditures: Personnel 59,460$ 63,568$ 95,640$ 95,640$ 99,100$ 102,073$ Supplies 430 634 450 450 500 510 Total Expenditures 59,890$ 64,202$ 96,090$ 96,090$ 99,600$ 102,583$ Division: Police Support Services Activity: Crime Prevention (410220) Division: Police Support Services Activity: Crossing Guards (410230) 343 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 626,989$ 598,123$ 625,775$ 635,042$ 514,434$ 528,669$ Miscellaneous Printed Materials 12,087 5,080 10,305 10,305 4,000 4,000 Other Miscellaneous Revenue 891 1,821 300 300 - - Total Revenues 639,967$ 605,024$ 636,380$ 645,647$ 518,434$ 532,669$ Expenditures: Personnel 515,966$ 488,801$ 479,627$ 488,894$ 386,634$ 398,233$ Services 115,417 110,898 113,968 113,968 106,200 108,324 Supplies 8,584 5,325 42,785 42,785 25,600 26,112 Total Expenditures 639,967$ 605,024$ 636,380$ 645,647$ 518,434$ 532,669$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 1.00 1.00 - - - Total Personnel 6.00 6.00 5.00 5.00 4.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 849,179$ 835,975$ 1,008,886$ 1,026,261$ 1,000,400$ 1,030,346$ Miscellaneous Other Miscellaneous Revenue 190 - 1,310 1,310 1,150 1,150 Total Revenues 849,369$ 835,975$ 1,010,196$ 1,027,571$ 1,001,550$ 1,031,496$ Expenditures: Personnel 841,372$ 826,867$ 999,378$ 1,016,753$ 991,500$ 1,021,245$ Services 7,860 9,108 9,368 9,368 8,900 9,078 Supplies 137 - 1,450 1,450 1,150 1,173 Total Expenditures 849,369$ 835,975$ 1,010,196$ 1,027,571$ 1,001,550$ 1,031,496$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Captain 1.00 1.00 1.00 1.00 1.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Support Services Supervisor 1.00 1.00 1.00 1.00 1.00 Accreditation Manager - - 0.50 0.50 0.50 Total Personnel 7.00 7.00 7.50 7.50 7.50 Division: Police Support Services Activity: Police Support Admin (410250/410260) Division: Police Support Services Activity: Records & Identification (410240) 344 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 453,153$ 462,352$ 453,064$ 508,356$ 501,900$ 532,119$ Licenses And Permits Miscellaneous Licenses & Permits 59,938 58,456 59,938 59,938 60,000 60,000 Use Of Money And Property Interest Revenues 557 4,380 1,282 1,282 1,000 1,000 Intergovernmental Local 28E Agreements 265,443 262,679 287,482 287,482 308,700 308,700 Charges For Fees And Services Animal Care Services 19,403 12,826 19,403 19,403 12,800 12,800 Miscellaneous Charges For Services 8,480 8,690 8,480 8,480 8,700 8,700 Miscellaneous Animal Adoption 57,840 60,491 57,840 57,840 60,500 60,500 Code Enforcement 768 3,306 768 768 3,300 3,300 Contributions & Donations 42,284 74,750 173,454 173,454 93,900 93,900 Miscellaneous Merchandise 4,929 3,973 4,929 4,929 4,000 4,000 Other Miscellaneous Revenue 9,795 34,221 9,799 9,799 78,700 78,700 Other Financial Sources Sale Of Assets - - 10,000 10,000 - - Total Revenues 922,591$ 986,124$ 1,086,439$ 1,141,731$ 1,133,500$ 1,163,719$ Expenditures: Personnel 628,499$ 656,015$ 730,420$ 749,486$ 754,900$ 777,547$ Services 222,665 232,389 253,767 289,993 254,800 259,896 Supplies 71,427 97,720 102,252 102,252 123,800 126,276 Total Expenditures 922,591$ 986,124$ 1,086,439$ 1,141,731$ 1,133,500$ 1,163,719$ Personnel Services - FTE 2022 2023 2024 2024 2025 Animal Care Technician 2.00 2.00 2.00 2.00 2.00 Animal Center Assistant 1.26 1.26 1.26 1.26 1.26 Animal Center Assistant II 1.00 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 1.00 1.00 Total Personnel 7.26 7.26 8.26 8.26 8.26 Division: Police Support Services Activity: Animal Services (4104*) 345 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 8,378,906$ 8,621,460$ 9,447,933$ 9,926,911$ 9,626,370$ 10,033,605$ Other City Taxes Hotel/Motel Tax 463,233 868,946 688,300 688,300 740,000 740,000 Intergovernmental Federal Intergovernmental Revenue 64,277 61,506 82,800 82,800 119,000 119,000 Disaster Assistance 2,574 25 - - - - Other State Grants 3,975 6,450 3,975 3,975 6,500 6,500 Charges For Fees And Services Fire Services 9,120 6,960 6,600 6,600 7,000 7,000 Miscellaneous Code Enforcement 6,608 440 6,608 6,608 400 400 Other Miscellaneous Revenue 2,893 333 2,893 2,893 300 300 Contributions & Donations 1,500 2,700 - - - - Other Financial Sources Sale Of Assets 29,019 22,160 60,400 60,400 40,400 40,400 Total Revenues 8,962,105$ 9,590,980$ 10,299,509$ 10,778,487$ 10,539,970$ 10,947,205$ Expenditures: Personnel 8,096,779$ 8,724,530$ 9,133,215$ 9,163,331$ 9,485,600$ 9,770,168$ Services 518,986 502,796 563,373 563,373 512,470 522,719 Supplies 172,701 133,394 146,031 164,271 170,900 174,318 Capital Outlay 173,640 230,260 456,890 887,512 371,000 480,000 Total Expenditures 8,962,105$ 9,590,980$ 10,299,509$ 10,778,487$ 10,539,970$ 10,947,205$ Personnel Services - FTE 2022 2023 2024 2024 2025 Community Service Officer 2.00 2.00 2.00 2.00 2.00 Police Captain 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 3.00 3.00 3.00 3.00 3.00 Police Officer 53.00 53.00 53.00 53.00 53.00 Police Sergeant 7.00 7.00 7.00 7.00 7.00 Total Personnel 66.00 66.00 66.00 66.00 66.00 Capital Outlay 2024 2024 2025 Automobiles 409,500$ 752,329$ 318,600$ Ped Mall Cameras - 87,793 - Speed Trailer Displays - -5,000 Tasers 47,390 47,390 47,400 Total Capital Outlay 456,890$ 887,512$ 371,000$ Division: Police Field Operations Activity: Patrol (410310) 346 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 1,335,240$ 1,534,649$ 1,634,118$ 1,643,306$ 1,773,675$ 1,825,883$ Miscellaneous Other Miscellaneous Revenue 930 2,396 - - - - Total Revenues 1,336,170$ 1,537,045$ 1,634,118$ 1,643,306$ 1,773,675$ 1,825,883$ Expenditures: Personnel 1,237,807$ 1,438,012$ 1,532,714$ 1,539,664$ 1,673,400$ 1,723,602$ Services 57,306 52,632 52,299 52,299 52,500 53,550 Supplies 41,056 46,401 49,105 51,343 47,775 48,731 Total Expenditures 1,336,170$ 1,537,045$ 1,634,118$ 1,643,306$ 1,773,675$ 1,825,883$ Personnel Services - FTE 2022 2023 2024 2024 2025 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Police Officer 7.00 7.00 8.00 8.00 8.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Victim Services Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 10.00 10.00 11.00 11.00 11.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 181,104$ 223,394$ 245,982$ 245,982$ 251,571$ 266,015$ Use Of Money And Property Interest Revenues 152 1,141 350 350 1,000 1,000 Intergovernmental Federal Intergovernmental Revenue 179,128 170,950 164,941 164,941 186,529 186,529 Charges For Fees And Services Police Services 51,726 101,476 80,000 80,000 80,000 80,000 Other Financial Sources Sale Of Assets - 8,415 - - - - Total Revenues 412,110$ 505,376$ 491,273$ 491,273$ 519,100$ 533,544$ Expenditures: Personnel 342,109$ 392,099$ 394,457$ 394,457$ 406,200$ 418,386$ Services 70,002 65,433 65,816 65,816 65,900 67,218 Supplies - 47,844 31,000 31,000 47,000 47,940 Total Expenditures 412,110$ 505,376$ 491,273$ 491,273$ 519,100$ 533,544$ Personnel Services - FTE 2022 2023 2024 2024 2025 Police Officer 2.00 2.00 2.00 2.00 2.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 Division: Police Field Operations Activity: Other Field Operations (410330:410350) Division: Police Field Operations Activity: Criminal Investigation (410320) 347 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Intergovernmental Federal Intergovernmental Revenue 3,576$ -$ -$ -$ -$ -$ State 28E Agreements 1,627,211 1,769,259 1,769,259 1,769,259 1,939,100 1,939,100 Local 28E Agreements 34,343 36,403 34,343 34,343 36,400 36,400 Disaster Assistance 1,208 - - - - - Miscellaneous Contributions & Donations 1,500 1,500 1,500 1,500 1,500 1,500 Other Financial Sources Sale Of Assets 22 1,214 - - - - Total Revenues 1,667,859$ 1,808,376$ 1,805,102$ 1,805,102$ 1,977,000$ 1,977,000$ Expenditures: Personnel 561,736$ 582,743$ 586,499$ 593,449$ 631,100$ 650,033$ Services 249,791 265,713 303,812 303,812 300,200 306,204 Supplies 74,052 64,771 86,721 94,478 83,200 84,864 Capital Outlay 53,928 8,859 10,000 10,000 - 10,000 Contingency - - 400,000 400,000 700,000 1,000,000 Total Expenditures 939,508$ 922,086$ 1,387,032$ 1,401,739$ 1,714,500$ 2,051,101$ Personnel Services - FTE 2022 2023 2024 2024 2025 Battalion Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 Fire Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Capital Outlay 2024 2024 2025 Weather Alert Siren(s)10,000$ 10,000$ -$ Total Capital Outlay 10,000$ 10,000$ -$ Fire Department Division: Fire Administration Activity: Fire Administration (450100) 348 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 7,060,462$ 7,480,947$ 7,791,519$ 7,800,992$ 8,338,100$ 8,553,743$ Intergovernmental Federal Intergovernmental Revenue 14,859 - - - - - Disaster Assistance 3,251 646 - - - - Other City Taxes Utility Franchise Tax 678,180 658,763 678,200 678,200 658,700 658,700 Charges For Fees And Services Fire Services 2,700 2,100 2,700 2,700 2,100 2,100 Miscellaneous Contributions & Donations - 15,754 - - - - Other Miscellaneous Revenue 8,223 - 8,223 8,223 - - Total Revenues 7,767,676$ 8,158,210$ 8,480,642$ 8,490,115$ 8,998,900$ 9,214,543$ Expenditures: Personnel 7,347,482$ 7,624,810$ 8,029,864$ 8,034,497$ 8,482,500$ 8,736,975$ Services 361,382 337,436 348,478 348,478 361,300 368,526 Supplies 50,675 144,937 92,300 97,140 97,100 99,042 Capital Outlay 8,137 51,027 10,000 10,000 58,000 10,000 Total Expenditures 7,767,676$ 8,158,210$ 8,480,642$ 8,490,115$ 8,998,900$ 9,214,543$ Personnel Services - FTE 2022 2023 2024 2024 2025 Battalion Chief 2.00 2.00 2.00 2.00 2.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter 42.00 42.00 44.00 44.00 44.00 Total Personnel 59.00 59.00 61.00 61.00 61.00 Capital Outlay 2024 2024 2025 Thermal Imaging Camera 10,000$ 10,000$ -$ Spreader - - 20,000 Cutter - - 20,000 Telescoping Ram - - 15,000 Struts - - 3,000 Total Capital Outlay 10,000$ 10,000$ 58,000$ Division: Fire Emergency Operations Activity: Fire Emergency Operations (450200) 349 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 223,789$ 216,912$ 253,726$ 256,043$ 234,975$ 255,037$ Licenses And Permits Miscellaneous Licenses & Permits - - 400 400 - - Miscellaneous Other Miscellaneous Revenue - 13,287 - - 13,300 - Total Revenues 223,789$ 230,199$ 254,126$ 256,443$ 248,275$ 255,037$ Expenditures: Personnel 180,834$ 164,452$ 196,449$ 198,766$ 179,600$ 184,988$ Services 36,538 48,456 42,935 42,935 47,175 48,119 Supplies 6,416 17,291 14,742 14,742 21,500 21,930 Total Expenditures 223,789$ 230,199$ 254,126$ 256,443$ 248,275$ 255,037$ Personnel Services - FTE 2022 2023 2024 2024 2025 Battalion Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 181,656$ 196,491$ 191,673$ 191,673$ 216,400$ 222,265$ Total Revenues 181,656$ 196,491$ 191,673$ 191,673$ 216,400$ 222,265$ Expenditures: Personnel 142,247$ 155,546$ 145,740$ 145,740$ 153,700$ 158,311$ Services 19,609 27,733 30,583 30,583 47,800 48,756 Supplies 11,800 13,212 15,350 15,350 14,900 15,198 Capital Outlay 8,000 - - - - - Total Expenditures 181,656$ 196,491$ 191,673$ 191,673$ 216,400$ 222,265$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 350 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 497,127$ 370,593$ 392,817$ 397,450$ 393,250$ 404,296$ Intergovernmental Federal Intergovernmental Revenue 2,914 - - - - - Disaster Assistance 971 - - - - - Charges For Fees And Services Parking Charges 23 - 23 23 - - Total Revenues 501,036$ 370,593$ 392,840$ 397,473$ 393,250$ 404,296$ Expenditures: Personnel 272,364$ 287,096$ 316,551$ 321,184$ 318,100$ 327,643$ Services 228,135 81,954 74,958 74,958 73,450 74,919 Supplies 537 1,543 1,331 1,331 1,700 1,734 Total Expenditures 501,036$ 370,593$ 392,840$ 397,473$ 393,250$ 404,296$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ 10,824$ 10,824$ 800$ 2,380$ Use Of Money And Property Rents 46,699 50,421 40,000 40,000 50,400 50,400 Charges For Fees And Services Miscellaneous Charges For Services 2,686 2,784 2,686 2,686 3,000 3,000 Miscellaneous Contributions & Donations 9,808 7,868 10,750 10,750 10,100 10,100 Miscellaneous Merchandise 1,484 2,129 3,000 3,000 3,000 3,000 Total Revenues 60,677$ 63,202$ 67,260$ 67,260$ 67,300$ 68,880$ Expenditures: Personnel 25,499$ 24,738$ 23,862$ 23,862$ 23,400$ 24,102$ Services 27,316 25,923 35,227 35,227 33,500 34,170 Supplies 1,790 4,514 8,171 8,171 10,400 10,608 Total Expenditures 54,605$ 55,175$ 67,260$ 67,260$ 67,300$ 68,880$ Parks and Recreation Department Division: Park and Rec Admin Activity: Park and Rec Admin (510100) Division: Park and Rec Admin Activity: Farmers Market (510200) 351 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 806,254$ 885,824$ 872,857$ 908,807$ 863,100$ 899,225$ Use of Money And Property Royalties & Commissions 1,530 1,454 1,530 1,530 1,500 1,500 Intergovernmental Federal Intergovernmental Revenue 638 - - - - - Disaster Assistance 1,375 - - - - - Total Revenues 809,797$ 887,278$ 874,387$ 910,337$ 864,600$ 900,725$ Expenditures: Personnel 414,192$ 418,320$ 442,657$ 449,607$ 447,300$ 460,719$ Services 359,811 370,448 366,714 366,714 371,400 378,828 Supplies 35,795 33,805 38,016 38,016 38,900 39,678 Capital Outlay - 64,705 27,000 56,000 7,000 20,000 Total Expenditures 809,797$ 887,278$ 874,387$ 910,337$ 864,600$ 899,225$ Personnel Services - FTE 2022 2023 2024 2024 2025 Custodian - Government Buildings 2.00 2.00 2.00 2.00 2.00 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 4.00 4.00 4.00 4.00 4.00 Capital Outlay 2024 2024 2025 Generator 15,000$ 44,000$ -$ Flag Pole 12,000 12,000 - Office Furniture - - 2,000 Touchless Faucets - - 5,000 27,000$ 56,000$ 7,000$ Division: Government Buildings Activity: Government Buildings (510300) 352 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 2,460,611$ 2,539,901$ 2,757,583$ 2,786,541$ 2,718,450$ 2,824,594$ Other City Taxes Hotel/Motel Tax 268,187 503,074 398,500 398,500 430,000 430,000 Use Of Money And Property Rents 65,313 71,713 86,361 86,361 77,500 77,500 Royalties & Commissions 5,588 4,053 5,588 5,588 1,500 1,500 Intergovernmental Federal Intergovernmental Revenue 494 - - - - - Disaster Assistance 1,397 - - - - - Local 28E Agreements 99,785 104,849 104,850 104,850 115,500 115,500 Charges For Fees And Services Culture & Recreation 404,521 476,501 427,609 427,609 484,900 484,900 Miscellaneous Contributions & Donations 5,300 7,410 5,300 5,300 5,200 5,200 Miscellaneous Merchandise 1,215 4,356 1,131 1,131 1,100 1,100 Other Miscellaneous Revenue 9,982 4,218 1,000 1,000 1,000 1,000 Other Financial Sources Sale Of Assets 213 2,202 - - - - Total Revenues 3,322,606$ 3,718,277$ 3,787,922$ 3,816,880$ 3,835,150$ 3,941,294$ Expenditures: Personnel 2,445,092$ 2,754,341$ 2,775,675$ 2,804,633$ 2,841,100$ 2,926,333$ Services 579,716 650,505 663,443 663,443 688,450 702,219 Supplies 257,339 261,758 310,604 310,604 282,100 287,742 Capital Outlay 40,458 51,673 38,200 38,200 23,500 25,000 Total Expenditures 3,322,606$ 3,718,277$ 3,787,922$ 3,816,880$ 3,835,150$ 3,941,294$ Personnel Services - FTE 2022 2023 2024 2024 2025 Recreation Superintendent 1.00 1.00 1.00 1.00 1.00 Assistant Recreation Superintendent 1.00 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 1.00 Rec Program Supervisor 5.00 5.00 5.00 5.00 5.00 Total Personnel 14.50 14.50 14.50 14.50 14.50 Capital Outlay 2024 2024 2025 Facility Improvements 38,200$ 38,200$ 23,500$ Total Capital Outlay 38,200$ 38,200$ 23,500$ Division: Recreation Activity: Recreation (520100) 353 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 268,348$ 316,239$ 309,367$ 314,000$ 325,750$ 334,975$ Total Revenues 268,348$ 316,239$ 309,367$ 314,000$ 325,750$ 334,975$ Expenditures: Personnel 210,411$ 239,635$ 252,688$ 257,321$ 271,000$ 279,130$ Services 56,372 50,638 47,479 47,479 45,400 46,308 Supplies 1,565 1,688 9,200 9,200 9,350 9,537 Capital Outlay - 24,278 - - - - Total Expenditures 268,348$ 316,239$ 309,367$ 314,000$ 325,750$ 334,975$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Division: Park Maintenance Activity: Park Maintenance Administration (530100) 354 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 2,799,076$ 2,859,300$ 3,125,391$ 3,234,534$ 3,253,700$ 3,341,085$ Use Of Money And Property Rents 206,400 214,459 217,546 217,546 203,100 203,100 Royalties & Commissions 3,216 389 3,216 3,216 400 400 Intergovernmental Federal Intergovernmental Revenue 6,390 - - - - - Disaster Assistance 34 710 - - - - Charges For Fees And Services Culture & Recreation 116,514 105,633 116,614 116,614 105,700 105,700 Miscellaneous Contributions & Donations 426 6,147 426 426 6,100 500 Miscellaneous Merchandise 240 1,004 240 240 1,000 1,000 Other Miscellaneous Revenue 19,253 19,163 19,253 19,253 19,200 19,200 Other Financial Sources Sale Of Assets 909 1,990 - - - - Total Revenues 3,152,459$ 3,208,795$ 3,482,686$ 3,591,829$ 3,589,200$ 3,670,985$ Expenditures: Personnel 1,757,067$ 1,763,379$ 1,970,121$ 2,002,554$ 2,065,100$ 2,127,053$ Services 1,008,048 1,046,168 1,096,840 1,096,840 1,071,500 1,092,930 Supplies 278,447 245,308 271,725 271,725 295,100 301,002 Capital Outlay 108,897 153,940 144,000 220,710 157,500 150,000 Total Expenditures 3,152,459$ 3,208,795$ 3,482,686$ 3,591,829$ 3,589,200$ 3,670,985$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Capital Outlay 2024 2024 2025 Natural Area Management Projects 100,000$ 100,000$ 100,000$ AV System - 30,000 - Tractor - -12,500 Dump Bed 10,000 10,000 - Turn Wagon 11,000 11,000 - Laser Grade Baseball Fields 8,000 8,000 9,000 Automatic Locks for Restrooms 15,000 15,000 15,000 H20 Roof Replacement - 24,000 - Trailer - -10,000 Blower - -11,000 Zero Turn Mower - 22,710 - Total Capital Outlay 144,000$ 220,710$ 157,500$ Division: Park Maintenance Activity: Park Maintenance Operations (530200) 355 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 1,029,511$ 1,224,106$ 1,098,341$ 1,114,557$ 996,300$ 1,023,584$ Other City Taxes Utility Franchise Tax 11,034 11,580 13,600 13,600 11,500 11,500 Intergovernmental Other State Grants 10,000 20,000 10,000 10,000 20,000 20,000 Miscellaneous Contributions & Donations 5,900 5,000 5,900 5,900 5,000 5,000 Other Miscellaneous Revenue - - - - - - Transfer In -Government Activities 90,795 92,426 95,816 95,816 81,200 82,824 Total Revenues & Transfer In 1,147,240$ 1,353,112$ 1,223,657$ 1,239,873$ 1,114,000$ 1,142,908$ Expenditures: Personnel 617,902$ 614,579$ 687,984$ 704,200$ 662,800$ 682,684$ Services 436,677 354,097 455,223 455,223 377,400 384,948 Supplies 80,161 96,128 70,450 70,450 73,800 75,276 Capital Outlay 12,500 288,308 10,000 10,000 - - Total Expenditures 1,147,240$ 1,353,112$ 1,223,657$ 1,239,873$ 1,114,000$ 1,142,908$ Personnel Services - FTE 2022 2023 2024 2024 2025 M. W. I - Forestry 4.00 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 7.00 7.00 7.00 7.00 7.00 Capital Outlay 2024 2024 2025 Sander 10,000$ 10,000$ -$ Total Capital Outlay 10,000$ 10,000$ -$ Division: Park Maintenance Activity: Forestry (530300) 356 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 268,141$ 300,374$ 311,250$ 318,200$ 320,990$ 333,486$ Charges For Fees And Services Miscellaneous Charges For Services 49,875 49,927 42,000 42,000 48,000 48,000 Other Financial Sources Sale Of Assets 96,580 78,769 75,000 75,000 80,000 80,000 Total Revenues 414,596$ 429,070$ 428,250$ 435,200$ 448,990$ 461,486$ Expenditures: Personnel 304,384$ 327,715$ 334,699$ 341,649$ 351,600$ 362,148$ Services 94,844 90,013 80,585 80,585 84,040 85,721 Supplies 15,368 11,342 12,966 12,966 13,350 13,617 Total Expenditures 414,596$ 429,070$ 428,250$ 435,200$ 448,990$ 461,486$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 454$ 3,575$ 1,044$ 1,044$ 1,000$ 1,000$ Total Revenues 454$ 3,575$ 1,044$ 1,044$ 1,000$ 1,000$ Expenditures: Services -$ -$ 750$ 750$ 800$ 800$ Total Expenditures -$ -$ 750$ 750$ 800$ 800$ Division: Cemetery Operations Activity: Cemetery Operations (540100) Division: Cemetery Operations Activity: Cemetery Perpetual Care (540500) 357 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 3,914,705$ 4,148,010$ 4,474,832$ 4,574,493$ 5,898,549$ 6,093,328$ Property Taxes 1,134,317 1,136,926 1,128,899 1,128,899 - - Other City Taxes Gas/Electric Excise Tax 11,792 13,537 11,745 11,745 - - Mobile Home Tax 978 915 978 978 - - Use Of Money And Property Rents 24,000 24,000 24,000 24,000 24,000 24,000 Royalties & Commissions 792 1,311 792 792 1,300 1,300 Intergovernmental Federal Intergovernmental Revenue 4,430 - - - - - Property Tax Credits 25,297 20,803 27,328 27,328 10,400 5,200 Disaster Assistance 1,554 - - - - - Local 28E Agreements 607,399 629,705 640,498 640,498 636,200 636,200 Charges For Fees And Services Library Charges - 4 - - - - Miscellaneous Library Fines & Fees 2,941 1,576 1,000 1,000 1,000 1,000 Contributions & Donations - - - - - - Other Miscellaneous Revenue 19,445 27,870 19,437 19,437 24,751 24,751 Other Financial Sources Sale Of Assets 1,140 969 - - 500 - Total Revenues & Transfer In 5,748,790$ 6,005,626$ 6,329,509$ 6,429,170$ 6,596,700$ 6,785,779$ Expenditures: Personnel 4,997,182$ 5,163,619$ 5,495,531$ 5,595,192$ 5,728,500$ 5,900,355$ Services 635,498 726,237 700,057 700,057 751,800 766,836 Supplies 109,905 109,357 126,921 126,921 109,400 111,588 Capital Outlay 6,205 6,413 7,000 7,000 7,000 7,000 Total Expenditures 5,748,790$ 6,005,626$ 6,329,509$ 6,429,170$ 6,596,700$ 6,785,779$ Personnel Services - FTE 2022 2023 2024 2024 2025 Custodian - Library 2.00 2.00 2.00 2.00 2.00 IT Support Specialist 1.00 1.00 1.00 1.00 1.00 Librarian II 6.00 6.00 6.00 6.00 6.00 Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00 Library Assistant I 5.63 5.63 5.63 5.63 5.63 Library Assistant II 1.00 1.00 1.00 1.00 1.00 Library Assistant III 7.36 7.36 7.36 7.36 7.76 Library Building Manager 1.00 1.00 1.00 1.00 1.00 Library Clerk 1.00 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 43.02 43.02 43.02 43.02 43.42 Division: Library Operations Activity: General Library (550100) Library Department 358 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 709,041$ 710,855$ 725,000$ 725,000$ 725,000$ 725,000$ Total Revenues 709,041$ 710,855$ 725,000$ 725,000$ 725,000$ 725,000$ Expenditures: Capital Outlay 709,041$ 710,855$ 725,000$ 725,000$ 725,000$ 725,000$ Total Expenditures 709,041$ 710,855$ 725,000$ 725,000$ 725,000$ 725,000$ Capital Outlay 2024 2024 2025 Adult Library Materials 600,000$ 600,000$ 600,000$ Children's Library Materials 125,000 125,000 125,000 Total Capital Outlay 725,000$ 725,000$ 725,000$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Intergovernmental Federal Intergovernmental Revenue 5,000$ -$ -$ -$ -$ -$ Operating Grants 58,765 71,122 55,875 55,875 54,000 54,000 Charges For Fees And Services Refuse Charges 175 444 175 175 400 400 Miscellaneous Miscellaneous Merchandise 528 561 528 528 600 600 Other Miscellaneous Revenue 10,890 1,035 10,890 10,890 1,000 1,000 Printed Materials 9,683 13,021 9,683 9,683 13,000 13,000 Total Revenues 85,041$ 86,183$ 77,151$ 77,151$ 69,000$ 69,000$ Expenditures: Personnel 18,040$ 35,640$ 38,136$ 39,294$ 40,900$ 42,127$ Services 26,586 22,842 6,689 6,689 6,700 6,700 Supplies 2,357 8,217 25,419 25,419 20,600 20,600 Capital Outlay 5,000 - - - - - Total Expenditures 51,982$ 66,699$ 70,244$ 71,402$ 68,200$ 69,427$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Division: Library Operations Activity: Library Materials (550200) Division: Library Operations Activity: Library Board Controlled Funds (550300) 359 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 4,979$ 40,448$ 11,452$ 11,452$ 10,000$ 10,000$ Miscellaneous Contributions & Donations 120,778 63,177 202,738 202,738 65,000 65,000 Other Miscellaneous Revenue 9,045 9,655 9,045 9,045 9,700 9,700 Total Revenues 134,803$ 113,280$ 223,235$ 223,235$ 84,700$ 84,700$ Expenditures: Personnel 33,075$ 37,026$ 73,355$ 74,282$ 38,800$ 39,964$ Services 41,221 20,167 6,687 6,687 23,100 23,562 Supplies 41,469 20,405 84,291 84,291 40,000 40,800 Capital Outlay 20,868 9,558 - - 9,700 - Total Expenditures 136,633$ 87,156$ 164,333$ 165,260$ 111,600$ 104,326$ Personnel Services - FTE 2022 2023 2024 2024 2025 Library Assistant III 0.40 0.40 0.40 0.40 - Total Personnel 0.40 0.40 0.40 0.40 - 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Miscellaneous Contributions & Donations 10,432$ 105,191$ 47,238$ 47,238$ 64,500$ 64,500$ Total Revenues 10,432$ 105,191$ 47,238$ 47,238$ 64,500$ 64,500$ Expenditures: Supplies 8$ -$ 67,000$ 67,000$ 67,000$ 68,340$ Capital Outlay 66,107 93,259 - - - - Total Expenditures 66,115$ 93,259$ 67,000$ 67,000$ 67,000$ 68,340$ Division: Library Operations Activity: Library Gifts and Bequests (550400) Division: Library Operations Activity: Library Gifts - Materials (550500) 360 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Transfer In: Transfer In From General Fund 62,422$ 62,422$ 62,422$ 62,422$ 62,400$ 62,400$ Total Transfer In 62,422$ 62,422$ 62,422$ 62,422$ 62,400$ 62,400$ Expenditures: Services 17,560$ 59,012$ 282,363$ 282,363$ 48,000$ 48,000$ Supplies 4,696 3,500 - - 30,000 30,000 Total Expenditures 22,256$ 62,512$ 282,363$ 282,363$ 78,000$ 78,000$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Miscellaneous Other Miscellaneous Revenue 195,862$ 198,307$ 238,891$ 238,891$ 241,400$ 248,642$ Total Revenues 195,862$ 198,307$ 238,891$ 238,891$ 241,400$ 248,642$ Expenditures: Personnel 199,765$ 200,722$ 238,891$ 241,208$ 241,400$ 248,642$ Total Expenditures 199,765$ 200,722$ 238,891$ 241,208$ 241,400$ 248,642$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 361 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 798,523$ 885,990$ 918,589$ 948,566$ 905,150$ 930,112$ Use Of Money And Property Rents 1,450 5,925 2,270 2,270 6,000 6,000 Royalties & Commissions 4 - - - - - Intergovernmental Federal Intergovernmental Revenue 113 - - - - - Disaster Assistance 371 - - - - - Local 28E Agreements 62,430 - 62,430 62,430 62,400 62,400 Charges For Fees And Services Culture & Recreation 47,850 51,075 47,850 47,850 51,100 51,100 Parking Charges 12,100 13,280 12,100 12,100 14,000 14,000 Miscellaneous Contributions & Donations 78,538 64,574 70,000 70,000 64,600 64,600 Printed Materials 18 56 18 18 - - Miscellaneous Merchandise 282 512 282 282 500 500 Other Miscellaneous Revenue 2,707 5,011 2,707 2,707 5,000 5,000 Other Financial Sources Sale Of Assets 625 352 - - - - Total Revenues 1,005,010$ 1,026,775$ 1,116,246$ 1,146,223$ 1,108,750$ 1,133,712$ Expenditures: Personnel 725,693$ 726,768$ 775,732$ 793,709$ 788,700$ 812,361$ Services 237,297 241,588 288,664 288,664 258,950 264,129 Supplies 42,021 46,829 51,850 51,850 56,100 57,222 Capital Outlay - 11,590 - 12,000 5,000 - Total Expenditures 1,005,010$ 1,026,775$ 1,116,246$ 1,146,223$ 1,108,750$ 1,133,712$ Personnel Services - FTE 2022 2023 2024 2024 2025 Development Specialist - Senior Center 0.50 0.50 0.50 0.50 0.50 M.W. II - Government Buildings 1.00 1.00 - 1.00 - Custodian - Government Buildings 1.00 1.00 2.00 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 1.26 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 7.76 7.76 7.76 7.76 7.76 Capital Outlay 2024 2024 2025 Building Improvements -$ 12,000$ -$ Mobile Hearing System - - 5,000 Total Capital Outlay -$ 12,000$ 5,000$ Division: Senior Center Operations Activity: Senior Center Administration (570100) Senior Center Department 362 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 21,679$ 17,058$ 31,070$ 31,070$ 28,800$ 29,769$ Charges For Fees And Services Culture & Recreation 2,250 4,290 2,050 2,050 2,400 2,400 Miscellaneous Charges For Services 3,316 5,386 5,000 5,000 7,300 7,300 Miscellaneous Miscellaneous Merchandise 54 60 54 54 - - Total Revenues 27,299$ 26,793$ 38,174$ 38,174$ 38,500$ 39,469$ Expenditures: Personnel 18,261$ 18,351$ 19,906$ 19,906$ 19,900$ 20,497$ Services 2,050 5,136 13,233 13,233 13,600 13,872 Supplies 6,988 3,306 5,035 5,035 5,000 5,100 Total Expenditures 27,299$ 26,793$ 38,174$ 38,174$ 38,500$ 39,469$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 3$ 24$ 8$ 8$ -$ -$ Total Revenues 3$ 24$ 8$ 8$ -$ -$ Division: Senior Center Operations Activity: Senior Center Programs (570200) Division: Senior Center Operations Activity: Senior Center Gifts and Memori (570400) 363 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 241,670$ 245,725$ 251,085$ 254,097$ 303,111$ 311,833$ Miscellaneous Code Enforcement 1,226 - 1,226 1,226 1,000 1,000 Other Miscellaneous Revenue 640 1,382 930 930 500 500 Transfer In -Enterprise Activities 30,137 31,855 31,855 31,855 - - Total Revenues & Transfer In 273,673$ 278,962$ 285,096$ 288,108$ 304,611$ 313,333$ Expenditures: Personnel 226,821$ 238,734$ 245,464$ 248,476$ 263,000$ 270,890$ Services 45,159 36,325 36,593 36,593 36,995 37,735 Supplies 1,692 3,903 3,039 3,039 4,616 4,708 Total Expenditures 273,673$ 278,962$ 285,096$ 288,108$ 304,611$ 313,333$ Personnel Services - FTE 2022 2023 2024 2024 2025 Development Services Assistant 0.30 0.30 0.30 0.30 0.30 NDS Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.30 1.30 1.30 1.30 1.30 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 395$ -$ -$ -$ -$ -$ Total Revenues 395$ -$ -$ -$ -$ -$ Expenditures: Services 395 - - - - - Total Expenditures 395$ -$ -$ -$ -$ -$ * 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 364 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 1,532,198$ 867,415$ 54,042$ 9,816,309$ 121,600$ 132,965$ Use Of Money And Property Interest Revenues 26,875 26,963 28,254 28,254 26,900 26,900 Miscellaneous Other Miscellaneous Revenue - - 23,537 23,537 34,200 34,200 Other Financial Sources Loans 251,182 139,892 191,797 191,797 119,700 119,700 Sale Of Assets 134,000 310,615 300,000 747,000 300,000 300,000 Total Revenues & Transfer In 1,944,256$ 1,344,885$ 597,631$ 10,806,898$ 602,400$ 613,765$ Expenditures: Personnel 146,221$ 184,229$ 156,581$ 165,848$ 131,700$ 135,651$ Services 211,003 673,051 335,550 10,335,550 365,200 372,504 Supplies 76 - 5,500 5,500 5,500 5,610 Capital Outlay 1,586,955 487,605 100,000 300,000 100,000 100,000 Total Expenditures 1,944,256$ 1,344,885$ 597,631$ 10,806,898$ 602,400$ 613,765$ Personnel Services - FTE 2022 2023 2024 2024 2025 Associate Planner 1.00 1.00 1.00 1.00 1.00 Building Inspector 2.00 2.00 2.00 2.00 2.00 Program Assistant - Community Development 0.63 0.63 1.00 1.00 1.00 Total Personnel 3.63 3.63 4.00 4.00 4.00 Capital Outlay 2024 2024 2025 Rehab Costs 100,000$ 300,000$ 100,000$ Total Capital Outlay 100,000$ 300,000$ 100,000$ Division: Neighborhood Services Activity: Community Development (610200) 365 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 242,179$ 144,097$ 145,075$ 220,784$ 167,208$ 165,963$ Miscellaneous Miscellaneous Merchandise 257 - - - - - Other Miscellaneous Revenue - 1,000 - - - - Printed Materials - -200 - - - Total Revenues 242,436$ 145,097$ 145,275$ 220,784$ 167,208$ 165,963$ Expenditures: Personnel 205,657$ 95,966$ 82,955$ 84,577$ 101,100$ 104,133$ Services 13,873 30,760 36,070 36,070 34,858 35,555 Supplies 4,073 1,642 1,250 1,250 1,250 1,275 Capital Outlay 18,833 16,729 25,000 98,887 30,000 25,000 Total Expenditures 242,436$ 145,097$ 145,275$ 220,784$ 167,208$ 165,963$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Total Personnel 1.70 1.70 1.70 1.70 1.70 Capital Outlay 2024 2024 2025 Public Art 25,000$ 98,887$ 20,000$ Public Art Maintenance - - 10,000 Total Capital Outlay 25,000$ 98,887$ 30,000$ Activity: Public Art - Riverfront Crossing(610725)Fund: Public Art (1025) Division: Neighborhood Services Department: Neighborhood and Development Services 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Charges For Fees And Services Building & Development 550,500$ -$ -$ -$ -$ -$ Total Revenues 550,500$ -$ -$ -$ -$ -$ Division: Neighborhood Services Activity: Neighborhood Outreach (610710/610720) Activity Summary 366 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 10,118$ -$ 52,350$ 72,707$ 4,300$ 36,153$ Licenses And Permits Construction Permit & Inspection Fees 942,604 909,958 950,000 950,000 1,000,000 1,000,000 Charges For Fees And Services Building & Development 27,303 19,700 40,000 40,000 25,000 25,000 Miscellaneous Code Enforcement 3,650 18,834 5,000 5,000 20,000 20,000 Intra-City Charges 43,582 60,297 40,000 40,000 55,000 55,000 Other Miscellaneous Revenue 10,346 9,634 10,500 10,500 10,000 10,000 Total Revenues 1,037,603$ 1,018,423$ 1,097,850$ 1,118,207$ 1,114,300$ 1,146,153$ Expenditures: Personnel 868,184$ 849,685$ 945,707$ 966,064$ 956,700$ 985,401$ Services 165,834 136,110 148,143 148,143 153,500 156,570 Supplies 3,585 1,986 4,000 4,000 4,100 4,182 Total Expenditures 1,037,603$ 987,781$ 1,097,850$ 1,118,207$ 1,114,300$ 1,146,153$ Personnel Services - FTE 2022 2023 2024 2024 2025 Building Inspector 5.00 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 8.80 8.80 8.80 8.80 8.80 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 650,250$ 680,058$ 696,500$ 696,500$ 687,577$ 701,328$ Total Revenues 650,250$ 680,058$ 696,500$ 696,500$ 687,577$ 701,328$ Expenditures: Services 650,250$ 680,058$ 696,500$ 696,500$ 687,577$ 701,328$ Total Expenditures 650,250$ 680,058$ 696,500$ 696,500$ 687,577$ 701,328$ Division: Neighborhood Services Activity: Housing Inspections (610730/610740) Division: Neighborhood Services Activity: Human Services (610820) 367 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Use Of Money And Property Royalties & Commissions 11,539$ 11,898$ -$ -$ -$ -$ Total Revenues 11,539$ 11,898$ -$ -$ -$ -$ Expenditures: Personnel 5,289$ 455$ -$ -$ -$ -$ Total Expenditures 5,289$ 455$ -$ -$ -$ -$ * Iowa City Property Management moved to Fund 2510 starting in fiscal year 2023. 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ -$ -$ -$ Licenses And Permits General Use Permits 7,292 10,744 7,292 7,292 10,700 10,700 Food & Liquor Licenses 140 70 140 140 - - Professional License 1,500 1,475 1,500 1,500 1,400 1,400 Miscellaneous Permits & Licenses 3,055 1,155 800 800 900 900 Construction Permit & Inspection Fees 910,752 1,118,245 691,600 691,600 813,700 813,700 Charges For Fees And Services Building & Development 380,619 467,954 395,002 395,002 362,350 362,350 Miscellaneous Other Miscellaneous Revenue 6,070 8,959 6,070 6,070 2,100 2,100 Other Financial Sources Sale Of Assets 229 - - - - - Total Revenues 1,309,657$ 1,608,602$ 1,102,404$ 1,102,404$ 1,191,150$ 1,191,150$ Expenditures: Personnel 804,031$ 866,021$ 914,941$ 932,993$ 969,300$ 998,379$ Services 181,672 164,106 163,102 163,102 167,200 170,544 Supplies 24,090 5,559 6,250 6,250 4,650 4,743 Capital Outlay 25,784 - - - - - Total Expenditures 1,035,577$ 1,035,686$ 1,084,293$ 1,102,345$ 1,141,150$ 1,173,666$ Personnel Services - FTE 2022 2023 2024 2024 2025 Building Inspector 4.00 4.00 4.00 4.00 4.00 Building Inspector II 1.00 1.00 1.00 1.00 1.00 Development Services Coordinator 0.50 0.50 0.50 0.50 0.50 Development Regulation Specialist 1.00 1.00 - - - Housing Inspector Assistant 0.30 0.30 0.30 0.30 0.30 Code Enforcement Specialist 0.50 0.50 - - - Development Servcies Assistant - - 0.50 0.50 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 8.80 8.80 7.80 7.80 7.80 Division: Neighborhood Services Activity: Iowa City Property Management (490100)* Division: Development Services Activity: Building Inspection (610610) 368 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 645,334$ 658,274$ 903,292$ 1,108,033$ 894,600$ 919,942$ Charges For Fees And Services Building & Development 20,344 25,796 20,344 20,344 13,000 13,000 Miscellaneous Other Miscellaneous Revenue - 1,318 - - - - Printed Materials 13 - 13 13 - - Other Financial Sources Loans 3,802 3,886 - - - - Total Revenues 669,493$ 689,274$ 923,649$ 1,128,390$ 907,600$ 932,942$ Expenditures: Personnel 578,029$ 615,024$ 687,384$ 700,125$ 719,000$ 740,570$ Services 87,784 72,476 234,940 426,940 187,100 190,842 Supplies 3,681 1,774 1,325 1,325 1,500 1,530 Total Expenditures 669,493$ 689,274$ 923,649$ 1,128,390$ 907,600$ 932,942$ Personnel Services - FTE 2022 2023 2024 2024 2025 Associate Planner 2.00 2.00 3.00 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 4.50 4.50 5.50 5.50 5.50 Division: Development Services Activity: Urban Planning (610620) 369 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 405,661$ 405,587$ 423,169$ 430,119$ 434,200$ 447,177$ Miscellaneous Other Miscellaneous Revenue 476 336 476 476 500 - Total Revenues 406,137$ 405,923$ 423,645$ 430,595$ 434,700$ 447,177$ Expenditures: Personnel 344,368$ 354,979$ 362,795$ 369,745$ 378,300$ 389,649$ Services 61,341 50,702 60,650 60,650 56,200 57,324 Supplies 428 242 200 200 200 204 Total Expenditures 406,137$ 405,923$ 423,645$ 430,595$ 434,700$ 447,177$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 133,662$ 206,870$ 164,792$ 164,792$ 189,500$ 193,290$ Miscellaneous Other Miscellaneous Revenue - 400 - - 400 - Total Revenues 133,662$ 206,870$ 164,792$ 164,792$ 189,500$ 193,290$ Expenditures: Services 120,162$ 192,095$ 146,792$ 146,792$ 171,500$ 174,930$ Supplies 13,500 15,175 18,000 18,000 18,000 18,360 Total Expenditures 133,662$ 207,270$ 164,792$ 164,792$ 189,500$ 193,290$ Division: Public Works Administration Activity: Public Works Administration (710100) Division: Public Works Administration Activity: Public Works Facility (710150) Public Works Department 370 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 1,312,275$ 1,371,520$ 1,602,425$ 1,654,124$ 1,839,200$ 1,872,504$ Other City Taxes Utility Franchise Tax 84,566 83,741 84,500 84,500 83,700 83,700 Licenses And Permits Construction Permit & Inspection Fees 46,132 32,576 35,000 35,000 22,400 22,400 Charges For Fees And Services Building & Development 13,481 10,905 10,000 10,000 10,000 10,000 Miscellaneous Other Miscellaneous Revenue 7,565 318 8,000 8,000 5,000 5,000 Printed Materials 458 241 100 100 100 100 Intra-City Charges 840,774 979,791 1,011,425 1,011,425 1,084,000 1,100,260 Total Revenues 2,305,251$ 2,479,092$ 2,751,450$ 2,803,149$ 3,044,400$ 3,093,964$ Expenditures: Personnel 2,068,359$ 2,232,928$ 2,506,735$ 2,548,434$ 2,743,600$ 2,825,908$ Services 224,554 236,567 221,616 221,616 236,900 241,638 Supplies 11,138 9,597 23,099 33,099 25,900 26,418 Capital Outlay 1,200 - - - 38,000 - Total Expenditures 2,305,251$ 2,479,092$ 2,751,450$ 2,803,149$ 3,044,400$ 3,093,964$ Personnel Services - FTE 2022 2023 2024 2024 2025 City Engineer 1.00 1.00 1.00 1.00 1.00 Assistant City Engineer 1.00 1.00 1.00 1.00 1.00 Asset Management Technician - - 0.40 0.40 0.40 Civil Engineer 2.00 2.00 3.00 3.00 3.00 Public Works Aide 1.00 1.00 1.00 1.00 1.00 Construction Inspector I - - 1.00 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 1.00 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 Senior Facilities Design & Construction Mgr - - - - 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 18.00 18.00 19.40 19.40 20.40 Division: Engineering Services Activity: Engineering Services (710200) 371 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: Property Taxes 3,991,114$ 4,000,295$ 3,972,054$ 3,972,054$ 4,120,200$ 4,120,200$ Other City Taxes Gas/Electric Excise Tax 41,489 47,629 41,326 41,326 39,900 39,900 Mobile Home Tax 3,443 3,219 3,443 3,443 3,200 3,200 Intergovernmental Property Tax Credits 89,007 73,197 96,155 96,155 84,500 63,375 Total Revenues 4,125,053$ 4,124,340$ 4,112,978$ 4,112,978$ 4,247,800$ 4,226,675$ Expenditures: Personnel 368,134$ 383,509$ 385,953$ 390,586$ 409,500$ 421,785$ Services 6,794 3,785 3,584 3,584 3,700 3,774 Supplies 585 240 450 450 500 510 Total Expenditures 375,513$ 387,534$ 389,987$ 394,620$ 413,700$ 426,069$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projection Revenues: General Revenues Subsidy 271,224$ 319,200$ 284,204$ 298,387$ -$ -$ Licenses And Permits General Use Permits 7,210 1,895 10,690 10,690 - - Total Revenues 278,434$ 321,095$ 294,894$ 309,077$ -$ -$ Expenditures: Personnel 94,713$ 90,175$ 102,667$ 104,984$ -$ -$ Services 172,049 208,177 185,398 197,264 - - Supplies 10,356 4,043 6,829 6,829 - - Capital Outlay 1,316 18,700 - - - - Total Expenditures 278,434$ 321,095$ 294,894$ 309,077$ -$ -$ * CBD Maintenance Operations moved to Fund 7100 starting in fiscal year 2025. Personnel Services - FTE 2022 2023 2024 2024 2025 M. W. II - CBD 1.00 1.00 1.00 1.00 - Total Personnel 1.00 1.00 1.00 1.00 - Transportation Services Department Division: Transportation Services Admin Activity: Transportation Services Admin (810100) Division: Transportation Services Admin Activity: CBD Maintenance Operations (810200)* 372 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 5 373 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 $67,004 in fiscal year 2025 versus an estimated ending fund balance of $56,543 in fiscal year 2024. This is an increase of $10,461 due to an increase in miscellaneous revenue and repayment of loans. Revenues: 82.5% of revenue comes from Federal grants, with most of the remainder from loan repayments. Federal grant revenue is budgeted to decrease from $1,168,445 in fiscal year 2024 to an estimated $731,382 in fiscal year 2025, a decrease of 37.4%. This is primarily due to carried over funding in fiscal year 2024 revised budget. Expenditures: Fiscal year 2025 expenditures represent a 34.1% decline from fiscal year 2024. This reduction is primarily due to a reduction in aid to agencies due to decreased funding. 374 2022 2023 2024 2024 2025 2026 Actuals Actuals Budget Revised Budget Projected Fund Balance, July 1 19,924$ (14,936)$ 36,964$ 395$ 56,543$ 67,004$ Revenues: Use Of Money And Property Interest Revenues 15,227$ 13,785$ 15,227$ 15,227$ 13,785$ 13,785$ Intergovernmental Federal Intergovernmental Revenue 604,112 1,049,130 730,874 1,168,445 731,382 731,382 Miscellaneous Other Miscellaneous Revenue 7,723 972 59,223 59,223 44,000 44,000 Other Financial Sources Loans 138,169 111,922 104,200 104,200 97,400 97,400 Total Revenues 765,231$ 1,175,809$ 909,524$ 1,347,095$ 886,567$ 886,567$ Expenditures: Personnel 204,278$ 175,508$ 213,736$ 213,736$ 230,800$ 237,724$ Services 501,540 898,286 556,890 994,461 562,506 573,756 Supplies 183 1,889 7,750 7,750 7,800 7,956 Sub-Total Expenditures 706,002 1,075,683 778,376 1,215,947 801,106 819,436 Transfers Out: Miscellaneous Transfers Out 94,090 84,795 75,000 75,000 75,000 75,000 Sub-Total Transfers Out 94,090 84,795 75,000 75,000 75,000 75,000 Total Expenditures & Transfers Out 800,091$ 1,160,478$ 853,376$ 1,290,947$ 876,106$ 894,436$ Fund Balance, June 30 (14,936)$ 395$ 93,112$ 56,543$ 67,004$ 59,135$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (14,936)$ 395$ 93,112$ 56,543$ 67,004$ 59,135$ % of Revenues -2%0%10%4%8%7% CDBG (2100) Fund Summary 375 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 2025 is $264,926 which is a 101.0% increase from the fiscal year 2024 revised estimate. This is due to the budgeted repayment and reallocation of prior HOME loans. Revenues: 83.8% of the HOME Grant Fund’s revenue is from federal grants with remainder coming from loan repayments and loan interest. Budgeted federal HOME grant funding is lower in fiscal year 2025 by $2,903,502 or 480.1% from fiscal year 2024 due to American Rescue Plan Act funds expected to be received in fiscal year 2024. Expenditures: Fiscal year 2025 expenditures represent a 491.7% decrease from the fiscal year 2024 revised. This decrease is primarily due to the expenditure of the American Rescue Plan Act funds to be received in fiscal year 2024. 376 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 4,433$ 112,965$ 241,959$ 44$ 131,805$ 264,926$ Revenues: Use Of Money And Property Interest Revenues 14,285$ 14,325$ 14,284$ 14,284$ 14,425$ 14,425$ Intergovernmental Federal Intergovernmental Revenue 66,646 937,063 1,375,212 3,508,269 604,767 604,767 Miscellaneous Other Miscellaneous Revenue 161 497 16,520 16,520 18,600 18,600 Other Financial Sources Loans 209,602 122,825 74,370 74,370 83,700 83,700 Total Revenues 290,694$ 1,074,710$ 1,480,386$ 3,613,443$ 721,492$ 721,492$ Expenditures: Personnel 68,071$ 96,030$ 136,387$ 136,387$ 117,400$ 120,922$ Services 114,091 1,090,322 1,204,738 3,337,795 463,471 472,740 Supplies - 1,279 7,500 7,500 7,500 7,500 Sub-Total Expenditures 182,162 1,187,631 1,348,625 3,481,682 588,371 601,162 Total Expenditures & Transfers Out 182,162$ 1,187,631$ 1,348,625$ 3,481,682$ 588,371$ 601,162$ Fund Balance, June 30 112,965$ 44$ 373,720$ 131,805$ 264,926$ 385,256$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 112,965$ 44$ 373,720$ 131,805$ 264,926$ 385,256$ % of Revenues & Transfers In 39%0%25%4%37%53% HOME Grant (2110) Fund Summary 377 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, 2024 is projected to be $5,273,012, a decrease of $897,687 or 14.5% from the fiscal year 2023 year-end balance. This decrease is primarily due to a conservative estimate in Road Use Tax revenue. The fiscal year 2025 estimated fund balance is budgeted to decrease by another $276,500 to $4,996,512. This decrease due to increased capital projects funding. (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 6/30/24 Total Payment FY25 FY25 Principal FY25 Interest 2019 Public Works Facility Loan 6/30/2019 $ 1,400,000 2036 $ 1,047,634 $ 93,173 $ 77,990 $ 15,183 FY2022 FY2023 FY2024 FY2025 FY2026 Unassigned $5,087,054 $6,170,699 $5,273,012 $4,996,512 $4,808,163 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 Fund Balance (1) 378 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 2025, Road Use Tax Fund revenues are projected to be $10.5 million, which is a 6.1% increase over the fiscal year 2024 estimated revenue. Road Use Tax Fund revenues are expected to take a slight decrease during fiscal year 2024 due to conservative estimates. We are expecting the revenues to bounce back in fiscal year 2025. Road Use Tax shared revenue represents 92.5% of the revenue in the Road Use Tax Fund. Expenditures: Fiscal year 2025 budgeted expenditures, excluding transfers out, are lower than fiscal year 2024 expenditures by $90,837. This is primarily due to a decrease in capital outlay. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2022Actual 2023Actual 2024Budget 2024Revised 2025Budget 2026Projected Revenue Trends Transfer IN Other Financial Sources Miscellaneous Charges for Services Intergovernmental 379 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. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Expenditure Trends Personnel Services Supplies Capital Outlay $10,000,000 $10,200,000 $10,400,000 $10,600,000 $10,800,000 $11,000,000 $11,200,000 $11,400,000 $11,600,000 $11,800,000 $12,000,000 $12,200,000 2024Revised 2025Budget 2026Projected 2027Projected 2028Projected 2029Projected Projected Revenues vs Expenditures Total Revenues Total Expenses 380 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 4,405,316$ 5,087,054$ 4,764,162$ 6,170,699$ 5,273,012$ 4,996,512$ Revenues: Intergovernmental Federal Intergovernmental Revenue 31,017$ 38$ -$ -$ -$ -$ Disaster Assistance 52 3,088 - - - - Road Use Tax 9,900,316 10,346,324 9,900,316 9,900,316 10,500,000 10,605,000 Charges For Fees And Services Building & Development 66,868 68,535 66,868 66,868 68,500 68,500 Miscellaneous Other Miscellaneous Revenue 91,755 93,425 111,525 111,525 81,400 81,400 Other Financial Sources Sale Of Assets 1,238 144 - - - - Sub-Total Revenues 10,091,246 10,511,554 10,078,709 10,078,709 10,649,900 10,754,900 Transfers In: Transfers In-Govt Activities 628,877 647,269 665,184 739,316 697,100 718,013 Sub-Total Transfers In 628,877 647,269 665,184 739,316 697,100 718,013 Total Revenues & Transfers In 10,720,123$ 11,158,823$ 10,743,893$ 10,818,025$ 11,347,000$ 11,472,913$ Expenditures: Road Use Tax Administration 102,270$ 101,106$ 99,918$ 99,918$ 98,700$ 100,674$ Sidewalk Inspection 90,430 86,781 151,642 151,642 151,500 152,341 Traffic Engineering 1,324,338 1,542,166 1,457,012 1,470,912 1,394,900 1,422,483 Streets System Maintenance 5,130,948 5,246,629 6,083,667 6,333,665 6,320,200 6,414,958 Sub-Total Expenditures 6,647,987 6,976,682 7,792,239 8,056,137 7,965,300 8,090,456 Transfers Out: Capital Projects Fund 2,904,000 2,615,000 2,765,000 3,145,000 3,200,000 3,100,000 Interfund Loan Repayment to Landfill 74,561 75,687 76,786 76,786 78,000 79,200 Miscellaneous Transfers Out 411,837 407,809 437,789 437,789 380,200 391,606 Sub-Total Transfers Out 3,390,398 3,098,496 3,279,575 3,659,575 3,658,200 3,570,806 Total Expenditures & Transfers Out 10,038,385$ 10,075,178$ 11,071,814$ 11,715,712$ 11,623,500$ 11,661,262$ Fund Balance, June 30 5,087,054$ 6,170,699$ 4,436,241$ 5,273,012$ 4,996,512$ 4,808,163$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 5,087,054$ 6,170,699$ 4,436,241$ 5,273,012$ 4,996,512$ 4,808,163$ % of Revenues & Transfers In 47%55%41%49%44%42% Road Use Tax (2200) Fund Summary 381 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues & Transfers In: Intergovernmental Road Use Tax 9,900,316$ 10,346,324$ 9,900,316$ 9,900,316$ 10,500,000$ 10,605,000$ Transfers In-Govt Activities 628,877 647,269 665,184 739,316 697,100 718,013 Total Revenues & Transfers In 10,529,192$ 10,993,593$ 10,565,500$ 10,639,632$ 11,197,100$ 11,323,013$ Expenditures: Services 102,270$ 101,106$ 99,918$ 99,918$ 98,700$ 100,674$ Total Expenditures 102,270$ 101,106$ 99,918$ 99,918$ 98,700$ 100,674$ .. 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Intergovernmental Revenue 26,113$ -$ -$ -$ -$ -$ Disaster Assistance - 2,901 - - - - Charges For Fees And Services Building & Development 66,868 68,535 66,868 66,868 68,500 68,500 Miscellaneous Other Miscellaneous Revenue 286 40 286 286 - - Total Revenues 93,266$ 71,476$ 67,154$ 67,154$ 68,500$ 68,500$ Expenditures: Personnel 10,701$ 4,324$ 21,418$ 21,418$ 21,100$ 21,733$ Services 1,651 304 9,502 9,502 9,700 9,894 Supplies 152 135 722 722 700 714 Capital Outlay 77,926 82,018 120,000 120,000 120,000 120,000 Total Expenditures 90,430$ 86,781$ 151,642$ 151,642$ 151,500$ 152,341$ Capital Outlay 2024 2024 2025 Sidewalk And R.O.W. Repairs 120,000$ 120,000$ 120,000$ Total Capital Outlay 120,000$ 120,000$ 120,000$ Public Works Department Division: Streets Operations Activity: Road Use Tax Administration (710310) Division: Streets Operations Activity: Sidewalk Inspection (710220) 382 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Intergovernmental Revenue 4,743$ -$ -$ -$ -$ -$ Disaster Assistance - 527 - - - - Miscellaneous Other Miscellaneous Revenue (4,065) 31,955 15,930 15,930 24,300 24,300 Other Financial Sources Sale Of Assets - 144 - - - - Total Revenues 678$ 32,626$ 15,930$ 15,930$ 24,300$ 24,300$ Expenditures: Personnel 545,773$ 648,055$ 688,869$ 702,769$ 682,500$ 702,975$ Services 467,250 477,677 504,651 504,651 511,000 521,220 Supplies 186,288 184,208 163,492 163,492 194,400 198,288 Capital Outlay 125,027 232,226 100,000 100,000 7,000 - Total Expenditures 1,324,338$ 1,542,166$ 1,457,012$ 1,470,912$ 1,394,900$ 1,422,483$ Personnel Services - FTE 2022 2023 2024 2024 2025 Electrician - Traffic Eng 2.00 2.00 3.00 3.00 3.00 Electronics Tech/Traffic Eng 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 4.00 4.00 4.00 Capital Outlay 2024 2024 2025 Retroeflectometer 10,000$ 10,000$ -$ Traffic Signal Equipment 90,000 90,000 7,000 Total Capital Outlay 100,000$ 100,000$ 7,000$ Division: Streets Operations Activity: Traffic Engineering (710320) 383 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Intergovernmental Revenue 161$ 38$ -$ -$ -$ -$ Disaster Assistance 52 (340) - - - - Miscellaneous Other Miscellaneous Revenue 95,535 61,430 95,309 95,309 57,100 57,100 Other Financial Sources Sale Of Assets 1,238 - - - - - Total Revenues 96,986$ 61,128$ 95,309$ 95,309$ 57,100$ 57,100$ Expenditures: Personnel 2,592,741$ 2,706,473$ 2,935,266$ 2,995,498$ 3,045,400$ 3,136,762$ Services 1,709,153 1,750,600 2,136,764 2,136,764 2,089,300 2,131,086 Supplies 754,610 764,734 809,237 809,237 830,500 847,110 Capital Outlay 74,444 24,822 202,400 392,166 355,000 300,000 Total Expenditures 5,130,948$ 5,246,629$ 6,083,667$ 6,333,665$ 6,320,200$ 6,414,958$ Personnel Services - FTE 2022 2023 2024 2024 2025 Assistant Streets Superintendent 1.00 1.00 1.00 1.00 1.00 Asset Management Technician - - 0.25 0.25 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 29.25 29.25 29.25 Capital Outlay 2024 2024 2025 Office Furniture 2,400$ 2,400$ -$ Operating Equipment - 189,766$ - Grader 200,000 200,000$ 200,000 Leaf Box - - 60,000 Rock Crushing - - 50,000 Trailer (3)- - 45,000 Total Capital Outlay 202,400$ 392,166$ 355,000$ Division: Streets Operations Activity: Streets System Maintenance (710330) 384 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 $18.3 million to the City of Iowa City. The City received approximately half of this amount in May 2021 and received the remaining balance in May 2022. SLFRF dollars are intended to both address emergency stabilization needs and help localities make long-term, transformative investments (especially in underserved populations) through careful planning and extensive public input. 385 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 8,813,344$ 16,363,059$ 32,960$ 14,321,198$ 93,700$ -$ Revenues: Use Of Money And Property Interest Revenues 26,260$ 432,888$ 30,654$ 30,654$ 30,000$ -$ Intergovernmental Federal Intergovernmental Revenue 9,906,547 173,586 - - - - Disaster Assistance 25,400 2,069 - - - - Sub-Total Revenues 9,958,207 608,543 30,654 30,654 30,000 - Transfers In: Miscellaneous Transfers In - 2,662 - - - - Sub-Total Transfers In - 2,662 - - - - Total Revenues & Transfers In 9,958,207$ 611,205$ 30,654$ 30,654$ 30,000$ -$ Expenditures: Personnel 3,015$ 67,310$ -$ -$ 122,800$ -$ Services 1,457,805 2,585,756 30,654 2,616,911 900 - Supplies 1,640 - - - - - Capital Outlay 269,885 - - - - - Sub-Total Expenditures 1,732,345 2,653,066 30,654 2,616,911 123,700 - Transfers Out: Miscellaneous Transfers Out 676,146 - - 11,641,241 - - Sub-Total Transfers Out 676,146 - - 11,641,241 - - Total Expenditures 2,408,492$ 2,653,066$ 30,654$ 14,258,152$ 123,700$ -$ Fund Balance, June 30 16,363,059$ 14,321,198$ 32,960$ 93,700$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 16,363,059$ 14,321,198$ 32,960$ 93,700$ -$ -$ % of Revenues & Transfers In 164% 2343% 108%306%0%0% Other Shared Revenue (2300) Fund Summary 386 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 for fiscal year 2025 will have no change over fiscal year 2024 balance of $437,564. Revenues: Revenues and transfers in for fiscal year 2025 are expected to decrease by $132,135 or 16.4% due a decrease 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 2025 by $232,185 or 27.5%. Services expenditures account for most of the decrease totaling $252,859 with an increase of $22,219 or 3.3% in Personnel. 387 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 438,462$ 534,206$ 480,081$ 537,564$ 437,564$ 437,564$ Revenues: Use Of Money And Property Interest Revenues 1,508$ 13,921$ 3,468$ 3,468$ 2,000$ 2,000$ Intergovernmental Federal Intergovernmental Revenue 230,000 230,000 230,000 230,000 280,000 280,000 Local 28E Agreements 232,370 109,624 176,384 176,384 171,000 182,970 Miscellaneous Other Miscellaneous Revenue 954 17,626 5,500 135,500 15,000 15,000 Sub-Total Revenues 464,833 371,171 415,352 545,352 468,000 479,970 Transfers In: Transfer-In from General Fund and RUT 390,715 401,943 414,653 449,383 394,600 406,500 Sub-Total Transfers In 390,715 401,943 414,653 449,383 394,600 406,500 Total Revenues & Transfers In 855,548$ 773,114$ 830,005$ 994,735$ 862,600$ 886,470$ Expenditures: Metro Planning Org of Johnson County 759,804$ 769,756$ 830,005$ 1,094,735$ 862,600$ 886,824$ Total Expenditures 759,804$ 769,756$ 830,005$ 1,094,735$ 862,600$ 886,824$ Fund Balance, June 30 534,206$ 537,564$ 480,081$ 437,564$ 437,564$ 437,210$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 534,206$ 537,564$ 480,081$ 437,564$ 437,564$ 437,210$ % of Revenues and Transfers In 62%70%58%44%51%49% Metro Planning Organization of Johnson County (2350) Fund Summary 388 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 1,508$ 13,921$ 3,468$ 3,468$ 2,000$ 2,000$ Intergovernmental Federal Intergovernmental Revenue 230,000 230,000 230,000 230,000 280,000 280,000 Local 28E Agreements 232,370 109,624 176,384 176,384 171,000 182,970 Miscellaneous Other Miscellaneous Revenue 954 17,626 5,500 135,500 15,000 15,000 Transfer-In from General Fund and RUT 390,715 401,943 414,653 449,383 394,600 406,500 Total Revenues & Transfers In 855,548$ 773,114$ 830,005$ 994,735$ 862,600$ 886,470$ Expenditures: Personnel 622,940$ 611,504$ 665,251$ 674,981$ 697,200$ 718,116$ Services 126,986 141,518 154,559 409,559 156,700 159,834 Supplies 9,877 16,734 10,195 10,195 8,700 8,874 Total Expenditures 759,804$ 769,756$ 830,005$ 1,094,735$ 862,600$ 886,824$ Personnel Services - FTE 2022 2023 2024 2024 2025 Development Services Assistant 0.20 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 389 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 2022 are as follows: Revenues: The Employee Benefits property tax levy rate for fiscal year 2025 is $3.34415 per $1,000 of valuation. There is no change in the Employee Benefits property tax levy rate from fiscal year 2024. Property tax revenues make up nearly 95% of the Employee Benefits Fund’s revenues. Property tax revenue increased by $521,645 or 3.7% from fiscal year 2024 to fiscal year 2025. 2022 2023 2024 2024 2025 2026 Employee Benefits Fund Actual Actual Budget Revised Budget Projected Revenues 14,891,999$ 14,856,963$ 14,814,799$ 14,816,073$ 15,335,900$ 15,707,141$ Fund Balance 4,130,695$ 4,287,577$ 3,729,578$ 3,905,520$ 3,870,295$ 3,769,371$ Percentage 27.74% 28.86% 25.17% 26.36% 25.24% 24.00% 390 Expenditures: Transfers out to the General Fund and the Road Use Tax Fund for employee benefit costs totals $14,224,200 in fiscal year 2025. This accounts for more than 92% of the fund’s expenditures in fiscal year 2025, and they grew by $172,995 or 1.1% over fiscal year 2024. 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 $17,500,000 2024 Revised 2025 Budget 2026 Projected 2027 Projected 2028 Projected 2029 Projected Projected Revenues vs Expenditures Total Revenue Total Expenses 391 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 3,630,989$ 4,130,695$ 4,111,635$ 4,287,577$ 3,905,520$ 3,870,295$ Revenues: Property Taxes 14,049,352$ 14,081,670$ 13,982,255$ 13,982,255$ 14,503,900$ 14,939,017$ Other City Taxes Gas/Electric Excise Tax 146,049 167,663 145,477 145,477 140,400 140,400 Mobile Home Tax 12,119 11,332 12,119 12,119 11,300 11,300 Intergovernmental Property Tax Credits 313,320 257,665 336,315 336,315 296,100 232,224 State 28E Agreements 371,160 338,633 338,633 338,633 384,200 384,200 Sub-Total Revenues 14,891,999 14,856,963 14,814,799 14,814,799 15,335,900 15,707,141 Transfers In: Transfers In-Govt Activities - - - 1,274 - - Sub-Total Transfers In - - - 1,274 - - Total Revenues & Transfers In 14,891,999$ 14,856,963$ 14,814,799$ 14,816,073$ 15,335,900$ 15,707,141$ Expenditures: General Government Employee Benefits 327,076$ 497,136$ 119,996$ 121,270$ 478,925$ 489,139$ Public Safety Employee Benefits 975,200 712,331 1,218,858 1,218,858 668,000 668,000 Sub-Total Expenditures 1,302,276 1,209,467 1,338,854 1,340,128 1,146,925 1,157,139 Transfers Out: Employee Benefits Levy 13,090,017 13,490,614 13,858,002 13,858,002 14,224,200 14,650,926 Sub-Total Transfers Out 13,090,017 13,490,614 13,858,002 13,858,002 14,224,200 14,650,926 Total Expenditures & Transfers Out 14,392,293$ 14,700,081$ 15,196,856$ 15,198,130$ 15,371,125$ 15,808,065$ Fund Balance, June 30 4,130,695$ 4,287,577$ 3,729,578$ 3,905,520$ 3,870,295$ 3,769,371$ Restricted / Committed /Assigned - - - - Unassigned Balance 4,130,695$ 4,287,577$ 3,729,578$ 3,905,520$ 3,870,295$ 3,769,371$ % of Revenues 28%29%25%26%25%24% Employee Benefits (2400) Fund Summary 392 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Property Taxes 14,049,352$ 14,081,670$ 13,982,255$ 13,982,255$ 14,503,900$ 14,939,017$ Other City Taxes Gas/Electric Excise Tax 146,049 178,995 145,477 145,477 140,400 140,400 Mobile Home Tax 12,119 - 12,119 12,119 11,300 11,300 Intergovernmental Property Tax Credits 313,320 257,665 336,315 336,315 296,100 232,224 Total Revenues 14,520,840$ 14,518,330$ 14,476,166$ 14,476,166$ 14,951,700$ 15,322,941$ Expenditures: Personnel 56,032$ 56,083$ 60,678$ 61,952$ 63,500$ 65,405$ Services 271,044 441,053 59,318 59,318 415,425 423,734 Total Expenditures 327,076$ 497,136$ 119,996$ 121,270$ 478,925$ 489,139$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental State 28E Agreements 371,160$ 338,633$ 338,633$ 338,633$ 384,200$ 384,200$ Total Revenues 371,160$ 338,633$ 338,633$ 338,633$ 384,200$ 384,200$ Expenditures: Services 975,200$ 712,331$ 1,218,858$ 1,218,858$ 668,000$ 668,000$ Total Expenditures 975,200$ 712,331$ 1,218,858$ 1,218,858$ 668,000$ 668,000$ Finance Department Division: Finance Administration Activity: Public Safety Employee Benefits (310650 - 310660) Division: Finance Administration Activity: General Government Employee Benefits (310640) 393 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 $8.10 for the City to be able to utilize the Emergency levy. In 2023, Iowa House File 718 eliminated this levy. This fund will continue to operate until all funds have been utilized. On August 6, 2019, the City Council declared a climate crisis for the City and accelerated the City’s goals for carbon emission reduction to reach net-zero emissions by the year 2050. As a result of this declaration, the City Council has accepted an action plan in their effort to accomplish this goal. The Emergency property tax levy was being utilized to enhance and support efforts to reduce carbon emissions city-wide and within City operations. 394 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 794,225$ 1,205,796$ 1,177,128$ 1,157,208$ 1,231,984$ 1,116,184$ Revenues: Property Taxes 1,008,281$ 842,167$ 836,222$ 836,222$ -$ -$ Other City Taxes Gas/Electric Excise Tax 10,482 10,027 8,700 8,700 - - Mobile Home Tax 870 678 870 870 - - Intergovernmental Property Tax Credits 22,486 15,410 22,405 22,405 9,200 4,600 Miscellaneous Contributions and Donations 428 - 429 429 - - Total Revenues 1,042,547$ 868,282$ 868,626$ 868,626$ 9,200$ 4,600$ Expenditures: Services 206,647$ 346,059$ 258,850$ 258,850$ -$ -$ Supplies 23,038 52,133 60,000 60,000 - - Capital Outlay 51,293 168,678 150,000 150,000 125,000 125,000 Sub-Total Expenditures 280,977 566,870 468,850 468,850 125,000 125,000 Transfers Out: Capital Projects Fund 350,000 350,000 350,000 325,000 - - Sub-Total Transfers Out 350,000 350,000 350,000 325,000 - - Total Expenditures & Transfers Out 630,977$ 916,870$ 818,850$ 793,850$ 125,000$ 125,000$ Fund Balance, June 30 1,205,796$ 1,157,208$ 1,226,904$ 1,231,984$ 1,116,184$ 995,784$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,205,796$ 1,157,208$ 1,226,904$ 1,231,984$ 1,116,184$ 995,784$ % of Revenues 116% 133% 141% 142%12132%21647% Emergency Levy (2450) Fund Summary 395 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 2024, the City has contributed $1,000,000 per year to this fund from the General Fund. Another $1,030,000 is budgeted in fiscal year 2025. 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 2024 and 2025, the ending fund balances are projected to be $7,399,710. Fund balance represents a combination of unspent developer contributions from the Riverfront Crossings District and accumulated City contributions. 396 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 3,598,374$ 5,281,899$ 5,281,899$ 7,399,710$ 7,399,710$ 7,399,710$ Revenues: Use Of Money And Property Interest Revenues 16,880$ 152,716$ -$ -$ -$ -$ Charges for Fees & Services Building & Development 3,047,031 2,038,439 - - - - Other Financial Sources Loans 13,063 13,111 - - - - Sub-Total Revenues 3,076,974 2,204,266 - - - - Transfers In: Transfer-In from General Fund 1,000,000 1,000,000 1,000,000 1,000,000 1,030,000 1,030,000 Sub-Total Transfers In 1,000,000 1,000,000 1,000,000 1,000,000 1,030,000 1,030,000 Total Revenues & Transfers In 4,076,974$ 3,204,266$ 1,000,000$ 1,000,000$ 1,030,000$ 1,030,000$ Expenditures: Services 866,743$ 1,019,473$ 850,000$ 850,000$ 880,000$ 880,000$ Capital Outlay 6,705 66,982 150,000 150,000 150,000 150,000 Sub-Total Expenditures 873,448 1,086,455 1,000,000 1,000,000 1,030,000 1,030,000 Transfers Out: Capital Projects Fund 1,520,000$ -$ -$ -$ -$ -$ Sub-Total Transfers Out 1,520,000 - - - - - Total Expenditures 2,393,448$ 1,086,455$ 1,000,000$ 1,000,000$ 1,030,000$ 1,030,000$ Fund Balance, June 30 5,281,899$ 7,399,710$ 5,281,899$ 7,399,710$ 7,399,710$ 7,399,710$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 5,281,899$ 7,399,710$ 5,281,899$ 7,399,710$ 7,399,710$ 7,399,710$ % of Revenues and Transfers In 130% 300% 528% 740%718%718% Affordable Housing (2500) Fund Summary 397 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, 2024 will be $19,023. 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. The City operates the six rental units as permanent affordable housing. 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. Three duplexes have been vacated, rehabilitated, and sold to six income eligible homeowners. In fiscal year 2023, the City purchased three houses (5 rental units) 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. 398 The Iowa City Property Management Fund accounts for the operations of the City-owned rental units in these four developments. Fund Balance: The fiscal year 2025 ending fund balance is projected at $419,045. 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 $221,575 in fiscal year 2025, a decrease of 12.6% from fiscal year 2024. This is due to a decrease in the South District and Railroad Rentals. Expenditures: Expenditures are budgeted to decrease by $74,454 or 30.1% in fiscal year 2025 primarily due to the same reason as the revenue growth. 399 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 194,571$ 233,030$ 249,177$ 345,486$ 365,245$ 419,045$ Revenues: Use Of Money And Property Interest Revenues 879$ 108,299$ 2,022$ 2,022$ 5,000$ 5,000$ Rents 242,453 156,108 253,392 253,392 221,575 221,575 Royalties & Commissions - - 11,574 11,574 - - Miscellaneous Other Miscellaneous Revenue - 45 - - - - Total Revenues 243,332$ 264,452$ 266,988$ 266,988$ 226,575$ 226,575$ Expenditures: Iowa City Property Management -$ 2,765$ 11,574$ 11,574$ 3,000$ 3,000$ Peninsula Apartments 92,222 57,463 83,041 83,041 76,000 287,952 Augusta Place Apartments 27,525 4,962 29,319 29,319 4,900 4,998 South District Townhomes 85,126 68,837 84,375 84,375 60,525 53,576 Railroad Rental Units - 17,969 38,920 38,920 28,350 28,917 Total Expenditures 204,873$ 151,996$ 247,229$ 247,229$ 172,775$ 378,443$ Fund Balance, June 30 233,030$ 345,486$ 268,936$ 365,245$ 419,045$ 267,177$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 233,030$ 345,486$ 268,936$ 365,245$ 419,045$ 267,177$ % of Revenues 114% 227% 109% 148%243%71% Iowa City Property Management (2510) Fund Summary 400 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Royalties & Commissions -$ -$ 11,574$ 11,574$ -$ -$ Total Revenues -$ -$ 11,574$ 11,574$ -$ -$ Expenditures: Personnel -$ 2,765$ 11,574$ 11,574$ 3,000$ 3,000$ Total Expenditures -$ 2,765$ 11,574$ 11,574$ 3,000$ 3,000$ * Moved from General Fund in Fiscal Year 2022 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 879$ 9,668$ 2,022$ 2,022$ 5,000$ 5,000$ Rents 79,506 84,050 79,506 79,506 84,100 84,100 Total Revenues 80,385$ 93,718$ 81,528$ 81,528$ 89,100$ 89,100$ Expenditures: Services 76,420$ 41,088$ 66,078$ 66,078$ 58,400$ 59,568$ Other Financial Uses 15,802 16,375 16,963 16,963 17,600 17,600 Total Expenditures 92,222$ 57,463$ 83,041$ 83,041$ 76,000$ 77,168$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Rents 48,711$ 48,608$ 48,711$ 48,711$ 48,600$ 48,600$ Total Revenues 48,711$ 48,608$ 48,711$ 48,711$ 48,600$ 48,600$ Expenditures: Services 27,525$ 4,962$ 29,319$ 29,319$ 4,900$ 4,998$ Total Expenditures 27,525$ 4,962$ 29,319$ 29,319$ 4,900$ 4,998$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Rents 114,236$ 98,631$ 84,375$ 84,375$ 60,525$ 60,525$ Miscellaneous Other Miscellaneous Revenue - 45 - - - - Total Revenues 114,236$ 98,676$ 84,375$ 84,375$ 60,525$ 60,525$ Expenditures: Services 60,768$ 58,002$ 47,375$ 47,375$ 52,525$ 53,576$ Capital Outlay 24,358 10,835 37,000 37,000 8,000 - Total Expenditures 85,126$ 68,837$ 84,375$ 84,375$ 60,525$ 53,576$ 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) 401 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Rents -$ 23,450$ 40,800$ 40,800$ 28,350$ 28,350$ Total Revenues -$ 23,450$ 40,800$ 40,800$ 28,350$ 28,350$ Expenditures: Services -$ 8,746$ 28,920$ 28,920$ 28,350$ 28,917$ Capital Outlay - 9,223 10,000 10,000 - - Total Expenditures -$ 17,969$ 38,920$ 38,920$ 28,350$ 28,917$ Division: Neighborhood Services Activity: Railroad Rentals (490194) 402 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 6/30/2023 TIF Debt Certified 12/1/23 Estimated TIF Receipts FY24 Estimated TIF Debt 6/30/2024 2603 - City-University I (1)29,081,104$ 12,202,988$ 2,999,395$ 38,284,697$ 2604 - Sycamore & 1st Ave 149 -149 - 2607 - Scott 6 Industrial (2)- - -- 2608 - Heinz Road (3)22,709 (22,709) -- 2613 - Moss Green Village 1,904,717 (985) 68,738 1,834,994 2614 - Towncrest Area 509,379 (847) 42,540 465,992 2615 - Riverside Drive 1,315,159 (7,604) 417,719 889,836 2616 - Foster Road 5,842,117 (7,369) 280,290 5,554,458 Total 38,675,334$ 12,163,474$ 3,808,831$ 47,029,977$ (1) Does not include estimated reductions from Hotel/Motel Tax rebates for the Hilton Garden Inn (2) Scott 6 Industrial Area sunset in fiscal year 2023. (3) Expect to receive $251,016 in TIF revenues for FY24 on Debts already paid out. 403 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 1,421,525$ 811,156$ 110,750$ 186,089$ 481,172$ 707,472$ Revenues: Other City Taxes TIF Revenues 4,016,096$ 4,093,617$ 4,083,031$ 4,059,847$ 4,388,100$ 4,552,300$ Use Of Money And Property Interest Revenues - 58,129 - - - - Intergovernmental Property Tax Credits 44,958 2,903 - - - - Sub-Total Revenues 4,061,053 4,154,649 4,083,031 4,059,847 4,388,100 4,552,300 Transfers In: Transfers In 243,891 80,601 259,100 259,100 150,000 150,000 Sub-Total Transfers In 243,891 80,601 259,100 259,100 150,000 150,000 Total Revenues & Transfers In 4,304,944$ 4,235,250$ 4,342,131$ 4,318,947$ 4,538,100$ 4,702,300$ Expenditures By Urban Renewal Area: City-University I 2,062,343$ 1,592,349$ 1,773,674$ 1,873,674$ 2,378,200$ 2,428,200$ Sycamore & 1st Ave 200,000 959,892 - - - - Scott 6 Industrial - - - 53 - - Heinz Road 389,530 71,253 - - - - Riverside Drive 263,387 246,670 264,196 264,196 194,500 - Foster Road 135,977 143,724 154,160 154,160 154,300 154,300 Sub-Total Expenditures 3,051,238 3,013,888 2,192,030 2,292,083 2,727,000 2,582,500 Transfers Out: TIF Debt Transfers Out 1,864,075 1,846,429 1,731,927 1,731,780 1,584,800 1,993,500 Sub-Total Transfers Out 1,864,075 1,846,429 1,731,927 1,731,780 1,584,800 1,993,500 Total Expenditures & Transfers Out 4,915,313$ 4,860,317$ 3,923,957$ 4,023,863$ 4,311,800$ 4,576,000$ Fund Balance, June 30 811,156$ 186,089$ 528,924$ 481,172$ 707,472$ 833,772$ Restricted / Committed /Assigned 170,706 295,329 413,869 421,459 547,759 674,059 Unassigned Balance 640,449$ (109,241)$ 115,055$ 59,713$ 159,713$ 159,713$ % of Revenues & Transfers In 15%-3%3%1%4%3% Tax Increment Financing (2601 - 2616) Fund Summary 404 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 238,918$ 89,113$ 89,113$ 123,849$ 50,599$ 150,599$ Revenues: Other City Taxes TIF Revenues 3,190,434$ 3,061,131$ 2,999,395$ 2,999,395$ 3,639,600$ 3,997,500$ Use Of Money And Property Interest Revenues - 48,693 - - - - Intergovernmental Property Tax Credits 43,812 2,497 - - - - Transfers In: Transfers In 243,891 80,601 259,100 259,100 150,000 150,000 Total Revenues 3,478,137$ 3,192,922$ 3,258,495$ 3,258,495$ 3,789,600$ 4,147,500$ Expenditures: TIF Rebate 2,062,343$ 1,592,349$ 1,773,674$ 1,873,674$ 2,378,200$ 2,428,200$ Transfers Out: TIF Debt Transfers Out 1,565,599$ 1,565,837$ 1,458,071$ 1,458,071$ 1,311,400$ 1,719,300$ Total Transfers Out 3,627,942$ 3,158,186$ 3,231,745$ 3,331,745$ 3,689,600$ 4,147,500$ Fund Balance, June 30 89,113$ 123,849$ 115,863$ 50,599$ 150,599$ 150,599$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 89,113$ 123,849$ 115,863$ 50,599$ 150,599$ 150,599$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 1,159,892$ 959,892$ -$ -$ -$ -$ Revenues: Other City Taxes TIF Revenues -$ -$ 149$ 149$ -$ -$ Total Revenues -$ -$ 149$ 149$ -$ -$ Expenditures: TIF Rebate 200,000$ 959,892$ -$ -$ -$ -$ Transfers Out: TIF Debt Transfers Out - - 149 149 - - Total Expenditures & Transfers Out 200,000$ 959,892$ 149$ 149$ -$ -$ Fund Balance, June 30 959,892$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - Unassigned Balance 959,892$ -$ -$ -$ -$ -$ Fund Summary City-University Project I (2603) Fund Summary Sycamore & 1st Avenue (2604) 405 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 (27,414)$ (27,403)$ 11$ 53$ -$ -$ Revenues: Other City Taxes TIF Revenues 1,152$ 27,722$ -$ -$ -$ -$ Total Revenues 1,152$ 27,722$ -$ -$ -$ -$ Expenditures: TIF Administration -$ -$ -$ 53$ -$ -$ Transfers Out: TIF Debt Transfers Out 1,140 266 - - - - Total Expenditures & Transfers Out 1,140$ 266$ -$ 53$ -$ -$ Fund Balance, June 30 (27,403)$ 53$ 11$ -$ -$ -$ Restricted / Committed /Assigned - - - - - Unassigned Balance (27,403)$ 53$ 11$ -$ -$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 -$ (389,382)$ (274,341)$ (251,016)$ -$ -$ Revenues: Other City Taxes TIF Revenues 149$ 209,619$ 274,341$ 251,016$ -$ -$ Total Revenues 149$ 209,619$ 274,341$ 251,016$ -$ -$ Expenditures: TIF Rebate 389,530$ 71,253$ -$ -$ -$ -$ Total Expenditures & Transfers Out 389,530$ 71,253$ -$ -$ -$ -$ Fund Balance, June 30 (389,382)$ (251,016)$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (389,382)$ (251,016)$ -$ -$ -$ -$ Fund Summary Heinz Road (2608) Fund Summary Scott 6 Industrial (2607) 406 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 -$ 1,127$ 1,127$ 2,636$ 1,509$ 1,509$ Revenues: Other City Taxes TIF Revenues 13,414$ 69,983$ 68,738$ 68,738$ 69,900$ 69,900$ Use Of Money And Property Interest Revenues - 985 - - - - Intergovernmental Property Tax Credits 1,145 406 - - - - Total Revenues 14,559$ 71,374$ 68,738$ 68,738$ 69,900$ 69,900$ Transfers Out: TIF Debt Transfers Out 13,432$ 69,865$ 69,865$ 69,865$ 69,900$ 69,900$ Total Expenditures 13,432$ 69,865$ 69,865$ 69,865$ 69,900$ 69,900$ Fund Balance, June 30 1,127$ 2,636$ -$ 1,509$ 1,509$ 1,509$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,127$ 2,636$ -$ 1,509$ 1,509$ 1,509$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 977$ 329$ 329$ 182$ -$ -$ Revenues: Other City Taxes TIF Revenues 108,168$ 49,022$ 42,540$ 42,540$ 42,500$ 42,500$ Use Of Money And Property Interest Revenues - 847 - - - - Total Revenues 108,168$ 49,869$ 42,540$ 42,540$ 42,500$ 42,500$ Transfers Out: TIF Debt Transfers Out 108,816$ 50,016$ 42,869$ 42,722$ 42,500$ 42,500$ Total Transfers Out 108,816$ 50,016$ 42,869$ 42,722$ 42,500$ 42,500$ Fund Balance, June 30 329$ 182$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 329$ 182$ -$ -$ -$ -$ Fund Summary Fund Summary Towncrest Area (2614) Moss Green Village (2613) 407 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 49,151$ 54,423$ 54,423$ 62,705$ 55,255$ 55,255$ Revenues: Other City Taxes TIF Revenues 429,323$ 407,454$ 417,578$ 417,719$ 355,500$ 161,800$ Use Of Money And Property Interest Revenues - 7,604 - - - - Total Revenues 429,323$ 415,058$ 417,578$ 417,719$ 355,500$ 161,800$ Expenditures: TIF Rebate 263,387$ 246,670$ 264,196$ 264,196$ 194,500$ -$ Transfers Out: TIF Debt Transfers Out 160,664 160,106 160,973 160,973 161,000 161,800 Total Expenditures & Transfers Out 424,051$ 406,776$ 425,169$ 425,169$ 355,500$ 161,800$ Fund Balance, June 30 54,423$ 62,705$ 46,832$ 55,255$ 55,255$ 55,255$ Restricted / Committed /Assigned 47,651 47,651 47,651 47,651 47,651 47,651 Unassigned Balance 6,772$ 15,054$ (819)$ 7,604$ 7,604$ 7,604$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 -$ 123,055$ 240,087$ 247,678$ 373,808$ 500,108$ Revenues: Other City Taxes TIF Revenues 273,456$ 261,317$ 280,290$ 280,290$ 280,600$ 280,600$ Use Of Money And Property Interest Revenues - 7,369 - - - - Total Revenues 273,456$ 268,686$ 280,290$ 280,290$ 280,600$ 280,600$ Expenditures: TIF Rebate 135,977$ 143,724$ 154,160$ 154,160$ 154,300$ 154,300$ Transfers Out: TIF Debt Transfers Out 14,424 339 - - - - Total Expenditures & Transfers Out 150,401$ 144,063$ 154,160$ 154,160$ 154,300$ 154,300$ Fund Balance, June 30 123,055$ 247,678$ 366,218$ 373,808$ 500,108$ 626,408$ Restricted / Committed /Assigned 123,055 247,678 366,218 373,808 500,108 626,408 Unassigned Balance -$ -$ -$ -$ -$ -$ Foster Road (2616) Fund Summary Riverside Drive (2615) Fund Summary 408 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 increased 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 increased from $2.00 to $2.50 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 2023 totaled $552,028, and estimated payments in fiscal year 2024 total $634,124. In fiscal year 2025, estimated SSMID distributions to ICDD total $559,500, an increase of 6.1%. The South District SSMID distributions are estimated to be $117,500 in fiscal year 2025. 409 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 -$ -$ -$ -$ -$ -$ Revenues: Property Taxes 430,083$ 521,842$ 612,205$ 612,205$ 662,400$ 678,747$ Intergovernmental Property Tax Credits 37,732 30,186 21,919 21,919 14,600 9,733 Total Revenues 467,815$ 552,028$ 634,124$ 634,124$ 677,000$ 688,480$ Expenditures: Services 467,815$ 552,028$ 634,124$ 634,124$ 677,000$ 688,480$ Total Expenditures 467,815$ 552,028$ 634,124$ 634,124$ 677,000$ 688,480$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ % of Revenues 0%0%0%0%0%0% SSMID (2820) Fund Summary 410 Activity: SSMID - Downtown (310120)Fund: SSMID (2820) Division: Finance Adminstration Department: Finance 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Property Taxes 430,083$ 421,654$ 505,532$ 505,532$ 544,900$ 561,247$ Intergovernmental Property Tax Credits 37,732 30,186 21,919 21,919 14,600 9,733 Total Revenues 467,815$ 451,840$ 527,451$ 527,451$ 559,500$ 570,980$ Expenditures: Services 467,815$ 451,840$ 527,451$ 527,451$ 559,500$ 570,980$ Total Expenditures 467,815$ 451,840$ 527,451$ 527,451$ 559,500$ 570,980$ Activity: SSMID - South District (310125)Fund: SSMID (2820) Division: Finance Adminstration Department: Finance 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Property Taxes -$ 100,188$ 106,673$ 106,673$ 117,500$ 117,500$ Total Revenues -$ 100,188$ 106,673$ 106,673$ 117,500$ 117,500$ Expenditures: Services -$ 100,188$ 106,673$ 106,673$ 117,500$ 117,500$ Total Expenditures -$ 100,188$ 106,673$ 106,673$ 117,500$ 117,500$ Activity Summary Activity Summary 411 DEBT SERVICE FUND Fund Summary Debt Schedules F Y 2 0 2 5 412 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 2025 is $2.5765 per $1,000 in valuation. This is an increase of $0.09804 from the fiscal year 2024 levy rate. The schedule of annual principal and interest payments as of June 30, 2023 is as follows: Future general obligation bond issues, including 2% for bond issuance costs, are estimated at $9,980,000 in fiscal year 2024, $16,350,000 in fiscal year 2025, and $14,683,000 in fiscal year 2026. Proceeds from bond issues are recorded in the Capital Projects Fund, net of the bond issuance costs. Fiscal Year Principal Interest Total 2024 11,030,000 2,155,890 13,185,890 63,795,000 2025 9,495,000 1,781,740 11,276,740 52,765,000 2026 8,725,000 1,455,428 10,180,428 43,270,000 2027 7,650,000 1,141,553 8,791,553 34,545,000 2028 6,505,000 873,778 7,378,778 26,895,000 2029 5,540,000 655,428 6,195,428 20,390,000 2030 4,595,000 475,978 5,070,978 14,850,000 2031 3,805,000 338,978 4,143,978 10,255,000 2032 2,700,000 214,940 2,914,940 6,450,000 2033 1,155,000 112,500 1,267,500 3,750,000 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, 2023 63,795,000 9,363,410 73,158,410 Annual Payments Principal Outstanding Beginning of Fiscal Year 413 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 2025 are approximately $8.707 billion. The debt limit, or five percent (5%) of this amount, is about $435.4 million. Outstanding G.O. and TIF debt at June 30, 2025, is estimated to be $67.6 million, which is 17.8% 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 2025. * FY24, FY25, and FY26 figures are estimates 0 50 100 150 200 250 300 350 400 450 500 Mi l l i o n s o f D o l l a r s ( $ ) Fiscal Year (FY) General Bonded Debt Outstanding Versus Legal Debt Limit Last Ten Years Debt Limit Outstanding GO/TIF Bonded Debt 414 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 2017 through fiscal year 2026. Fiscal years 2024 through 2026 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 2025 is $2.5765 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 2017 through 2026. 415 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 2024 revised is projected to be $6,888,310 which is a decrease of $364,211 or 5.0%. The projected fund balance decrease is primarily due the intentional use of Debt Service Fund cash balance to make debt service payments in order to begin a strategy to reduce fund balance in this fund. Ending fund balance for fiscal year 2025 is estimated to be $6,651,370 which is a decrease of $236,940 or 3.44% from fiscal year 2024. This decrease is primarily from principal and interest payments that are being repaid from fund balance. Long-term Projections: The debt service levy rate increased for fiscal year 2025 and is projected to stay flat over the following four years, while property valuations are projected to increase approximately 3% each year. Future debt service expenditures are expected to start to increase in fiscal year 2026 due to an increase in amount of bonds issue. This will cause the debt service expenditures to rise over the coming years. Little taxable growth projected for fiscal year 2026 in the property tax revenues has started to create a slight imbalance in projected revenues and expenditures which may have to be corrected if property tax revenue growth does not change. 416 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 7,245,356$ 7,116,621$ 7,252,521$ 7,252,521$ 6,888,310$ 6,651,370$ Revenues: Property Taxes 10,737,535$ 10,766,909$ 10,695,221$ 10,695,221$ 11,527,800$ 11,873,634$ Other City Taxes Gas/Electric Excise Tax 108,242 124,260 107,817 107,817 108,200 108,200 Mobile Home Tax 8,981 8,399 8,981 8,981 8,400 8,400 Use Of Money And Property Interest Revenues 54,349 355,051 47,611 47,611 54,500 54,500 Intergovernmental Property Tax Credits 235,701 196,975 249,448 249,448 224,500 177,100 Charges For Fees And Services Building & Development 22,550 - - - - - Other Financial Sources Loan Repayments 61,792 60,079 64,337 64,337 65,200 22,300 Sub-Total Revenues 11,229,150 11,511,673 11,173,415 11,173,415 11,988,600 12,244,134 Transfers In Transfers-In 1,827,877 1,789,857 1,708,064 1,708,064 1,562,200 1,472,200 Sub-Total Transfers In 1,827,877 1,789,857 1,708,064 1,708,064 1,562,200 1,472,200 Total Revenues & Transfers In 13,057,027$ 13,301,530$ 12,881,479$ 12,881,479$ 13,550,800$ 13,716,334$ Expenditures: Financial Services & Charges 9,500$ 8,990$ 15,000$ 15,000$ 12,000$ 12,000$ GO Bonds Principal 10,255,000 10,125,000 10,040,000 10,075,000 10,545,000 10,296,667 GO Bonds Interest 1,572,113 1,716,440 1,874,290 1,874,290 1,982,990 2,402,678 Revenue Bonds Principal 965,000 960,000 955,000 955,000 950,000 950,000 Revenue Bonds Interest 384,150 355,200 326,400 326,400 297,750 269,250 Total Expenditures 13,185,763$ 13,165,630$ 13,210,690$ 13,245,690$ 13,787,740$ 13,930,595$ Fund Balance, June 30 7,116,621$ 7,252,521$ 6,923,310$ 6,888,310$ 6,651,370$ 6,437,109$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 7,116,621$ 7,252,521$ 6,923,310$ 6,888,310$ 6,651,370$ 6,437,109$ Debt Service Fund (5000 - 5999) Fund Summary 417 FY2024 FY2025 FY2026 2014 G.O. Multi-purpose/ Refunding 11,980,000 2024 1,030,000$ 1,055,750$ -$ -$ 2015 G.O. Multi-Purpose 7,785,000 2025 1,730,000 884,600 897,600 - 2016A G.O. Multi-purpose 8,795,000 2026 3,030,000 1,045,600 1,050,900 1,055,700 2016E TIF Revenue Bonds 12,805,000 2036 10,880,000 1,281,400 1,247,750 1,219,250 2017 G.O. Multi-Purpose 9,765,000 2027 4,165,000 1,096,563 1,101,563 1,108,500 2018A G.O. Multi-Purpose 8,895,000 2028 4,690,000 1,035,700 1,028,850 1,026,400 2019 G.O. Multi-purpose 12,535,000 2029 5,625,000 1,102,300 972,600 985,100 2020 G.O. Multi-purpose 12,145,000 2030 5,545,000 987,450 932,200 892,700 2021 G.O. Multi-purpose 11,325,000 2031 9,055,000 1,475,000 1,418,250 1,361,500 2022 G.O. Multi-purpose 10,255,000 2032 8,940,000 1,378,078 1,328,328 1,278,578 2023 G.O. Mulit-purpose 9,105,000 2033 9,105,000 1,843,450 1,298,700 1,252,700 2024 G.O. Proposed 9,980,000 2034 - - 2,499,000 1,285,667 2025 G.O. Proposed 16,350,000 2035 - - - 2,452,500 Total - General Obligation Debt Service: 63,795,000$ $ 13,185,891 $ 13,775,741 13,918,595$ Issue / Use of Funds Fiscal Year Debt Paid in Full Amount of Issue Debt Service Payments General Obligation Bonds/TIF Revenue Bonds Outstanding Debt Obligation Summary by Individual Issue Principal Outstanding June 30, 2023 418 Fiscal Year Principal Interest Total 2024 1,030,000 25,750 1,055,750 745,778 309,972 1,030,000 2.50% Totals 1,030,000 25,750 1,055,750 745,778 309,972 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: $11,980,000 Dated: June 3, 2014 Callable: June 1, 2020 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue Tax Increment Financing 419 Fiscal Year Principal Interest Total 2024 850,000 34,600 884,600 810,741 73,859 1,730,000 2.00% 2025 880,000 17,600 897,600 822,656 74,944 880,000 2.00% Totals 1,730,000 52,200 1,782,200 1,633,397 148,803 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 200,000$ 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: $7,785,000 Dated: June 2, 2015 Callable: June 1, 2023 Project Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue Tax Increment Financing 420 Fiscal Year Principal Interest Total - 2024 985,000 60,600 1,045,600 1,045,600 3,030,000 2.00%2025 1,010,000 40,900 1,050,900 1,050,900 2,045,000 2.00% 2026 1,035,000 20,700 1,055,700 1,055,700 1,035,000 2.00% Totals 3,030,000 122,200 3,152,200 3,152,200 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 150,000$ 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: $8,795,000 Dated: June 16, 2016 Callable: June 1, 2024 Payments Property Tax Revenue 421 Fiscal Year Principal Interest Total 2024 955,000 326,400 1,281,400 1,281,400 10,880,000 3.00% 2025 950,000 297,750 1,247,750 1,247,750 9,925,000 3.00% 2026 950,000 269,250 1,219,250 1,219,250 8,975,000 3.00% 2027 *825,000 240,750 1,065,750 1,065,750 8,025,000 3.00% * 2028 *725,000 216,000 941,000 941,000 7,200,000 3.00% * 2029 *740,000 194,250 934,250 934,250 6,475,000 3.00% * 2030 *755,000 172,050 927,050 927,050 5,735,000 3.00% * 2031 *775,000 149,400 924,400 924,400 4,980,000 3.00% * 2032 *795,000 126,150 921,150 921,150 4,205,000 3.00% * 2033 *815,000 102,300 917,300 917,300 3,410,000 3.00% * 2034 *840,000 77,850 917,850 917,850 2,595,000 3.00% * 2035 *865,000 52,650 917,650 917,650 1,755,000 3.00% * 2036 *890,000 26,700 916,700 916,700 890,000 3.00% * Totals 10,880,000 2,251,500 13,131,500 13,131,500 Principal payable June 1. Interest payable June 1 and December 1. * Rate resets on June 1, 2026 at 10 year CMT plus 1.65% with a cap of 6% Amount Chauncey Building Project 12,097,250$ 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: $12,805,000 Dated: September 15, 2016 Callable: June 1, 2026, 2029, 2032, 2035 Payments Tax Increment Financing Principal Outstanding Beginning of Fiscal Year 422 Fiscal Year Principal Interest Total 2024 1,000,000 96,563 1,096,563 935,531 161,031 4,165,000 2.00% 2025 1,025,000 76,563 1,101,563 939,797 161,766 3,165,000 2.25% 2026 1,055,000 53,500 1,108,500 945,716 162,784 2,140,000 2.50% 2027 1,085,000 27,125 1,112,125 945,358 166,767 1,085,000 2.50% Totals 4,165,000 253,750 4,418,750 3,766,402 652,348 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 150,000$ 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: $9,765,000 Dated: June 15, 2017 Callable: June 1, 2023 Payments Property Tax Revenue Tax Increment Financing Principal Outstanding Beginning of Fiscal Year Coupon Rate 423 Fiscal Year Principal Interest Total 2024 895,000 140,700 1,035,700 1,035,700 4,690,000 2.35% 2025 915,000 113,850 1,028,850 1,028,850 3,795,000 2.40% 2026 940,000 86,400 1,026,400 1,026,400 2,880,000 2.50% 2027 960,000 58,200 1,018,200 1,018,200 1,940,000 2.60% 2028 980,000 29,400 1,009,400 1,009,400 980,000 2.65% Totals 4,690,000 428,550 5,118,550 5,118,550 Principal payable June 1. Interest payable June 1 and December 1. Amount City Hall Remodel for MPOJC 150,000$ 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: $8,895,000 Dated: June 1, 2018 Callable: June 1, 2024 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 424 Fiscal Year Principal Interest Total 2024 985,000 117,300 1,102,300 1,102,300 5,625,000 2.00% 2025 875,000 97,600 972,600 972,600 4,640,000 2.00% 2026 905,000 80,100 985,100 985,100 3,765,000 2.00% 2027 940,000 62,000 1,002,000 1,002,000 2,860,000 2.00% 2028 960,000 43,200 1,003,200 1,003,200 1,920,000 2.25% 2029 960,000 21,600 981,600 981,600 960,000 2.25% Totals 5,625,000 421,800 6,046,800 6,046,800 Principal payable June 1. Interest payable June 1 and December 1. Amount City Hall boiler and controls replacement 400,000$ 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: $12,535,000 Dated: June 4, 2019 Callable: June 1, 2025 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 425 Fiscal Year Principal Interest Total 2024 805,000 182,450 987,450 987,450 5,545,000 5.00% 2025 790,000 142,200 932,200 932,200 4,740,000 5.00% 2026 790,000 102,700 892,700 892,700 3,950,000 5.00% 2027 790,000 63,200 853,200 853,200 3,160,000 2.00% 2028 790,000 47,400 837,400 837,400 2,370,000 2.00% 2029 790,000 31,600 821,600 821,600 1,580,000 2.00% 2030 790,000 15,800 805,800 805,800 790,000 2.00% Totals 5,545,000 585,350 6,130,350 6,130,350 Principal payable June 1. Interest payable June 1 and December 1. Amount Infrastructure Asset Management software 660,000$ 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: $12,145,000 Dated: June 1, 2020 Callable: June 1, 2026 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 426 Fiscal Year Principal Interest Total 2024 1,135,000 340,000 1,475,000 1,475,000 9,055,000 5.00% 2025 1,135,000 283,250 1,418,250 1,418,250 7,920,000 5.00% 2026 1,135,000 226,500 1,361,500 1,361,500 6,785,000 5.00% 2027 1,135,000 169,750 1,304,750 1,304,750 5,650,000 5.00% 2028 1,135,000 113,000 1,248,000 1,248,000 4,515,000 3.00% 2029 1,135,000 78,950 1,213,950 1,213,950 3,380,000 3.00% 2030 1,135,000 44,900 1,179,900 1,179,900 2,245,000 2.00% 2031 1,110,000 22,200 1,132,200 1,132,200 1,110,000 2.00% Totals 9,055,000 1,278,550 10,333,550 10,333,550 Principal payable June 1. Interest payable June 1 and December 1. Amount Glendale Park Shelter & Playground Replacement 275,000$ 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: $11,325,000 Dated: June 1, 2021 Callable: June 1, 2027 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 427 Fiscal Year Principal Interest Total 2024 995,000 383,078 1,378,078 1,378,078 8,940,000 5.00% 2025 995,000 333,328 1,328,328 1,328,328 7,945,000 5.00% 2026 995,000 283,578 1,278,578 1,278,578 6,950,000 5.00% 2027 995,000 233,828 1,228,828 1,228,828 5,955,000 5.00% 2028 995,000 184,078 1,179,078 1,179,078 4,960,000 5.00% 2029 995,000 134,328 1,129,328 1,129,328 3,965,000 4.00% 2030 995,000 94,528 1,089,528 1,089,528 2,970,000 3.00% 2031 995,000 64,678 1,059,678 1,059,678 1,975,000 3.25% 2032 980,000 32,340 1,012,340 1,012,340 980,000 3.30% Totals 8,940,000 1,743,760 10,683,760 10,683,760 Principal payable June 1. Interest payable June 1 and December 1. Amount Chadek Greek Park Playground & Shelter 450,000$ 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: $10,255,000 Dated: June 1, 2022 Callable: June 1, 2028 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 428 Fiscal Year Principal Interest Total 2024 1,395,000 448,450 1,843,450 1,843,450 9,105,000 5.00% 2025 920,000 378,700 1,298,700 1,298,700 7,710,000 5.00% 2026 920,000 332,700 1,252,700 1,252,700 6,790,000 5.00% 2027 920,000 286,700 1,206,700 1,206,700 5,870,000 5.00% 2028 920,000 240,700 1,160,700 1,160,700 4,950,000 5.00% 2029 920,000 194,700 1,114,700 1,114,700 4,030,000 5.00% 2030 920,000 148,700 1,068,700 1,068,700 3,110,000 5.00% 2031 925,000 102,700 1,027,700 1,027,700 2,190,000 5.00% 2032 925,000 56,450 981,450 981,450 1,265,000 5.00% 2033 340,000 10,200 350,200 350,200 340,000 3.00% Totals 9,105,000 2,200,000 11,305,000 11,305,000 Principal payable June 1. Interest payable June 1 and December 1. Amount American Legion Rd/First Ave Landscaping 400,000$ Kiwanis Park Playground & Shelter Renovation 350,000 Hickory Hill Park Conklin St Imp & Master Plan Update 400,000 Happy Hollow Playground Replacement 200,000 Hunter's Run Park Playground & Shelter 300,000 Gilbert Street Bridge Replacement 3,175,000 High Street & Southgate Ave Sidewalk Infill 110,000 Fire Apparatus Replacement 1,800,000 Willow Creek Trail Replacement 140,000 Terrell Mill Skate Park Redevelopment 700,000 Mercer Park Ball Diamond Improvements 700,000 Event Facility Improvements 300,000 Animal Shelter Standby Generator 110,000 Fire Station #1 Carpet/Tile Flooring Replacement 85,000 Fire Station #1 Apparatus Bay Slab Reconstruction 70,000 Fire Station #2 Roof Replacement 110,000 Issuance Costs 155,000 Amount of Issue 9,105,000$ Project 2023A General Obligation Bonds Principal: $9,105,000 Dated: June 1, 2023 Callable: June 1, 2029 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 429 ENTERPRISE FUNDS Parking Transit Wastewater Water Refuse Collection Landfill Airport Stormwater Housing Authority F Y 2 0 2 5 430 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, 2023 was $1,610,595, a $21,086 or 1.3% decrease from fiscal year 2022. 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 2024, the unassigned fund balance is estimated to decrease by $134,456 or 8.3%. This increase is projected with expectations that the Parking Fund will be returned to normal operations and be free of any bonded debt. (1) FY24 - FY26 figures are estimates The fiscal year 2025 unassigned fund balance is expected to increase by $2,006,641 or 135.9%. This increase is projected due to increasing hourly ramp parking, metered parking and citations. This assigned fund balance in fiscal year 2025 represents $195,000 held in capital reserves and $303,702 in restricted parking impact fees. 431 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. This loan will be paid off in fiscal year 2025. 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 2025* $2.00 $2.00 $2.00 $2.00 $2.00 2018* 1.00 1.00 0.75 1.00 0.75 2014* 1.00 1.00 0.75 1.00 -- 2007 0.75 0.75 0.60 0.75 -- 2002 0.60 0.60 0.50 0.60 -- 2001 0.50 0.50 0.40 0.60 -- *Capitol Street, Dubuque Street and Tower Place facilities offer the first hour free. Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/24 Total Payment FY25 FY25 Principal FY25 Interest 2009F Revenue Bond Defeasance 11/1/2014 2,495,350$ 2025 198,611$ 199,777$ 198,611$ 1,166$ Parking Gate Equipment 6/30/2022 1,000,000$ 2032 811,808$ 107,750$ 96,229$ 11,521$ 432 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 2025 revenue is estimated to increase by $3,333,967 or 59.2% when compared to fiscal year 2024 estimated revenue. The increase is due to the increased parking ramp rates mentioned above, increases in metered parking rates of $0.50 to $1.50 and increases in parking citation fees. Expenditures: Fiscal year 2024 budgeted expenditures represent a $730,622 or 16.5% increase from fiscal year 2024 revised expenditures. The increase is primarily in On Street Operations with a $555,477 overall increase. This is due to including Central Business District expenses with On Street Operations and enhanced cleaning in the downtown pedestrian mall and parking ramps. 433 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 after the fiscal year 2025 increases. 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. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Expenditure Trends Captial Outlay Supplies Services Personnel 434 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 2,272,962$ 1,893,211$ 2,427,976$ 2,074,297$ 1,924,841$ 3,981,482$ Revenues: Licenses and Permits General Use Permits - - - - 4,980 4,980 Use Of Money And Property Interest Revenues 8,209 61,754 18,880 18,880 20,000 20,000 Intergovernmental Federal Intergovernmental Revenue 817 - - - - - Disaster Assistance 652 - - - - - Charges For Fees And Services Miscellaneous Charges For Services - 50,000 - - - - Parking Charges 4,686,624 4,981,709 5,068,932 5,068,932 8,448,835 8,533,323 Miscellaneous Contributions & Donations - - - 18,316 - - Parking Fines 367,073 313,830 370,000 370,000 450,000 450,000 Other Miscellaneous Revenue 60,500 36,281 153,720 153,720 40,000 40,000 Other Financial Sources Sale Of Assets - 1,073 - - - - Sub-Total Revenues 5,123,875 5,444,647 5,611,532 5,629,848 8,963,815 9,048,303 Transfers In: Capital Reserves 1,090,000 1,000,000 1,000,000 1,000,000 1,500,000 1,500,000 Miscellaneous Transfers In - - - 46,043 - - Sub-Total Transfers In 1,090,000 1,000,000 1,000,000 1,046,043 1,500,000 1,500,000 Total Revenues & Transfers In 6,213,875$ 6,444,647$ 6,611,532$ 6,675,891$ 10,463,815$ 10,548,303$ Expenditures: Parking Administration 1,564,521$ 1,666,912$ 1,837,958$ 1,846,935$ 1,910,625$ 1,954,233$ On Street Operations 834,763 989,401 1,183,092 1,203,942 1,759,419 1,808,013 Parking Ramp Operations 1,738,881 1,394,198 1,338,159 1,380,875 1,492,330 1,528,806 Sub-Total Expenditures 4,138,165 4,050,511 4,359,209 4,431,752 5,162,374 5,291,051 Transfers Out: Capital Improvement Projects 1,090,000 840,000 1,000,000 1,015,000 1,450,000 1,350,000 Capital Reserves 1,090,000 1,000,000 1,000,000 1,000,000 1,500,000 1,500,000 Interfund Loan Repayment to Landfill 275,461 373,050 378,595 378,595 294,800 97,700 Sub-Total Transfers Out 2,455,461 2,213,050 2,378,595 2,393,595 3,244,800 2,947,700 Total Expenditures & Transfers Out 6,593,626$ 6,263,561$ 6,737,804$ 6,825,347$ 8,407,174$ 8,238,751$ Fund Balance, June 30 1,893,211$ 2,074,297$ 2,301,704$ 1,924,841$ 3,981,482$ 6,291,034$ Restricted / Committed /Assigned 303,702 463,702 463,702 448,702 498,702 648,702 Unassigned Balance 1,589,509$ 1,610,595$ 1,838,002$ 1,476,139$ 3,482,780$ 5,642,332$ % of Revenues & Transfers In 26%25%28%22%33%53% 1) Same Fund Transfers required by bond covenants Parking (7100 - 7104) Fund Summary 435 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 8,209$ 61,754$ 18,880$ 18,880$ 20,000$ 20,000$ Miscellaneous Parking Fines 367,073 313,830 370,000 370,000 450,000 450,000 Other Miscellaneous Revenue 12,583 12,371 - - - - Total Revenues 387,865$ 387,955$ 388,880$ 388,880$ 470,000$ 470,000$ Expenditures: Personnel 396,511$ 442,219$ 566,247$ 575,224$ 539,500$ 555,685$ Services 1,166,075 1,218,200 1,270,711 1,270,711 1,370,125 1,397,528 Supplies 1,935 6,493 1,000 1,000 1,000 1,020 Total Expenditures 1,564,521$ 1,666,912$ 1,837,958$ 1,846,935$ 1,910,625$ 1,954,233$ Personnel Services - FTE 2022 2023 2024 2024 2025 Customer Service Rep - Trans Services 0.88 0.88 0.88 0.88 0.88 Data Analyst 0.50 0.50 0.50 0.50 - Operations Supv - Trans Services 3.00 3.00 3.00 3.00 3.00 Program Assistant - Trans Services - - 0.50 0.50 0.50 Total Personnel 4.38 4.38 4.88 4.88 4.38 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Licenses and Permits General Use Permits -$ -$ -$ -$ 4,980$ 4,980$ Charges For Fees And Services Miscellaneous Charges For Services -$ 50,000$ -$ -$ -$ -$ Parking Charges 1,320,269 1,388,656 1,326,460 1,326,460 2,190,700 2,212,607 Miscellaneous Other Miscellaneous Revenue 4,189 3,956 - - - - Other Financial Sources Sale Of Assets - 1,073 - - - - Total Revenues 1,324,458$ 1,443,685$ 1,326,460$ 1,326,460$ 2,195,680$ 2,217,587$ Expenditures: Personnel 551,067$ 563,060$ 755,152$ 776,002$ 840,600$ 865,818$ Services 271,877 336,767 407,441 407,441 877,819 895,375 Supplies 10,037 21,583 6,999 6,999 41,000 41,820 Capital Outlay 1,782 67,991 13,500 13,500 - 5,000 Total Expenditures 834,763$ 989,401$ 1,183,092$ 1,203,942$ 1,759,419$ 1,808,013$ Personnel Services - FTE 2022 2023 2024 2024 2025 Electronics Technician - Trans Services 1.00 1.00 1.00 1.00 1.00 MW II - Transportation CBD - - - - 1.00 MW II - Transportation Services 2.00 2.00 2.00 2.00 2.00 Parking Enforcement Attendant 5.00 5.00 6.00 6.00 6.00 Total Personnel 8.00 8.00 9.00 9.00 10.00 Capital Outlay 2024 2024 2025 Trailer 7,500$ 7,500$ -$ Light Pole Painting 6,000 6,000 - Total Capital Outlay 13,500$ 13,500$ -$ Transportation Services Department Division: Parking Operations Activity: Parking Administration (810110) Division: Parking Operations Activity: On Street Operations (810120) 436 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue 817$ -$ -$ -$ -$ -$ Disaster Assistance 652 - - - - - Charges For Fees And Services Parking Charges 3,366,356 3,593,053 3,742,472 3,742,472 6,258,135 6,320,716 Miscellaneous Contributions & Donations - - - 18,316 - - Other Miscellaneous Revenue 43,727 19,954 153,720 153,720 40,000 40,000 Total Revenues 3,411,552$ 3,613,007$ 3,896,192$ 3,914,508$ 6,298,135$ 6,360,716$ Expenditures: Personnel 518,399$ 686,451$ 645,334$ 661,550$ 728,900$ 750,767$ Services 601,674 668,082 678,031 678,031 714,630 728,923 Supplies 19,577 39,665 14,794 14,794 15,800 16,116 Capital Outlay 599,230 - - 26,500 33,000 33,000 Total Expenditures 1,738,881$ 1,394,198$ 1,338,159$ 1,380,875$ 1,492,330$ 1,528,806$ Personnel Services - FTE 2022 2023 2024 2024 2025 Cashier - Parking 5.00 5.00 5.25 5.25 5.25 Data Analyst - - - - 0.50 M.W. I - Parking Systems 3.50 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 9.00 9.00 9.25 9.25 9.75 Capital Outlay 2024 2024 2025 EV Charger -$ 26,500$ 33,000$ Total Capital Outlay -$ 26,500$ 33,000$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Transfers In: Parking Operations 1,090,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,500,000$ 1,500,000$ Total Transfers In 1,090,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,500,000$ 1,500,000$ Transfers Out: Capital Project Fund 1,090,000$ 840,000$ 1,000,000$ 1,015,000$ 1,450,000$ 1,350,000$ Total Transfers Out 1,090,000$ 840,000$ 1,000,000$ 1,015,000$ 1,450,000$ 1,350,000$ Division: Parking Operations Activity: Parking Capital Reserves (810190) Division: Parking Operations Activity: Parking Ramp Operations (810140) 437 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 2023, the unassigned fund balance decreased by $418,457 or 20.0% over fiscal year 2022 primarily due to transfers to the replacement reserve. The fiscal year 2024 projected unassigned fund balance is estimated to increase by $5,946 or 0.4% from fiscal year 2023. Unassigned fund balance is budgeted to remain nearly the same as fiscal year 2024. (1) FY24 - FY26 figures are estimates The Transit Fund has assigned fund balance for replacement reserves. For fiscal year 2024, the assigned fund balance is estimated at $4,747,256. 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 2025, the replacement reserve is projected to have a balance of $2,761,556 for the replacement of buses. The reserve also had an additional $9,500,000 that was being held for the replacement of the transit equipment facility. The construction is planned for fiscal year 2025, so this balance should be $0 at the end of the fiscal year. 438 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 18.2% of fiscal year 2025 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. Court Street Transportation Parking and Rent Revenues: These revenues include all hourly ($2.00 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 2025 revenue is projected to decrease from the fiscal year 2024 revenue estimates by $3,478,961 or 21.2%. The decrease is due to a federal grant funding budgeted in fiscal year 2024 to replace 4 buses. 439 The Transit Property Tax Levy (including State backfill funds), estimated at $4,247,200, will be transferred into the Transit fund from the General fund in fiscal year 2025. Combined with funding from other governments, $10,921,900 of the $12,175,500 in revenues and transfers in (not including reserve transfers) or 89.7% is from sources of revenue not generated by transit operations. This is higher than fiscal year 2024 funding due to City piloting fare free revenue starting in fiscal year 2024. Expenditures: Fiscal year 2025 budgeted expenditures represent a 21.25% decrease from the fiscal year 2024 revised expenditure budget. The decrease is due to capital outlay expenses to replace 4 buses in fiscal year 2024. 440 Long-term Projections: The Transit Fund revenues in fiscal year 2024 & 2025 are higher due to receipt of grant funding to replace buses. Transit Fund revenues are projected flat for future years with any increases coming from growth in the Transit Property Tax Levy transfer in. Transit Property Taxes are projected with 3% taxable valuation growth in fiscal years 2026 through 2029. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Expenditures in fiscal year 2024 & 2025 are higher due to Capital Projects Fund transfers out for a new Transit Facility and replacement of buses. 441 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 8,519,509$ 10,389,249$ 12,466,464$ 12,462,467$ 6,425,074$ 4,439,524$ Revenues: Use Of Money And Property Interest Revenues 24,131$ 287,503$ 55,502$ 55,502$ 100,000$ 100,000$ Rents 149,660 172,353 171,000 171,000 174,400 174,400 Intergovernmental Federal Ingergovernmental Revenue 7,873,968 4,400,483 3,975,486 9,698,184 5,972,500 4,243,500 State 28E Agreements 40,682 - - - - - Disaster Assistance 3,356 399 - - - - Other State Grants 634,298 659,294 578,579 578,579 659,300 659,300 Local 28E Agreements - 42,920 40,682 40,682 42,900 42,900 Charges For Fees And Services Transit Fees 919,435 1,054,035 927,000 64,500 - - Miscellaneous Charges For Services 32 190 100 100 500 500 Refuse Charges 719 357 719 719 400 400 Parking Charges 683,747 600,030 744,200 744,200 909,300 918,393 Miscellaneous Other Miscellaneous Revenue 67,555 68,013 69,000 69,000 69,000 69,000 Other Financial Sources Sale Of Assets - 5,485 - - - - Sub-Total Revenues 10,397,584 7,291,062 6,562,268 11,422,466 7,928,300 6,208,393 Transfers In: Transit Property Tax Levy 4,122,880 4,119,501 4,112,978 4,112,978 4,247,200 4,374,600 Miscellaneous Transfer-In - - - 119,017 - - Capital Reserves 3,208,799 2,802,600 1,000,000 750,000 750,000 750,000 Sub-Total Transfers In 7,331,679 6,922,101 5,112,978 4,981,995 4,997,200 5,124,600 Total Revenues & Transfers In 17,729,263$ 14,213,163$ 11,675,246$ 16,404,461$ 12,925,500$ 11,332,993$ Expenditures: Transit Admin 559,999$ 581,077$ 693,622$ 696,807$ 726,050$ 742,570$ Transit Operations 5,418,725 5,851,503 7,221,420 6,678,827 6,553,100 6,727,224 Fleet Maintenance 1,792,512 1,900,526 2,203,757 2,262,624 2,154,600 2,204,902 Court St Transportation Center 229,585 232,747 214,849 216,007 237,600 242,741 Replacement Reserve 4,557,328 310,925 - 5,327,589 2,284,200 - Sub-Total Expenditures 12,558,148 8,876,778 10,333,648 15,181,854 11,955,550 9,917,437 Transfers Out: Capital Project Fund 92,575 460,567 325,000 6,510,000 2,205,500 25,000 Capital Reserves 3,208,799 2,802,600 1,000,000 750,000 750,000 750,000 Sub-Total Transfers Out 3,301,374 3,263,167 1,325,000 7,260,000 2,955,500 775,000 Total Expenditures & Transfers Out 15,859,522$ 12,139,945$ 11,658,648$ 22,441,854$ 14,911,050$ 10,692,437$ Fund Balance, June 30 10,389,249$ 12,462,467$ 12,483,062$ 6,425,074$ 4,439,524$ 5,080,080$ Restricted / Committed /Assigned 8,298,920 10,790,595 11,065,245 4,747,256 2,761,556 3,511,556 Unassigned Balance 2,090,329$ 1,671,872$ 1,417,817$ 1,677,818$ 1,677,968$ 1,568,524$ % of Revenues & Transfers In 12%12%12%10%13%14% Transit (7150 - 7151) Fund Summary 442 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 24,131$ 287,503$ 55,502$ 55,502$ 100,000$ 100,000$ Transfers In: Transfer In - Transit Property Tax Levy 4,122,880 4,119,501 4,112,978 4,112,978 4,247,200 4,374,600 Miscellaneous - Transfer In - - - 119,017 - - Total Revenues & Transfers In 4,147,011$ 4,407,004$ 4,168,480$ 4,287,497$ 4,347,200$ 4,474,600$ Expenditures: Personnel 138,276$ 143,017$ 244,922$ 248,107$ 199,900$ 205,897$ Services 421,423 437,130 447,700 447,700 525,150 535,653 Supplies 300 930 1,000 1,000 1,000 1,020 Total Expenditures 559,999$ 581,077$ 693,622$ 696,807$ 726,050$ 742,570$ Personnel Services - FTE 2022 2023 2024 2024 2025 Customer Service Rep - Trans Services 0.88 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 0.50 Total Personnel 1.88 1.88 2.38 2.38 1.88 Transportation Services Department Division: Public Transportation Activity: Transit Admin (810210) 443 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue 4,446,320$ 4,400,483$ 3,975,486$ 5,128,934$ 4,243,500$ 4,243,500$ Disaster Assistance 1,479 -$ - - - - State 28E Agreements 40,682 - - - - - Other State Grants 634,298 659,294 578,579 578,579 659,300 659,300 Local 28E Agreements - 42,920 40,682 40,682 42,900 42,900 Charges For Fees And Services Transit Fees 919,435 1,054,035 927,000 64,500 - - Miscellaneous Charges For Services 32 190 100 100 500 500 Miscellaneous Sale Of Assets - 5,485 - - - - Total Revenues 6,042,246$ 6,162,407$ 5,521,847$ 5,812,795$ 4,946,200$ 4,946,200$ Expenditures: Personnel 3,659,379$ 3,867,602$ 4,090,910$ 4,196,317$ 4,306,200$ 4,435,386$ Services 1,703,105 1,950,281 2,266,010 2,283,010 2,236,900 2,281,638 Supplies 56,240 32,321 8,500 8,500 10,000 10,200 Capital Outlay - 1,299 856,000 191,000 - - Total Expenditures 5,418,725$ 5,851,503$ 7,221,420$ 6,678,827$ 6,553,100$ 6,727,224$ Personnel Services - FTE 2022 2023 2024 2024 2025 M.W. I - Transit 2.00 2.00 2.00 2.00 2.00 Data Analyst - - - - 0.50 Transit Operator 37.75 37.75 40.00 40.00 40.00 M.W. II - Transit 1.00 1.00 1.00 1.00 1.00 Operations Supervisor - Trans Services 1.50 1.50 1.50 1.50 1.50 Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 42.75 42.75 45.00 45.00 45.50 Capital Outlay 2024 2024 2025 Farebox 840,000$ -$ -$ Tablets - 175,000 - Building Improvements 16,000 16,000 - Total Capital Outlay 856,000$ 191,000$ -$ Division: Public Transportation Activity: Transit Operations (810220) 444 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue 3,879$ -$ -$ -$ -$ -$ Disaster Assistance 1,872 - - - - - Charges For Fees And Services Refuse Charges 719 357 719 719 400 400 Total Revenues 6,470$ 357$ 719$ 719$ 400$ 400$ Expenditures: Personnel 641,768$ 596,638$ 693,226$ 702,493$ 721,000$ 742,630$ Services 79,832 149,110 257,692 267,692 251,200 256,224 Supplies 1,070,913 1,154,778 1,252,839 1,292,439 1,182,400 1,206,048 Total Expenditures 1,792,512$ 1,900,526$ 2,203,757$ 2,262,624$ 2,154,600$ 2,204,902$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Ingergovernmental Revenue 7,670$ -$ -$ -$ -$ -$ Disaster Assistance 5 399 - - - - Use Of Money And Property Rents 149,660 172,353 171,000 171,000 174,400 174,400 Charges For Fees And Services Parking Charges 683,747 600,030 744,200 744,200 909,300 918,393 Miscellaneous Other Miscellaneous Revenue 67,555 68,013 69,000 69,000 69,000 69,000 Total Revenues 908,637$ 840,795$ 984,200$ 984,200$ 1,152,700$ 1,161,793$ Expenditures: Personnel 40,887$ 44,350$ 45,081$ 46,239$ 38,900$ 40,067$ Services 183,246 187,255 167,818 167,818 197,800 201,756 Supplies 5,452 1,142 1,950 1,950 900 918 Total Expenditures 229,585$ 232,747$ 214,849$ 216,007$ 237,600$ 242,741$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 445 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues & Transfers In: Intergovernmental Federal Ingergovernmental Revenue 3,416,100$ -$ -$ 4,569,250$ 1,729,000$ -$ Other Financial Sources Transfer In from Transit Operations 3,208,799 2,802,600 1,000,000 750,000 750,000 750,000 Total Revenues & Transfers In 6,624,899$ 2,802,600$ 1,000,000$ 5,319,250$ 2,479,000$ 750,000$ Expenditures: Services 14,081$ 2,612$ -$ -$ -$ -$ Capital Outlay 4,543,247 308,313 - 5,327,589 2,284,200 - Total Expenditures 4,557,328$ 310,925$ -$ 5,327,589$ 2,284,200$ -$ Division: PublicTransportation Activity: Replacement Reserve (810280/810290) 446 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 2023 year-end was higher than fiscal year 2022 by approximately $3,200,562 or 21.6% This increase was primarily due a decrease of $2,586,000 needed in the debt service fund. In fiscal years 2024, unassigned fund balance is expected to decrease by $4,575,875 or 25.4%. This decrease is primarily due an increase in wastewater debt service for planned revenue bonds to be issued in fiscal year 2024. In fiscal year 2025, the unassigned fund balance is budgeted to decrease by $589,500 or 4.4% primarily due to debt service payments for planned revenue bonds to be issued in fiscal year 2024. 447 (1)FY24 - FY26 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 $4,958,713 and $3,359,160, respectively, in fiscal year 2025. Revenues: Approximately 99% of Wastewater operations are funded through charges for services. Wastewater Operations are funded by sewer user fees, per the following schedule: FY2024 FY2025 Minimum Monthly Charge (includes the first 100 cu. ft. used) $8.31 $8.73 Each Additional 100 cu. ft. $3.99 $3.99 448 A flat 5% rate increase is budgeted for fiscal year 2025 for all charges. Overall, the fiscal year 2025 budgeted revenue increased from the 2024 revised budget by 6.4%. This is higher than the 5% increase because the fiscal year 2024 budget for wastewater charges was almost equal to the 2023 actual revenues. Fiscal year 2025 has factored in the fiscal year 2024 2% increase and the fiscal year 2025 5% increase. Use of Money & Property primarily consists of interest on investments. Other Financial Sources are proceeds from the sale of debt and from the sale of assets. BOD (per pound) 300 mg/L or less FY2024 FY2025 BOD (per pound) from 301 mg/L to 2000 mg/L 0.290$ 0.305$ per pound BOD (per pound) greater than 2000 mg/L 0.434$ 0.456$ per pound Suspended Solids (SS) per pound 0.232$ 0.244$ per pound Monthly Minimum, Unmetered User 34.03$ 35.73$ per month Manufactured Housing Park, Monthly Minimum per lot 34.03$ 35.73$ per month Holding Tank Waste - plus landfill fees 0.033$ 0.035$ per gallon Holding Tank Waste Hauler - Annual Permit 925.14$ 971.40$ per year included in charge for 100 cu. ft. of water used 449 Expenditures: The fiscal year 2025 budgeted expenditures, not including debt service, are estimated to be 1.4% higher than the fiscal year 2024 revised expenditures. This is due to an increase in expenditures across all types except for Capital Outlay. 21% of the Wastewater Fund’s expenditures were for revenue bond principal and interest payments. All outstanding sewer revenue bonds were 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 and revenues are expected to increase in fiscal year 2024 as a result of additional transfer to establish a debt service reserve. 450 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 24,842,383$ 25,314,538$ 20,597,611$ 21,174,871$ 21,903,810$ 21,185,210$ Revenues: Licenses And Permits Miscellaneous Permits & Licenses 8,928$ -$ 8,928$ 8,928$ -$ -$ Intergovernmental Federal Ingergovernmental Revenue 13,776 - - - - - Disaster Assistance 2,160 935 - - - - Use Of Money And Property Interest Revenues 47,109 497,507 107,906 107,906 80,000 80,000 Royalties & Commissions 161 231 161 161 200 200 Charges For Fees And Services Miscellaneous Charges For Services 1,650 - 1,650 1,650 - - Wastewater Charges 12,117,702 12,332,334 12,359,703 12,359,703 13,207,400 13,339,474 Refuse Charges 1,223 693 1,223 1,223 700 700 Miscellaneous Other Miscellaneous Revenue 68,730 65,201 68,730 68,730 65,200 65,200 Other Financial Sources Sale Of Assets 313 794 - - - - Sub-Total Revenues:12,261,752 12,897,695 12,548,301 12,548,301 13,353,500 13,485,574 Transfers In: Interfund Loans 425,000 - - - - - Miscellaneous Transfers In 280,876 2,232 2,875 60,791 2,500 2,500 Capital Reserves 2,500,000 3,500,000 3,500,000 3,500,000 1,500,000 1,500,000 1) Bond Oridance Transfers In 1,192,894 - 2,575,000 5,227,813 3,872,500 3,755,800 Sub-Total Transfers In 4,398,769 3,502,232 6,077,875 8,788,604 5,375,000 5,258,300 Total Revenues & Transfers In 16,660,521$ 16,399,927$ 18,626,176$ 21,336,905$ 18,728,500$ 18,743,874$ Expenditures: Wastewater Administration 2,607,392$ 3,477,546$ 3,075,892$ 3,082,842$ 3,383,700$ 3,455,570$ Wastewater Treatment Plant Ops 3,356,400 4,076,376 3,912,324 4,124,390 3,917,500 4,040,064 Lift Stations 284,255 288,208 225,637 266,617 294,700 239,394 Wastewater Collection Systems 834,992 870,298 969,404 983,304 977,100 1,033,186 Wastewater Debt Service 2,828,433 2,137,090 - - 4,141,600 4,017,100 Sub-Total Expenditures 9,911,472 10,849,518 8,183,257 8,457,153 12,714,600 12,785,314 Transfers Out: Capital Project Fund 2,584,000 6,190,076 2,455,000 3,423,000 1,360,000 926,000 Capital Reserves 2,500,000 3,500,000 3,500,000 3,500,000 1,500,000 1,500,000 1)Debt Service Funding 1,192,894 - 2,575,000 5,227,813 3,872,500 3,755,800 Sub-Total Transfers Out 6,276,894 9,690,076 8,530,000 12,150,813 6,732,500 6,181,800 Total Expenditures & Transfers Out 16,188,366$ 20,539,594$ 16,713,257$ 20,607,966$ 19,447,100$ 18,967,114$ Fund Balance, June 30 25,314,538$ 21,174,871$ 22,510,530$ 21,903,810$ 21,185,210$ 20,961,970$ Restricted / Committed /Assigned 10,482,389 3,142,160 6,762,160 8,446,973 8,317,873 8,630,573 Unassigned Balance 14,832,149$ 18,032,711$ 15,748,370$ 13,456,836$ 12,867,336$ 12,331,396$ % of Revenues & Transfers In 89% 110% 85%63%69%66% 1) Same Fund Transfers required by bond covenants Wastewater (7200 - 7204) Fund Summary 451 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 47,109$ 424,379$ 107,906$ 107,906$ 80,000$ 80,000$ Charges For Fees And Services Wastewater Charges 12,117,702 12,332,334 12,359,703 12,359,703 13,207,400 13,339,474 Miscellaneous Intra-City Charges - Other Miscellaneous Revenue 502 103 502 502 100 100 Other Financial Sources Sale of Assets 313 - - - - - Total Revenues 12,165,627$ 12,756,816$ 12,468,111$ 12,468,111$ 13,287,500$ 13,419,574$ Expenditures: Personnel 347,001$ 362,360$ 400,764$ 407,714$ 419,600$ 432,188$ Services 2,211,845 2,420,281 2,594,524 2,594,524 2,902,100 2,960,142 Supplies 48,546 54,905 48,904 48,904 62,000 63,240 Capital Outlay - 640,000 31,700 31,700 - - Total Expenditures 2,607,392$ 3,477,546$ 3,075,892$ 3,082,842$ 3,383,700$ 3,455,570$ Personnel Services - FTE 2022 2023 2024 2024 2025 Asst Superintendent - Wastewater 1.00 1.00 1.00 1.00 1.00 Asset Management Technician - - 0.25 0.25 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 3.25 3.25 3.25 Capital Outlay 2024 2024 2025 GPS Equipment 1,700$ 1,700$ -$ Update Ceiling Tile & Lighting 30,000 30,000 - Total Capital Outlay 31,700$ 31,700$ -$ Public Works Department Division: Wastewater Operations Activity: Wastewater Administration (720110) 452 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Royalties & Commissions 161$ 231$ 161$ 161$ 200$ 200$ Intergovernmental Federal Ingergovernmental Revenue 13,011 - - - - - Disaster Assistance 1,905 935 - - - - Charges For Fees And Services Miscellaneous Charges For Services 1,650 - 1,650 1,650 - - Refuse Charges 1,223 693 1,223 1,223 700 700 Miscellaneous Other Miscellaneous Revenue 68,228 65,098 68,228 68,228 65,100 65,100 Total Revenues 86,176$ 66,957$ 71,262$ 71,262$ 66,000$ 66,000$ Expenditures: Personnel 1,587,012$ 1,652,767$ 1,810,900$ 1,847,966$ 1,859,400$ 1,915,182$ Services 1,091,112 1,123,732 1,260,704 1,260,704 1,166,800 1,190,136 Supplies 636,165 1,213,305 795,720 870,720 872,300 889,746 Capital Outlay 42,111 86,572 45,000 145,000 19,000 45,000 Total Expenditures 3,356,400$ 4,076,376$ 3,912,324$ 4,124,390$ 3,917,500$ 4,040,064$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Garage Doors 40,000$ 40,000$ -$ Graple Bucket 5,000 5,000 - Golf Cart - - 9,500 Gantry Device - - 9,500 Transformers (2)- 100,000 - Total Capital Outlay 45,000$ 145,000$ 19,000$ Division: Wastewater Operations Activity: Wastewater Treatment Plant Ops (720120) 453 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Miscellaneous Other Miscellaneous Revenue -$ -$ -$ -$ -$ -$ Total Revenues -$ -$ -$ -$ -$ -$ Expenditures: Services 231,315$ 164,755$ 181,816$ 181,816$ 185,300$ 189,006$ Supplies 52,940 51,536 43,821 43,821 49,400 50,388 Capital Outlay - 71,917 - 40,980 60,000 - Total Expenditures 284,255$ 288,208$ 225,637$ 266,617$ 294,700$ 239,394$ Capital Outlay 2024 2024 2025 27KW Portable Generator -$ 40,980$ -$ Generator - - 60,000 Total Capital Outlay -$ 40,980$ 60,000$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Licenses And Permits Miscellaneous Permits & Licenses 8,928$ -$ 8,928$ 8,928$ -$ -$ Intergovernmental Federal Ingergovernmental Revenue 765 - - - - - Disaster Assistance 255 - - - - - Other Financial Sources Sale Of Assets - 794 - - - - Total Revenues 9,948$ 794$ 8,928$ 8,928$ -$ -$ Expenditures: Personnel 571,590$ 572,170$ 639,919$ 653,819$ 654,400$ 674,032$ Services 169,841 208,235 222,055 222,055 256,500 261,630 Supplies 59,212 46,586 67,430 67,430 66,200 67,524 Capital Outlay 34,349 43,307 40,000 40,000 - 30,000 Total Expenditures 834,992$ 870,298$ 969,404$ 983,304$ 977,100$ 1,033,186$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Golf Cart 9,000$ 9,000$ -$ Trailer 7,500 7,500 - Sanitary/Storm Castings 23,500 23,500 - Total Capital Outlay 40,000$ 40,000$ -$ Division: Wastewater Operations Activity: Lift Stations (720130) Division: Wastewater Operations Activity: Wastewater Collection Systems (720140) 454 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ 73,128$ -$ -$ -$ -$ Transfers In: Bond Ordinance Transfer 1,192,894 - 2,575,000 5,227,813 3,872,500 3,755,800 Total Revenues & Transfers In 1,192,894$ 73,128$ 2,575,000$ 5,227,813$ 3,872,500$ 3,755,800$ Expenditures: Services 15,933$ (35)$ -$ -$ 1,600$ 1,600$ Other Financial Uses Revenue Bonds Principal & Interest Payments 2,812,500 2,137,125 - - 4,140,000 4,015,500 Total Expenditures 2,828,433$ 2,137,090$ -$ -$ 4,141,600$ 4,017,100$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Transfers In: Wastewater Operations 2,500,000$ 3,500,000$ 3,500,000$ 3,500,000$ 1,500,000$ 1,500,000$ Total Revenues & Transfers In 2,500,000$ 3,500,000$ 3,500,000$ 3,500,000$ 1,500,000$ 1,500,000$ Transfers Out Capital Projects Fund 2,584,000$ 6,190,076$ 2,455,000$ 3,423,000$ 1,360,000$ 926,000$ Total Transfers Out 2,584,000$ 6,190,076$ 2,455,000$ 3,423,000$ 1,360,000$ 926,000$ Division: Wastewater Operations Activity: Wastewater Capital Reserves (720190) Division: Wastewater Operations Activity: Wastewater Debt Service (720800) 455 Issue / Use of Funds Amount of Issue FY2024 FY2025 FY2026 2024A Sewer Revenue Bonds (projected)16,200,000 2044 - - 1,620,000 1,579,500 2024B Sewer Revenue Bonds (projected)16,800,000 2034 - - 2,520,000 2,436,000 Total Sewer Revenue Bonds:0 0 4,140,000 4,015,500 Principal Outstanding Fiscal Year Debt Paid in Full Debt Service Payments Sewer Revenue BondsOutstanding Debt Obligation at June 30, 2023 Summary by Individual Issue 456 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 2023 was $8,000,190 or $924,821 higher than fiscal year 2022. The increase in unassigned fund balance in fiscal year 2023 is due mainly to an increase in interest revenue. (1) FY24 - FY26 figures are estimates The fiscal year 2024 unassigned fund balance is estimated to decrease to $7,751,973 or $248,216. This is primarily due to the addition of a 1 FTE in Water Customer Service. Fiscal year 2025 unassigned fund balance is anticipated to grow by $1,517,348 over fiscal year 2024. This is primarily due to at the end of fiscal year 2025 there will only be one debt issue outstanding so the debt service is decreasing in 2024 as well as the amount needing to be transferred to the debt service reserve. 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 $1,365,453 in restricted fund balance, and the capital reserve is estimated to have $3,599,596 in assigned fund balance at the end of fiscal year 2025. Contributions into the Capital Reserve increased to $1,800,000 in fiscal year 2023 and are planned to increase to $2,500,000 in fiscal year 2026. 457 Revenues: The Water Division is funded by water user fees, per the current schedule: Minimum Monthly Charge (MMC) Minimum Usage Rates Meter Size (inches) FY2024 FY2025 5/8 (residential) $8.52 $8.78 3/4 $9.31 $9.59 1 $10.96 $11.29 1½ $21.85 $22.51 2 $29.39 $30.27 3 $54.32 $55.95 4 $94.73 $97.57 6 $190.62 $196.34 Cubic Feet FY2024 FY2025 First 100/mo. MMC (varies) MMC (varies) 101-3,000/mo.$3.97/100 cu. ft. $4.09/100 cu. ft. 3,001 and over $2.85/100 cu. ft. $2.94/100 cu. ft. Single Purpose Meter Charges FY2024 FY2025 First 100/mo. MMC (varies) MMC (varies) Over 101/mo. $3.97/100 cu. ft. $4.09/100 cu. ft. A flat 3% rate increase is budgeted for fiscal year 2025 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. 458 Expenditures: The fiscal year 2025 expenditures decreased $769,852 from fiscal year 2024. The decrease is largely due to reduction in debt service payments. Revenue bond principal and interest payments are 13.1% of the Water fund’s expenditure budget for fiscal year 2025. No new revenue debt is planned in fiscal year 2025. Other financing uses include transfers out of $1,770,000 to the Capital Projects Fund in fiscal year 2025. 459 Long-term Projections: Future revenues are projected to gradually increase as the number of accounts is projected to grow by 1% annually. Fiscal years 2025 revenues are projected to decrease as transfers for debt service payments drop off. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Expenditures increase in fiscal year 2024 & 2026 due to an increase in Capital Project Fund transfers out. Expenditures after fiscal year 2024 start to decrease dramatically as the remaining outstanding water revenues bonds are paid off. 460 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 12,833,162$ 13,440,452$ 13,722,844$ 15,824,990$ 14,109,124$ 14,234,372$ Revenues: Use Of Money And Property Interest Revenues 34,204$ 555,995$ 329,546$ 329,546$ 330,000$ 330,000$ Rents 600 600 600 600 600 600 Royalties & Commissions 421 354 421 421 400 400 Intergovernmental Federal Ingergovernmental Revenue 25,265 - - - - - Disaster Assistance 538 7,209 - - - - Charges For Fees And Services Water Charges 10,125,568 10,472,052 10,552,447 10,552,447 11,079,200 11,189,990 Miscellaneous Contributions & Donations 13,846 - - - - - Printed Materials 74 32 74 74 - - Miscellaneous Merchandise 12,138 11,277 12,138 12,138 11,200 10,900 Intra-City Charges 534,242 675,357 768,332 768,332 821,100 830,100 Other Miscellaneous Revenue 9,556 7,701 4,802 4,802 7,700 6,000 Other Financial Sources Sale Of Assets 22,828 89 - - - - Sub-Total Revenues 10,779,280 11,730,666 11,668,360 11,668,360 12,250,200 12,367,990 Transfers In: 1) Bond Oridance Transfers In 1,802,141 1,378,470 1,364,675 1,364,675 70,200 804,153 Capital Reserves 1,300,000 1,800,000 1,800,000 1,800,000 1,800,000 2,500,000 Miscellaneous Transfers In 253,442 1,936 2,500 572,578 2,000 2,000 Sub-Total Transfers In 3,355,583 3,180,406 3,167,175 3,737,253 1,872,200 3,306,153 Total Revenues & Transfers In 14,134,863$ 14,911,072$ 14,835,535$ 15,405,613$ 14,122,400$ 15,674,143$ Expenditures: Water Administration 1,862,423$ 1,913,203$ 2,080,599$ 2,085,232$ 2,169,850$ 2,216,400$ Water Treatment Plant Ops 2,683,537 2,750,356 3,060,113 3,203,365 3,327,452 3,338,270 Water Distribution System 1,520,393 1,645,247 1,556,782 2,272,998 1,809,300 1,762,075 Water Customer Service 1,233,610 1,292,775 1,585,663 1,762,883 1,698,450 1,706,445 Water Debt Service 1,844,470 1,852,916 1,802,326 1,802,326 1,351,900 561,300 Sub-Total Expenditures 9,144,432 9,454,497 10,085,483 11,126,804 10,356,952 9,584,490 Transfers Out: Capital Project Fund 1,281,000 (106,433) 3,944,000 2,830,000 1,770,000 3,100,000 1) Debt Service Funding 1,802,141 1,378,470 1,364,675 1,364,675 70,200 804,153 Capital Reserves 1,300,000 1,800,000 1,800,000 1,800,000 1,800,000 2,500,000 Sub-Total Transfers Out 4,383,141 3,072,037 7,108,675 5,994,675 3,640,200 6,404,153 Total Expenditures & Transfers Out 13,527,572$ 12,526,534$ 17,194,158$ 17,121,479$ 13,997,152$ 15,988,643$ Fund Balance, June 30 13,440,452$ 15,824,990$ 11,364,221$ 14,109,124$ 14,234,372$ 13,919,872$ Restricted / Committed /Assigned 6,365,084 7,824,801 3,985,762 6,357,150 4,965,050 2,999,597 Unassigned Balance 7,075,369$ 8,000,190$ 7,378,459$ 7,751,974$ 9,269,322$ 10,920,275$ % of Revenues & Transfers In 50%54%50%50%66%70% 1) Same Fund Transfers required by bond covenants Water (7300 - 7304) Fund Summary 461 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 34,204$ 528,265$ 329,546$ 329,546$ 330,000$ 330,000$ Royalties & Commissions 421 354 421 421 400 400 Charges For Fees And Services Water Charges 10,024,452 10,346,666 10,424,452 10,424,452 10,956,500 11,066,065 Miscellaneous Printed Materials 14 32 14 14 - - Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000 Other Miscellaneous Revenue 9,508 7,701 4,754 4,754 7,700 6,000 Transfers In: Miscellaneous Transfers In 252,605 1,936 2,500 72,578 2,000 2,000 Total Revenues & Transfers In 10,323,204$ 10,886,954$ 10,763,687$ 10,833,765$ 11,298,600$ 11,406,465$ Expenditures: Personnel 271,807$ 283,717$ 296,810$ 301,443$ 315,300$ 324,759$ Services 1,584,833 1,622,576 1,778,288 1,778,288 1,846,300 1,883,226 Supplies 5,784 6,910 5,501 5,501 8,250 8,415 Total Expenditures 1,862,423$ 1,913,203$ 2,080,599$ 2,085,232$ 2,169,850$ 2,216,400$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 Total Personnel 2.00 2.00 2.00 2.00 2.00 Public Works Department Division: Water Operations Activity: Water Administration (730110) 462 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intergovernmental Federal Intergovernmental Revenue 25,265$ -$ -$ -$ -$ -$ Disaster Assistance 538 7,209 - - - - Charges For Fees And Services Water Charges 315 153 315 315 200 200 Miscellaneous Contributions & Donations 13,846 - - - - - Other Financial Sources Sale of Assets 690 89 - - - - Total Revenues 40,655$ 7,451$ 315$ 315$ 200$ 200$ Expenditures: Personnel 1,003,752$ 1,043,674$ 1,103,163$ 1,125,171$ 1,176,900$ 1,212,207$ Services 1,016,944 945,648 1,117,910 1,239,154 1,192,200 1,216,044 Supplies 605,554 742,653 774,040 774,040 833,352 850,019 Capital Outlay 57,287 18,381 65,000 65,000 125,000 60,000 Total Expenditures 2,683,537$ 2,750,356$ 3,060,113$ 3,203,365$ 3,327,452$ 3,338,270$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Tank Inspections 10,000$ 10,000$ 10,000$ Turbine Pump Rehab 40,000 40,000 80,000 Tank Cleaning - - 20,000 Process Analyzer Replacements 15,000 15,000 15,000 Total Capital Outlay 65,000$ 65,000$ 125,000$ Division: Water Operations Activity: Water Treatment Plant Ops (730120) 463 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Rents 600$ 600$ 600$ 600$ 600$ 600$ Charges For Fees And Services Water Charges 77,307 81,273 77,306 77,306 77,800 78,578 Miscellaneous Printed Materials 60 - 60 60 - - Miscellaneous Merchandise 5,919 5,947 5,919 5,919 5,900 5,900 Transfers In: Miscellaneous Transfers In - - - 500,000 - - Total Revenues & Transfer In 83,885$ 87,820$ 83,885$ 583,885$ 84,300$ 85,078$ Expenditures: Personnel 793,202$ 767,516$ 821,667$ 837,883$ 876,900$ 903,207$ Services 298,904 289,176 336,477 336,477 337,800 344,556 Supplies 126,447 201,160 113,638 113,638 185,600 189,312 Capital Outlay 301,839 387,395 285,000 985,000 409,000 325,000 Total Expenditures 1,520,393$ 1,645,247$ 1,556,782$ 2,272,998$ 1,809,300$ 1,762,075$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Water Main Repairs-Contracted Improvement 275,000$ 475,000$ 300,000$ Lead Reduction - 500,000 25,000 Oversizing Water Main 10,000 10,000 10,000 Trench Shoring Equipment - - 28,000 Utility Truck - - 46,000 Total Capital Outlay 285,000$ 985,000$ 409,000$ Division: Water Operations Activity: Water Distribution System (730130) 464 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Charges For Fees And Services Water Charges 23,494$ 43,960$ 50,374$ 50,374$ 44,700$ 45,147$ Miscellaneous Miscellaneous Merchandise 6,219 5,330 6,219 6,219 5,300 5,000 Miscellaneous Revenue 48 - 48 48 - - Intra-City Charges 532,242 673,357 766,332 766,332 819,100 828,100 Other Financial Sources Sale Of Assets 22,137 - - - - - Transfers In: Miscellaneous Transfers In 837 - - - - - Total Revenues & Transfer In 584,977$ 722,647$ 822,973$ 822,973$ 869,100$ 878,247$ Expenditures: Personnel 803,968$ 871,820$ 1,023,920$ 1,051,140$ 1,068,800$ 1,100,864$ Services 127,437 129,406 160,625 160,625 167,250 170,595 Supplies 25,554 31,335 35,118 35,118 34,300 34,986 Capital Outlay 276,651 260,214 366,000 516,000 428,100 400,000 Total Expenditures 1,233,610$ 1,292,775$ 1,585,663$ 1,762,883$ 1,698,450$ 1,706,445$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 3.00 3.00 3.00 3.00 3.00 M. W. III - Water Service 1.00 1.00 1.00 1.00 1.00 M.W. I - Water Customer Service 3.00 3.00 4.00 4.00 4.00 Water Services Clerk 1.75 1.75 1.75 1.75 1.75 Total Personnel 10.75 10.75 11.75 11.75 11.75 Capital Outlay 2024 2024 2025 Radio Locator 6,000$ 6,000$ 6,500$ Belt Clip Readers - - 6,600 Water Meters 360,000 510,000 415,000 Total Capital Outlay 366,000$ 516,000$ 428,100$ Division: Water Operations Activity: Water Customer Service (730140) 465 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ 27,730$ -$ -$ -$ -$ Transfers In: Bond Ordinance Transfers In 1,802,141 1,378,470 1,364,675 1,364,675 - - Total Revenues & Transfers In 1,802,141$ 1,406,200$ 1,364,675$ 1,364,675$ -$ -$ Expenditures: Services 8,280$ 771$ 1,500$ 1,500$ 800$ -$ Other Financial Uses Revenue Bonds Principal & Interest Payments 1,836,190 1,852,145 1,800,826 1,800,826 1,351,100 561,300 Total Expenditures 1,844,470$ 1,852,916$ 1,802,326$ 1,802,326$ 1,351,900$ 561,300$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Transfers In: Water Operations 1,300,000$ 1,800,000$ 1,800,000$ 1,800,000$ 1,800,000$ 2,500,000$ Total Revenues & Transfers In 1,300,000$ 1,800,000$ 1,800,000$ 1,800,000$ 1,800,000$ 2,500,000$ Transfers Out Capital Projects Fund 1,281,000$ (106,433)$ 3,944,000$ 2,830,000$ 1,770,000$ 3,100,000$ Total Transfers Out 1,281,000$ (106,433)$ 3,944,000$ 2,830,000$ 1,770,000$ 3,100,000$ Division: Water Operations Activity: Water Capital Reserves (730190) Division: Water Operations Activity: Water Debt Service (730800) 466 Issue / Use of Funds FY2024 FY2025 FY2026 2016D Water Revenue Refunding of Series 2008 Revenue Bonds 3,650,000 2025 1,045,000 533,088 529,594 - 2017C Water Revenue Refunding of Series 2009 Revenue Bonds 5,910,000 2026 2,580,000 1,267,738 821,488 561,244 Total - Water Revenue Bonds 3,625,000 1,800,825 1,351,081 561,244 Fiscal Year Debt Paid in Full Principal Outstanding Water Revenue Bonds Outstanding Debt Obligation at June 30, 2023 Summary by Individual Issue Debt Service PaymentsAmount of Issue 467 Fiscal Year Principal Interest Total Water Revenue 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 3,625,000 88,150 3,713,150 3,713,150 Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Bonds -Summary Debt Repayment Schedule by Fiscal Year 468 Fiscal Year Principal Interest Total 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 1,045,000 17,681 1,062,681 1,062,681 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: $3,650,000 Dated: June 16, 2016 Callable: N/A Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 469 Fiscal Year Principal Interest Total 2024 1,225,000 42,738 1,267,738 1,267,738 2,580,000 2.00% 2025 800,000 21,488 821,488 821,488 1,355,000 2.25% 2026 555,000 6,244 561,244 561,244 555,000 2.25% Totals 2,580,000 70,469 2,650,469 2,650,469 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2009B Water Revenue Bonds 5,372,468$ 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 470 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, 2023 was $1,938,934 which was a 41% increase from fiscal year 2022. The increase was due to an increase in user fees. (1)FY24 - FY26 figures are estimates Fiscal year 2024 fund balance is projected to increase by $79,679 or 4.1% to $2,018,613. This is primarily due to an increase in user fees. Fiscal year 2025 fund balance is projected to increase by $167,800 or 8.3% to $2,186,413. This increase is primarily due to user fee increases for 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 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 $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. In fiscal year 2025, there is a $1.00 increase in the curbside recycling fee to $8.50 per month. The combined monthly refuse collection fee for a regular household will increase by $1.00 per month from $25.00 per month to $26.00 per month. 471 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 2025 revenue is estimated at 3.5% higher than fiscal year 2024 due to the collection fee increases. Expenditures: The fiscal year 2025 budgeted expenditures are estimated to be 4.4% lower than fiscal year 2024 estimated expenditures due expenditures in fiscal year 2024 to demolish a building and also a decrease in the amount of customer carts needing to be purchased. Solid Waste Collection: FY2024 Garbage Collection per month $14.00 Additional bag stickers $2.50 Curbside Recycling per month $7.50 Appliance Collection $20.00 Bulky Item Pickup: First item $20.00 Additional items $10.00 Yard Waste: Yard/Food Waste Collection per month $3.50 472 Long-term Projections: In fiscal year 2025 revenues jump up due to the increases in the monthly user fee rate. Future revenues are projected to gradually increase as the account growth is expected to be 1% annually in fiscal year 2025 and later. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Fiscal year 2024 and 2025 budgeted expenditures include large, one-time capital outlays or transfers to the Capital Projects Fund. 473 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 1,268,644$ 1,374,200$ 1,256,248$ 1,938,934$ 2,018,613$ 2,186,413$ Revenues: Licenses And Permits General Use Permits 2,610$ -$ -$ -$ -$ -$ Use Of Money And Property Interest Revenues 3,557 38,850 8,182 8,182 10,000 10,000 Intergovernmental Disaster Assistance - 211 - - - - Federal Intergovernmental Revenue 2,020 - - - - - Charges For Fees And Services Refuse Charges 3,934,256 4,584,679 4,960,253 4,960,253 5,132,300 5,183,623 Miscellaneous Contributions & Donations 1,090 - - - - - Other Miscellaneous Revenue 42,344 11,974 - - - - Sub-Total Revenues 3,985,877 4,635,714 4,968,435 4,968,435 5,142,300 5,193,623 Transfers In: Miscellaneous Transfers In 121,399 6,538 8,125 60,828 7,000 7,000 Sub-Total Transfers In 121,399 6,538 8,125 60,828 7,000 7,000 Total Revenues 4,107,275$ 4,642,252$ 4,976,560$ 5,029,263$ 5,149,300$ 5,200,623$ Expenditures: Refuse Administration 645,715$ 680,726$ 752,622$ 958,124$ 798,300$ 817,187$ Refuse Operations 1,582,947 1,518,192 1,715,552 1,729,452 1,725,500 1,810,834 Yard Waste Collection 418,999 515,565 640,485 647,435 585,600 645,005 Curbside Recycling Collection 1,127,671 1,148,422 1,269,533 1,360,749 1,367,300 1,451,589 White Goods/Bulky Collection 226,388 214,613 249,191 253,824 254,800 261,750 Sub-Total Expenditures 4,001,720 4,077,518 4,627,383 4,949,584 4,731,500 4,986,365 Transfers Out: Capital Project Fund - - 250,000 - 250,000 - Sub-Total Transfers Out - - 250,000 - 250,000 - Total Expenditures & Transfers Out 4,001,720$ 4,077,518$ 4,877,383$ 4,949,584$ 4,981,500$ 4,986,365$ Fund Balance, June 30 1,374,200$ 1,938,934$ 1,355,425$ 2,018,613$ 2,186,413$ 2,400,671$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,374,200$ 1,938,934$ 1,355,425$ 2,018,613$ 2,186,413$ 2,400,671$ % of Revenues 33%42%27%40%42%46% Refuse Collection (7400) Fund Summary 474 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 3,557$ 38,850$ 8,182$ 8,182$ 10,000$ 10,000$ Intergovernmental Disaster Assistance - 211 - - - - Federal Ingergovernmental Revenue 2,020 - - - - - Charges For Fees And Services Refuse Charges 100 (25) - - - - Miscellaneous Other Miscellaneous Revenue 42,344 11,974 - - - - Transfers In: Miscellaneous Transfers In 7,022 6,538 8,125 60,828 7,000 7,000 Total Revenues & Transfers In 55,043$ 57,548$ 16,307$ 69,010$ 17,000$ 17,000$ Expenditures: Personnel 252,928$ 262,645$ 290,350$ 295,852$ 292,100$ 300,863$ Services 392,665 417,759 461,983 461,983 505,900 516,018 Supplies 122 322 289 289 300 306 Capital Outlay - - - 200,000 - - Total Expenditures 645,715$ 680,726$ 752,622$ 958,124$ 798,300$ 817,187$ Personnel Services - FTE 2022 2023 2024 2024 2025 Asst Superintendent - Refuse 1.00 1.00 1.00 1.00 1.00 Customer Service Rep - Refuse 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 Capital Outlay 2024 2024 2025 Demolish old Solid Waste Building -$ 200,000$ -$ Total Capital Outlay -$ 200,000$ -$ Public Works Department Division: Resource Management Activity: Refuse Administration (740110) 475 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Licenses And Permits General Use Permits 2,610$ -$ -$ -$ -$ -$ Charges For Fees And Services Refuse Charges 2,335,614 2,582,285 2,744,976 2,744,976 2,746,100 2,773,561 Miscellaneous Contributions & Donations 1,090 - - - - - Total Revenues 2,339,314$ 2,582,285$ 2,744,976$ 2,744,976$ 2,746,100$ 2,773,561$ Expenditures: Personnel 515,465$ 517,857$ 559,878$ 573,778$ 582,400$ 599,872$ Services 1,016,874 985,597 1,102,380 1,102,380 1,134,800 1,157,496 Supplies 8,373 8,164 8,294 8,294 8,300 8,466 Capital Outlay 42,235 6,574 45,000 45,000 - 45,000 Total Expenditures 1,582,947$ 1,518,192$ 1,715,552$ 1,729,452$ 1,725,500$ 1,810,834$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Refuse Carts 45,000$ 45,000$ -$ Total Capital Outlay 45,000$ 45,000$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 401,935$ 686,237$ 703,277$ 703,277$ 686,200$ 693,062$ Total Revenues 401,935$ 686,237$ 703,277$ 703,277$ 686,200$ 693,062$ Expenditures: Personnel 174,925$ 232,021$ 258,675$ 265,625$ 269,300$ 277,379$ Services 208,220 283,019 336,810 336,810 316,300 322,626 Capital Outlay 35,854 525 45,000 45,000 - 45,000 Total Expenditures 418,999$ 515,565$ 640,485$ 647,435$ 585,600$ 645,005$ Personnel Services - FTE 2022 2023 2024 2024 2025 M.W. I - Refuse 2.00 2.00 3.00 2.00 3.00 Total Personnel 2.00 2.00 3.00 2.00 3.00 Capital Outlay 2024 2024 2025 Yard Waste Carts 45,000$ 45,000$ -$ Total Capital Outlay 45,000$ 45,000$ -$ Division: Resource Management Activity: Refuse Operations (740120) Division: Resource Management Activity: Yard Waste Collection (740130) 476 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 1,143,051$ 1,271,806$ 1,452,000$ 1,452,000$ 1,640,000$ 1,656,400$ Total Revenues 1,143,051$ 1,271,806$ 1,452,000$ 1,452,000$ 1,640,000$ 1,656,400$ Expenditures: Personnel 638,162$ 640,031$ 682,540$ 698,756$ 694,300$ 715,129$ Services 488,488 479,731 586,993 586,993 673,000 686,460 Supplies 1,020 1,280 - - - - Capital Outlay - 27,380 - 75,000 - 50,000 Total Expenditures 1,127,671$ 1,148,422$ 1,269,533$ 1,360,749$ 1,367,300$ 1,451,589$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Recycle Carts -$ 75,000$ -$ Total Capital Outlay -$ 75,000$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 53,555$ 44,376$ 60,000$ 60,000$ 60,000$ 60,600$ Total Revenues 53,555$ 44,376$ 60,000$ 60,000$ 60,000$ 60,600$ Expenditures: Personnel 159,172$ 159,250$ 181,311$ 185,944$ 185,400$ 190,962$ Services 66,974 55,013 67,880 67,880 69,400 70,788 Supplies 242 350 - - - - Total Expenditures 226,388$ 214,613$ 249,191$ 253,824$ 254,800$ 261,750$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 477 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, 2023 was $24.088 million, which was a 9.2% decrease from fiscal year 2022. Of the $24.088 million, $21.177 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 decrease was primarily due to the construction of a new cell. (1)FY24 - FY26 figures are estimates The fiscal year 2024 unassigned fund balance is $2,547,958 which is a 14.2% or $362,859 decrease over the fiscal year 2023 unassigned fund balance. The projected reduction is primarily due to an increase in expenditures for landfill operations. The fiscal year 2025 unassigned fund balance is projected to increase $191,750 or 7.5% to $2,739,708. This increase is primarily due to increasing the landfill user fees. 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 2025 is $3.69 million not including projected outstanding loan balances of $715,579 to the Parking Fund, $1,454,466 to the General Fund, and $969,0644 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 2024. The following is a summary of those loans: 478 Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/24 Total Payment FY25 FY25 Principal FY25 Interest Parking Fund 2009F Revenue Bond Defeasance 11/1/2014 $ 2,495,350 2025 $ 198,611 $ 199,777 $ 198,611 $ 1,166 General Fund 2019 Public Works Facility Loan 6/30/2019 $ 2,100,000 2036 $ 1,571,451 $ 139,759 $ 116,985 $ 22,774 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 $ 811.808 $ 107,750 $ 96,229 $ 11,521 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 2025 of $15,797,225 for Closure/Post-Closure Reserves and $570,560 in the Solid Waste Surcharge Reserve. Revenues: The Landfill Fund is primarily supported by user fees. Fee increases are budgeted for fiscal year 2025 of $2.50 for trash disposal rates per ton for Iowa City and Non-Iowa City residents. The major landfill fees charged are summarized as follows: Trash Disposal Rates (per ton): Iowa City residents: $47.50 Non-Iowa City residents: $52.50 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 479 For fiscal year 2025, Landfill Charges of $6,900,000 and Refuse Charges of $625,300 comprise approximately 94.5% of the landfill’s budgeted revenue. Total revenues are estimated to increase slightly in fiscal year 2025, primarily due to increasing user fees. Expenditures: Fiscal year 2025 budgeted expenditures decreased by $68,834 or 1.1% from the fiscal year 2024 revised budget. The Landfill Fund’s expenditures decreased due to a decrease in capital outlay. Fiscal year 2025 expenditures include $35,000 for capital outlay which is only 0.6% of the expenditure budget. 480 Long-term Projections: Future revenues are projected out with a fiscal year 2025 rate increase and 1% growth after that. Transfers in will decrease slightly starting in fiscal year 2026 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 2024 has a large $4,750,000 Capital Projects Fund transfer out which includes funding for a new landfill equipment building and causes the fund expenditures to spike in that year. 481 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 25,728,088$ 26,541,741$ 23,182,580$ 24,087,724$ 20,925,512$ 22,800,762$ Revenues: Use Of Money And Property Interest Revenues 194,706$ 689,248$ 361,522$ 361,522$ 265,700$ 241,000$ Rents 54,016 57,737 64,700 64,700 75,200 75,200 Royalties & Commissions 55 - 55 55 - - Intergovernmental Disaster Assistance 100 - - - - - Other State Grants 27,378 2,209 - - - - Charges For Fees And Services Refuse Charges 643,840 625,348 643,840 643,840 625,300 625,300 Landfill Charges 6,663,449 6,594,014 6,148,000 6,148,000 6,900,000 6,900,000 Miscellaneous Contributions & Donations 1,409 - - - - - Miscellaneous Merchandise - - - - - - Intra-City Charges 65,054 64,512 40,000 40,000 65,000 65,000 Other Miscellaneous Revenue 36,204 36,875 33,976 33,976 33,700 33,700 Other Financial Sources Sale Of Assets - - - - - - Sub-Total Revenues 7,686,213 8,069,943 7,292,093 7,292,093 7,964,900 7,940,200 Transfer In: Interfund Loans 461,863 562,268 570,559 570,559 489,800 295,600 Miscellaneous Transfers In 1,119,595 1,156,687 875,000 909,170 1,025,000 1,025,000 Sub-Total Transfers In 1,581,458 1,718,955 1,445,559 1,479,729 1,514,800 1,320,600 Total Revenues & Transfers In 9,267,671$ 9,788,898$ 8,737,652$ 8,771,822$ 9,479,700$ 9,260,800$ Expenditures: Landfill Administration 1,025,397$ 1,056,254$ 1,090,670$ 1,096,172$ 1,163,400$ 1,189,772$ Landfill Operations 4,363,503 4,462,115 4,887,160 4,919,014 4,799,050 4,944,877 Solid Waste Surcharge Reserve 106,723 112,859 130,781 133,098 117,000 120,392 Sub-Total Expenditures 5,495,623 5,631,228 6,108,611 6,148,284 6,079,450 6,255,041 Transfers Out: Capital Project Funding 838,800 5,455,000 4,027,750 4,910,750 500,000 60,000 Miscellaneous Transfers Out 1,119,595 1,156,687 875,000 875,000 1,025,000 1,025,000 Interfund Loan 1,000,000 - - - - - Sub-Total Transfers Out 2,958,395 6,611,687 4,902,750 5,785,750 1,525,000 1,085,000 Total Expenditures & Transfers Out 8,454,018$ 12,242,915$ 11,011,361$ 11,934,034$ 7,604,450$ 7,340,041$ Fund Balance, June 30 26,541,741$ 24,087,724$ 20,908,872$ 20,925,512$ 22,800,762$ 24,721,521$ Restricted / Committed /Assigned 24,091,862 21,176,907 19,097,743 18,377,554 20,061,054 21,462,262 Unassigned Balance 2,449,879$ 2,910,817$ 1,811,129$ 2,547,958$ 2,739,708$ 3,259,260$ % of Revenues & Transfers In 26%30%21%29%29%35% Landfill (7500 - 7504) Fund Summary 482 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 71,015$ 553,863$ 163,336$ 163,336$ 180,000$ 180,000$ Total Revenues 71,015$ 553,863$ 163,336$ 163,336$ 180,000$ 180,000$ Expenditures: Personnel 267,693$ 281,080$ 294,819$ 300,321$ 310,400$ 319,712$ Services 756,311 773,981 794,561 794,561 851,700 868,734 Supplies 1,393 1,193 1,290 1,290 1,300 1,326 Total Expenditures 1,025,397$ 1,056,254$ 1,090,670$ 1,096,172$ 1,163,400$ 1,189,772$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 483 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 3,080$ 7,428$ -$ -$ -$ -$ Rents 54,016 57,737 64,700 64,700 75,200 75,200 Royalties & Commissions 55 - 55 55 - - Intergovernmental Disaster Assistance 100 - - - - - Other State Grants 27,378 2,209 - - - - Charges For Fees And Services Refuse Charges 643,840 625,348 643,840 643,840 625,300 625,300 Landfill Charges 6,453,335 6,388,022 5,958,000 5,958,000 6,700,000 6,700,000 Miscellaneous Contributions & Donations 1,409 - - - - - Intra-City Charges 65,054 64,512 40,000 40,000 65,000 65,000 Other Miscellaneous Revenue 36,204 36,875 33,976 33,976 33,700 33,700 Total Revenues 7,284,472$ 7,182,131$ 6,740,571$ 6,740,571$ 7,499,200$ 7,499,200$ Expenditures: Personnel 1,319,972 1,378,655$ 1,488,622$ 1,520,476$ 1,554,550$ 1,601,187$ Services 2,860,709 2,873,191 3,177,885 3,177,885 3,044,300 3,105,186 Supplies 130,478 174,740 145,653 145,653 165,200 168,504 Capital Outlay 52,344 35,529 75,000 75,000 35,000 70,000 Total Expenditures 4,363,503$ 4,462,115$ 4,887,160$ 4,919,014$ 4,799,050$ 4,944,877$ Personnel Services - FTE 2022 2023 2024 2024 2025 Landfill Operator 8.00 8.00 8.00 8.00 8.00 M.W. I - Landfill - - 1.00 1.00 1.00 M.W. II - Eastside Recycling 1.00 1.00 1.00 1.00 1.00 Scalehouse Operator 1.75 1.75 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 1.00 Total Personnel 12.75 12.75 13.75 13.75 13.75 Capital Outlay 2024 2024 2024 Other Operating Equipment 75,000$ 75,000$ 35,000$ Total Capital Outlay 75,000$ 75,000$ 35,000$ Division: Resource Management Activity: Landfill Operations (750120) 484 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 70,611$ 77,957$ 83,186$ 83,186$ 60,700$ 36,000$ Other Financial Sources Transfer In from Landfill Operations 813,343 797,390 750,000 750,000 900,000 900,000 Interfund Loans 461,863 562,268 570,559 570,559 489,800 295,600 Total Revenues & Transfers In 1,345,817$ 1,437,615$ 1,403,745$ 1,403,745$ 1,450,500$ 1,231,600$ Transfers Out: Capital Project Fund 215,000$ 4,855,000$ 3,500,000$ 4,250,000$ -$ -$ InterFund Loan - Disbursed to Other Funds 1,000,000 - - - - - Total Transfers Out 1,215,000$ 4,855,000$ 3,500,000$ 4,250,000$ -$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Charges For Fees And Services Landfill Charges 210,114$ 205,992$ 190,000$ 190,000$ 200,000$ 200,000$ Total Revenues 210,114$ 205,992$ 190,000$ 190,000$ 200,000$ 200,000$ Expenditures: Personnel 96,006$ 103,019$ 101,441$ 103,758$ 105,200$ 108,356$ Services 10,717 9,840 9,340 9,340 11,800 12,036 Capital Outlay - - 20,000 20,000 - - Total Expenditures 106,723$ 112,859$ 130,781$ 133,098$ 117,000$ 120,392$ Personnel Services - FTE 2022 2023 2024 2024 2025 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 2024 2024 2025 Sign 20,000$ 20,000$ -$ Total Capital Outlay 20,000$ 20,000$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 50,000$ 50,000$ 115,000$ 115,000$ 25,000$ 25,000$ Other Financial Sources Miscellaneous Transfers In 32,893 208,577 - - - - Transfer In from Landfill Operations 273,359 150,720 125,000 125,000 125,000 125,000 Total Revenues 356,252$ 409,297$ 240,000$ 240,000$ 150,000$ 150,000$ Transfers Out: Other 32,893$ -$ -$ -$ -$ -$ Total Expenditures 32,893$ -$ -$ -$ -$ -$ 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) 485 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, 2023 was $295,565, a 9.2% decrease from the fiscal year 2022 year-end fund balance. This decrease is primarily due a decrease in federal grant revenue. In fiscal year 2024, fund balance is estimated to decrease by 2.4% to $288,555. In fiscal year 2025, the fund balance is project to decrease by $246,050 to $42,505. For both years, this variance is a result of changes in transfers out to the Capital Projects Fund. FY24 - FY26 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 $0 at the end of fiscal year 2025. The Airport also maintains a $100,000 reserve for emergencies. If the Airport is awarded a grant to renovate the terminal building, this may be used for the match and would be projected to be $0 at the end of fiscal year 2025. 486 Revenues: For fiscal year 2025, 83.7% 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 16.3% of the total revenues. Expenditures: In the fiscal year 2025 budget, operating expenditures increased from the fiscal year 2024 budget by 6.8% to $436,550 primarily due to an increase in Capital Outlay. $(50,000) $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 2021 Actual 2022 Actual 2023 Actual 2024 Revised 2025 Budget 2026 Projected Revenue Trends Use of Money & Property Miscellaneous Other Financial Sources Intergovernmental $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 2021 Actual 2022 Actual 2023 Actual 2024 Revised 2025 Budget 2026 Projected Expenditure Trends Personnel Services Supplies Capital Outlay 487 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 263,541$ 325,446$ 329,987$ 295,565$ 288,555$ 42,505$ Revenues: Use Of Money And Property Interest Revenues -$ 784$ -$ -$ -$ -$ Rents 334,529 361,310 354,797 354,797 368,500 368,500 Royalties & Commissions 56,417 48,567 52,000 52,000 72,000 72,000 Intergovernmental Federal Ingergovernmental Revenue 59,000 - - - - - Miscellaneous Miscellaneous Merchandise 510 - - - - - Other Miscellaneous Revenue 79 - - - - - Sub-Total Revenues 450,535 410,661 406,797 406,797 440,500 440,500 Transfers In: Capital Reserves 100,000 100,000 100,000 100,000 100,000 100,000 Miscellaneous Transfers In - - - 2,317 - - Sub-Total Transfers In 100,000 100,000 100,000 102,317 100,000 100,000 Total Revenues & Transfers In 550,535$ 510,661$ 506,797$ 509,114$ 540,500$ 540,500$ Expenditures: Airport Operations 425,107$ 450,628$ 406,307$ 408,624$ 436,550$ 420,891$ Sub-Total Expenditures 425,107 450,628 406,307 408,624 436,550 420,891 Transfers Out: Capital Project Fund 63,523 89,914 47,000 107,500 350,000 93,554 Capital Reserves - - - - - - Sub-Total Transfers Out 63,523 89,914 47,000 107,500 350,000 93,554 Total Expenditures & Transfers Out 488,630$ 540,542$ 453,307$ 516,124$ 786,550$ 514,445$ Fund Balance, June 30 325,446$ 295,565$ 383,477$ 288,555$ 42,505$ 68,560$ Restricted / Committed /Assigned 236,299 246,385 291,649 238,885 (0) 6,446 Unassigned Balance 89,148$ 49,181$ 91,829$ 49,670$ 42,505$ 62,114$ % of Revenues & Transfers In 16%10%18%10%8%11% Airport (7600 -7604) Fund Summary 488 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ 784$ -$ -$ -$ -$ Rents 334,529 361,310 354,797 354,797 368,500 368,500 Royalties & Commissions 56,417 48,567 52,000 52,000 72,000 72,000 Intergovernmental Federal Ingergovernmental Revenue 59,000 - - - - - Miscellaneous Miscellaneous Merchandise 510 - - - - - Other Miscellaneous Revenue 79 - - - - - Total Revenues & Transfers In 450,535$ 410,661$ 406,797$ 406,797$ 440,500$ 440,500$ Expenditures: Personnel 87,156$ 97,121$ 103,935$ 106,252$ 111,000$ 114,330$ Services 326,863 333,377 297,209 297,209 295,350 301,257 Supplies 11,072 5,953 5,163 5,163 5,200 5,304 Capital Outlay 15 14,177 - - 25,000 - Total Expenditures 425,107$ 450,628$ 406,307$ 408,624$ 436,550$ 420,891$ Personnel Services - FTE 2022 2023 2024 2024 2025 Airport Operations Specialist - - - - Airport Manager 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Capital Outlay 2024 2024 2025 Brush for Tractor -$ -$ 25,000$ Total Capital Outlay -$ -$ 25,000$ Airport Department Division: Airport Operations Activity: Airport Operations (850110) 489 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, 2023 was $1,284,752 which was a 20.9% increase from the fiscal year 2022. The fiscal year 2024 fund balance is estimated to increase 18.0% from fiscal year 2023 to $1,515,809. 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. There also was a rate increase of $0.50 per month in fiscal year 2024. Fiscal year 2025 projected fund balance represents a 13.3% increase over the fiscal year 2024 estimated year- end balance to finish at $1,716,909. This increase is also due to the fiscal year 2024 rate increase. 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 $597,961 in fiscal year 2024 and $662,961 in fiscal year 2025. (1) FY23 - FY25 figures are estimates Revenues: The Stormwater Fund is primarily funded through a monthly Stormwater Utility fee. This fee was 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. FY2022 FY2023 FY2024 FY2025 FY2026 Assigned $264,000 $432,961 $597,961 $662,961 $672,961 Unassigned $798,799 $851,791 $917,848 $1,053,948 $1,192,893 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 Fund Balance (1) 490 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 2025 budgeted expenditures represent a $61,214 or 8.2% decrease from the fiscal year 2024 revised expenditures. The decrease is due to a decrease of $30,500 for capital outlay. $1,650,000 $1,700,000 $1,750,000 $1,800,000 $1,850,000 $1,900,000 $1,950,000 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Revenue Trends Charges for Services Use of Money & Property Intergovernmental Miscellaneous $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 2022 Actual 2023 Actual 2024 Budget 2024 Revised 2025 Budget 2026 Projected Expenditure Trends Personnel Personnel Services Services Supplies Supplies Capital Outlay Capital Outlay 491 Long-term Projections: Future stormwater fund revenues are projected to increase gradually as account growth is estimated at 1% annually. Future expenditures were projected with the assumptions that personnel related expenditures would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually. Additionally, the larger year over year changes in expenditures result from varying Transfers Out related to Capital Projects. 492 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 1,487,988$ 1,062,799$ 1,456,820$ 1,284,752$ 1,515,809$ 1,716,909$ Revenues: Use Of Money And Property Interest Revenues 3,495$ 24,099$ 8,038$ 8,038$ 5,000$ 5,000$ Charges For Fees And Services Stormwater Charges 1,704,329 1,729,888 1,880,000 1,880,000 1,900,000 1,919,000 Miscellaneous Intra-City Charges 14,324 11,035 15,000 15,000 11,800 11,800 Other Miscellaneous Revenue 530 - - - - - Sub-Total Revenues 1,722,678 1,765,022 1,903,038 1,903,038 1,916,800 1,935,800 Transfers In: Miscellaneous Transfers In 38,405 1,232 1,500 6,133 1,200 1,500 Capital Reserves 1,500,000 1,135,000 1,100,000 1,100,000 1,100,000 1,100,000 Sub-Total Transfers In 1,538,405 1,136,232 1,101,500 1,106,133 1,101,200 1,101,500 Total Revenues 3,261,083$ 2,901,254$ 3,004,538$ 3,009,171$ 3,018,000$ 3,037,300$ Expenditures: Stormwater Operations 561,273$ 613,262$ 738,481$ 743,114$ 681,900$ 698,355$ Sub-Total Expenditures 561,273 613,262 738,481 743,114 681,900 698,355 Transfers Out: Capital Project Fund 1,625,000 966,039 990,000 935,000 1,035,000 1,090,000 Capital Reserves 1,500,000 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 Sub-Total Transfers Out 3,125,000 2,066,039 2,090,000 2,035,000 2,135,000 2,190,000 Total Expenditures & Transfers Out 3,686,273$ 2,679,301$ 2,828,481$ 2,778,114$ 2,816,900$ 2,888,355$ Fund Balance, June 30 1,062,799$ 1,284,752$ 1,632,877$ 1,515,809$ 1,716,909$ 1,865,854$ Restricted / Committed /Assigned 264,000 432,961 834,000 597,961 662,961 672,961 Unassigned Balance 798,799$ 851,791$ 798,877$ 917,848$ 1,053,948$ 1,192,893$ % of Revenues 24%29%27%31%35%39% Stormwater (7700 - 7704) Fund Summary 493 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 3,495$ 24,099$ 8,038$ 8,038$ 5,000$ 5,000$ Charges For Fees And Services Stormwater Charges 1,704,329 1,729,888 1,880,000 1,880,000 1,900,000 1,919,000 Miscellaneous Intra-City Charges 14,324 11,035 15,000 15,000 11,800 11,800 Other Miscellaneous Revenue 530 - - - - - Total Revenues 1,722,678$ 1,765,022$ 1,903,038$ 1,903,038$ 1,916,800$ 1,935,800$ Expenditures: Personnel 260,988$ 251,971$ 300,193$ 304,826$ 281,700$ 290,151$ Services 285,226 300,356 392,826 392,826 382,100 389,742 Supplies 15,059 60,935 14,962 14,962 18,100 18,462 Capital Outlay - - 30,500 30,500 - - Total Expenditures 561,273$ 613,262$ 738,481$ 743,114$ 681,900$ 698,355$ Personnel Services - FTE 2022 2023 2024 2024 2025 Asset Management Technician - - 0.10 0.10 0.10 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 2.00 2.00 2.10 2.10 2.10 Capital Outlay 2024 2024 2025 2WD Truck 30,500$ 30,500$ -$ Total Capital Outlay 30,500$ 30,500$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Transfers In: Stormwater Operations 1,500,000$ 1,135,000$ 1,100,000$ 1,100,000$ 1,100,000$ 1,100,000$ Total Revenues & Transfers In 1,500,000$ 1,135,000$ 1,100,000$ 1,100,000$ 1,100,000$ 1,100,000$ Transfers Out Capital Projects Fund 1,625,000$ 966,039$ 990,000$ 935,000$ 1,035,000$ 1,090,000$ Total Transfers Out 1,625,000$ 966,039$ 990,000$ 935,000$ 1,035,000$ 1,090,000$ Public Works Department Division: Engineering Activity: Stormwater Capital Reserves (770800) Division: Engineering Services Activity: Stormwater Operations (770110) 494 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, 2023 was $6,173,093, a decrease of $52,516 or .84% from the fiscal year 2022 year-end fund balance. At the end of fiscal year 2023, $1,340,537 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) FY24 – FY26 are estimates Fiscal year 2024 revised year-end fund balance increased by 8.6% or $533,072 over the fiscal year 2023 ending balance. In fiscal year 2025, the Housing Authority’s fund balance is projected to increase by $392,262 or 5.8%. The fiscal year 2025 increase in fund balance is also projected due to a surplus generated in the Housing Choice Voucher Program. Revenues: HUD allocations account for approximately 97.0% of ICHA revenue. ICHA is projected to receive $12,448,528 in federal funding through HUD in fiscal year 2025. This is a 4.6% increase from the fiscal year 2024 revised budget primarily due to the expansion of the Housing Choice Voucher programs. 495 Expenditures: Fiscal year 2025 estimated expenditures are budgeted to increase from the fiscal year 2024 revised expenditures by $753,446, or 6.4% which primarily represents an increase in housing voucher payments due to the expansion of the Housing Choice Voucher program. 93.1% of the Housing Fund expenditure budget is to provide rental vouchers to citizens. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2021 Actual 2022 Actual 2023 Actual 2024 Revised 2025 Budget 2026 Projected Expenditure Trends Personnel Services Supplies Capital Outlay 496 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 5,925,598$ 6,225,607$ 6,225,968$ 6,173,091$ 6,706,163$ 7,098,425$ Revenues: Use Of Money And Property Interest Revenues 14,706$ 180,089$ 23,562$ 23,562$ 82,000$ 82,000$ Rents 281,556 307,363 281,556 281,556 307,400 307,400 Royalties & Commissions 65,532 41,374 49,394 49,394 41,600 41,600 Intergovernmental Federal Ingergovernmental Revenue 11,480,640 11,380,065 11,901,251 11,901,251 12,448,528 12,448,528 Miscellaneous Other Miscellaneous Revenue 244,208 5,122 10,140 10,140 5,200 5,200 Other Financial Sources Loan Repayments 10,791 9,704 8,163 8,163 8,000 8,000 Sale Of Assets - 3 - - - - Sub-Total Revenues 12,097,433 11,923,720 12,274,066 12,274,066 12,892,728 12,892,728 Miscellaneous Transfers In - - - 30,116 - - Sub-Total Transfers In - - - 30,116 - - Total Revenues & Transfers In 12,097,433$ 11,923,720$ 12,274,066$ 12,304,182$ 12,892,728$ 12,892,728$ Expenditures: Voucher Program 10,811,582$ 11,239,844$ 11,079,104$ 11,104,586$ 11,630,250$ 11,874,296$ Public Housing Program 934,006 681,601 607,101 611,734 839,516 806,460 Sub-Total Expenditures 11,745,588 11,921,445 11,686,204 11,716,320 12,469,766 12,680,757 Transfers Out: Operating Subsidy - PILOT General Fund 21,699 22,936 22,936 22,936 30,700 31,621 Miscellaneous Transfers Out - Director Reimb 30,137 31,855 31,855 31,855 - - Sub-Total Transfers Out 51,836 54,791 54,791 54,791 30,700 31,621 Total Expenditures & Transfers Out 11,797,424$ 11,976,236$ 11,740,995$ 11,771,111$ 12,500,466$ 12,712,378$ Fund Balance, June 30 6,225,607$ 6,173,091$ 6,759,039$ 6,706,163$ 7,098,425$ 7,278,775$ Restricted / Committed /Assigned 1,293,526 1,340,537 1,341,675 1,355,686 1,378,686 1,401,686 Unassigned Balance 4,932,082$ 4,832,555$ 5,417,365$ 5,350,477$ 5,719,739$ 5,877,089$ % of Revenues & Transfers In 41%41%44%43%44%46% City of Iowa City Housing Authority (7900 - 7922) Fund Summary 497 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues (1,115)$ 57,221$ -$ -$ 15,000$ 15,000$ Royalties & Commissions 65,248 41,374 49,110 49,110 41,400 41,400 Intergovernmental Federal Ingergovernmental Revenue 10,997,841 11,234,489 11,630,493 11,630,493 12,013,528 12,013,528 Miscellaneous Other Miscellaneous Revenue 12,474 3,660 8,262 8,262 3,700 3,700 Sale Of Assets - 3 - - - - Total Revenues & Transfers In 11,074,448$ 11,336,747$ 11,687,865$ 11,687,865$ 12,073,628$ 12,073,628$ Expenditures: Personnel 907,594$ 863,959$ 1,067,594$ 1,093,077$ 1,162,700$ 1,197,581$ Services 9,891,365 10,361,965 9,993,753 9,993,753 10,448,986 10,657,966 Supplies 12,623 13,920 17,756 17,756 18,564 18,750 Total Expenditures 10,811,582$ 11,239,844$ 11,079,104$ 11,104,586$ 11,630,250$ 11,874,296$ Personnel Services - FTE 2022 2023 2024 2024 2025 F.S.S. Program Coordinator 0.50 0.50 2.00 2.00 2.00 Housing Administrator 0.78 0.78 0.80 0.80 0.80 Housing Office Manager 0.96 0.96 0.80 0.80 0.80 Housing Program Assistant 4.33 4.33 4.20 4.20 4.20 Housing Receptionist 0.78 0.78 0.80 0.80 0.80 Public Housing Technician - - - - 0.80 PubLicensesHsg. Coord 0.50 0.50 0.80 0.80 0.80 Housing Choice Voucher Program Coord 1.00 1.00 0.80 0.80 0.80 Total Personnel 8.85 8.85 10.20 10.20 11.00 Neighborhood & Development Services Department Division: Neighborhood Services Activity: Housing Authority Voucher (490200) 498 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 15,821$ 122,868$ 23,562$ 23,562$ 67,000$ 67,000$ Rents 281,556 307,363 281,556 281,556 307,400 307,400 Royalties & Commissions 284 - 284 284 200 200 Intergovernmental Federal Ingergovernmental Revenue 482,799 145,576 270,758 270,758 435,000 435,000 Miscellaneous Other Miscellaneous Revenue 231,734 1,462 1,878 1,878 1,500 1,500 Other Financial Sources Loans 10,791 9,704 8,163 8,163 8,000 8,000 Total Revenues 1,022,985$ 586,973$ 586,201$ 586,201$ 819,100$ 819,100$ Expenditures: Personnel 186,797$ 172,280$ 190,640$ 195,273$ 211,400$ 217,742$ Services 568,179 474,198 407,222 407,222 424,880 433,378 Supplies 2,986 3,480 4,439 4,439 5,236 5,341 Capital Outlay 176,045 31,643 4,800 4,800 198,000 150,000 Total Expenditures 934,006$ 681,601$ 607,101$ 611,734$ 839,516$ 806,460$ Personnel Services - FTE 2022 2023 2024 2024 2025 F.S.S. Program Coordinator 0.50 0.50 - - - Housing Administrator 0.22 0.22 0.20 0.20 0.20 Housing Office Manager 0.04 0.04 0.20 0.20 0.20 Housing Program Assistant 0.29 0.29 0.80 0.80 0.80 Housing Receptionist 0.22 0.22 0.20 0.20 0.20 Public Housing Technician - - - - 0.20 PubLicensesHsg. Coord 0.50 0.50 0.20 0.20 0.20 Housing Choice Voucher Program Coord - - 0.20 0.20 0.20 Total Personnel 1.77 1.77 1.80 1.80 2.00 Division: Neighborhood Services Activity: Housing Authority Public Housing (490300) 499 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 5 500 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 2024-2028. 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 2024-2028, the total funding sources are $260,152,947, and the total expenditures are $274,559,947. 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 2025 CIP expenditures of $76,043,300 will be certified as part of the fiscal year 2025 operating budget. The 2025 CIP funding sources of $75,808,300 will also be certified as part of the fiscal year 2025 operating budget. Budgeted fiscal year 2025 Capital Projects Fund revenues and transfers in also include a transfer in from the TIF funds to reimburse for prior year expenditures of $200, other local government funding of $85,200 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 2025 budgeted revenues and transfer in are $75,968,700. 501 The changes to the 2024 CIP are amended into the fiscal year 2024 operating budget. The fiscal year 2024 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 2024 are $126,734,518; the revised budget includes the 2024 CIP expenditures of $68,634,952 and prior year project carry forwards of $58,099,566. The revised fiscal year 2024 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 2024 are $83,437,663; the revised budget includes the 2024 CIP funding sources of $73,929,952 and a transfer in from the TIF funds to reimburse for prior year expenditures of $200, and prior year project carry forwards of $9,507,511. 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 2025 is $7,420,370. 502 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 42,097,840$ 46,227,340$ 235,025$ 50,866,819$ 7,569,964$ 7,420,370$ Revenues: Use Of Money And Property Interest Revenues 139,244$ 1,134,737$ -$ -$ -$ -$ Intergovernmental Federal Intergovernmental Revenue 4,153,774 3,938,874 420,000 8,578,074 28,650,000 5,108,991 Disaster Assistance - - - - - - Other State Grants 1,276,345 506,635 850,000 1,994,823 - 8,200,000 State 28E Agreements 95,035 92,907 525,000 850,000 185,200 150,000 Local 28E Agreements 25,000 30,000 30,000 30,000 - - Miscellaneous Contributions & Donations 52,367 219,826 - - - - Printed Materials 570 - - - - - Other Miscellaneous Revenue 634,881 879,316 - 1,800,000 - - Other Financial Sources Sale Of Assets - 1,409,975 - - - - Debt Sales 10,790,326 10,541,862 42,535,000 42,980,000 16,350,000 14,013,000 Internal Service (Non-Budgetary): ITS Fund - 705 - - - - Sub-Total Revenues 17,167,542 18,754,837 44,360,000 56,232,897 45,185,200 27,471,991 Transfers In:Transfers-In from Governmental Funds 4,756,585 4,976,342 6,214,516 7,179,516 14,288,000 5,887,800 Transfers-In from Enterprise Funds 8,468,773 13,895,163 13,038,750 19,731,250 8,920,500 6,334,554 Miscellaneous Transfers-In 1,081,114 84,795 75,000 75,000 75,000 - Internal Service (Non-Budgetary): Equipment Fund - 1,000,000 7,500,000 - 7,400,000 - ITS Fund - 100,000 100,000 100,000 100,000 100,000 Sub-Total Transfers In 14,306,472 20,056,300 26,928,266 27,085,766 30,783,500 12,322,354 Total Revenues & Transfers In 31,474,014$ 38,811,137$ 71,288,266$ 83,318,663$ 75,968,700$ 39,794,345$ Expenditures: Governmental: General Government 231,848$ 264,101$ 415,000$ 1,294,077$ 50,000$ 50,000$ Culture & Recreation 2,643,138 3,747,365 2,520,000 13,440,054 12,075,000 7,700,000 Community and Economic Dvlpmnt 64,271 34,685 - 361,282 - - Public Safety 636,140 684,999 - 3,604,036 625,000 2,050,000 Public Works 16,102,880 18,218,651 28,243,470 33,222,288 28,297,794 25,662,800 Enterprise: Parking Operations 725,851 1,872,052 1,000,000 2,507,464 1,450,000 1,350,000 Public Transportation 148,467 1,895 325,000 8,544,031 20,705,500 25,000 Wastewater Treatment 2,980,470 3,299,955 25,755,000 43,186,268 560,000 926,000 Water Operations 1,240,873 702,043 3,144,000 3,858,320 970,000 3,100,000 Refuse Operations 544,461 - - - - - Landfill 750,540 2,371,266 3,027,750 11,404,743 4,000,000 60,000 Storm Water 500,295 1,892,369 740,000 2,295,621 785,000 780,000 Airport 350,281 1,047,276 467,000 2,696,629 6,500,000 932,545 Internal Service (Non-Budgetary): ITS Fund - - 100,000 200,705 100,000 100,000 Sub-Total Expenditures 26,919,514 34,136,657 65,737,220 126,615,518 76,118,294 42,736,345 Transfers Out: Miscellaneous Transfers Out 425,000 - - - - - Sub-Total Transfers Out 425,000 35,000 - - - - Total Expenditures & Transfers Out 27,344,514$ 34,171,657$ 65,737,220$ 126,615,518$ 76,118,294$ 42,736,345$ Fund Balance, June 30 46,227,340$ 50,866,819$ 5,786,071$ 7,569,964$ 7,420,370$ 4,478,370$ Capital Projects Fund Fund Summary 503 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa CATEGORY SUMMARY thru2024 2028 TotalCategory20242025202620272028 Airport 2,197,732 6,500,000 932,545 1,250,000 150,000 11,030,277 Equipment 12,000,000 12,000,000 Finance Administration 100,000 100,000 100,000 100,000 100,000 500,000 Fire 130,000 500,000 2,050,000 9,500,000 12,180,000 Government Buildings 1,000,000 250,000 450,000 250,000 50,000 2,000,000 Landfill 4,410,750 4,000,000 60,000 689,250 222,500 9,382,500 Library 55,000 775,000 830,000 Parking Operations 1,015,000 1,450,000 1,350,000 1,685,000 2,565,000 8,065,000 Parks Maintenance 2,675,000 1,450,000 4,200,000 1,720,000 1,540,000 11,585,000 Police 125,000 125,000 Public Works Administration 400,000 400,000 Recreation 550,000 10,350,000 500,000 50,000 50,000 11,500,000 Senior Center 1,825,000 1,825,000 3,650,000 Stormwater 935,000 785,000 1,090,000 240,000 240,000 3,290,000 Street Operations 12,728,470 15,897,800 25,662,800 24,382,800 28,762,800 107,434,670 Transit Operations 7,285,000 20,705,500 25,000 25,000 25,000 28,065,500 Wastewater Treatment 32,723,000 560,000 926,000 2,141,000 4,972,000 41,322,000 Water Operations 2,830,000 970,000 3,100,000 2,250,000 2,050,000 11,200,000 68,634,952 76,043,300 43,046,345 46,108,050 40,727,300 274,559,947TOTAL 504 Airport, $11,030,277 Equipment, $12,000,000 Government Buildings, $2,000,000 Landfill, $9,382,500 Parking Operations, $8,065,000 Parks Maintenance, $11,585,000 Public Works Administration, $400,000 Street Operations, $107,434,670 Recreation, $11,500,000 Stormwater, $3,290,000 Library, $830,000 Transit Operations, $28,065,500 Fire, $12,180,000 Police, $125,000 Finance Administration, $500,000 Wastewater Treatment, $41,322,000 Senior Center, $3,650,000 Water Operations, $11,200,000 Capital Improvement Program by Division 2024-2028 $274,559,947 505 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa PROJECTS BY CATEGORY 2024 2028thru Total20242025202620272028CategoryProject #Priority Airport A3465 150,000150,000Runway 7 Environmental Assessment 2 A3471 875,000875,000Runway 12/30 Threshold Displacement/Relocation 1 A3473 1,250,0001,250,000Airport Apron Expansion 2 A3474 300,000300,000Runway 7/25 Pavement Repairs 1 A3475 167,000167,000Runway 12/30 Pavement Repairs 1 A3478 7,000,000500,000 6,500,000Terminal Building Remodel/Reconstruction 1 A3480 200,000200,000Terminal Building Space Needs Study 1 A3481 1,088,277622,732 465,545Airport Solar 2 11,030,2772,197,732 6,500,000 932,545 1,250,000 150,000Airport Total Equipment P3953 12,000,00012,000,000Equipment Maintenance Facility replacement 2 12,000,00012,000,000Equipment 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 1,550,0001,550,000Fire Apparatus Replacement Program 1 Z4409 130,000130,000Fire Station #1 Apparatus Bay Slab Reconstruction 2 Z4411 10,000,000500,000 9,500,000Fire Station #5 Construction and #3 Replacement 2 Z4413 500,000500,000Rehab of Sleeping Areas & Alerting System Station1 2 12,180,000130,000 500,000 2,050,000 9,500,000Fire Total Government Buildings R4129 250,00050,000 50,000 50,000 50,000 50,000City Hall - Other Projects 1 R4194 250,000250,000Climate Action Facility Improvements 3 R4351 700,000700,000Recreation Center Improvements 2 R4381 200,000200,000Event Facility Improvements 2 R4388 600,000400,000 200,000ADA Elevator Improvements 1 2,000,0001,000,000 250,000 450,000 250,000 50,000Government Buildings Total Landfill L3328 4,250,0004,250,000Landfill Equipment Building Replacement 2 L3333 4,000,0004,000,000Compost Pad Improvements & Expansion 2 L3335 850,000160,750 689,250Landfill Dual Extraction System Expansion 3 L3348 207,50060,000 147,500Site Flow Improvements 3 L3349 75,00075,000Landfill Future Cell - Northeast Expansion 4 506 Total20242025202620272028CategoryProject #Priority 9,382,5004,410,750 4,000,000 60,000 689,250 222,500Landfill Total Library B4343 775,000775,000Carpet and Furnishings Replacement 2 B4347 55,00055,000ICPL Boardroom & Meeting Room E Renovation 2 830,00055,000 775,000Library Total Parking Operations T3004 6,025,000525,000 1,000,000 1,250,000 1,500,000 1,750,000Parking Facility Restoration Repair 2 T3021 150,000150,000Video Cameras for Parking Facilities 3 T3025 440,000240,000 200,000Replacement of LED fixtures in Parking Facilities 2 T3026 1,000,000185,000 815,000Tower Place Drainage Modifications 3 T3028 150,000150,000Tower Place Office Remodel 3 T3070 300,000100,000 100,000 100,000Replace Door-Door Closures in Parking Facilities 1 8,065,0001,015,000 1,450,000 1,350,000 1,685,000 2,565,000Parking Operations Total Parks Maintenance R4130 490,00090,000 100,000 100,000 100,000 100,000Parks Annual Improvements/Maintenance/ADA 1 R4132 150,000150,000Park Annual ADA Accessibility Improvements 2 R4206 750,000150,000 150,000 150,000 150,000 150,000Intra-city Bike Trails/Bridges 2 R4227 1,700,000200,000 1,500,000Hwy 6 Sidepath - Broadway to Fairmeadows 5 R4346 250,000250,000Palisades Park Development 2 R4358 750,000750,000Lower City Park Shelters & Restroom Replacement 2 R4362 450,000450,000Napoleon Park Softball Fields 5-8 Renovation 3 R4372 1,300,0001,300,000Terrell Mill Skate Park Redevelopment 5 R4380 275,00075,000 50,000 50,000 50,000 50,000Annual Contracted Tree Planting 4 R4384 200,000200,000Benton Hills Playground Replacement 2 R4385 400,000400,000College Green Park Playground 2 R4389 300,000300,000N. Market Square Playground Replacement 2 R4390 240,000240,000Reno Street Park Renovations 2 R4392 700,000700,000Westside Park Land Acquisition 2 R4397 260,000260,000Court Hill Trail Beech to Scott Replacement 2 R4398 300,000300,000Thornberry and Rita's Ranch Dog Park Improvements 2 R4400 150,000150,000Mercer Shelter Replacement 2 R4401 250,000250,000Parks Storage Building 2 R4403 1,700,000250,000 1,450,000Carson Lake Park 2 R4408 720,000720,000Columbarium Construction/Expansion 2 R4409 250,000250,000New Park Development - Location Unspecified 2 11,585,0002,675,000 1,450,000 4,200,000 1,720,000 1,540,000Parks Maintenance Total Police Y4446 125,000125,000Body Cameras & In Car Video Systems 3 125,000125,000Police Total Public Works Administration P3988 400,000400,000Entrance Way Improvements 4 400,000400,000Public Works Administration Total Recreation R4229 10,800,000500,000 10,300,000City Park Pool Replacement 3 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 2 R4406 250,000250,000RALRC Structural Cables 2 507 Total20242025202620272028CategoryProject #Priority R4407 200,000200,000Mercer & RALRC HVAC Replacement 2 11,500,000550,000 10,350,000 500,000 50,000 50,000Recreation Total Senior Center K1003 3,650,0001,825,000 1,825,000Senior Center Interior Improvements Project 3 3,650,0001,825,000 1,825,000Senior Center Total Stormwater M3631 1,200,000240,000 240,000 240,000 240,000 240,000Annual Stormwater Improvements 2 M3634 500,00095,000 405,000Rundell Street Pump Station Vault Modifications 2 M3635 990,000140,000 850,000River Street Storm Sewer Improvements 2 M3637 500,000500,000Peterson Street Storm Sewer Improvments 1 M3638 100,000100,000Storm Sewer Asset Inventory 3 3,290,000935,000 785,000 1,090,000 240,000 240,000Stormwater Total Street Operations S3814 1,400,000200,000 300,000 300,000 300,000 300,000Annual Traffic Signal Projects 3 S3816 245,00045,000 50,000 50,000 50,000 50,000Traffic Calming 3 S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 1 S3824 11,305,7882,125,388 2,145,100 2,345,100 2,345,100 2,345,100Annual Pavement Rehabilitation 1 S3826 1,058,882188,082 217,700 217,700 217,700 217,700Underground Electrical Facilities 2 S3827 200,00050,000 50,000 50,000 50,000Bicycle Master Plan Implementation 3 S3910 1,600,000400,000 300,000 300,000 300,000 300,000Annual Bridge Maintenance & Repair 1 S3939 3,730,0003,730,000Dubuque Street Reconstruction 1 S3946 10,050,000950,000 9,100,000Court Street Reconstruction 2 S3951 150,000150,000Hwy 1/Hwy 6 Intersection Improvements Study 2 S3952 19,800,000200,000 150,000 19,450,000Dodge Street Reconstruct - Governor to Burlington 2 S3953 5,000,000425,000 4,575,000Market St & Jefferson St Two-Way Conversion 2 S3955 2,550,000265,000 2,285,000N. Gilbert Street Reconstruction 2 S3956 1,375,0001,375,000Gilbert Street Bridge Replacement 1 S3959 12,200,00012,200,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2 S3960 100,000100,000Oakdale Blvd Extension - Alignment Study 2 S3963 30,125,000325,000 800,000 2,450,000 5,725,000 20,825,000Burlington Street Bridge Replacement 1 S3978 1,575,0001,575,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1 S3981 320,000320,000Camp Cardinal / Kennedy Parkway - Ped Accom 2 S3982 450,000450,000North Dodge St / ACT Circle - Signalization 2 S3983 2,650,000300,000 2,350,000Iowa Avenue Improvements 2 S3984 50,00050,000High Street & Southgate Ave Sidewalk Infill Proj 3 S3986 1,000,0001,000,000Camp Cardinal Road Extension Project 3 107,434,67012,728,470 15,897,800 25,662,800 24,382,800 28,762,800Street Operations Total Transit Operations T3055 27,465,5006,785,000 20,680,500Transit Maintenance Facility Relocation 2 T3059 125,00025,000 25,000 25,000 25,000 25,000Transit Interchange and Bus Stop Improvements 2 T3068 300,000300,000Transit Bus Video System 2 T3069 175,000175,000Bus Driver Protection Doors 2 28,065,5007,285,000 20,705,500 25,000 25,000 25,000Transit Operations Total Wastewater Treatment V3101 3,000,000500,000 500,000 500,000 750,000 750,000Annual Sewer Main Replacement 2 V3151 14,300,00014,300,000Digester Complex Rehabilitation 1 V3162 155,000155,000Benton Street Trunk Sewer Improvements 1 V3164 300,000300,000Return Activated Sludge Pump Replacement 2 508 Total20242025202620272028CategoryProject #Priority V3165 300,000300,000Replacement of Influent Pump Station Pumps 2 V3169 2,825,000325,000 2,500,000Napoleon Lift Station Improvements 1 V3170 350,000350,000WWTP Roof Replacements 1 V3174 750,000300,000 350,000 100,000Aeration Equipment Improvements 3 V3175 285,000285,000Wastewater Treatment Facility Imp 2022 1 V3177 743,000683,000 60,000HVAC Replacement 2 V3178 705,000705,000Primary Clarifier Repairs 2 V3179 1,662,000195,000 1,467,000Rotating Drum Thickener Replacement 1 and 2 2 V3183 76,00076,000Effluent Water Pump Station Improvements 2 V3184 15,000,00015,000,000Wastewater Digester Gas Improvements 2 V3185 871,000871,000WW Treatment Plant Secondary Clarifier Repairs 2 41,322,00032,723,000 560,000 926,000 2,141,000 4,972,000Wastewater Treatment Total Water Operations W3300 800,00080,000 720,000Bradford Drive Water Main Replacement 2 W3314 1,375,0001,375,000High Service Pump VFD Replacement 2 W3320 1,000,0001,000,000Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl 1 W3322 2,500,0002,500,000Collector Well #2 Cleaning and Upgrade 1 W3325 650,00050,000 600,000Roof Replacements 2 W3326 1,500,0001,500,000Treatment Process Update 2 W3327 600,000600,000Melrose Water Main Camp Cardinal to 218 2 W3328 375,000375,000Powerhouse Dam Rehabilitation 1 W3329 1,500,0001,500,000GSR Upgrade and Repairs 1 W3330 550,000550,000Water Plant Flowemeter Replacement 1 W3332 200,000200,000Peninsual Well Field Antenna 3 W3333 150,000150,000Relocate Bulk Water Station 3 11,200,0002,830,000 970,000 3,100,000 2,250,000 2,050,000Water Operations Total GRAND TOTAL 274,559,94768,634,952 76,043,300 43,046,345 46,108,050 40,727,300 509 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa FUNDING SOURCE SUMMARY 2024 thru 2028 TotalSource2024 2025 2026 2027 2028 AIRPORT FUND 691,054107,500 350,000 93,554 125,000 15,000 EMERGENCY LEVY 325,000325,000 EQUIPMENT FUND 7,400,0007,400,000 FACILITY REPLACEMENT RESERVE 22,450,000500,000 9,700,000 1,625,000 10,625,000 FEDERAL GRANTS 41,359,2232,840,232 28,650,000 5,108,991 4,625,000 135,000 GENERAL FUND 3,970,000895,000 1,025,000 800,000 850,000 400,000 GO BONDS-ESSENTIAL PURPOSE 61,573,0009,150,000 12,550,000 11,638,000 13,220,000 15,015,000 GO BONDS-GENERAL PURPOSE 7,955,000830,000 3,800,000 2,375,000 700,000 250,000 ITS FUND 500,000100,000 100,000 100,000 100,000 100,000 LANDFILL FUND 1,997,500660,750 500,000 689,250 147,500 LANDFILL REPLACEMENT RESERVE 4,325,0004,250,000 75,000 LANDFILL SURCHARGE FUND 60,00060,000 OTHER LOCAL GOVERNMENTS 160,000160,000 OTHER STATE GRANTS 9,050,000850,000 8,200,000 PARKING FUND 8,065,0001,015,000 1,450,000 1,350,000 1,685,000 2,565,000 REFUSE COLLECTION FUND 250,000250,000 REIMBURSEMENT OF EXPENSES 1,800,0001,800,000 REVENUE BONDS 33,000,00033,000,000 ROAD USE TAX FUND 15,605,0003,145,000 3,200,000 3,100,000 3,160,000 3,000,000 STORMWATER FUND 3,540,000935,000 1,035,000 1,090,000 240,000 240,000 TRANSIT FUND 8,815,5006,535,000 2,205,500 25,000 25,000 25,000 UNIVERSITY OF IOWA 675,000425,000 100,000 150,000 UTILITY FRANCHISE TAX 1,764,670313,470 362,800 362,800 362,800 362,800 WASTEWATER FUND 12,822,0003,423,000 1,360,000 926,000 2,141,000 4,972,000 WATER FUND 12,000,0002,830,000 1,770,000 3,100,000 2,250,000 2,050,000 73,929,952 75,808,300 40,104,345 40,958,050 29,352,300 260,152,947GRAND TOTAL 510 Airport Fund, $691,054 Equipment Fund, $7,400,000 Landfill Replacement Reserve, $4,325,000 Facility Replacement Reserve, $22,450,000 Stormwater Fund, $3,540,000Transit Fund, $8,815,500 Emergency Levy, $325,000 Other State Grants, $9,050,000 Landfill Surcharge Fund, $60,000 Federal Grants, $41,359,223 Refuse Collection Fund, $250,000General Fund, $3,970,000 Go Bonds-Essential Purpose, $61,573,000 Reimbursement of Expenses, $1,800,000 Go Bonds-General Purpose, $7,955,000 University of Iowa, $675,000 Landfill Fund, $1,997,500 ITS Fund, $500,000 Revenue Bonds, 33,000,000 Other Local Governments, $160,000 Parking Fund, $8,065,000 Road Use Tax Fund, $15,605,000 Utility Franchise Tax, $1,764,670 Wastewater Fund, $12,822,000 Water Fund, $12,000,000 Capital Improvement Program by Funding Source 2024-2028 $260,152,947 511 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa PROJECTS BY FUNDING SOURCE 2024 2028thru TotalSourceProject # Priority 2024 2025 2026 2027 2028 AIRPORT FUND A3465 15,00015,000Runway 7 Environmental Assessment 2 A3471 87,50087,500Runway 12/30 Threshold Displacement/Relocation 1 A3473 125,000125,000Airport Apron Expansion 2 A3474 30,00030,000Runway 7/25 Pavement Repairs 1 A3475 17,00017,000Runway 12/30 Pavement Repairs 1 A3478 350,000350,000Terminal Building Remodel/Reconstruction 1 A3480 20,00020,000Terminal Building Space Needs Study 1 A3481 46,554046,554Airport Solar 2 691,054107,500 350,000 93,554 125,000 15,000AIRPORT FUND Total EMERGENCY LEVY R4194 250,000250,000Climate Action Facility Improvements 3 R4380 75,00075,000Annual Contracted Tree Planting 4 325,000325,000EMERGENCY LEVY Total EQUIPMENT FUND P3953 7,400,0007,400,000Equipment Maintenance Facility replacement 2 7,400,0007,400,000EQUIPMENT FUND Total FACILITY REPLACEMENT RESER K1003 2,250,0001,125,000 1,125,000Senior Center Interior Improvements Project 3 P3953 700,000700,000Equipment 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 22,450,000500,000 9,700,000 1,625,000 10,625,000FACILITY REPLACEMENT RESERVE Total FEDERAL GRANTS A3465 135,000135,000Runway 7 Environmental Assessment 2 A3471 787,500787,500Runway 12/30 Threshold Displacement/Relocation 1 A3473 1,125,0001,125,000Airport Apron Expansion 2 A3474 270,000270,000Runway 7/25 Pavement Repairs 1 A3475 150,000150,000Runway 12/30 Pavement Repairs 1 A3478 6,650,000500,000 6,150,000Terminal Building Remodel/Reconstruction 1 A3480 180,000180,000Terminal Building Space Needs Study 1 A3481 1,041,723622,732 418,991Airport Solar 2 L3333 4,000,0004,000,000Compost Pad Improvements & Expansion 2 R4227 520,000520,000Hwy 6 Sidepath - Broadway to Fairmeadows 5 S3952 3,750,0003,750,000Dodge Street Reconstruct - Governor to Burlington 2 512 TotalSourceProject # Priority 2024 2025 2026 2027 2028 S3959 3,500,0003,500,000Taft Avenue Reconstruct - Am Legion to Lwr West Br 2 T3055 19,250,000750,000 18,500,000Transit Maintenance Facility Relocation 2 41,359,2232,840,232 28,650,000 5,108,991 4,625,000 135,000FEDERAL GRANTS Total GENERAL FUND B4347 55,00055,000ICPL Boardroom & Meeting Room E Renovation 2 P3988 300,000300,000Entrance Way Improvements 4 R4129 250,00050,000 50,000 50,000 50,000 50,000City Hall - Other Projects 1 R4130 490,00090,000 100,000 100,000 100,000 100,000Parks Annual Improvements/Maintenance/ADA 1 R4132 150,000150,000Park Annual ADA Accessibility Improvements 2 R4206 750,000150,000 150,000 150,000 150,000 150,000Intra-city Bike Trails/Bridges 2 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 2 R4346 250,000250,000Palisades Park Development 2 R4372 100,000100,000Terrell Mill Skate Park Redevelopment 5 R4380 200,00050,000 50,000 50,000 50,000Annual Contracted Tree Planting 4 R4381 200,000200,000Event Facility Improvements 2 R4388 600,000400,000 200,000ADA Elevator Improvements 1 R4409 250,000250,000New Park Development - Location Unspecified 2 Y4446 125,000125,000Body Cameras & In Car Video Systems 3 3,970,000895,000 1,025,000 800,000 850,000 400,000GENERAL FUND Total GO BONDS-ESSENTIAL PURPOSE R4227 1,180,0001,180,000Hwy 6 Sidepath - Broadway to Fairmeadows 5 R4358 750,000750,000Lower City Park Shelters & Restroom Replacement 2 R4384 200,000200,000Benton Hills Playground Replacement 2 R4385 400,000400,000College Green Park Playground 2 R4389 300,000300,000N. Market Square Playground Replacement 2 R4390 240,000240,000Reno Street Park Renovations 2 R4397 260,000260,000Court Hill Trail Beech to Scott Replacement 2 R4398 300,000300,000Thornberry and Rita's Ranch Dog Park Improvements 2 R4400 150,000150,000Mercer Shelter Replacement 2 R4403 1,900,0001,900,000Carson Lake Park 2 R4408 720,000720,000Columbarium Construction/Expansion 2 S3939 4,030,0004,030,000Dubuque Street Reconstruction 1 S3946 10,300,0001,500,000 8,800,000Court Street Reconstruction 2 S3952 8,258,0008,258,000Dodge Street Reconstruct - Governor to Burlington 2 S3953 5,000,0005,000,000Market St & Jefferson St Two-Way Conversion 2 S3955 2,750,000900,000 1,850,000N. Gilbert Street Reconstruction 2 S3956 1,375,0001,375,000Gilbert 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 S3983 2,650,000300,000 2,350,000Iowa Avenue Improvements 2 S3984 50,00050,000High Street & Southgate Ave Sidewalk Infill Proj 3 Z4406 1,400,0001,400,000Fire Apparatus Replacement Program 1 61,573,0009,150,000 12,550,000 11,638,000 13,220,000 15,015,000GO BONDS-ESSENTIAL PURPOSE Total GO BONDS-GENERAL PURPOSE B4343 775,000775,000Carpet and Furnishings Replacement 2 K1003 1,400,000700,000 700,000Senior Center Interior Improvements Project 3 513 TotalSourceProject # Priority 2024 2025 2026 2027 2028 P3953 1,300,0001,300,000Equipment Maintenance Facility replacement 2 R4229 1,300,0001,300,000City Park Pool Replacement 3 R4351 700,000700,000Recreation Center Improvements 2 R4362 450,000450,000Napoleon Park Softball Fields 5-8 Renovation 3 R4392 700,000700,000Westside Park Land Acquisition 2 R4401 250,000250,000Parks Storage Building 2 R4406 250,000250,000RALRC Structural Cables 2 R4407 200,000200,000Mercer & RALRC HVAC Replacement 2 Z4409 130,000130,000Fire Station #1 Apparatus Bay Slab Reconstruction 2 Z4413 500,000500,000Rehab of Sleeping Areas & Alerting System Station1 2 7,955,000830,000 3,800,000 2,375,000 700,000 250,000GO 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 500,000500,000Landfill Equipment Building Replacement 2 L3335 850,000160,750 689,250Landfill Dual Extraction System Expansion 3 L3348 147,500147,500Site Flow Improvements 3 P3953 500,000500,000Equipment Maintenance Facility replacement 2 1,997,500660,750 500,000 689,250 147,500LANDFILL FUND Total LANDFILL REPLACEMENT RESE L3328 4,250,0004,250,000Landfill Equipment Building Replacement 2 L3349 75,00075,000Landfill Future Cell - Northeast Expansion 4 4,325,0004,250,000 75,000LANDFILL REPLACEMENT RESERVE Total LANDFILL SURCHARGE FUND L3348 60,00060,000Site Flow Improvements 3 60,00060,000LANDFILL SURCHARGE FUND Total OTHER LOCAL GOVERNMENTS S3981 160,000160,000Camp Cardinal / Kennedy Parkway - Ped Accom 2 160,000160,000OTHER LOCAL GOVERNMENTS Total OTHER STATE GRANTS S3952 8,200,0008,200,000Dodge Street Reconstruct - Governor to Burlington 2 S3978 850,000850,000Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 1 9,050,000850,000 8,200,000OTHER STATE GRANTS Total PARKING FUND T3004 6,025,000525,000 1,000,000 1,250,000 1,500,000 1,750,000Parking Facility Restoration Repair 2 514 TotalSourceProject # Priority 2024 2025 2026 2027 2028 T3021 150,000150,000Video Cameras for Parking Facilities 3 T3025 440,000240,000 200,000Replacement of LED fixtures in Parking Facilities 2 T3026 1,000,000185,000 815,000Tower Place Drainage Modifications 3 T3028 150,000150,000Tower Place Office Remodel 3 T3070 300,000100,000 100,000 100,000Replace Door-Door Closures in Parking Facilities 1 8,065,0001,015,000 1,450,000 1,350,000 1,685,000 2,565,000PARKING FUND Total REFUSE COLLECTION FUND P3953 250,000250,000Equipment Maintenance Facility replacement 2 250,000250,000REFUSE COLLECTION FUND Total REIMBURSEMENT OF EXPENSES S3946 1,000,0001,000,000Court Street Reconstruction 2 S3986 800,000800,000Camp Cardinal Road Extension Project 3 1,800,0001,800,000REIMBURSEMENT OF EXPENSES Total REVENUE BONDS V3151 16,200,00016,200,000Digester Complex Rehabilitation 1 V3184 16,800,00016,800,000Wastewater Digester Gas Improvements 2 33,000,00033,000,000REVENUE BONDS Total ROAD USE TAX FUND S3814 1,400,000200,000 300,000 300,000 300,000 300,000Annual Traffic Signal Projects 3 S3816 245,00045,000 50,000 50,000 50,000 50,000Traffic Calming 3 S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 1 S3824 10,600,0002,000,000 2,000,000 2,200,000 2,200,000 2,200,000Annual Pavement Rehabilitation 1 S3827 200,00050,000 50,000 50,000 50,000Bicycle Master Plan Implementation 3 S3910 1,600,000400,000 300,000 300,000 300,000 300,000Annual Bridge Maintenance & Repair 1 S3951 150,000150,000Hwy 1/Hwy 6 Intersection Improvements Study 2 S3960 100,000100,000Oakdale Blvd Extension - Alignment Study 2 S3981 160,000160,000Camp Cardinal / Kennedy Parkway - Ped Accom 2 S3982 450,000450,000North Dodge St / ACT Circle - Signalization 2 S3986 200,000200,000Camp Cardinal Road Extension Project 3 15,605,0003,145,000 3,200,000 3,100,000 3,160,000 3,000,000ROAD USE TAX FUND Total STORMWATER FUND M3631 1,200,000240,000 240,000 240,000 240,000 240,000Annual Stormwater Improvements 2 M3634 500,00095,000 405,000Rundell Street Pump Station Vault Modifications 2 M3635 990,000140,000 850,000River Street Storm Sewer Improvements 2 M3637 500,000500,000Peterson Street Storm Sewer Improvments 1 M3638 100,000100,000Storm Sewer Asset Inventory 3 P3953 250,000250,000Equipment Maintenance Facility replacement 2 3,540,000935,000 1,035,000 1,090,000 240,000 240,000STORMWATER FUND Total TRANSIT FUND T3055 8,215,5006,035,000 2,180,500Transit Maintenance Facility Relocation 2 515 TotalSourceProject # Priority 2024 2025 2026 2027 2028 T3059 125,00025,000 25,000 25,000 25,000 25,000Transit Interchange and Bus Stop Improvements 2 T3068 300,000300,000Transit Bus Video System 2 T3069 175,000175,000Bus Driver Protection Doors 2 8,815,5006,535,000 2,205,500 25,000 25,000 25,000TRANSIT 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 150,000150,000Fire Apparatus Replacement Program 1 675,000425,000 100,000 150,000UNIVERSITY OF IOWA Total UTILITY FRANCHISE TAX S3824 705,788125,388 145,100 145,100 145,100 145,100Annual Pavement Rehabilitation 1 S3826 1,058,882188,082 217,700 217,700 217,700 217,700Underground Electrical Facilities 2 1,764,670313,470 362,800 362,800 362,800 362,800UTILITY FRANCHISE TAX Total WASTEWATER FUND P3953 800,000800,000Equipment Maintenance Facility replacement 2 V3101 3,000,000500,000 500,000 500,000 750,000 750,000Annual Sewer Main Replacement 2 V3162 155,000155,000Benton Street Trunk Sewer Improvements 1 V3164 300,000300,000Return Activated Sludge Pump Replacement 2 V3165 300,000300,000Replacement of Influent Pump Station Pumps 2 V3169 2,825,000325,000 2,500,000Napoleon Lift Station Improvements 1 V3170 350,000350,000WWTP Roof Replacements 1 V3174 750,000300,000 350,000 100,000Aeration Equipment Improvements 3 V3175 285,000285,000Wastewater Treatment Facility Imp 2022 1 V3177 743,000683,000 60,000HVAC Replacement 2 V3178 705,000705,000Primary Clarifier Repairs 2 V3179 1,662,000195,000 1,467,000Rotating Drum Thickener Replacement 1 and 2 2 V3183 76,00076,000Effluent Water Pump Station Improvements 2 V3185 871,000871,000WW Treatment Plant Secondary Clarifier Repairs 2 12,822,0003,423,000 1,360,000 926,000 2,141,000 4,972,000WASTEWATER FUND Total WATER FUND P3953 800,000800,000Equipment Maintenance Facility replacement 2 W3300 800,00080,000 720,000Bradford Drive Water Main Replacement 2 W3314 1,375,0001,375,000High Service Pump VFD Replacement 2 W3320 1,000,0001,000,000Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl 1 W3322 2,500,0002,500,000Collector Well #2 Cleaning and Upgrade 1 W3325 650,00050,000 600,000Roof Replacements 2 W3326 1,500,0001,500,000Treatment Process Update 2 W3327 600,000600,000Melrose Water Main Camp Cardinal to 218 2 W3328 375,000375,000Powerhouse Dam Rehabilitation 1 W3329 1,500,0001,500,000GSR Upgrade and Repairs 1 W3330 550,000550,000Water Plant Flowemeter Replacement 1 W3332 200,000200,000Peninsual Well Field Antenna 3 W3333 150,000150,000Relocate Bulk Water Station 3 12,000,0002,830,000 1,770,000 3,100,000 2,250,000 2,050,000WATER FUND Total 516 TotalSourceProject # Priority 2024 2025 2026 2027 2028 260,152,94773,929,952 75,808,300 40,104,345 40,958,050 29,352,300GRAND TOTAL 517 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa PROJECTS BY DEPARTMENT WITH DESCRIPTIONS 2024 2028thru FINANCE Total2024 2025 2026 2027 2028DepartmentProject # 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 518 PARKS & RECREATION Total2024 2025 2026 2027 2028DepartmentProject # Priority R4129 250,00050,000 50,000 50,000 50,000 50,000City Hall - Other Projects 2 R4130 490,00090,000 100,000 100,000 100,000 100,000Parks Annual Improvements/Maintenance/ADA 2 R4132 150,000150,000Park Annual ADA Accessibility Improvements 2 R4194 250,000250,000Climate Action Facility Improvements 2 R4206 750,000150,000 150,000 150,000 150,000 150,000Intra-city Bike Trails/Bridges 2 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 2 R4380 275,00075,000 50,000 50,000 50,000 50,000Annual Contracted Tree Planting 2 2,415,000815,000 400,000 400,000 400,000 400,000PARKS & RECREATION Total FY25 HVAC System (AHU 2) in mechanical room 2nd floor north court; FY26 HVAC System (AHU-N) 3. FY27 Building System Automation (BAS) UPGRADES for mezzzanine HVAC; FY28 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/ADA 2024 ADA picnic table replacements, 2025 raised garden beds and accessible garden paths at Kiwanis Park, 2026 accessible fishing pier at City Park, 2028 park bench accessiblity improvements. 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. UPDATE 08/28/23: 2024- Mercer Park Field Lights $260,000; 2025- Airport Solar Light (City contribution pending/project budget est. $400,000) and Senior Center Interior Project LED lighting $100,000; 2027-Fire Stations LED lighing Replacement Project $250,000; 2028- EV Fleet transition building improvements $250,000. [conferred Sarah Gardner/Climate Action & Outreach] R4194 Climate Action Facility Improvements Annual appropriation for the construction or repair of bike trails. R4206 Intra-city Bike Trails/Bridges FY23-24 RALRC Ceiling Tile & Grid Replacement; FY25 Mercer/Scanlon Lobby “Cosmetic” Improvements- $50,000; FY26 New Master Keying System for all Recreation Facilities-$50,000; FY27RALRC – Window Blinds & Sound Attenuation in Social Hall and/or Meeting; Room- $50,000; 4 FY28 Mercer/Scanlon Tile Flooring replacement $50,000 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 519 PUBLIC WORKS Total2024 2025 2026 2027 2028DepartmentProject # Priority M3631 1,200,000240,000 240,000 240,000 240,000 240,000Annual Stormwater Improvements 2 S3814 1,400,000200,000 300,000 300,000 300,000 300,000Annual Traffic Signal Projects 2 S3816 245,00045,000 50,000 50,000 50,000 50,000Traffic Calming 2 S3822 500,000100,000 100,000 100,000 100,000 100,000Curb Ramps-ADA 2 S3824 11,305,7882,125,388 2,145,100 2,345,100 2,345,100 2,345,100Annual Pavement Rehabilitation 2 S3826 1,058,882188,082 217,700 217,700 217,700 217,700Underground Electrical Facilities 2 S3827 200,00050,000 50,000 50,000 50,000Bicycle Master Plan Implementation 2 S3910 1,600,000400,000 300,000 300,000 300,000 300,000Annual Bridge Maintenance & Repair 2 V3101 3,000,000500,000 500,000 500,000 750,000 750,000Annual Sewer Main Replacement 2 20,509,6703,848,470 3,852,800 4,102,800 4,352,800 4,352,800PUBLIC 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 repairs and manhole lining and replacement. V3101 Annual Sewer Main Replacement 520 TRANSPORTATION SERVICES Total2024 2025 2026 2027 2028DepartmentProject # Priority T3004 6,025,000525,000 1,000,000 1,250,000 1,500,000 1,750,000Parking Facility Restoration Repair 2 T3059 125,00025,000 25,000 25,000 25,000 25,000Transit Interchange and Bus Stop Improvements 2 6,150,000550,000 1,025,000 1,275,000 1,525,000 1,775,000TRANSPORTATION 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 521 Project Airport A3465 Runway 7 Environmental Assessment…..............................................................................526 A3471 Runway 12/30 Threshold Displacement/Relocation…..............................................................................527 A3473 Airport Apron Expansion…..............................................................................528 A3474 Runway 7/25 Pavement Repairs…..............................................................................529 A3475 Runway 12/30 Pavement Repairs…..............................................................................530 A3478 Terminal Building Remodel/Reconstruction…..............................................................................531 A3480 Terminal Building Space Needs Study…..............................................................................532 A3481 Airport Solar…..............................................................................533 Finance I4721 Fiber Infill & Cameras…..............................................................................534 Fire Z4406 Fire Apparatus Replacement Program…..............................................................................535 Z4409 Fire Station #1 Apparatus Bay Slab Reconstruction…..............................................................................536 Z4411 Fire Station #5 Construction and #3 Replacement…..............................................................................537 Z4413 Rehab of Sleeping Areas & Alerting System Station1…..............................................................................538 Library B4343 Carpet and Furnishings Replacement…..............................................................................539 B4347 ICPL Boardroom & Meeting Room E Renovation…..............................................................................540 Park & Recreation R4129 City Hall - Other Projects…..............................................................................541 R4130 Parks Annual Improvements/Maintenance/ADA…..............................................................................542 R4132 Park Annual ADA Accessibility Improvements…..............................................................................543 R4194 Climate Action Facility Improvements…..............................................................................544 R4206 Intra-city Bike Trails/Bridges…..............................................................................545 R4227 Hwy 6 Sidepath - Broadway to Fairmeadows…..............................................................................546 R4229 City Park Pool Replacement…..............................................................................547 R4330 Annual Recreation Center Improvements…..............................................................................548 R4346 Palisades Park Development…..............................................................................549 R4351 Recreation Center Improvements…..............................................................................550 R4358 Lower City Park Shelters & Restroom Replacement…..............................................................................551 R4362 Napoleon Park Softball Fields 5-8 Renovation…..............................................................................552 Capital Project Funds Project Listing 522 R4372 Terrell Mill Skate Park Redevelopment…..............................................................................553 R4380 Annual Contracted Tree Planting…..............................................................................554 R4381 Event Facility Improvements…..............................................................................555 R4384 Benton Hills Playground Replacement…..............................................................................556 R4385 College Green Park Playground…..............................................................................557 R4388 ADA Elevator Improvements…..............................................................................558 R4389 N. Market Square Playground Replacement…..............................................................................559 R4390 Reno Street Park Renovations…..............................................................................560 R4392 Westside Park Land Acquisition…..............................................................................561 R4397 Court Hill Trail Beech to Scott Replacement…..............................................................................562 R4398 Thornberry and Rita's Ranch Dog Park Improvements…..............................................................................563 R4400 Mercer Shelter Replacement…..............................................................................564 R4401 Parks Storage Building…..............................................................................565 R4403 Carson Lake Park…..............................................................................566 R4406 RALRC Structural Cables…..............................................................................567 R4407 Mercer & RALRC HVAC Replacement…..............................................................................568 R4408 Columbarium Construction/Expansion…..............................................................................569 R4409 New Park Development - Location Unspecified…..............................................................................570 Police Y4446 Body Cameras & In Car Video Systems…..............................................................................571 Public Works L3328 Landfill Equipment Building Replacement…..............................................................................572 L3333 Compost Pad Improvements & Expansion…..............................................................................573 L3335 Landfill Dual Extraction System Expansion…..............................................................................574 L3348 Site Flow Improvements…..............................................................................575 L3349 Landfill Future Cell - Northeast Expansion…..............................................................................576 M3631 Annual Stormwater Improvements…..............................................................................577 M3634 Rundell Street Pump Station Vault Modifications…..............................................................................578 M3635 River Street Storm Sewer Improvements…..............................................................................579 M3637 Peterson Street Storm Sewer Improvments…..............................................................................580 M3638 Storm Sewer Asset Inventory…..............................................................................581 P3953 Equipment Maintenance Facility replacement…..............................................................................582 P3988 Entrance Way Improvements…..............................................................................583 S3814 Annual Traffic Signal Projects…..............................................................................584 S3816 Traffic Calming…..............................................................................585 S3822 Curb Ramps-ADA…..............................................................................586 S3824 Annual Pavement Rehabilitation…..............................................................................587 S3826 Underground Electrical Facilities…..............................................................................588 S3827 Bicycle Master Plan Implementation…..............................................................................589 S3910 Annual Bridge Maintenance & Repair…..............................................................................590 523 S3939 Dubuque Street Reconstruction…..............................................................................591 S3946 Court Street Reconstruction…..............................................................................592 S3951 Hwy 1/Hwy 6 Intersection Improvements Study…..............................................................................593 S3952 Dodge Street Reconstruct - Governor to Burlington…..............................................................................594 S3953 Market St & Jefferson St Two-Way Conversion…..............................................................................595 S3955 N. Gilbert Street Reconstruction…..............................................................................596 S3956 Gilbert Street Bridge Replacement…..............................................................................597 S3959 Taft Avenue Reconstruct - Am Legion to Lwr West Br…..............................................................................598 S3960 Oakdale Blvd Extension - Alignment Study…..............................................................................599 S3963 Burlington Street Bridge Replacement…..............................................................................600 S3978 Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab…..............................................................................601 S3981 Camp Cardinal / Kennedy Parkway - Ped Accom…..............................................................................602 S3982 North Dodge St / ACT Circle - Signalization…..............................................................................603 S3983 Iowa Avenue Improvements…..............................................................................604 S3984 High Street & Southgate Ave Sidewalk Infill Proj…..............................................................................605 S3986 Camp Cardinal Road Extension Project…..............................................................................606 V3101 Annual Sewer Main Replacement…..............................................................................607 V3151 Digester Complex Rehabilitation…..............................................................................608 V3162 Benton Street Trunk Sewer Improvements…..............................................................................609 V3164 Return Activated Sludge Pump Replacement…..............................................................................610 V3165 Replacement of Influent Pump Station Pumps…..............................................................................611 V3169 Napoleon Lift Station Improvements…..............................................................................612 V3170 WWTP Roof Replacements…..............................................................................613 V3174 Aeration Equipment Improvements…..............................................................................614 V3175 Wastewater Treatment Facility Imp 2022…..............................................................................615 V3177 HVAC Replacement…..............................................................................616 V3178 Primary Clarifier Repairs…..............................................................................617 V3179 Rotating Drum Thickener Replacement 1 and 2…..............................................................................618 V3183 Effluent Water Pump Station Improvements…..............................................................................619 V3184 Wastewater Digester Gas Improvements…..............................................................................620 V3185 WW Treatment Plant Secondary Clarifier Repairs…..............................................................................621 W3300 Bradford Drive Water Main Replacement…..............................................................................622 W3314 High Service Pump VFD Replacement…..............................................................................623 W3320 Hwy 6 (Fairmeadows to Ind Park Rd) Water Main Repl…..............................................................................624 W3322 Collector Well #2 Cleaning and Upgrade…..............................................................................625 W3325 Roof Replacements…..............................................................................626 W3326 Treatment Process Update…..............................................................................627 W3327 Melrose Water Main Camp Cardinal to 218…..............................................................................628 W3328 Powerhouse Dam Rehabilitation…..............................................................................629 W3329 GSR Upgrade and Repairs…..............................................................................630 W3330 Water Plant Flowemeter Replacement…..............................................................................631 W3332 Peninsual Well Field Antenna…..............................................................................632 524 W3333 Relocate Bulk Water Station…..............................................................................633 Senior Center K1003 Senior Center Interior Improvements Project…..............................................................................634 Transportation Services T3004 Parking Facility Restoration Repair…..............................................................................635 T3021 Video Cameras for Parking Facilities…..............................................................................636 T3025 Replacement of LED fixtures in Parking Facilities…..............................................................................637 T3026 Tower Place Drainage Modifications…..............................................................................638 T3028 Tower Place Office Remodel…..............................................................................639 T3055 Transit Maintenance Facility Relocation…..............................................................................640 T3059 Transit Interchange and Bus Stop Improvements…..............................................................................641 T3068 Transit Bus Video System…..............................................................................642 T3069 Bus Driver Protection Doors…..............................................................................643 T3070 Replace Door-Door Closures in Parking Facilities…..............................................................................644 525 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru Department AIRPORT Description Runway 7 Extension (213') Environmental Assessment. Project #A3465 Priority Essential (2) 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 Total20242025202620272028Expenditures 150,000150,000PLANNING/DESIGN 150,000 150,000Total Total20242025202620272028Funding Sources 15,00015,000AIRPORT FUND 135,000135,000FEDERAL GRANTS 150,000 150,000Total 526 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru 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. Construction in Spring/Summer 2025. 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, offset by conversion of existing lighting infrastructure from incandescent to LED. Useful Life 20 yearsProject Name Runway 12/30 Threshold Displacement/Relocation Category Airport Type One Phase MATCH %10% GRANTEE FAA Total Project Cost:$875,000 TIF DISTRICT None PLAN Airport Master Plan Status Active Total20242025202620272028Expenditures 875,000875,000CONSTRUCTION 875,000 875,000Total Total20242025202620272028Funding Sources 87,50087,500AIRPORT FUND 787,500787,500FEDERAL GRANTS 875,000 875,000Total 527 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru 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 Total20242025202620272028Expenditures 150,000150,000PLANNING/DESIGN 1,100,0001,100,000CONSTRUCTION 1,250,000 1,250,000Total Total20242025202620272028Funding Sources 125,000125,000AIRPORT FUND 1,125,0001,125,000FEDERAL GRANTS 1,250,000 1,250,000Total 528 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru Department AIRPORT Description Runway joint and crack sealing and pavement repairs to the west half of runway 7/25. Project #A3474 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 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 Total20242025202620272028Expenditures 30,00030,000PLANNING/DESIGN 270,000270,000CONSTRUCTION 300,000 300,000Total Total20242025202620272028Funding Sources 30,00030,000AIRPORT FUND 270,000270,000FEDERAL GRANTS 300,000 300,000Total 529 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru 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 Total20242025202620272028Expenditures 20,00020,000PLANNING/DESIGN 147,000147,000CONSTRUCTION 167,000 167,000Total Total20242025202620272028Funding Sources 17,00017,000AIRPORT FUND 150,000150,000FEDERAL GRANTS 167,000 167,000Total 530 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru Department AIRPORT Description Phase 1 - Environmental and Historical Reviews, Design and Bid for October 2024 Grant Application Phase 2: Removal of existing building and construction of new terminal/entrance gateway. Project #A3478 Priority Critical (1) Justification The current terminal building was built in 1951 and is unable to accomodate current operations or future growth. The Airport Commission completed a space needs study, which included a user survey and open house in 2023 and chose to develop a new terminal building as it's preferred method to achieve the needed operational space. Phase 1 will take the preferred concept and develop a design, take the design through environmental and historical reviews, and bid the design with the goal of applying for additional FAA funding in October 2024. FAA funding is competitively available in federal years 2022-2026 as part of the Bipartisan Infrastructure Law. Project will also including landscaping and work along the entrance drive. FAA Share is 95% Budget Impact/Other New building should lower ongoing maintnenace costs of supporting existing building. Enhanced environmental controls to better manage conditions in building. Useful Life 50 yearsProject Name Terminal Building Remodel/Reconstruction Category Airport Type Multi-Phase MATCH %5% GRANTEE FAA Total Project Cost:$7,000,000 TIF DISTRICT PLAN Status Active Total2024 2025 2026 2027 2028Expenditures 500,000500,000PLANNING/DESIGN 5,000,0005,000,000CONSTRUCTION 500,000500,000INSPECTION 275,000275,000ADMINISTRATION 725,000725,000CONTINGENCY 500,000 6,500,000 7,000,000Total Total2024 2025 2026 2027 2028Funding Sources 350,000350,000AIRPORT FUND 6,650,000500,000 6,150,000FEDERAL GRANTS 500,000 6,500,000 7,000,000Total 531 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru 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 The impact on the operating budget is negligible. Useful LifeProject Name Terminal Building Space Needs Study Category Airport Type One Phase MATCH % GRANTEE FAA Total Project Cost:$200,000 TIF DISTRICT PLAN Status Active Total2024 2025 2026 2027 2028Expenditures 200,000200,000PLANNING/DESIGN 200,000 200,000Total Total2024 2025 2026 2027 2028Funding Sources 20,00020,000AIRPORT FUND 180,000180,000FEDERAL GRANTS 200,000 200,000Total 532 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Tharp 2024 2028thru Department AIRPORT Description Installation of 2 solar arrays to provide renewable energy source of power for the airfield lighting and generally, daily occupied and active buildings. Project split to accommodate BIL funding use requirements. Project #A3481 Priority Essential (2) Justification This project will construct an estimated 200,000 kWh array on the north side of the airport to support operations of the airfield lighting and terminal building. A second approximatley 170,000 kWh array near the entry drive circle to support the operations of the University of Iowa Operator Performance Lab and Jet Air Maintenance hangar. Funding is a 90% FAA share grant from BIL funds Budget Impact/Other Will save approximately $12,000/year in direct utility costs to the airport, and provide another $10,000/year of income through charges to other entities for use of power. Useful Life 20 yearsProject Name Airport Solar Category Airport Type Unassigned MATCH %10% GRANTEE FAA Total Project Cost:$1,088,277 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 200,000200,000PLANNING/DESIGN 888,277422,732 465,545CONSTRUCTION 622,732 465,545 1,088,277Total Total20242025202620272028Funding Sources 46,554046,554AIRPORT FUND 1,041,723622,732 418,991FEDERAL GRANTS 622,732 465,545 1,088,277Total 533 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Michael Harapat 2024 2028thru Department FINANCE Description 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. Project #I4721 Priority Essential (2) Justification The City relies heavily on high-speed data communications to facilities. Further investment in the system is required to ensure that this service is not interrupted. Budget Impact/Other The project will increase operating costs due to the additional equipment to maintain. The estimated increase in operating costs is less than $10,000 per year. Useful Life 30 YearsProject Name Fiber Infill & Cameras Category Finance Administration Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$1,100,000 TIF DISTRICT None PLAN Status Active Total20242025202620272028Expenditures 500,000100,000 100,000 100,000 100,000 100,000CONSTRUCTION 100,000 100,000 100,000 100,000 100,000 500,000Total Prior 600,000 Total Total20242025202620272028Funding Sources 500,000100,000 100,000 100,000 100,000 100,000ITS FUND 100,000 100,000 100,000 100,000 100,000 500,000Total Prior 600,000 Total 534 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Lyon 2024 2028thru 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 Total20242025202620272028Expenditures 1,550,0001,550,000EQUIPMENT 1,550,000 1,550,000Total Prior 5,621,000 Total Total20242025202620272028Funding Sources 1,400,0001,400,000GO BONDS-ESSENTIAL PURPOSE 150,000150,000UNIVERSITY OF IOWA 1,550,000 1,550,000Total Prior 5,621,000 Total 535 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Lyon 2024 2028thru Department FIRE Description This project will reconstruct the floor slab in the apparatus bay of Fire Station 1. Project #Z4409 Priority Essential (2) Justification The slab is nearing the end of its useful life and is developing large cracks. Budget Impact/Other The impact on the operating budget is negligible. 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 Fire Station #1 Apparatus Bay Slab Reconstruction Category Fire Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$225,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 40,00040,000PLANNING/DESIGN 90,00090,000CONSTRUCTION 130,000 130,000Total Prior 95,000 Total Total20242025202620272028Funding Sources 130,000130,000GO BONDS-GENERAL PURPOSE 130,000 130,000Total Prior 95,000 Total 536 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Lyon 2024 2028thru 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 Total20242025202620272028Expenditures 500,000500,000PLANNING/DESIGN 9,500,0009,500,000CONSTRUCTION 500,000 9,500,000 10,000,000Total Total20242025202620272028Funding Sources 10,000,000500,000 9,500,000FACILITY REPLACEMENT RESERVE 500,000 9,500,000 10,000,000Total 537 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Lyon 2024 2028thru Department FIRE Description This project is designed to meet the needs of our current employees at Fire Station 1 to provide a private sleeping space and to construct non- gender specific shower/restrooms. Ten sleeping rooms to be constructed of materials that can be repurposed or resold when the final facilities plan is implemented. Project includes the following elements- demolition of existing non-private sleeping areas, demolition of current gender specific restroom/shower areas, construction of non-gender specific shower/restroom facilities, installation of ten prefabricated sleeping rooms with doors. Project #Z4413 Priority Essential (2) Justification Over the past number of years the sleeping areas and restroom facilities at Station 1 have become inadequate by not allowing expected privacy of all members. All other fire stations have private, secure sleeping areas for members. As the Fire Department continues to evolve in diversity it is imperative that the safety and well-being of all staff is promoted. Ensuring that all Fire Stations promote internal equity and inclusive environment is supported as part of the current City of Iowa City's Strategic Plan. Budget Impact/Other No impact is noted for the operational 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 Rehab of Sleeping Areas & Alerting System Station1 Category Fire Type One Phase MATCH % GRANTEE Total Project Cost:$500,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 475,000475,000CONSTRUCTION 25,00025,000OTHER 500,000 500,000Total Total20242025202620272028Funding Sources 500,000500,000GO BONDS-GENERAL PURPOSE 500,000 500,000Total 538 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Elsworth Carman 2024 2028thru 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. 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 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 Total20242025202620272028Expenditures 775,000775,000CONSTRUCTION 775,000 775,000Total Total20242025202620272028Funding Sources 775,000775,000GO BONDS-GENERAL PURPOSE 775,000 775,000Total 539 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Elsworth Carman 2024 2028thru 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 The impact on the operating budget is negligible. 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 Total2024 2025 2026 2027 2028Expenditures 15,00015,000CONSTRUCTION 40,00040,000OTHER 55,000 55,000Total Total2024 2025 2026 2027 2028Funding Sources 55,00055,000GENERAL FUND 55,000 55,000Total 540 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description FY25 HVAC System (AHU 2) in mechanical room 2nd floor north court; FY26 HVAC System (AHU-N) 3. FY27 Building System Automation (BAS) UPGRADES for mezzzanine HVAC; FY28 Employee Fitness Room ADA Remodel Project #R4129 Priority Critical (1) Justification 2024-ADA east entry exterior stair and ramp; FY25 and FY26 HVAC upgrade in mechanical room 2nd floor north court replace 1980s equipment with higher SEER and efficient systems; FY27 Employee Fitness room bathroom remodel to become ADA compliant and addition of toilet and sink. Update finishes and lighting in space. Budget Impact/Other These updates replace aging structures. No change is anticipated in revenue, staffing or maintenance costs. Useful Life 20 yearsProject Name City Hall - Other Projects Category Government Buildings Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$1,100,000 TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20242025202620272028Expenditures 250,00050,000 50,000 50,000 50,000 50,000CONSTRUCTION 50,000 50,000 50,000 50,000 50,000 250,000Total Prior 850,000 Total Total20242025202620272028Funding Sources 250,00050,000 50,000 50,000 50,000 50,000GENERAL FUND 50,000 50,000 50,000 50,000 50,000 250,000Total Prior 850,000 Total 541 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description 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. Project #R4130 Priority Critical (1) Justification This funding keeps park facilities safe and in good repair between full park renovations. It also allows for funding of small projects as new needs or neighborhood preferences arise that are not currently available in a park. The 2017 Park Master Plan priorities use of this funds for: Park Signs, Site Furnishings, Shelter/Facility Maintenance, Court Maintenance, Partner Opportunities for Small Projects, Funding for Emerging recreaiton trends or neighborhood needs. Budget Impact/Other Neutral Impact - repair and replacement through the smaller projects funded in this project will allow for efficient maintenance. Useful Life 20 yearsProject Name Parks Annual Improvements/Maintenance/ADA Category Parks Maintenance Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$1,307,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 490,00090,000 100,000 100,000 100,000 100,000CONSTRUCTION 90,000 100,000 100,000 100,000 100,000 490,000Total Prior 817,000 Total Total20242025202620272028Funding Sources 490,00090,000 100,000 100,000 100,000 100,000GENERAL FUND 90,000 100,000 100,000 100,000 100,000 490,000Total Prior 817,000 Total 542 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description 2024 ADA picnic table replacements, 2025 raised garden beds and accessible garden paths at Kiwanis Park, 2026 accessible fishing pier at City Park, 2028 park bench accessiblity improvements. Project #R4132 Priority Essential (2) Justification Revised based on additional inspections of parks. Requests for community garden and fishing accessiblity improvements are common. ADA site amenities are also needed to improve equity of park features. Budget Impact/Other Limited annual operating costs are expected and the garden paths will increase effeciency of plot layout each spring. Useful Life 20 yearsProject Name Park Annual ADA Accessibility Improvements Category Parks Maintenance Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$380,000 TIF DISTRICT None PLAN Park Master Plan Status Active Total20242025202620272028Expenditures 150,000150,000CONSTRUCTION 150,000 150,000Total Prior 230,000 Total Total20242025202620272028Funding Sources 150,000150,000GENERAL FUND 150,000 150,000Total Prior 230,000 Total 543 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Kumi Morris 2024 2028thru Department PARKS & RECREATION Description 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. UPDATE 08/28/23: 2024- Mercer Park Field Lights $260,000; 2025- Airport Solar Light (City contribution pending/project budget est. $400,000) and Senior Center Interior Project LED lighting $100,000; 2027-Fire Stations LED lighing Replacement Project $250,000; 2028-EV Fleet transition building improvements $250,000. [conferred Sarah Gardner/Climate Action & Outreach] Project #R4194 Priority Efficiency Improvement (3) Justification Council strategic goals Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 yearsProject Name Climate Action Facility Improvements Category Government Buildings Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$750,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 250,000250,000CONSTRUCTION 250,000 250,000Total Prior 500,000 Total Total20242025202620272028Funding Sources 250,000250,000EMERGENCY LEVY 250,000 250,000Total Prior 500,000 Total 544 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru Department PARKS & RECREATION Description Annual appropriation for the construction or repair of bike trails. Project #R4206 Priority Essential (2) Justification This project maintains the city's trail system and adds segments that are spelled out in the city's trail system master plan. Budget Impact/Other This project will increase operating expenses due to the additional maintenance required for the new trail and amenities. Estimated additional operating costs are less than $10,000 per year. Useful Life 40 YearsProject Name Intra-city Bike Trails/Bridges Category Parks Maintenance Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$1,040,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 750,000150,000 150,000 150,000 150,000 150,000CONSTRUCTION 150,000 150,000 150,000 150,000 150,000 750,000Total Prior 290,000 Total Total20242025202620272028Funding Sources 750,000150,000 150,000 150,000 150,000 150,000GENERAL FUND 150,000 150,000 150,000 150,000 150,000 750,000Total Prior 290,000 Total 545 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Kent Ralston 2024 2028thru 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 Total20242025202620272028Expenditures 200,000200,000PLANNING/DESIGN 1,500,0001,500,000CONSTRUCTION 200,000 1,500,000 1,700,000Total Total20242025202620272028Funding Sources 520,000520,000FEDERAL GRANTS 1,180,0001,180,000GO BONDS-ESSENTIAL PURPOSE 1,700,000 1,700,000Total 546 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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:$10,800,000 TIF DISTRICT None PLAN Recreation Master Plan Status Active Total20242025202620272028Expenditures 500,000500,000PLANNING/DESIGN 9,800,0009,800,000CONSTRUCTION 500,000500,000CONTINGENCY 500,000 10,300,000 10,800,000Total Total20242025202620272028Funding Sources 9,500,000500,000 9,000,000FACILITY REPLACEMENT RESERVE 1,300,0001,300,000GO BONDS-GENERAL PURPOSE 500,000 10,300,000 10,800,000Total 547 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description FY23-24 RALRC Ceiling Tile & Grid Replacement; FY25 Mercer/Scanlon Lobby “Cosmetic” Improvements- $50,000; FY26 New Master Keying System for all Recreation Facilities-$50,000; FY27RALRC – Window Blinds & Sound Attenuation in Social Hall and/or Meeting; Room- $50,000; 4 FY28 Mercer/Scanlon Tile Flooring replacement $50,000 Project #R4330 Priority Essential (2) Justification These renovations and updates address necessary structural, aesthetic and operational concerns from facilities studies and long known ADA access issues and improve use of the community recreation centers for the public. Budget Impact/Other No impact on operating budget as these are replacements for current facilities. Useful Life 20 yearsProject Name Annual Recreation Center Improvements Category Recreation Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$745,000 TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20242025202620272028Expenditures 250,00050,000 50,000 50,000 50,000 50,000CONSTRUCTION 50,000 50,000 50,000 50,000 50,000 250,000Total Prior 495,000 Total Total20242025202620272028Funding Sources 250,00050,000 50,000 50,000 50,000 50,000GENERAL FUND 50,000 50,000 50,000 50,000 50,000 250,000Total Prior 495,000 Total 548 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description Funding to develop new neighborhood parks in emerging or underserved locations. Improvements in soon to be acquired location in the Palisades Subdivisions to include playground, shelter, or other park features. Project #R4346 Priority Essential (2) Justification The 2017 Park Master plan points to a district 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 Modest operating budget impacts are expected but not significantly higher than current mowing maintenance needs as the parcels transfer to City ownership. Useful Life 20 yearsProject Name Palisades Park Development Category Parks Maintenance Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$250,000 TIF DISTRICT None PLAN Park Master Plan Status Active Total20242025202620272028Expenditures 30,00030,000PLANNING/DESIGN 180,000180,000CONSTRUCTION 5,0005,000INSPECTION 5,0005,000ADMINISTRATION 30,00030,000CONTINGENCY 250,000 250,000Total Total20242025202620272028Funding Sources 250,000250,000GENERAL FUND 250,000 250,000Total 549 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description FY25 - RALRC Structural Cables $250,000, Mercer Pool UV Disinfection System $75,000, Mercer HVAC Chiller Replacement $100,000; FY26 Remodel of RALRC former racquetball courts/game room including Gym HVAC Unit $275,000; FY27 RALRC Upstairs ADA Remodel – Restrooms, Kitchen & staff offices $700,000; FY28 Mercer/Scanlon Parking Lot Storm/flooding issue $930,000 ($700,000 in FY28) Project #R4351 Priority Essential (2) Justification These renovations address necessary structural, HVAC, pool system, parking flooding and operational concerns from facilities studies and long known ADA access issues and improve use of the community recreation centers for the public. 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 30 YearsProject Name Recreation Center Improvements Category Government Buildings Type Multi-Phase MATCH %NONE GRANTEE NONE Total Project Cost:$700,000 TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20242025202620272028Expenditures 65,00065,000PLANNING/DESIGN 570,000570,000CONSTRUCTION 65,00065,000CONTINGENCY 700,000 700,000Total Total20242025202620272028Funding Sources 700,000700,000GO BONDS-GENERAL PURPOSE 700,000 700,000Total 550 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description This project will demolish 7 picnic shelters and 1 restroom in Lower City Park and replace these with 1 large and 4 small shelters and renovate an existing restroom facility. The remaining facilities will be in locations further from the river as 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:$750,000 TIF DISTRICT None PLAN Lower City Park Master Plan Status Active Total20242025202620272028Expenditures 50,00050,000PLANNING/DESIGN 640,000640,000CONSTRUCTION 10,00010,000INSPECTION 50,00050,000CONTINGENCY 750,000 750,000Total Total20242025202620272028Funding Sources 750,000750,000GO BONDS-ESSENTIAL PURPOSE 750,000 750,000Total 551 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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 playability 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 Total20242025202620272028Expenditures 50,00050,000PLANNING/DESIGN 380,000380,000CONSTRUCTION 5,0005,000INSPECTION 15,00015,000CONTINGENCY 450,000 450,000Total Total20242025202620272028Funding Sources 450,000450,000GO BONDS-GENERAL PURPOSE 450,000 450,000Total 552 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description Revised - move to 2024. Renovation of skatepark and access paths. Addition of bicycle pump track. Project #R4372 Priority Non-essential (5) 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 Small impact on maintenance, once completed, but will not increase staff. Useful Life 20 yearsProject Name Terrell Mill Skate Park Redevelopment Category Parks Maintenance Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$1,300,000 TIF DISTRICT None PLAN Park Master Plan Status Active Total20242025202620272028Expenditures 100,000100,000PLANNING/DESIGN 1,000,0001,000,000CONSTRUCTION 100,000100,000ADMINISTRATION 100,000100,000CONTINGENCY 1,300,000 1,300,000Total Total20242025202620272028Funding Sources 100,000100,000GENERAL FUND 100,000 100,000Total Prior 1,200,000 Total 553 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description 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. Project #R4380 Priority Aesthetic Improvement (4) Justification This supports the City's Climate Action Plan goals and increases the health of the overall urban tree canopy. Budget Impact/Other This will require additional maintenance staff, contracted services, and operating supplies to properly maintain and support establishment of new trees. The estimated additional annual cost is $10,000 to $25,000 per year Useful Life 75 yearsProject Name Annual Contracted Tree Planting Category Parks Maintenance Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$675,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 25,0005,000 5,000 5,000 5,000 5,000PLANNING/DESIGN 250,00070,000 45,000 45,000 45,000 45,000CONSTRUCTION 75,000 50,000 50,000 50,000 50,000 275,000Total Prior 400,000 Total Total20242025202620272028Funding Sources 75,00075,000EMERGENCY LEVY 200,00050,000 50,000 50,000 50,000GENERAL FUND 75,000 50,000 50,000 50,000 50,000 275,000Total Prior 400,000 Total 554 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description FY26 TTRA Lodge staining $180,000; FY28 Ashton House Driveway - Parking Lot Improvements due to deterioration and need for better accessibility by vans and small busses $325,000. Project #R4381 Priority Essential (2) Justification These renovations are needed as the buildings and systems age, includes ADA updates to meet current standards for accessibility. Budget Impact/Other All of these improvements will enhance the usability of these facilities for rentals, programs and public events. 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:$1,050,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 15,00015,000PLANNING/DESIGN 170,000170,000CONSTRUCTION 15,00015,000CONTINGENCY 200,000 200,000Total Prior 850,000 Total Total20242025202620272028Funding Sources 200,000200,000GENERAL FUND 200,000 200,000Total Prior 850,000 Total 555 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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. 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 Benton Hills 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 Total20242025202620272028Expenditures 5,0005,000PLANNING/DESIGN 190,000190,000CONSTRUCTION 5,0005,000CONTINGENCY 200,000 200,000Total Total20242025202620272028Funding Sources 200,000200,000GO BONDS-ESSENTIAL PURPOSE 200,000 200,000Total 556 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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:$400,000 TIF DISTRICT None PLAN Park Master Plan Status Active Total20242025202620272028Expenditures 25,00025,000PLANNING/DESIGN 335,000335,000CONSTRUCTION 15,00015,000INSPECTION 25,00025,000CONTINGENCY 400,000 400,000Total Total20242025202620272028Funding Sources 400,000400,000GO BONDS-ESSENTIAL PURPOSE 400,000 400,000Total 557 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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. UPDATED 08 28 23: 2024- Consultant Condition survey report and ADA assessment/Bid Documents- 2025- City Hall Elevator Upgrades 5 flrs/hydraulic $325,000; 2026- Senior Center Elevator upgrades (Interior Remodel Project) 4 flrs/hydraulic; $250,000; Robert A. Lee Recreation Center 2 flrs/hydraulic $200,000 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 No impact on operating budget as this replaces current infrastructure. Useful Life 10 yearsProject Name ADA Elevator Improvements Category Government Buildings Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$600,000 TIF DISTRICT None PLAN Facilities Master Plan Status Active Total2024 2025 2026 2027 2028Expenditures 600,000400,000 200,000CONSTRUCTION 400,000 200,000 600,000Total Total2024 2025 2026 2027 2028Funding Sources 600,000400,000 200,000GENERAL FUND 400,000 200,000 600,000Total 558 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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 Total20242025202620272028Expenditures 20,00020,000PLANNING/DESIGN 250,000250,000CONSTRUCTION 10,00010,000INSPECTION 20,00020,000CONTINGENCY 300,000 300,000Total Total20242025202620272028Funding Sources 300,000300,000GO BONDS-ESSENTIAL PURPOSE 300,000 300,000Total 559 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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 Total20242025202620272028Expenditures 20,00020,000PLANNING/DESIGN 200,000200,000CONSTRUCTION 5,0005,000INSPECTION 15,00015,000CONTINGENCY 240,000 240,000Total Total20242025202620272028Funding Sources 240,000240,000GO BONDS-ESSENTIAL PURPOSE 240,000 240,000Total 560 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Geoff Fruin 2024 2028thru 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 Total20242025202620272028Expenditures 700,000700,000LAND/ROW ACQUISITION 700,000 700,000Total Total20242025202620272028Funding Sources 700,000700,000GO BONDS-GENERAL PURPOSE 700,000 700,000Total 561 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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 This segment of trail is in poor condition and quickly approaching a state where it will become hazardous due to cracking and uneven surfacing. Budget Impact/Other Replacement of the asphalt trail with a concrete surface will reduce the amount of ongoing maintenance. 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 Court Hill Trail Beech to Scott Replacement Category Parks Maintenance Type One Phase MATCH % GRANTEE Total Project Cost:$260,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 30,00030,000PLANNING/DESIGN 160,000160,000CONSTRUCTION 15,00015,000INSPECTION 15,00015,000ADMINISTRATION 40,00040,000CONTINGENCY 260,000 260,000Total Total20242025202620272028Funding Sources 260,000260,000GO BONDS-ESSENTIAL PURPOSE 260,000 260,000Total 562 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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. 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 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 Total20242025202620272028Expenditures 10,00010,000PLANNING/DESIGN 280,000280,000CONSTRUCTION 10,00010,000CONTINGENCY 300,000 300,000Total Total20242025202620272028Funding Sources 300,000300,000GO BONDS-ESSENTIAL PURPOSE 300,000 300,000Total 563 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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. 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 Mercer Shelter Replacement Category Parks Maintenance Type One Phase MATCH % GRANTEE Total Project Cost:$150,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 5,0005,000PLANNING/DESIGN 135,000135,000CONSTRUCTION 10,00010,000CONTINGENCY 150,000 150,000Total Total20242025202620272028Funding Sources 150,000150,000GO BONDS-ESSENTIAL PURPOSE 150,000 150,000Total 564 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru 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. 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 Parks Storage Building Category Parks Maintenance Type One Phase MATCH % GRANTEE Total Project Cost:$250,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 10,00010,000PLANNING/DESIGN 225,000225,000CONSTRUCTION 15,00015,000CONTINGENCY 250,000 250,000Total Total20242025202620272028Funding Sources 250,000250,000GO BONDS-GENERAL PURPOSE 250,000 250,000Total 565 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Joe Welter 2024 2028thru 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 Total20242025202620272028Expenditures 200,000200,000PLANNING/DESIGN 1,000,0001,000,000CONSTRUCTION 100,000100,000INSPECTION 100,00050,000 50,000ADMINISTRATION 300,000300,000CONTINGENCY 250,000 1,450,000 1,700,000Total Prior 200,000 Total Total20242025202620272028Funding Sources 1,900,0001,900,000GO BONDS-ESSENTIAL PURPOSE 1,900,000 1,900,000Total 566 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description Replace aging post construction structural cables on RALRC. Project #R4406 Priority Essential (2) Justification Theses cables were installed shortly after construction of the building. They were needed to stablize the building structure. The cables are deteriorating and need to be replaced to maintain the structural integrity of the building Budget Impact/Other No change to 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 50 yearsProject Name RALRC Structural Cables Category Recreation Type One Phase MATCH % GRANTEE Total Project Cost:$250,000 TIF DISTRICT PLAN Status Active Total2024 2025 2026 2027 2028Expenditures 250,000250,000CONSTRUCTION 250,000 250,000Total Total2024 2025 2026 2027 2028Funding Sources 250,000250,000GO BONDS-GENERAL PURPOSE 250,000 250,000Total 567 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description Replacement of Mercer/Scanlon Gym/Entry HVAC Chiller replacement $100,000 and RALRC Gym HVAC Unit replacement or repairs. Project #R4407 Priority Essential (2) Justification These units are critcal to public use of the recreation center gyms. Budget Impact/Other These updates replace aging equipment which will allow for more efficient and consistent temperates in the gyms. 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 Mercer & RALRC HVAC Replacement Category Recreation Type One Phase MATCH % GRANTEE Total Project Cost:$200,000 TIF DISTRICT PLAN Status Active Total2024 2025 2026 2027 2028Expenditures 200,000200,000CONSTRUCTION 200,000 200,000Total Total2024 2025 2026 2027 2028Funding Sources 200,000200,000GO BONDS-GENERAL PURPOSE 200,000 200,000Total 568 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Juli Seydell-Johnson 2024 2028thru Department PARKS & RECREATION Description Design and construction of a new Columbarium structure for single and double cremation niches. The scope of this project may or may not include the expansion of the current Forestview Columbarium. Project #R4408 Priority Essential (2) Justification Current columbarium space is 74% sold. With average yearly rate of sale, 6.5 years of life expectancy on current columbarium. 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 Columbarium Construction/Expansion Category Parks Maintenance Type One Phase MATCH % GRANTEE Total Project Cost:$720,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 60,00060,000PLANNING/DESIGN 600,000600,000CONSTRUCTION 60,00060,000CONTINGENCY 720,000 720,000Total Total20242025202620272028Funding Sources 720,000720,000GO BONDS-ESSENTIAL PURPOSE 720,000 720,000Total 569 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact 2024 2028thru Department PARKS & RECREATION Description Funding to develop new neighborhood parks in emerging or underserved locations. 2024 location at newly acquired parcel along Shannon Dr. to include a park shelter and playground. Project #R4409 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 new neighborhood parks in a growing or underserved neighborhoods as the opportunity becomes available. Budget Impact/Other Modest operating budget impacts are expected but not significantly higher than current mowing maintenance needs as the parcels transfer to City ownership. Useful Life 20 yearsProject Name New Park Development - Location Unspecified Category Parks Maintenance Type One Phase MATCH % GRANTEE Total Project Cost:$250,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 30,00030,000PLANNING/DESIGN 180,000180,000CONSTRUCTION 5,0005,000INSPECTION 5,0005,000ADMINISTRATION 30,00030,000CONTINGENCY 250,000 250,000Total Total20242025202620272028Funding Sources 250,000250,000GENERAL FUND 250,000 250,000Total 570 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jody Matherly 2024 2028thru Department POLICE Description RFP for acquisition and purchase of new body-worn and in-car camera hardware and software to replace the current system that is at end-of-life. A new cloud-based system would also provide digital evidence management that was the basis of the original Y4446 project. Project #Y4446 Priority Efficiency Improvement (3) Justification The current body-worn camera and in-car camera hardware originally purchased in 2019 from WatchGuard is at end-of-life in part due to Motorola’s acquisition of WatchGuard in 2022. Motorola announced that they were ending support/service of the current product at the end of CY2024. In order to maintain transparency, follow best practices, and protect community members and officers, it imperative that the camera systems are replaced. The cloud-based system will continue to allow staff to create links to video for the county attorney and the discovery process. This system will also allow uploading of photographs and evidence from businesses, etc., creating a log and filing items under the proper incident number making the entire process more efficient. Budget Impact/Other Y4446 currently has $125,000 in funding. New cameras, charging banks, spare batteries, upload stations, uniform accessories, mounting hardware, video storage, Command Central Evidence, and 5.5 TB of storage will have a Year 1 cost of $251,575. Year 2-5 will have an annual subscription fee for cameras and software of $144,140/year. Uploading of interview room video to the cloud is $4475/year; total annual cost for Year 2-5 is $148,615. Useful Life 10 yearsProject Name Body Cameras & In Car Video Systems Category Police Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$250,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 125,000125,000EQUIPMENT 125,000 125,000Total Prior 125,000 Total Total20242025202620272028Funding Sources 125,000125,000GENERAL FUND 125,000 125,000Total Prior 125,000 Total 571 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jen Jordan 2024 2028thru 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 Based on progress in the master plan process in 2022 and signifcant cost increases in materials, the consultant is recommending an increase to the budget. 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:$5,000,000 TIF DISTRICT None PLAN Facilities Master Plan Status Active Total20242025202620272028Expenditures 100,000100,000PLANNING/DESIGN 3,500,0003,500,000CONSTRUCTION 350,000350,000INSPECTION 150,000150,000ADMINISTRATION 150,000150,000CONTINGENCY 4,250,000 4,250,000Total Prior 750,000 Total Total20242025202620272028Funding Sources 500,000500,000LANDFILL FUND 4,250,0004,250,000LANDFILL REPLACEMENT RESERVE 4,750,000 4,750,000Total Prior 250,000 Total 572 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jen Jordan 2024 2028thru 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 & Expansion Category Landfill Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$4,350,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 55,00055,000PLANNING/DESIGN 3,500,0003,500,000CONSTRUCTION 55,00055,000INSPECTION 40,00040,000ADMINISTRATION 350,000350,000CONTINGENCY 4,000,000 4,000,000Total Prior 350,000 Total Total20242025202620272028Funding Sources 4,000,0004,000,000FEDERAL GRANTS 4,000,000 4,000,000Total Prior 350,000 Total 573 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jen Jordan 2024 2028thru 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:$850,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 100,000100,000PLANNING/DESIGN 625,00050,000 575,000CONSTRUCTION 32,75032,750INSPECTION 30,75010,750 20,000ADMINISTRATION 61,50061,500CONTINGENCY 160,750 689,250 850,000Total Total20242025202620272028Funding Sources 850,000160,750 689,250LANDFILL FUND 160,750 689,250 850,000Total 574 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jen Jordan 2024 2028thru 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 2000's; 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:$207,500 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 15,0005,000 10,000PLANNING/DESIGN 177,50047,500 130,000CONSTRUCTION 15,0007,500 7,500INSPECTION 60,000 147,500 207,500Total Total20242025202620272028Funding Sources 147,500147,500LANDFILL FUND 60,00060,000LANDFILL SURCHARGE FUND 60,000 147,500 207,500Total 575 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Joe Welter 2024 2028thru Department PUBLIC WORKS Description The project consists of designing and building the next landfill cell in the Northeast Expansion Area of the site. A preliminary project will be needed in advance of the cell construction to move haul roads, groundwater wells, and other site features. Project #L3349 Priority Aesthetic Improvement (4) Justification FY23 Cell is estimated to have capacity for nine to eleven years. This would put the cell usage from 2024-2032 or 2024-2034. Based on the nine year usage of FY23 Cell, the next cell will need to have construction completed in Calendar Year 2031. That would put design in Calendar Years 2029-2030. If FY23 Cell fills up quicker than anticipated, it will be beneficial to begin design and construction of the preliminary site feature movement project well in advance of needing the cell. Budget Impact/Other Useful Life 10 yearsProject Name Landfill Future Cell - Northeast Expansion Category Landfill Type Multi-Phase MATCH % GRANTEE Total Project Cost:$7,200,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 50,00050,000PLANNING/DESIGN 25,00025,000ADMINISTRATION 75,000 75,000Total Future 7,125,000 Total Total20242025202620272028Funding Sources 75,00075,000LANDFILL REPLACEMENT RESERVE 75,000 75,000Total Future 7,125,000 Total 576 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ben Clark 2024 2028thru Department PUBLIC WORKS Description This is an annual project that will repair and/or improve storm water infrastructure throughout the City. Project #M3631 Priority Essential (2) Justification This project is required to maintain the existing storm water system and to make improvements where necessary. Budget Impact/Other The impact of this project on the operating budget is negligible. Useful Life 50 yearsProject Name Annual Stormwater Improvements Category Stormwater Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$2,880,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 1,200,000240,000 240,000 240,000 240,000 240,000CONSTRUCTION 240,000 240,000 240,000 240,000 240,000 1,200,000Total Prior 1,680,000 Total Total20242025202620272028Funding Sources 1,200,000240,000 240,000 240,000 240,000 240,000STORMWATER FUND 240,000 240,000 240,000 240,000 240,000 1,200,000Total Prior 1,680,000 Total 577 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ben Clark 2024 2028thru Department PUBLIC WORKS Description The project will reconstruct the top of the vault and modify the hatches in order to accomodate ADA compliant sidewalks. It will also include replacment of the trash rack screen, control panel and modifications to the generator electrical connection. 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 37 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:$500,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 90,00090,000PLANNING/DESIGN 350,000350,000CONSTRUCTION 25,00025,000INSPECTION 10,0005,000 5,000ADMINISTRATION 25,00025,000CONTINGENCY 95,000 405,000 500,000Total Total20242025202620272028Funding Sources 500,00095,000 405,000STORMWATER FUND 95,000 405,000 500,000Total 578 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ben Clark 2024 2028thru 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 Total20242025202620272028Expenditures 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 Total20242025202620272028Funding Sources 990,000140,000 850,000STORMWATER FUND 140,000 850,000 990,000Total 579 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ben Clark 2024 2028thru 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:$500,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 50,00050,000PLANNING/DESIGN 400,000400,000CONSTRUCTION 10,00010,000INSPECTION 5,0005,000ADMINISTRATION 35,00035,000CONTINGENCY 500,000 500,000Total Total20242025202620272028Funding Sources 500,000500,000STORMWATER FUND 500,000 500,000Total 580 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ben Clark 2024 2028thru 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, location and information regarding assets. Updated and accurate mapping is also a requirement 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:$500,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 100,000100,000OTHER 100,000 100,000Total Prior 400,000 Total Total20242025202620272028Funding Sources 100,000100,000STORMWATER FUND 100,000 100,000Total Prior 400,000 Total 581 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ron Knoche 2024 2028thru 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 Total20242025202620272028Expenditures 12,000,00012,000,000CONSTRUCTION 12,000,000 12,000,000Total Prior 1,000,000 Total Total20242025202620272028Funding Sources 7,400,0007,400,000EQUIPMENT FUND 700,000700,000FACILITY REPLACEMENT RESERVE 1,300,0001,300,000GO BONDS-GENERAL PURPOSE 500,000500,000LANDFILL FUND 250,000250,000REFUSE COLLECTION FUND 250,000250,000STORMWATER FUND 800,000800,000WASTEWATER FUND 800,000800,000WATER FUND 12,000,000 12,000,000Total Prior 1,000,000 Total 582 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ron Knoche 2024 2028thru 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:$400,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 400,000400,000CONSTRUCTION 400,000 400,000Total Total20242025202620272028Funding Sources 300,000300,000GENERAL FUND 100,000100,000UNIVERSITY OF IOWA 400,000 400,000Total 583 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ron Knoche 2024 2028thru Department PUBLIC WORKS Description This is an annual project to replace or add traffic signals at intersections with outdated traffic signal equipment or at dangerous and uncontrolled intersections. Project #S3814 Priority Efficiency Improvement (3) Justification The addition and replacement of traffic signal equipment ensures the safe flow of traffic, maintains equipment with updated technology, provides for better fuel mileage consumption for motorists, and reduces traffic accidents due to unimproved intersections. Budget Impact/Other Useful Life 20 yearsProject Name Annual Traffic Signal Projects Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$3,020,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 1,400,000200,000 300,000 300,000 300,000 300,000EQUIPMENT 200,000 300,000 300,000 300,000 300,000 1,400,000Total Prior 1,620,000 Total Total20242025202620272028Funding Sources 1,400,000200,000 300,000 300,000 300,000 300,000ROAD USE TAX FUND 200,000 300,000 300,000 300,000 300,000 1,400,000Total Prior 1,620,000 Total 584 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ron Knoche 2024 2028thru Department PUBLIC WORKS Description Annual appropriation for traffic calming projects Project #S3816 Priority Efficiency Improvement (3) Justification These projects create safer and quieter neighborhoods from vehicle traffic. Budget Impact/Other The addition of infrastructure of this nature adds maintenance expense to the City's operating budget. The estimated increase in operating expenses is less than $10,000 per year. Useful Life 40 YearsProject Name Traffic Calming Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$445,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 245,00045,000 50,000 50,000 50,000 50,000CONSTRUCTION 45,000 50,000 50,000 50,000 50,000 245,000Total Prior 200,000 Total Total20242025202620272028Funding Sources 245,00045,000 50,000 50,000 50,000 50,000ROAD USE TAX FUND 45,000 50,000 50,000 50,000 50,000 245,000Total Prior 200,000 Total 585 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru Department PUBLIC WORKS Description Annual appropriation for the construction of ADA accessible curb ramps. Project #S3822 Priority Critical (1) Justification This program is to bring the City curb ramps in compliance with the Federal ADA standards. Budget Impact/Other This project creates additional infrastructure to maintain. The estimated increase in operating costs is negligible. Useful Life 40 YearsProject Name Curb Ramps-ADA Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$1,400,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 450,00090,000 90,000 90,000 90,000 90,000CONSTRUCTION 50,00010,000 10,000 10,000 10,000 10,000ADMINISTRATION 100,000 100,000 100,000 100,000 100,000 500,000Total Prior 900,000 Total Total20242025202620272028Funding Sources 500,000100,000 100,000 100,000 100,000 100,000ROAD USE TAX FUND 100,000 100,000 100,000 100,000 100,000 500,000Total Prior 900,000 Total 586 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru Department PUBLIC WORKS Description Annual appropriation for resurfacing roadways and alleys including asphalt, concrete, and brick. Project #S3824 Priority Critical (1) Justification This is project is necessary to maintain the city's street infrastructure at an acceptable level. 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. Useful Life 20 yearsProject Name Annual Pavement Rehabilitation Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$29,012,622 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 500,000100,000 100,000 100,000 100,000 100,000PLANNING/DESIGN 10,305,7881,925,388 1,945,100 2,145,100 2,145,100 2,145,100CONSTRUCTION 250,00050,000 50,000 50,000 50,000 50,000INSPECTION 250,00050,000 50,000 50,000 50,000 50,000ADMINISTRATION 2,125,388 2,145,100 2,345,100 2,345,100 2,345,100 11,305,788Total Prior 17,706,834 Total Total20242025202620272028Funding Sources 10,600,0002,000,000 2,000,000 2,200,000 2,200,000 2,200,000ROAD USE TAX FUND 705,788125,388 145,100 145,100 145,100 145,100UTILITY FRANCHISE TAX 2,125,388 2,145,100 2,345,100 2,345,100 2,345,100 11,305,788Total Prior 17,706,834 Total 587 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ron Knoche 2024 2028thru Department PUBLIC WORKS Description 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. Project #S3826 Priority Essential (2) Justification The City receives franchise fees from utility services. A portion of these fees is assigned to underground electrical issues and for moving electrical lines underground. This creates fewer electrical issues due to weather and a cleaner appearance from fewer above ground lines. Budget Impact/Other Maintenance of the electrical lines is the responsibility of the utility companies. This project has a negligible impact on the City's operating budget. Useful Life 20 yearsProject Name Underground Electrical Facilities Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$2,736,523 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 1,058,882188,082 217,700 217,700 217,700 217,700CONSTRUCTION 188,082 217,700 217,700 217,700 217,700 1,058,882Total Prior 1,677,641 Total Total20242025202620272028Funding Sources 1,058,882188,082 217,700 217,700 217,700 217,700UTILITY FRANCHISE TAX 188,082 217,700 217,700 217,700 217,700 1,058,882Total Prior 1,677,641 Total 588 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Ron Knoche 2024 2028thru Department PUBLIC WORKS Description 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 Project #S3827 Priority Efficiency Improvement (3) Justification This project implements the bicycle master plan that meets the City's goals for a greener, more walkable community that is pedestrian and bicycle friendly and helps build a more sustainable environment. Budget Impact/Other The impact of the operating budget is negligible. Useful Life 20 yearsProject Name Bicycle Master Plan Implementation Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$1,450,000 TIF DISTRICT None PLAN Bike Master Plan Status Active Total20242025202620272028Expenditures 200,00050,000 50,000 50,000 50,000CONSTRUCTION 50,000 50,000 50,000 50,000 200,000Total Prior 1,250,000 Total Total20242025202620272028Funding Sources 200,00050,000 50,000 50,000 50,000ROAD USE TAX FUND 50,000 50,000 50,000 50,000 200,000Total Prior 1,250,000 Total 589 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru Department PUBLIC WORKS Description This provides for the biennial inspection and preservation of Iowa City's bridges including major repairs and restoration. Project #S3910 Priority Critical (1) Justification Repairs to bridge components that have deteriorated because of age or have been damaged from vehicular collisions or other factors, are necessary to provide safe structures for motorists and pedestrians. The budget amount is higher than past years, as necessary repairs have exceeded available funding. Currently, there is a backlog of repairs that need to be completed. Budget Impact/Other This is a maintenance project, and repairs will require continued regular maintenance. However, completing maintenance on a regular basis should reduce maintenance costs over the life of the bridges. Useful Life 50 yearsProject Name Annual Bridge Maintenance & Repair Category Street Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$3,150,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 160,00050,000 25,000 25,000 25,000 35,000PLANNING/DESIGN 1,200,000300,000 225,000 225,000 225,000 225,000CONSTRUCTION 75,00015,000 15,000 15,000 15,000 15,000INSPECTION 165,00035,000 35,000 35,000 35,000 25,000ADMINISTRATION 400,000 300,000 300,000 300,000 300,000 1,600,000Total Prior 1,550,000 Total Total20242025202620272028Funding Sources 1,600,000400,000 300,000 300,000 300,000 300,000ROAD USE TAX FUND 400,000 300,000 300,000 300,000 300,000 1,600,000Total Prior 1,550,000 Total 590 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Geoff Fruin 2024 2028thru 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 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. 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:$4,030,000 TIF DISTRICT City-University PLAN Downtown Streetscape Plan Status Active Total20242025202620272028Expenditures 30,00030,000PLANNING/DESIGN 3,100,0003,100,000CONSTRUCTION 150,000150,000INSPECTION 50,00050,000ADMINISTRATION 400,000400,000CONTINGENCY 3,730,000 3,730,000Total Prior 300,000 Total Total20242025202620272028Funding Sources 4,030,0004,030,000GO BONDS-ESSENTIAL PURPOSE 4,030,000 4,030,000Total 591 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Sovers 2024 2028thru 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:$12,200,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 300,000300,000LAND/ROW ACQUISITION 8,300,0008,300,000CONSTRUCTION 200,000200,000INSPECTION 150,00050,000 100,000ADMINISTRATION 500,000500,000CONTINGENCY 600,000600,000OTHER 950,000 9,100,000 10,050,000Total Prior 2,150,000 Total Total20242025202620272028Funding Sources 10,300,0001,500,000 8,800,000GO BONDS-ESSENTIAL PURPOSE 1,000,0001,000,000REIMBURSEMENT OF EXPENSES 2,500,000 8,800,000 11,300,000Total Prior 900,000 Total 592 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru 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 Total20242025202620272028Expenditures 150,000150,000PLANNING/DESIGN 150,000 150,000Total Total20242025202620272028Funding Sources 150,000150,000ROAD USE TAX FUND 150,000 150,000Total 593 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru 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. 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:$21,325,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 200,000200,000PLANNING/DESIGN 300,000150,000 150,000LAND/ROW ACQUISITION 15,000,00015,000,000CONSTRUCTION 400,000400,000INSPECTION 400,000400,000ADMINISTRATION 3,500,0003,500,000CONTINGENCY 200,000 150,000 19,450,000 19,800,000Total Prior 1,525,000 Total Total20242025202620272028Funding Sources 3,750,0003,750,000FEDERAL GRANTS 8,258,0008,258,000GO BONDS-ESSENTIAL PURPOSE 8,200,0008,200,000OTHER STATE GRANTS 20,208,000 20,208,000Total Prior 1,117,000 Total 594 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru 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 Total20242025202620272028Expenditures 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 Total20242025202620272028Funding Sources 5,000,0005,000,000GO BONDS-ESSENTIAL PURPOSE 5,000,000 5,000,000Total 595 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Melissa Clow 2024 2028thru 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, retaining wall reconstruction and repairs, and private utility undergrounding. The reconstruction of the sidewalk crosswalk at the intersection with Kimball Road is also included. 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:$2,750,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 65,00065,000PLANNING/DESIGN 2,135,000200,000 1,935,000CONSTRUCTION 100,000100,000INSPECTION 100,000100,000ADMINISTRATION 150,000150,000CONTINGENCY 265,000 2,285,000 2,550,000Total Prior 200,000 Total Total20242025202620272028Funding Sources 2,750,000900,000 1,850,000GO BONDS-ESSENTIAL PURPOSE 900,000 1,850,000 2,750,000Total 596 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Melissa Clow 2024 2028thru 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:$5,750,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 850,000850,000CONSTRUCTION 150,000150,000INSPECTION 375,000375,000CONTINGENCY 1,375,000 1,375,000Total Prior 4,375,000 Total Total20242025202620272028Funding Sources 1,375,0001,375,000GO BONDS-ESSENTIAL PURPOSE 1,375,000 1,375,000Total Prior 4,375,000 Total 597 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru 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 Total20242025202620272028Expenditures 350,000350,000LAND/ROW ACQUISITION 9,750,0009,750,000CONSTRUCTION 300,000300,000INSPECTION 300,000300,000ADMINISTRATION 1,500,0001,500,000CONTINGENCY 12,200,000 12,200,000Total Prior 1,000,000 Total Total20242025202620272028Funding Sources 3,500,0003,500,000FEDERAL GRANTS 9,700,0009,700,000GO BONDS-ESSENTIAL PURPOSE 13,200,000 13,200,000Total 598 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Kent Ralston 2024 2028thru 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 Total20242025202620272028Expenditures 100,000100,000PLANNING/DESIGN 100,000 100,000Total Total20242025202620272028Funding Sources 100,000100,000ROAD USE TAX FUND 100,000 100,000Total 599 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jason Havel 2024 2028thru 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 decrease, as this will be replacing aged infrastructure that has reached the end of its useful life. It is also anticipated the DOT will take over ownership and maintenance of the new bridge. 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 Total20242025202620272028Expenditures 3,200,000300,000 750,000 2,150,000PLANNING/DESIGN 26,350,0005,625,000 20,725,000CONSTRUCTION 325,00025,000 50,000 50,000 100,000 100,000ADMINISTRATION 250,000250,000CONTINGENCY 325,000 800,000 2,450,000 5,725,000 20,825,000 30,125,000Total Prior 25,000 Total Total20242025202620272028Funding Sources 9,025,0009,025,000GO BONDS-ESSENTIAL PURPOSE 9,025,000 9,025,000Total Prior 300,000 Total Future 20,825,000 Total 600 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Melissa Clow 2024 2028thru 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 Total20242025202620272028Expenditures 1,440,0001,440,000CONSTRUCTION 30,00030,000INSPECTION 55,00055,000ADMINISTRATION 50,00050,000CONTINGENCY 1,575,000 1,575,000Total Prior 335,000 Total Total20242025202620272028Funding Sources 635,000635,000GO BONDS-ESSENTIAL PURPOSE 850,000850,000OTHER STATE GRANTS 425,000425,000UNIVERSITY OF IOWA 1,910,000 1,910,000Total 601 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Kent Ralston 2024 2028thru 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 Total20242025202620272028Expenditures 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 Total20242025202620272028Funding Sources 160,000160,000OTHER LOCAL GOVERNMENTS 160,000160,000ROAD USE TAX FUND 320,000 320,000Total 602 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Kent Ralston 2024 2028thru 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:$450,000 TIF DISTRICT PLAN Transportation Plan Status Active Total20242025202620272028Expenditures 43,71843,718PLANNING/DESIGN 5,0005,000LAND/ROW ACQUISITION 270,129270,129CONSTRUCTION 29,14529,145INSPECTION 29,14529,145ADMINISTRATION 72,86372,863CONTINGENCY 450,000 450,000Total Total20242025202620272028Funding Sources 450,000450,000ROAD USE TAX FUND 450,000 450,000Total 603 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Sovers 2024 2028thru 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:$2,650,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 250,000250,000PLANNING/DESIGN 2,000,0002,000,000CONSTRUCTION 150,000150,000INSPECTION 50,00050,000ADMINISTRATION 200,000200,000CONTINGENCY 300,000 2,350,000 2,650,000Total Total20242025202620272028Funding Sources 2,650,000300,000 2,350,000GO BONDS-ESSENTIAL PURPOSE 300,000 2,350,000 2,650,000Total 604 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Sovers 2024 2028thru 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:$160,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 10,00010,000CONSTRUCTION 10,00010,000CONTINGENCY 30,00030,000OTHER 50,000 50,000Total Prior 110,000 Total Total20242025202620272028Funding Sources 50,00050,000GO BONDS-ESSENTIAL PURPOSE 50,000 50,000Total Prior 110,000 Total 605 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Scott Sovers 2024 2028thru Department PUBLIC WORKS Description The project will involve the extension of Camp Cardinal Road from Gathering Place Lane to the north end of the Right of Way at 608 Camp Cardinal Road. The project will include storm sewer, a traffic circle, and other related work. Project #S3986 Priority Efficiency Improvement (3) Justification Camp Cardinal Road from Gathering Place Lane to the north end of the Right of Way at 608 Camp Cardinal Road is currently a roughly 24' wide gravel road that does not meet City standards. It is anticipated that the properties on both sides may be developed in the next few years. Budget Impact/Other Operating expenses are expected to decrease as this project will replace gravel surfaced roadway with a new paved urban street with sidewalks. Useful Life 50 yearsProject Name Camp Cardinal Road Extension Project Category Street Operations Type One Phase MATCH % GRANTEE Total Project Cost:$1,000,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 15,00015,000PLANNING/DESIGN 5,0005,000LAND/ROW ACQUISITION 700,000700,000CONSTRUCTION 80,00080,000INSPECTION 80,00080,000ADMINISTRATION 120,000120,000CONTINGENCY 1,000,000 1,000,000Total Total20242025202620272028Funding Sources 800,000800,000REIMBURSEMENT OF EXPENSES 200,000200,000ROAD USE TAX FUND 1,000,000 1,000,000Total 606 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Joe Welter 2024 2028thru Department PUBLIC WORKS Description This project consists of annual sanitary sewer repairs and preventive maintenance throughout the sewer system. Work include sewer lining, spot repairs and manhole lining and replacement. Project #V3101 Priority Essential (2) Justification This work is necessary to prevent sewer cave-ins and blockages that can cause sanitary sewer overflows and basement flooding and reduces infiltration and inflow to the sanitary sewer system. Budget Impact/Other This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. Useful Life 60 yearsProject Name Annual Sewer Main Replacement Category Wastewater Treatment Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$8,750,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 3,000,000500,000 500,000 500,000 750,000 750,000CONSTRUCTION 500,000 500,000 500,000 750,000 750,000 3,000,000Total Prior 5,750,000 Total Total20242025202620272028Funding Sources 3,000,000500,000 500,000 500,000 750,000 750,000WASTEWATER FUND 500,000 500,000 500,000 750,000 750,000 3,000,000Total Prior 5,750,000 Total 607 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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:$16,200,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 12,500,00012,500,000CONSTRUCTION 200,000200,000INSPECTION 100,000100,000ADMINISTRATION 1,500,0001,500,000CONTINGENCY 14,300,000 14,300,000Total Prior 1,900,000 Total Total20242025202620272028Funding Sources 16,200,00016,200,000REVENUE BONDS 16,200,000 16,200,000Total 608 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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 apartment 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:$910,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 15,00015,000PLANNING/DESIGN 40,00040,000INSPECTION 15,00015,000ADMINISTRATION 85,00085,000CONTINGENCY 155,000 155,000Total Prior 155,000 Total Future 600,000 Total Total20242025202620272028Funding Sources 155,000155,000WASTEWATER FUND 155,000 155,000Total Prior 155,000 Total Future 600,000 Total 609 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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:$300,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 300,000300,000CONSTRUCTION 300,000 300,000Total Total20242025202620272028Funding Sources 300,000300,000WASTEWATER FUND 300,000 300,000Total 610 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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:$300,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 300,000300,000CONSTRUCTION 300,000 300,000Total Total20242025202620272028Funding Sources 300,000300,000WASTEWATER FUND 300,000 300,000Total 611 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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 Total20242025202620272028Expenditures 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 Total20242025202620272028Funding Sources 2,825,000325,000 2,500,000WASTEWATER FUND 325,000 2,500,000 2,825,000Total 612 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru Department PUBLIC WORKS Description Replace roofs 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 Total20242025202620272028Expenditures 20,00020,000PLANNING/DESIGN 278,000278,000CONSTRUCTION 10,00010,000INSPECTION 10,00010,000ADMINISTRATION 32,00032,000CONTINGENCY 350,000 350,000Total Prior 397,000 Total Total20242025202620272028Funding Sources 350,000350,000WASTEWATER FUND 350,000 350,000Total Prior 397,000 Total 613 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru Department PUBLIC WORKS Description 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. Project #V3174 Priority Efficiency Improvement (3) Justification Most of these mixers are original to the 2002/2014 construction and have been rebuilt at least once at a cost of $7,000 to almost $10,000 a piece. They typically operate 24hs/7 days a week when the trains are in service. Replacement with the higher efficiency mixer with lower horsepower will decrease energy usage and continue to reduce our carbon footprint. Estimated cost savings over a 20-year period were estimated to be in excess of $600,000 when all 30 mixers in operation. Budget Impact/Other We anticipate an energy consumption reduction of 15% and will reduce our electrical usage/cost and continue to reduce our carbon footprint. Useful Life 25 yearsProject Name Aeration Equipment Improvements Category Wastewater Treatment Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$3,628,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 750,000300,000 350,000 100,000CONSTRUCTION 300,000 350,000 100,000 750,000Total Future 2,878,000 Total Total20242025202620272028Funding Sources 750,000300,000 350,000 100,000WASTEWATER FUND 300,000 350,000 100,000 750,000Total Future 2,878,000 Total 614 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru Department PUBLIC WORKS Description Place Parshall flume(s) directly downstream of the grit tank channel isolation valves including ultrasonic measuring. This will require channel modifications, flume and sensor installation and programming into the headworks PLC. Project #V3175 Priority Critical (1) Justification Flow measuring was changed from a Parshall flume to an in-channel area velocity sensor/meter in the last plant upgrade. That sensor/meter failed and subsequent efforts at flow measurement lack staff confidence in being greater than 80% accurate. Parshall flumes have been used in the wastewater industry for decades with 99+% accuracy and confidence. Budget Impact/Other This project will reduce operating and maintenance cost through the rehabilitation of older equipment. The annual savings is less than $10,000 per year. Useful Life 20 yearsProject Name Wastewater Treatment Facility Imp 2022 Category Wastewater Treatment Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$536,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 285,000285,000CONSTRUCTION 285,000 285,000Total Prior 251,000 Total Total20242025202620272028Funding Sources 285,000285,000WASTEWATER FUND 285,000 285,000Total Prior 251,000 Total 615 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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 Total20242025202620272028Expenditures 743,000683,000 60,000CONSTRUCTION 683,000 60,000 743,000Total Total20242025202620272028Funding Sources 743,000683,000 60,000WASTEWATER FUND 683,000 60,000 743,000Total 616 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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:$705,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 34,00034,000PLANNING/DESIGN 600,000600,000CONSTRUCTION 7,0007,000INSPECTION 4,0004,000ADMINISTRATION 60,00060,000CONTINGENCY 705,000 705,000Total Total20242025202620272028Funding Sources 705,000705,000WASTEWATER FUND 705,000 705,000Total 617 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru Department PUBLIC WORKS Description 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. Project #V3179 Priority Essential (2) Justification 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. Budget Impact/Other The estimated impact on the operating budget is less than $10,000. Useful Life 20 yearsProject Name Rotating Drum Thickener Replacement 1 and 2 Category Wastewater Treatment Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$1,662,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 195,000195,000PLANNING/DESIGN 1,300,0001,300,000CONSTRUCTION 25,00025,000INSPECTION 12,00012,000ADMINISTRATION 130,000130,000CONTINGENCY 195,000 1,467,000 1,662,000Total Total20242025202620272028Funding Sources 1,662,000195,000 1,467,000WASTEWATER FUND 195,000 1,467,000 1,662,000Total 618 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru 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 Total20242025202620272028Expenditures 60,00060,000CONSTRUCTION 5,0005,000INSPECTION 5,0005,000ADMINISTRATION 6,0006,000CONTINGENCY 76,000 76,000Total Total20242025202620272028Funding Sources 76,00076,000WASTEWATER FUND 76,000 76,000Total 619 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru Department PUBLIC WORKS Description This project includes a new process to treat the digester gas to pipeline quality and infrastructure necessary to transport conditioned gas to the pipeline network. Additionally, 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 through 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:$16,800,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 13,650,00013,650,000CONSTRUCTION 100,000100,000INSPECTION 50,00050,000ADMINISTRATION 1,200,0001,200,000CONTINGENCY 15,000,000 15,000,000Total Prior 1,800,000 Total Total20242025202620272028Funding Sources 16,800,00016,800,000REVENUE BONDS 16,800,000 16,800,000Total 620 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Tim Wilkey 2024 2028thru Department PUBLIC WORKS Description This project will replace the rake mechanisms and drives for Clarifiers C5300 and 5400 that were new in 2002 and part of WWTP upgrades. Project #V3185 Priority Essential (2) Justification They both have the original zinc plated carbon steel mechanisms that are severely 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 The estimated impact on the operating budget is less than $10,000 Useful Life 20 yearsProject Name WW Treatment Plant Secondary Clarifier Repairs Category Wastewater Treatment Type One Phase MATCH % GRANTEE Total Project Cost:$871,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 30,00030,000PLANNING/DESIGN 750,000750,000CONSTRUCTION 7,0007,000INSPECTION 4,0004,000ADMINISTRATION 80,00080,000CONTINGENCY 871,000 871,000Total Total20242025202620272028Funding Sources 871,000871,000WASTEWATER FUND 871,000 871,000Total 621 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru Department PUBLIC WORKS Description **Revised to increase the budget from $650,000 to $800,000 due to inflation** 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 Essential (2) Justification The existing water main has been subject to (18) water main breaks. 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 Mercer Park. The water main in this area is not under road pavement. There will be approximately (30) services lines, (20) valves, (6) fire hydrants, (21) driveway approaches, and (9) intersections impacted or installed by the project. Budget Impact/Other Reduced expenditures for the repair of main breaks and associated pavement. Useful Life 100Project Name Bradford Drive Water Main Replacement Category Water Operations Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$800,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 80,00080,000PLANNING/DESIGN 720,000720,000CONSTRUCTION 80,000 720,000 800,000Total Total20242025202620272028Funding Sources 800,00080,000 720,000WATER FUND 80,000 720,000 800,000Total 622 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru Department PUBLIC WORKS Description Revised cost estimate based on actual consultant agreement and preliminary OPCC of design. Currently funded at $661,500 ($67.5K in 2023 and $594K in 2024), need to increase to $1,000,000 in 2024** 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 #W3314 Priority Essential (2) 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. Useful Life 75 yearsProject Name High Service Pump VFD Replacement Category Water Operations Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$1,375,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 125,000125,000PLANNING/DESIGN 1,250,0001,250,000CONSTRUCTION 1,375,000 1,375,000Total Total20242025202620272028Funding Sources 1,375,0001,375,000WATER FUND 1,375,000 1,375,000Total 623 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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:$1,067,500 TIF DISTRICT Lower Muscatine/Ind Park Rd PLAN None Status Active Total20242025202620272028Expenditures 100,000100,000PLANNING/DESIGN 900,000900,000CONSTRUCTION 1,000,000 1,000,000Total Prior 67,500 Total Total20242025202620272028Funding Sources 1,000,0001,000,000WATER FUND 1,000,000 1,000,000Total Prior 67,500 Total 624 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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 Total20242025202620272028Expenditures 2,500,0002,500,000CONSTRUCTION 2,500,000 2,500,000Total Prior 100,000 Total Total20242025202620272028Funding Sources 2,500,0002,500,000WATER FUND 2,500,000 2,500,000Total Prior 100,000 Total 625 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru Department PUBLIC WORKS Description Increase budget based on inflation and previous bid prices. Unfunded projects #62 & 76. Replace the roof membranes on the Water Plant garage, shop, and chemical storage rooms, generator building, well houses, and ground storage reservoir pump houses. Project #W3325 Priority Essential (2) Justification Roof membranes deteriorate over time due to exposure to the elements and inclement weather events. The membranes not replaced in the 2018 project are in need of comprehensive replacement to keep the equipment housed within and out of the elements. Budget Impact/Other Reduction of about $5,000 to $10,000 annually in roof repairs and water mitigation efforts Useful Life 20 yearsProject Name Roof Replacements Category Water Operations Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$650,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 100,000100,000PLANNING/DESIGN 550,00050,000 500,000CONSTRUCTION 50,000 600,000 650,000Total Total20242025202620272028Funding Sources 650,00050,000 600,000WATER FUND 50,000 600,000 650,000Total 626 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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:$1,500,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 1,500,0001,500,000CONSTRUCTION 1,500,000 1,500,000Total Total20242025202620272028Funding Sources 1,500,0001,500,000WATER FUND 1,500,000 1,500,000Total 627 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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 Total20242025202620272028Expenditures 600,000600,000CONSTRUCTION 600,000 600,000Total Total20242025202620272028Funding Sources 600,000600,000WATER FUND 600,000 600,000Total 628 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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:$600,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 107,050107,050PLANNING/DESIGN 165,000165,000CONSTRUCTION 50,00050,000ADMINISTRATION 52,95052,950CONTINGENCY 375,000 375,000Total Prior 225,000 Total Total20242025202620272028Funding Sources 375,000375,000WATER FUND 375,000 375,000Total Prior 225,000 Total 629 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru Department PUBLIC WORKS Description Increased budget based on estimates from electrical engineers. 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 Useful Life 20 yearsProject Name GSR Upgrade and Repairs Category Water Operations Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$1,500,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 150,000150,000PLANNING/DESIGN 1,350,0001,350,000CONSTRUCTION 1,500,000 1,500,000Total Total20242025202620272028Funding Sources 1,500,0001,500,000WATER FUND 1,500,000 1,500,000Total 630 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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 Total20242025202620272028Expenditures 50,00050,000PLANNING/DESIGN 500,000500,000CONSTRUCTION 550,000 550,000Total Total20242025202620272028Funding Sources 550,000550,000WATER FUND 550,000 550,000Total 631 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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 Total20242025202620272028Expenditures 40,00040,000PLANNING/DESIGN 160,000160,000CONSTRUCTION 200,000 200,000Total Total20242025202620272028Funding Sources 200,000200,000WATER FUND 200,000 200,000Total 632 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Jonathan Durst 2024 2028thru 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 Total20242025202620272028Expenditures 20,00020,000PLANNING/DESIGN 130,000130,000CONSTRUCTION 150,000 150,000Total Total20242025202620272028Funding Sources 150,000150,000WATER FUND 150,000 150,000Total 633 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact LaTasha DeLoach 2024 2028thru Department SENIOR CENTER Description This project will include American Disabilities Act (ADA), code, architectural, mechanical, electrical, cosmetic, wayfinding 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 Accessibility 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 #K1003 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. 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 Senior Center Interior Improvements Project Category Senior Center Type Unassigned MATCH % GRANTEE Total Project Cost:$3,650,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 345,000245,000 100,000PLANNING/DESIGN 2,135,000865,000 1,270,000CONSTRUCTION 90,00040,000 50,000ADMINISTRATION 200,000100,000 100,000CONTINGENCY 880,000575,000 305,000OTHER 1,825,000 1,825,000 3,650,000Total Total20242025202620272028Funding 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 634 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru Department TRANSPORTATION SERVI Description This annual project includes concrete restoration, application of concrete sealants, repair of control and expansion joints in addition to other parking facility specific repairs. Project #T3004 Priority Essential (2) Justification A thorough facility condition evaluation will be conducted on all of our existing facilities in 2023. This will include a maintenance plan for scheduling the repairs that will be facilitated in the following five years. Most of the work is to remove and restore concrete and structural steel in the deck flooring. Budget Impact/Other There should be a reduction in operating expenditures through the replacement of older infrastructure. The estimated decrease in operating expenditures is less than $10,000 per year. Useful Life 20 yearsProject Name Parking Facility Restoration Repair Category Parking Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$10,228,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 700,000150,000 200,000 250,000 100,000PLANNING/DESIGN 5,065,000515,000 850,000 1,000,000 1,200,000 1,500,000CONSTRUCTION 100,000100,000INSPECTION 160,00010,000 50,000 50,000 50,000ADMINISTRATION 525,000 1,000,000 1,250,000 1,500,000 1,750,000 6,025,000Total Prior 4,203,000 Total Total20242025202620272028Funding Sources 6,025,000525,000 1,000,000 1,250,000 1,500,000 1,750,000PARKING FUND 525,000 1,000,000 1,250,000 1,500,000 1,750,000 6,025,000Total Prior 4,203,000 Total 635 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru 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:$400,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 150,000150,000CONSTRUCTION 150,000 150,000Total Prior 250,000 Total Total20242025202620272028Funding Sources 150,000150,000PARKING FUND 150,000 150,000Total Prior 250,000 Total 636 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru 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 2021-2022 the fixtures in the Court Street Transportation Center were replaced. During 2023 the fixtures in the Capitol Street and Dubuque Street facilities were replaced. This project will allow the replacements of the Tower Place and Chauncey Swan facilities in 2024- 2025. 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:$880,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 440,000240,000 200,000CONSTRUCTION 240,000 200,000 440,000Total Prior 440,000 Total Total20242025202620272028Funding Sources 440,000240,000 200,000PARKING FUND 240,000 200,000 440,000Total Prior 440,000 Total 637 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru 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 Efficiency Improvement (3) 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 20 yearsProject Name Tower Place Drainage Modifications Category Parking Operations Type One Phase MATCH %NONE GRANTEE NONE Total Project Cost:$1,050,000 TIF DISTRICT None PLAN None Status Active Total20242025202620272028Expenditures 160,000160,000PLANNING/DESIGN 640,000640,000CONSTRUCTION 50,00050,000INSPECTION 50,00025,000 25,000ADMINISTRATION 100,000100,000CONTINGENCY 185,000 815,000 1,000,000Total Prior 50,000 Total Total20242025202620272028Funding Sources 1,000,000185,000 815,000PARKING FUND 185,000 815,000 1,000,000Total Prior 50,000 Total 638 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru 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 Total20242025202620272028Expenditures 12,00012,000PLANNING/DESIGN 138,000138,000CONSTRUCTION 150,000 150,000Total Total20242025202620272028Funding Sources 150,000150,000PARKING FUND 150,000 150,000Total 639 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru 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:$27,815,500 TIF DISTRICT None PLAN Transportation Plan Status Active Total20242025202620272028Expenditures 2,775,0002,775,000PLANNING/DESIGN 20,680,50020,680,500CONSTRUCTION 4,010,0004,010,000OTHER 6,785,000 20,680,500 27,465,500Total Prior 350,000 Total Total20242025202620272028Funding Sources 19,250,000750,000 18,500,000FEDERAL GRANTS 8,215,5006,035,000 2,180,500TRANSIT FUND 6,785,000 20,680,500 27,465,500Total Prior 350,000 Total 640 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Dan Striegel 2024 2028thru Department TRANSPORTATION SERVI Description 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. Project #T3059 Priority Essential (2) Justification Both the Climate Action Plan and the Strategic Plan calls for an evaluation of the transit system to improve the transit system to meet a greater number of resident's needs, increase transit ridership, and improve amenities. Budget Impact/Other Additional amenities will require additional annual staff time for refuse pickup, cleaning shelters, repairing shelters, and snow removal. The estimated annual increase in operating expenditures is $10,000 to $15,000 per year. Useful Life 25 yearsProject Name Transit Interchange and Bus Stop Improvements Category Transit Operations Type Annual MATCH %NONE GRANTEE NONE Total Project Cost:$520,000 TIF DISTRICT None PLAN Iowa City Area Transit Study Status Active Total20242025202620272028Expenditures 125,00025,000 25,000 25,000 25,000 25,000CONSTRUCTION 25,000 25,000 25,000 25,000 25,000 125,000Total Prior 395,000 Total Total20242025202620272028Funding Sources 125,00025,000 25,000 25,000 25,000 25,000TRANSIT FUND 25,000 25,000 25,000 25,000 25,000 125,000Total Prior 395,000 Total 641 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru 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:$450,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 300,000300,000EQUIPMENT 300,000 300,000Total Prior 150,000 Total Total20242025202620272028Funding Sources 300,000300,000TRANSIT FUND 300,000 300,000Total Prior 150,000 Total 642 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Darian Nagle-Gamm 2024 2028thru Department TRANSPORTATION SERVI Description The doors feature a large safety glass and heavy-duty lower door to provide barrier against passengers, projectiles and thrown fluids. Project #T3069 Priority Essential (2) Justification The doors provide safety and security for transit drivers by securing the driver cab area. Budget Impact/Other Useful Life 10 yearsProject Name Bus Driver Protection Doors Category Transit Operations Type One Phase MATCH % GRANTEE Total Project Cost:$175,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 175,000175,000CONSTRUCTION 175,000 175,000Total Total20242025202620272028Funding Sources 175,000175,000TRANSIT FUND 175,000 175,000Total 643 Capital Improvement Plan 2024-2028 City of Iowa City, Iowa Contact Mark Rummel 2024 2028thru Department TRANSPORTATION SERVI Description Project to replace several damaged doors and door closures in the Capitol Street ramp, Dubuque Street ramp, Tower Place ramp, Chauncey Swan ramp, and doors in other facilities as they fail. Project #T3070 Priority Critical (1) Justification Most of the current doors and door closers are original to each facility and have began to fail. These failures include doors that will not close allowing wind, water, and snow to enter the stairwells causing damage. Additional failures are causing the doors to slam closed too quickly and could cause injuries to the customers of the facility. Many of the early-style doors need to be replaced. This project will allow the replacements of the Capitol Street, Dubuque Street, Tower Place, and Chauncey Swan facilities. Budget Impact/Other Useful Life 20 yearsProject Name Replace Door-Door Closures in Parking Facilities Category Parking Operations Type Multi-Phase MATCH % GRANTEE Total Project Cost:$300,000 TIF DISTRICT PLAN Status Active Total20242025202620272028Expenditures 300,000100,000 100,000 100,000CONSTRUCTION 100,000 100,000 100,000 300,000Total Total20242025202620272028Funding Sources 300,000100,000 100,000 100,000PARKING FUND 100,000 100,000 100,000 300,000Total 644 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 City of Iowa City Capital Improvement Program Unfunded Projects 645 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 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 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. $1,500,000 646 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 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 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 associated work. $7,500,000 647 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 47 Kitty Lee Road SW Improvements This project is necessary to provide an adequate secondary access for the future Carson Farms and other developments in the area. $7,700,000 48 Ridgewood Lane Reconstruction This project includes complete reconstruction of Ridgewood Lane and a portion of Virginia Drive, as well as water main and storm sewer replacement. $700,000 3 - Transportation Services 49 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 50 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 51 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 52 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 53 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 54 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 55 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 56 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 57 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 58 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 59 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 60 Fairmeadows Trail Addition of a loop trail and connections to the bikeways in the surrounding neighborhood. $125,000 648 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 61 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 62 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 63 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 63 Stone Bridge Park Development Funding to develop new neighborhood parks in emerging or underserved locations. 2026 improvements in soon to be acquired location in the Stone Bridge Subdivisions to include playground, shelter, or other park features. $275,000 5 - Wastewater 64 North Branch Dam Trunk Sewer This project extends easterly along Ralston Creek from the North Branch Dam to Scott Boulevard. $3,860,000 65 Northeast Trunk Sewer Reconstruction of an under-sized sewer through the northeast neighborhoods. $5,221,000 66 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 67 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 68 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 69 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 70 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 71 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 72 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. $1,911,000 649 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 73 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 $1,645,000 74 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 75 Peninsula Control Panel and Pump Improvement The project includes the replacement of the control panel and aquisistion of a redundent pump. $130,000 76 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 77 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 77 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. Funds requested below are for design with construction to follow in 2029. $100,000 78 Wastewater Division Master Plan 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. $299,000 6 - Water 79 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 $15,000,000 80 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. $4,000,000 81 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. $3,000,000 82 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. $1,500,000 650 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 83 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 84 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. $1,000,000 85 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. $700,000 86 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. $600,000 87 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. $600,000 88 Lime Lagoon Outlet Structure Modifications Modify the lagoon outlet structure to an open channel design. This project will be informed by the Treatment Study. $500,000 89 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. $3,000,000 90 Bloomington Gsr Decommissioning Decommission the Bloomington ground storage reservoir within the University of Iowa Campus Parking Ramp and return the space to the University of Iowa per the associated 28E agreement. The 28E agreement expires on December 31, 2038. (Resolution No. 88-176) 500,000$ 91 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$ 92 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. 1,000,000$ 93 East Side Water Tower Construct a two million gallon ground or elevated storage reservoir within the East Pressure Zone. 15,000,000$ 94 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. 15,000,000$ 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. 6,000,000$ 651 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 96 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. 10,000,000$ 97 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. 2,500,000$ 98 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. 500,000$ 99 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. 1,000,000$ 100 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. 700,000$ 101 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. 900,000$ 102 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$ 103 Water Plant And Gsr Gate Replacement Replace the (3) water plant site gates and the (3) GSR gates (Rochester, Emerald, and Sycamore). 100,000$ 104 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$ 105 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$ 106 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$ 107 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$ 108 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$ 652 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 7 - Stormwater 109 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. $1,160,000 110 Riverfront Crossings Storm Sewer Storm sewer improvements in the Central Crossings Sub- District. $1,375,000 111 Iowa Avenue Culvert Repairs This project will repair a box culvert that carries Ralston Creek under Iowa Avenue. $348,000 112 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. $135,000 113 Olympic Court Storm Water Storm sewer retrofit to relieve localized flooding from storm water runoff. $464,000 114 Sunset Street Storm Sewer The area just north and south of Kineton Green, east of Sunset, has experienced back yard flooding and drainage problems. $440,000 115 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 116 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. $16,000,000 117 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. $500,000 118 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. $250,000 119 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. $1,353,000 120 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. $910,000 121 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. $245,000 122 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. $1,700,000 653 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 123 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. $1,700,000 124 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. $273,000 125 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 $374,000 126 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. $185,000 127 Calder Park Playground Replacement Replace the playground at Calder Park. Site constraints keep this as a smaller piece of equipment. $135,000 128 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. $300,000 129 Lower City Park Master Plan Improvements Implement changes to make the park more resilient to flooding. Follows from the 2015 master plan. $23,268,522 130 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. $14,034,794 131 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. $225,000 132 Wetherby Park Entrance And Parking Lot Improvements Connect Broadway sidewalks to the trail system in Wetherby Park. Resurface the parking lot and basketball court adjacent to parking lot. A trail extension will also be made to the Community Garden area in order to provide ADA access. $100,000 133 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 $275,000 134 Benton Hill Park Sidewalk Addition of sidewalk along the Benton St right-of-way of Benton Hill Park along with necessary retaining wall elements. $175,000 135 Brookland Park Playground Replace the aging playground at Brookland Park with a similar small size playground and swings. Update other site amenities as needed. $200,000 136 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. $4,060,000 137 Oak Grove Park Improvements Replacement of the playground, basketball court surfacing, shelter, and site amenities. $300,000 654 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 9 - Other Projects 138 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). $1,973,000 139 Cemetery Columbarium Construction of a columbarium.$405,000 140 City Hall Relocation Relocate and expand / modernize City Hall and City Council Chambers. $12,000,000 141 Police Evidence Storage Facility Construction of a permanent evidence storage facility.$929,000 142 Central Police Station Relocation Relocate and expand / modernize Central Police Station. $19,000,000 143 Fire Station #1 Relocation Relocate and expand / modernize Central Fire Station #1. $11,593,000 144 Fire Station #5 Construction of Fire Station #5 in the South Planning District. $2,898,000 145 Fire Station #6 Construction of Fire Station #6 in the Southwest Planning District. $2,898,000 146 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. $530,000 147 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. $2,527,000 148 Airport Equipment Shelter Snow removal equipment was previously stored in United Hangar. Equipment Shelter would provide enclosed storage for equipment. $337,500 149 Airport Perimeter Road Construction perimeter road for maintenance and fueling vehicles to travel to south development area. $267,700 150 South Airport Site Development South General Aviation area site development with access roadway and utilities. $2,125,100 151 Hangar A Door Replacement Hangar A door replacement; hangar A has 10 doors to be replaced. $200,000 152 Summit Street Historic Plan Streetscape and intersection elements through Summit Street Historic District. $302,000 153 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. $1,221,000 154 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. $1,000,000 155 Burlington Street Dam Modification of the Burlington Street Dam to address public safety concerns, improve riverbank stability, improve fish habitat, and create recreational opportunities. $6,435,000 156 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. $280,000 655 Project Name Description Unfunded Amt City of Iowa City Capital Improvement Program Unfunded Projects 157 Fire Training Center Improvements Over the past number of years the sleeping areas and restroom facilities at Station 1 have become inadequate by not allowing expected privacy of all members. All other fire stations have private, secure sleeping areas for members. As the Fire Department continues to evolve in diversity it is imperative that the safety and well $200,000 158 Material Vending Machine-Remote Book Returns Purchase and installation of two library material vending machines and two new remote book returns to be located at $300,000 159 ICPL Children's Room Shelving Remove original (built-in) media shelving along the interior east wall of the Children's Room and replace with shelving that can accommodate current formats and reflects modern materials usage. New shelving will be modular and flexible to allow for reuse in a larger, future renovation of the Children's Room. Existing shelving was designed to hold CDs, which were a significant part of the Children's circulating collection for several years. The shelves have been modified multiple times in an attempt to maximize their useful life. $71,500 Total - Unfunded Projects 656 INTERNAL SERVICE FUNDS Equipment Risk Management Information Technology Services Central Services Health Insurance Reserve Dental Insurance Reserve F Y 2 0 2 5 657 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)FY24 – FY26 are estimates. FY2022 FY2023 FY2024 FY2025 FY2026 Designated for Equip $17,488,464 $17,990,484 $17,222,268 10,196,168 10,991,814 Unassigned $2,664,324 $3,064,920 $3,589,290 $3,975,290 $4,356,567 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 Fund Balance (1) 658 The Equipment Fund’s unassigned fund balance is budgeted to increase in fiscal year 2024 by $524,370 or 17.1% from fiscal year 2023 to $3,589,290. 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 $3,975,290 in fiscal year 2025 and $4,356,567 in fiscal year 2026. This increase is due to the transfers to the Capital Projects fund for the Equipment Maintenance Facility and are budgeted to come from the Replacement Reserve restricted fund balance rather than normal operational funds. Total fund balance is projected to be $20,811,558 in fiscal year 2024, a decrease of $243,846 or 1.2% over the previous fiscal year. The decrease in fund balance is due the design of a new equipment maintenance facility. In fiscal year 2025, the total fund balance is expected to decrease by $6,640,100 or 31.9% which is due to the construction of a new equipment maintenance facility. Fund balance growth is expected to increase in fiscal year 2026 due to the previously mentioned capital project transfers being completed. 659 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 18,032,143$ 20,152,789$ 19,325,733$ 21,055,404$ 20,811,558$ 14,171,458$ Revenues: Use Of Money And Property Interest Revenues 75,486$ 354,553$ 173,616$ 173,616$ 185,000$ 185,000$ Intergovernmental Fed Intergovnt Revenue 2,550 - - - - - Disaster Assistance 207 1,400 - - - - Local 28E Agreements 630,484 699,326 655,000 655,000 656,300 656,300 Charges For Fees And Services Refuse Charges 953 399 953 953 500 500 Miscellaneous Intra-City Charges 6,787,747 6,961,889 7,768,410 7,768,410 7,652,800 7,805,856 Other Financial Sources Sale Of Assets 87,625 210,505 145,000 145,000 160,000 160,000 Sub-Total Revenues 7,585,052 8,228,072 8,742,979 8,742,979 8,654,600 8,807,656 Transfers In: Miscellaneous Transfers In 483,287 71,298 - 25,483 - - Sub-Total Transfers In 483,287 71,298 - 25,483 - - Total Revenues 8,068,339$ 8,299,370$ 8,742,979$ 8,768,462$ 8,654,600$ 8,807,656$ Expenditures: General Fleet Maintenance 3,942,650$ 4,185,138$ 4,501,098$ 4,625,281$ 4,487,000$ 4,575,347$ Non-Public Safety Radio System 26,437 591 - - - - Equipment Replacement Reserves 670,319 2,139,728 2,053,222 4,387,027 3,407,700 3,055,386 Sub-Total Expenditures 4,639,406 6,325,457 6,554,320 9,012,308 7,894,700 7,630,733 Transfers Out: Capital Project Fund 825,000 1,000,000 7,500,000 - 7,400,000 - Miscellaneous Transfers Out 483,287 71,298 - - - - Sub-Total Transfers Out 1,308,287 1,071,298 7,500,000 - 7,400,000 - Total Expenditures & Transfers Out 5,947,693$ 7,396,755$ 14,054,320$ 9,012,308$ 15,294,700$ 7,630,733$ Fund Balance, June 30 20,152,789$ 21,055,404$ 14,014,392$ 20,811,558$ 14,171,458$ 15,348,381$ Adjusted Fund Balance, June 30 20,152,789 21,055,404 14,014,392 20,811,558 14,171,458 15,348,381 Restricted / Committed /Assigned 17,488,464 17,990,484 9,784,535 17,222,268 10,196,168 10,991,814 Unassigned Balance 2,664,324$ 3,064,920$ 4,229,856$ 3,589,290$ 3,975,290$ 4,356,567$ % of Revenues 33%37%48%41%46%49% Equipment (8100 - 8101) Fund Summary 660 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money ald Property Interest Revenues 14,106$ 72,891$ 32,442$ 32,442$ 35,000$ 35,000$ Intergovernmental Fed Intergovnt Revenue 2,550 - - - - - Disaster Assistalce 207 1,400 - - - - Local 28E Agreements 630,484 699,326 655,000 655,000 656,300 656,300 Charges For Fees ald Services Refuse Charges 953 399 953 953 500 500 Miscellaleous Intra-City Charges 3,723,689 3,741,010 4,435,773 4,435,773 4,181,200 4,264,824 Total Revenues 4,371,989$ 4,515,026$ 5,124,168$ 5,124,168$ 4,873,000$ 4,956,624$ Expenditures: Personnel 1,147,201$ 1,135,089$ 1,222,695$ 1,248,178$ 1,268,300$ 1,306,349$ Services 495,995 714,594 554,735 623,435 635,200 647,904 Supplies 2,231,148 2,331,860 2,705,668 2,735,668 2,569,700 2,621,094 Capital Outlay 68,305 3,595 18,000 18,000 13,800 - Total Expenditures 3,942,650$ 4,185,138$ 4,501,098$ 4,625,281$ 4,487,000$ 4,575,347$ Personnel Services - FTE 2022 2023 2024 2024 2025 Buyer I - Equipment 0.75 1.00 1.00 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 2.00 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 11.00 11.00 11.00 11.00 Capital Outlay 2024 2024 2025 Above Ground Hoist 18,000$ 18,000$ -$ Diagnostic Platform - - 12,000 Office Furniture - - 1,800 Total Capital Outlay 18,000$ 18,000$ 13,800$ Division: Equipment Services Activity: General Fleet Maintenalce (710510) 661 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Miscellaleous Intra-City Charges 26,487$ -$ -$ -$ -$ -$ Total Revenues 26,487$ -$ -$ -$ -$ -$ Expenditures: Services 26,437$ 591$ -$ -$ -$ -$ Total Expenditures 26,437$ 591$ -$ -$ -$ -$ 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money ald Property Interest Revenues 61,380$ 281,662$ 141,174$ 141,174$ 150,000$ 150,000$ Miscellaleous Intra-City Charges 3,037,571 3,220,879 3,332,637 3,332,637 3,471,600 3,541,032 Other Finalcial Sources Sale of Assets 87,625 210,505 145,000 145,000 160,000 160,000 Total Revenues 3,186,576$ 3,713,046$ 3,618,811$ 3,618,811$ 3,781,600$ 3,851,032$ Expenditures: Services 21,267$ 40,721$ 51,722$ 51,722$ 54,300$ 55,386$ Capital Outlay 649,052 2,099,007 2,001,500 4,335,305 3,353,400 3,000,000 Total Expenditures 670,319$ 2,139,728$ 2,053,222$ 4,387,027$ 3,407,700$ 3,055,386$ Capital Outlay 2024 2024 2025 Automobiles 52,000$ 52,000$ 30,000$ Other Vehicular Equipment 268,500 622,604 911,400 Snow Removal Equipment - - 52,000 Tractors 71,000 71,000 39,400 Other Vals & Trucks 1,610,000 3,589,701 2,320,600 Total Capital Outlay 2,001,500$ 4,335,305$ 3,353,400$ Division: Equipment Services Activity: Non-Public Safety Radio System (710540) Division: Equipment Services Activity: Equipment Replacement Reserves (710520) 662 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, 2024 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 2025. The fiscal year 2024 revised fund balance is $3,366,786 which is $886,275 or 20.8% lower than the fiscal year 2023 ending fund balance. The fund balance is expected to slightly decrease over the next two years; however, the change in fund balance is entirely dependent on the amount of claims paid. Due to the change in workers compensation coverage, it is difficult to predict what the actual impact from that change will be. 663 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 4,314,362$ 4,058,071$ 3,902,619$ 4,257,231$ 3,370,956$ 3,176,456$ Revenues: Use Of Money And Property Interest Revenues 15,726$ 123,031$ 36,168$ 36,168$ 50,000$ 50,000$ Intergovernmental Federal Intergovernmental Revenue 40 - - - - - Miscellaneous Intra-City Charges 1,018,947 1,118,453 1,044,000 1,044,000 1,029,000 1,049,580 Other Miscellaneous Revenue 237,961 153,766 31,025 466,025 47,200 47,200 Sub-Total Revenues 1,272,674$ 1,395,250$ 1,111,193$ 1,546,193$ 1,126,200$ 1,146,780$ Transfers In: Miscellaneous Transfers In - - - 4,170 - - Sub-Total Transfers In - - - 4,170 - - Total Revenues & Transfers 1,272,674$ 1,395,250$ 1,111,193$ 1,550,363$ 1,126,200$ 1,146,780$ Expenditures: Risk Management Loss Reserve 1,528,964$ 1,196,090$ 1,747,468$ 2,436,638$ 1,320,700$ 1,349,630$ Total Expenditures 1,528,964$ 1,196,090$ 1,747,468$ 2,436,638$ 1,320,700$ 1,349,630$ Fund Balance, June 30 4,058,071$ 4,257,231$ 3,266,344$ 3,370,956$ 3,176,456$ 2,973,606$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 4,058,071$ 4,257,231$ 3,266,344$ 3,370,956$ 3,176,456$ 2,973,606$ % of Revenues 319% 305% 294% 218%282%259% Risk Management Reserve (8200) Fund Summary 664 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 15,726$ 123,031$ 36,168$ 36,168$ 50,000$ 50,000$ Intergovernmental Federal Intergovernmental Revenue 40 - - - - - Miscellaneous Intra-City Charges 1,018,947 1,118,453 1,044,000 1,044,000 1,029,000 1,049,580 Other Miscellaneous Revenue 237,961 153,766 31,025 466,025 47,200 47,200 Total Revenues 1,272,674$ 1,395,250$ 1,111,193$ 1,546,193$ 1,126,200$ 1,146,780$ Expenditures: Personnel 234,538$ 230,207$ 240,985$ 245,155$ 251,600$ 259,148$ Services 1,278,133 959,508 1,499,212 2,184,212 1,049,500 1,070,490 Supplies 3,997 1,561 7,271 7,271 19,600 19,992 Capital Outlay 12,296 4,814 - - - - Total Expenditures 1,528,964$ 1,196,090$ 1,747,468$ 2,436,638$ 1,320,700$ 1,349,630$ Personnel Services - FTE 2022 2023 2024 2024 2025 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) 665 INFORMATION TECHNOLOGY SERVICES FUND The Information Technology Services (ITS) fund is an internal service fund that accounts for the cost of providing computer and computer related services to the City’s departments. Those services include personal computer support and replacement, network and internet support, fiber optic networking, file server management, telephone administration and support, computer programming and application support, and Geographical Information System (GIS) administration and support. Internal customers are charged annual service fees depending on the number of devices they use, how many users they have, how many phone sets they have, how much storage they use, and other factors. Internal customers are also responsible for budgeting funds for new computer equipment; however, internal service charges are then charged by the ITS fund for the service and replacement of that equipment. The ITS Fund includes a replacement reserve to save and restrict funds for the replacement of computer equipment that costs more than $5,000. The ITS fund has an estimated ending fund balance of $3,790,895 at the end of fiscal year 2024. This is a decrease of $367,305 or 8.8% percent from fiscal year 2023. This is primarily due to an increase in expenditures for equipment replacement. Fund balance is expected to decrease in fiscal year 2025 by $406,987 or 10.7%. 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 $1,767,939 in fiscal year 2023, $1,478,897 in fiscal year 2024, and $1,415,189 in fiscal year 2025. 666 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 3,545,083$ 3,967,709$ 4,174,221$ 4,158,200$ 3,790,895$ 3,383,908$ Revenues: Use Of Money And Property Interest Revenues 13,069$ 104,722$ 30,058$ 30,058$ 40,000$ 40,000$ Charges For Fees And Services Miscellaneous Charges For Services 24,737 26,459 24,737 24,737 26,500 26,500 Miscellaneous Intra-City Charges 3,099,496 2,942,020 2,892,762 2,892,762 2,701,101 2,941,801 Other Miscellaneous Revenue 85 593 85 85 600 - Other Financial Sources Sale Of Assets 5,306 2,464 - - - - Sub-Total Revenues 3,142,692 3,076,258 2,947,642 2,947,642 2,768,201 3,008,301 Transfers In: Miscellaneous Transfers In 58,085 159,851 - 22,702 - - Sub-Total Transfers In 58,085 159,851 - 22,702 - - Total Revenues 3,200,777$ 3,236,109$ 2,947,642$ 2,970,344$ 2,768,201$ 3,008,301$ Expenditures: Information Technology 2,633,094$ 2,545,810$ 2,592,121$ 2,654,824$ 2,717,380$ 2,786,900$ Info Technology Equipment Replacement 11,972 239,957 582,825 582,825 357,808 40,102 Sub-Total Expenditures 2,645,066 2,785,767 3,174,946 3,237,649 3,075,188 2,827,002 Transfers Out: Capital Project Fund 75,000 100,000 100,000 100,000 100,000 100,000 Misc Transfers Out 58,085 159,851 - - - - Sub-Total Transfers Out 133,085 259,851 100,000 100,000 100,000 100,000 Total Expenditures & Transfers Out 2,778,151$ 3,045,618$ 3,274,946$ 3,337,649$ 3,175,188$ 2,927,002$ Fund Balance, June 30 3,967,709$ 4,158,200$ 3,846,918$ 3,790,895$ 3,383,908$ 3,465,207$ Restricted / Committed /Assigned 1,553,785 1,767,939 1,221,778 1,478,897 1,415,189 1,669,187 Unassigned Balance 2,413,924$ 2,390,261$ 2,625,140$ 2,311,998$ 1,968,719$ 1,796,020$ 77%78%89%78%71%60% Information Technology Services (8300 - 8301) Fund Summary 667 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 13,069$ 104,722$ 30,058$ 30,058$ 40,000$ 40,000$ Charges For Fees And Services Miscellaneous Charges For Services 24,737 26,459 24,737 24,737 26,500 26,500 Miscellaneous Intra-City Charges 2,832,874 2,647,760 2,598,979 2,598,979 2,407,001 2,647,701 Other Miscellaneous Revenue 85 593 85 85 600 - Other Financial Sources Sale Of Assets 5,306 2,464 - - - - Total Revenues 2,876,070$ 2,781,998$ 2,653,859$ 2,653,859$ 2,474,101$ 2,714,201$ Expenditures: Personnel 1,162,541$ 1,306,579$ 1,397,059$ 1,419,762$ 1,517,220$ 1,562,737$ Services 638,868 625,303 611,170 651,170 551,700 562,734 Supplies 530,717 541,898 583,892 583,892 648,460 661,429 Capital Outlay 300,968 72,030 - - - - Total Expenditures 2,633,094$ 2,545,810$ 2,592,121$ 2,654,824$ 2,717,380$ 2,786,900$ Personnel Services - FTE 2022 2023 2024 2024 2025 I.T.S. Coordinator 1.00 1.00 1.00 1.00 1.00 GIS Coordinator 1.00 1.00 1.00 1.00 1.00 Operations Clerk - I.T.S. 0.80 0.80 0.80 0.80 0.80 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 - - - Security Analyst - - 1.00 1.00 1.00 Sr Systems Engineer 1.00 1.00 1.00 1.00 1.00 Systems Engineer 1.00 1.00 2.00 2.00 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 10.80 10.80 10.80 Finance Department Division: Information Technology Services Activity: Information Technology Services (310500) 668 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Intra-City Charges 266,622$ 294,260$ 293,783$ 293,783$ 294,100$ 294,100$ Total Revenues 266,622$ 294,260$ 293,783$ 293,783$ 294,100$ 294,100$ Expenditures: Services 453$ 267$ 141$ 141$ 100$ 102$ Supplies - - - - - - Capital Outlay 11,519 239,690 582,684 582,684 357,708 40,000 Total Expenditures 11,972$ 239,957$ 582,825$ 582,825$ 357,808$ 40,102$ Capital Outlay 2024 2024 2025 File Servers 147,099$ 147,413$ 70,145$ Network Switches/Firewalls 30,547 58,465 252,276 P.C. Hardware - 63,019 20,123 Printers - - 15,164 Storage 405,038 313,790 - Total Capital Outlay 582,684$ 582,687$ 357,708$ Division: Information Technology Services Activity: Information Technology Equipment Replacement (310581) 669 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 2025 budgeted revenue is $143,800, and internal service fund charges make up 96.5% of the fund’s revenue. Budgeted revenue in fiscal year 2025 is a decrease of 38.2% from fiscal year 2024 budgeted revenue of $232,764. This decrease is due to changes in the processing of charge backs to reduce the fund balance. The Central Services fund has an estimated ending fiscal year 2024 fund balance of $897,601. This is a $20,285 increase from fiscal year 2023. The fiscal year 2025 estimated ending fund balance is $822,501 which is a decrease of 8.4% from fiscal year 2024 ending fund balance. The changes in fund balance are primarily the accumulation of replacement funds for copy machines versus what is spent on replacement during the given year and trying to decrease the fund balance. 670 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 798,110$ 814,624$ 796,154$ 877,316$ 897,601$ 822,501$ Revenues: Use Of Money And Property Interest Revenues 2,933$ 24,343$ 6,746$ 6,746$ 5,000$ 5,000$ Intergovernmental Federal Intergovernmental Revenue 8 - - - - - Disaster Assistance 3 - - - - - Charges For Fees And Services Miscellaneous Intra-City Charges 233,650 237,851 226,018 226,018 138,800 166,560 Sub-Total Revenues 236,594$ 262,194$ 232,764$ 232,764$ 143,800$ 171,560$ Transfers In: Miscellaneous Transfers In - - - 1,158 - - Sub-Total Transfers In - - - 1,158 - - Total Revenues & Transfers 236,594$ 262,194$ 232,764$ 233,922$ 143,800$ 171,560$ Expenditures: Central Services 220,080$ 199,502$ 212,479$ 213,637$ 218,900$ 220,921$ Sub-Total Expenditures 220,080$ 199,502$ 212,479$ 213,637$ 218,900$ 220,921$ Total Expenditures & Transfers Out 220,080$ 199,502$ 212,479$ 213,637$ 218,900$ 220,921$ Fund Balance, June 30 814,624$ 877,316$ 816,439$ 897,601$ 822,501$ 773,140$ Adjusted Fund Balance, June 30 814,624 877,316 816,439 897,601 822,501 773,140 Restricted / Committed /Assigned - - - - - - Unassigned Balance 814,624$ 877,316$ 816,439$ 897,601$ 822,501$ 773,140$ % of Revenues 344% 335% 351% 386%572%451% Central Services (8400) Fund Summary 671 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 2,933$ 24,343$ 6,746$ 6,746$ 5,000$ 5,000$ Intergovernmental Federal Intergovernmental Revenue 8 - - - - - Disaster Assistance 3 - - - - - Charges For Fees And Services Miscellaneous Intra-City Charges 233,650 237,851 226,018 226,018 138,800 166,560 Total Revenues 236,594$ 262,194$ 232,764$ 232,764$ 143,800$ 171,560$ Expenditures: Personnel 39,541$ 43,599$ 44,668$ 45,826$ 48,300$ 49,749$ Services 122,471 109,263 128,311 128,311 128,100 130,662 Supplies 32 419 500 500 500 510 Capital Outlay 58,035 46,221 39,000 39,000 42,000 40,000 Total Expenditures 220,080$ 199,502$ 212,479$ 213,637$ 218,900$ 220,921$ Personnel Services - FTE 2022 2023 2024 2024 2025 Purchasing Assistant 0.50 0.50 0.50 0.50 0.50 Total Personnel 0.50 0.50 0.50 0.50 0.50 Capital Outlay 2024 2024 2025 Copiers 39,000$ 39,000$ 42,000$ Total Capital Outlay 39,000$ 39,000$ 42,000$ Finance Department Division: Purchasing Activity: Central Services (310300) 672 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 2023, health insurance premiums increased by 7.16%, and in fiscal year 2024, premiums increased by 8.16%. Premiums are budgeted to increase by 10.00% in fiscal year 2025. Increases in employee contributions have been negotiated as shown in the following table: The fiscal year 2024 estimated ending fund balance is estimated at $17,515,941. This is an increase of $1,115,529 or 6.8% from the fiscal year 2023 ending fund balance of $16,400,412. For fiscal year 2025, the fund balance is expected to increase to $19,611,041 which is an increase of $2,095,100 or 12.0%. Restricted/assigned fund balance represents the City’s Net OPEB Obligation. The City’s Net OPEB obligation at June 30, 2023 was $8,730,093. This increased by $606,478 or 7.5% over the fiscal year 2022 restricted/assigned fund balance due to increases in actual experience, assumptions, interest, and service cost estimates. Health Insurance Plan:FY2022 FY2023 FY2024 FY2025 FY2026 Single Deductible 750$ 800$ 800$ 800$ 800$ Family Deductible 1,200 1,600 1,600 1,600 1,600 Single Out-of-Pocket Max 1,250 1,300 1,300 1,300 1,300 Family Out-of-Pocket Max 2,250 2,600 2,600 2,600 2,600 Single Contribution/Month (1)10% of cost 11% of cost 11% of cost 12% of cost 12% of cost Family Contribution/Month (1)10% of cost 11% of cost 11% of cost 12% of cost 12% of cost (1) Police premiums will be 10% of cost for Single & Family Contributions/Month in FY2021 and FY2022; premiums will be 11% of cost in FY2023 and FY2024; 12% of cost in FY2025. Fire premiums will be 10% of cost for Single & Family Contributions/Month starting in FY2022; premiums will be 11% of cost in FY2023 and FY2024. AFSCME & Non-union premiums will be 10% of cost starting in FY2022 and will be updated premiums will be 11% of cost in FY2023 and FY2024; 12% of cost in FY2025. 673 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 12,309,571$ 14,435,853$ 14,447,353$ 16,400,412$ 17,515,941$ 19,611,041$ Revenues: Use Of Money And Property Interest Revenues 81,214$ 334,165$ 186,792$ 186,792$ 180,000$ 180,000$ Charges For Fees And Services Miscellaneous Charges For Services 590,651 555,574 606,000 606,000 555,600 583,380 Miscellaneous Intra-City Charges 10,793,500 11,734,603 12,593,760 12,593,760 13,618,000 14,298,900 Other Miscellaneous Revenue 148 - - - - - Total Revenues 11,465,512$ 12,624,342$ 13,386,552$ 13,386,552$ 14,353,600$ 15,062,280$ Expenditures: Services 9,337,613$ 10,659,783$ 12,270,023$ 12,270,023$ 12,257,500$ 12,870,375$ Supplies 1,616 - 1,000 1,000 1,000 1,020 Total Expenditures 9,339,230$ 10,659,783$ 12,271,023$ 12,271,023$ 12,258,500$ 12,871,395$ Fund Balance, June 30 14,435,853$ 16,400,412$ 15,562,882$ 17,515,941$ 19,611,041$ 21,801,926$ Restricted / Committed / Assigned 8,123,615 8,123,615 8,123,615 8,730,093 8,730,093 8,730,093 Unassigned Balance 6,312,238$ 8,276,797$ 7,439,267$ 8,785,848$ 10,880,948$ 13,071,833$ % of Revenues 55%66%56%66%76%87% Health Insurance Reserve (8500) Fund Summary 674 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 2024 is expected to be $577,737 or $48,420 higher than the fiscal year 2023 ending fund balance. This is an increase of 9.10%. Fund balance is expected to increase in fiscal year 2025 to $630,637, which is an increase of $52,900 or 9.10%. 675 2022 2023 2024 2024 2025 2026 Actual Actual Budget Revised Budget Projected Fund Balance, July 1 423,567$ 469,246$ 483,414$ 529,317$ 577,737$ 630,637$ Revenues: Use Of Money And Property Interest Revenues 1,703$ 14,757$ 3,916$ 3,916$ 2,000$ 2,000$ Charges For Fees And Services Miscellaneous Charges For Services 21,825 20,092 21,825 21,825 20,100 20,100 Miscellaneous Intra-City Charges 378,605 412,114 405,200 405,200 441,000 449,820 Total Revenues 402,133$ 446,963$ 430,941$ 430,941$ 463,100$ 471,920$ Expenditures: Services 356,454$ 386,892$ 382,521$ 382,521$ 410,200$ 418,404$ Total Expenditures 356,454$ 386,892$ 382,521$ 382,521$ 410,200$ 418,404$ Fund Balance, June 30 469,246$ 529,317$ 531,834$ 577,737$ 630,637$ 684,153$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 469,246$ 529,317$ 531,834$ 577,737$ 630,637$ 684,153$ % of Revenues 117% 118% 123% 134%136%145% Dental Insurance Reserve (8600) Fund Summary 676 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 5 677 Note Iowa Johnson County Iowa City Population Population Estimates, July 1, 2022, (V2022)3,200,517 156,420 75,233 Population estimates base, April 1, 2020, (V2022)3,190,372 152,861 74,823 Population, percent change - April 1, 2020 (estimates base) to July 1, 2022, (V2022)0.30%2.30%0.50% Population, Census, April 1, 2020 3,190,369 152,854 74,828 Population, Census, April 1, 2010 3,046,355 130,882 67,862 Age and Sex Persons under 5 years, percent 5.80%5.20%4.30% Persons under 18 years, percent 22.60%19.00%14.60% Persons 65 years and over, percent 18.30%13.50%11.00% Female persons, percent 49.80%50.30%50.00% White alone, percent 89.80%81.90%76.50% Black or African American alone, percent (a)4.40%8.60%8.40% American Indian and Alaska Native alone, percent (a)0.60%0.40%0.30% Asian alone, percent (a)2.80%6.40%7.70% Native Hawaiian and Other Pacific Islander alone, percent (a)0.20%0.10%0.10% Two or More Races, percent 2.20%2.80%5.10% Hispanic or Latino, percent (b)6.90%6.10%6.40% White alone, not Hispanic or Latino, percent 83.70%76.50%73.80% Veterans, 2017-2021 174,514 4,842 2,174 Foreign born persons, percent, 2017-2021 5.50%10.80%13.60% Housing Housing units, July 1, 2022, (V2022)1,438,565 68,158 X Owner-occupied housing unit rate, 2017-2021 71.60%59.40%46.50% Median value of owner-occupied housing units, 2017-2021 $160,700 $248,100 $230,700 Median selected monthly owner costs -with a mortgage, 2017-2021 $1,348 $1,763 $1,681 Median selected monthly owner costs -without a mortgage, 2017-2021 $524 $599 $595 Median gross rent, 2017-2021 $845 $1,031 $1,030 Building permits, 2022 12,711 1,375 X Households, 2017-2021 1,275,893 60,573 30,380 Persons per household, 2017-2021 2.42 2.39 2.25 Living in same house 1 year ago, percent of persons age 1 year+, 2017-2021 86.00%76.80%70.10% Language other than English spoken at home, percent of persons age 5 years+, 2017-2021 8.60%15.60%18.60% Households with a computer, percent, 2017-2021 91.70%96.20%96.50% Households with a broadband Internet subscription, percent, 2017-2021 84.90%89.70%88.50% Education High school graduate or higher, percent of persons age 25 years+, 2017-2021 92.80%96.20%97.20% Bachelor's degree or higher, percent of persons age 25 years+, 2017-2021 29.70%54.10%59.80% Health With a disability, under age 65 years, percent, 2017-2021 8.10%5.80%5.90% Persons without health insurance, under age 65 years, percent 5.80%5.50%5.80% Economy In civilian labor force, total, percent of population age 16 years+, 2017-2021 66.80%70.00%67.70% In civilian labor force, female, percent of population age 16 years+, 2017-2021 62.70%67.80%66.50% Total accommodation and food services sales, 2017 ($1,000)(c)7,110,658 D 185,389 Total health care and social assistance receipts/revenue, 2017 ($1,000)(c)22,419,847 2,629,594 2,421,811 Total transportation and warehousing receipts/revenue, 2017 ($1,000)(c)8,913,447 854,606 34,961 Total retail sales, 2017 ($1,000)(c)50,063,082 2,264,682 1,167,170 Total retail sales per capita, 2017 (c)$15,925 $15,128 $15,378 Mean travel time to work (minutes), workers age 16 years+, 2017-2021 19.6 19.8 18 Median household income (in 2021 dollars), 2017-2021 $65,429 $67,414 $51,925 Per capita income in past 12 months (in 2021 dollars), 2017-2021 $34,817 $38,887 $32,203 Persons in poverty, percent 11.10%14.70%26.80% Total employer establishments, 2021 82,997 3,424 X Total employment, 2021 1,352,146 67,044 X Total annual payroll, 2021 ($1,000)69,567,278 3,175,820 X Total employment, percent change, 2020-2021 -2.80%0.40%X Total nonemployer establishments, 2020 211,710 10,259 X All employer firms, Reference year 2017 61,849 2,591 1,224 Men-owned employer firms, Reference year 2017 35,303 1,344 596 Women-owned employer firms, Reference year 2017 9,377 434 226 Minority-owned employer firms, Reference year 2017 2,395 113 27 Nonminority-owned employer firms, Reference year 2017 53,664 2,064 954 Veteran-owned employer firms, Reference year 2017 3,965 138 53 Nonveteran-owned employer firms, Reference year 2017 50,337 2,006 905 Geography Population per square mile, 2020 57.1 249.4 2,923.30 Population per square mile, 2010 54.5 213.1 2,713.30 Land area in square miles, 2020 55,853.42 613 25.6 Land area in square miles, 2010 55,857.13 614.04 25.01 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. In Vintage 2022, as a result of the formal request from the state, Connecticut transitioned from eight counties to nine planning regions. For more details, please see the Vintage 2022 release notes available here: Release Notes. The vintage year (e.g., V2022) refers to the final year of the series (2020 thru 2022). Different vintage years of estimates are not comparable. Users should exercise caution when comparing 2017-2021 ACS 5-year estimates to other ACS estimates. For more information, please visit the 2021 5-year ACS Comparison Guidance page. Fact Notes (a) Includes persons reporting only one race (b) Hispanics may be of any race, so also are included in applicable race categories (C) Economic Census - Puerto Rico data are not comparable to U.S. Economic Census data US Census Data 678 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 FY24 Tax Rate Rank FY24/FY23 % Change Waterloo 19.730 1 4.00% Ames 10.201 11 3.78% Council Bluffs 18.260 2 2.44% Sioux City 15.765 7 2.24% Dubuque 9.901 12 1.90% Cedar Rapids 16.246 5 1.37% North Liberty 11.452 9 1.17% Davenport 16.780 3 0.00% Des Moines 16.610 4 0.00% Iowa City 15.633 6 0.00% Coralville 14.312 8 0.00% West Des Moines 10.900 10 -0.46% FY2024 Estimated General Fund Revenue FY2024 Adopted Budget City Revenues Transfers In Debt Proceeds/ Asset Sales Total Revenues Per Capita Revenue* Per Cap. Rank Dubuque $72,831,603 $10,786,963 $56,389 $83,674,955 $1,402.37 1 Coralville $25,098,579 $5,772,523 $0 $30,871,102 $1,383.24 2 Council Bluffs $55,496,360 $20,704,599 $0 $76,200,959 $1,213.41 3 Cedar Rapids $122,218,734 $44,168,418 $120,000 $166,507,152 $1,209.11 4 West Des Moines $68,715,501 $13,523,061 $27,500 $82,266,062 $1,197.07 5 Sioux City $66,465,658 $26,860,278 $135,563 $93,461,499 $1,089.33 6 Waterloo $58,661,016 $11,538,127 $85,000 $70,284,143 $1,044.12 7 Des Moines $160,991,908 $60,993,234 $17,000 $222,002,142 $1,036.75 8 Iowa City $59,928,356 $13,458,716 $445,400 $73,832,472 $986.70 9 North Liberty $14,624,215 $4,781,489 $0 $19,405,704 $947.59 10 Davenport $65,685,387 $25,633,107 $0 $91,318,494 $897.71 11 Ames $34,026,884 $8,740,084 $0 $42,766,968 $643.82 12 Revenue Comparisons 679 Hotel/Motel Tax Revenues FY2023Receipts City* EffectiveDate Receipts Des Moines 4/1/1979 8,720,139 West Des Moines 4/1/1979 4,770,885 Cedar Rapids 4/1/1979 4,590,549 Coralville 7/1/1983 3,524,057 Council Bluffs 4/1/1979 3,431,410 Davenport 4/1/1981 3,384,918 Dubuque 4/1/1979 3,071,858 Ames 4/1/1988 2,878,390 Sioux City 4/1/1979 2,624,279 Iowa City 4/1/1983 1,885,263 Waterloo 4/1/1981 1,543,978 North Liberty 7/1/2008 92,619 *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% Utility Rates (Residential Monthly Billing – July 1, 2023) City Water Sewer Refuse Storm Total Ranking Davenport $56.94 $60.53 $18.67 $3.15 $139.29 1 Des Moines $39.51 $57.36 $24.98 $17.17 $139.02 2 North Liberty $52.38 $59.30 $19.80 $2.00 $133.48 3 Dubuque $35.73 $50.15 $21.25 $10.00 $117.13 4 Ames*$38.20 $37.04 $30.00 $5.20 $110.44 5 West Des Moines $42.84 $41.77 $15.97 $8.15 $108.73 6 Cedar Rapids $39.49 $38.32 $22.30 $8.00 $108.11 7 Iowa City**$36.31 $36.80 $25.00 $5.50 $103.61 8 Council Bluffs $33.01 $47.45 $21.00 $0.00 $101.46 9 Sioux City $38.20 $41.30 $15.55 $2.00 $97.05 10 Coralville $20.03 $40.15 $23.50 $3.00 $86.68 11 Waterloo $22.14 $36.19 $20.75 $5.00 $84.08 12 Ames residents use commerical haulers for refuse pickup. This is an average monthly charge for commerical haulers in area 680 Property Tax Levies Property Tax History – All Direct and Overlapping Governments (per $1,000 assessed valuation) Collection Year Iowa City Community School District Johnson County* Kirkwood Community College State of Iowa City of Iowa City Total Iowa City Percentage of Total Residential Rollback % 2012-13 14.073 7.075 1.079 0.003 17.269 39.499 43.7 50.7518 2013-14 13.688 7.077 1.065 0.003 16.805 38.639 43.5 52.8166 2014-15 13.699 7.062 1.058 0.003 16.705 38.528 43.4 54.4002 2015-16 13.868 7.228 1.061 0.003 16.651 38.811 42.9 55.7335 2016-17 13.989 7.093 1.080 0.003 16.583 38.748 42.8 55.6259 2017-18 13.959 7.179 1.132 0.003 16.333 38.606 42.3 56.9391 2018-19 14.856 6.839 1.204 0.003 16.183 39.085 41.4 55.6209 2019-20 2020-21 14.791 14.839 6.761 6.674 1.213 1.257 0.003 0.003 15.833 15.773 38.601 38.546 41.0 40.9 56.1324 56.6259 2021-22 14.851 6.493 1.312 0.003 15.673 38.331 40.9 56.4094 2022-23 14.934 6.345 1.344 0.003 15.633 38.259 40.9 56.4919 2023-24 16.274 6.356 1.395 0.003 15.633 39.661 39.4 54.6501 *Includes Johnson County, the City of Iowa City Assessor, and Agricultural Extension levies. Source: Johnson County Auditor 681 Property Tax Valuations Last Ten Fiscal Years Assessed Valuation Tax Collection Year: FY2025 FY2024 FY2023 FY2022 Residential 7,078,353,727$ 5,932,542,314$ 5,302,710,934$ 5,067,120,030$ Agricultural (taxed at Ag rate)1,789,188 1,650,370 1,574,220 1,727,980 Multi-Residential1 - - 544,717,108 539,398,739 Commercial 1,187,202,405 1,058,466,499 1,048,701,445 1,056,414,063 Industrial 87,930,360 77,109,703 77,491,638 79,998,654 Railroads 5,041,874 4,628,817 4,380,355 4,072,190 Utilities w'out Gas & Electric 276,868 269,478 2,779,716 4,339,508 Gross valuation 8,360,594,422 7,074,667,181 6,982,355,416 6,753,071,164 Less: Military & Homestead exemption3 15,527,428 2,150,172 2,239,068 2,392,784 Net valuation 8,345,066,994 7,072,517,009 6,980,116,348 6,750,678,380 Incremental value4 188,582,994 134,159,857 133,492,758 142,496,667 Gas and Electric Utilities 173,705,884 161,652,144 134,787,151 126,171,274 Total Assessed valuation 8,707,355,872$ 7,368,329,010$ 7,248,396,257$ 7,019,346,321$ Percent change 18.173%1.655%3.263%2.354% Taxable Valuation Tax Collection Year: FY2025 FY2024 FY2023 FY2022 Assessment Limitation: Residential rollback 46.3428%54.6501%54.1302%56.4094% Agricultural rollback 71.8370%91.6430%89.0412%84.0305% Multi-Residential rollback1 NA NA 63.75%67.50% Commercial and rollback2 90.0%90.0%90.0%90.0% Industrial rollback2 90.0%90.0%90.0%90.0% Railroad rollback2 90.0%90.0%90.0%90.0% Utilities rollback 100.0%100.0%100.0%98.5489% Residential 3,260,915,759$ 3,208,598,660$ 2,841,405,824$ 2,837,384,852$ Agricultural (taxed at Ag rate)1,285,294 1,512,444 1,401,705 1,452,029 Multi-Residential1 - - 343,613,885 360,829,356 Commercial 1,008,744,853 901,891,655 937,999,668 944,990,382 Industrial 78,155,039 68,348,823 69,541,657 71,998,513 Railroads 4,518,715 4,150,574 3,942,320 3,664,971 Utilities w'out Gas & Electric 276,868 269,478 2,779,716 4,276,538 Gross valuation 4,353,896,528 4,184,771,634 4,200,684,775 4,224,596,641 Less: Military & Homestead exemption3 15,527,428 2,150,172 2,239,068 2,392,784 Net valuation 4,338,369,100 4,182,621,462 4,198,445,707 4,222,203,857 Incremental value 137,141,542 134,159,857 133,492,758 131,180,258 Gas and Electric Utilities 41,986,461 43,501,718 44,017,962 40,595,608 Total Taxable Valuation 4,517,497,103$ 4,360,283,037$ 4,375,956,427$ 4,393,979,723$ Percent change 3.606%-0.358%-0.410%3.189% Total Direct Tax Rate City of Iowa City 15.633$ 15.633$ 15.633$ 15.673$ 1 Beginning in FY2024 Multi-Residential is included with Residential. 2 Beginning in FY2024 the first $150,000 of assessed value is taxable at the Residential rollback and then the remainder at 90%. 3 Beginning in FY2025 a Homestead exemption was added for those who are 65 years of age or older. 4 Beginning in FY2025 Johnson County started reporting TIF increment at its full assessed value. 682 FY2021 FY2020 FY2019 FY2018 FY2017 FY2016 4,958,648,218$ 4,399,451,083$ 4,255,597,838$ 4,001,761,478$ 3,882,757,454$ 3,603,743,609$ 1,748,000 2,539,080 2,625,810 3,425,692 3,720,671 3,553,520 539,636,381 489,176,499 471,420,082 411,460,472 410,426,868 - 1,060,943,044 932,699,374 915,964,068 821,949,555 805,734,128 1,129,397,979 80,663,794 76,905,588 71,553,904 72,635,554 73,206,895 74,399,739 4,488,469 3,601,348 3,549,414 3,984,932 4,096,577 4,015,580 6,152,547 7,386,408 7,099,293 6,734,894 7,375,066 8,239,789 6,652,280,453 5,911,759,380 5,727,810,409 5,321,952,577 5,187,317,659 4,823,350,216 2,435,380 2,489,088 2,579,836 2,635,396 2,727,994 2,828,002 6,649,845,073 5,909,270,292 5,725,230,573 5,319,317,181 5,184,589,665 4,820,522,214 89,469,635 115,175,495 85,379,709 80,577,275 72,666,677 42,307,287 118,583,613 109,124,421 97,050,716 94,582,279 92,987,351 87,728,294 6,857,898,321$ 6,133,570,208$ 5,907,660,998$ 5,494,476,735$ 5,350,243,693$ 4,950,557,795$ 11.809%3.824%7.520%2.696%8.074%2.567% FY2021 FY2020 FY2019 FY2018 FY2017 FY2016 55.0743%56.9180%55.6209%56.9391%55.6259%55.7335% 81.4832%56.1324%54.4480%47.4996%46.1068%44.7021% 71.25%75.00%78.75%82.50%86.25%NA 90.0%90.0%90.0%90.0%90.0%90.0% 90.0%90.0%90.0%90.0%90.0%90.0% 90.0%90.0%90.0%90.0%90.0%90.0% 100.0%100.0%100.0%100.0%100.0%100.0% 2,719,569,602$ 2,490,442,298$ 2,356,529,643$ 2,274,451,551$ 2,155,033,296$ 2,008,493,138$ 1,424,328 1,425,151 1,429,547 1,618,090 1,706,955 1,588,496 382,070,966 363,613,829 368,969,925 337,946,106 353,335,857 - 950,525,463 832,628,954 819,505,276 734,200,396 720,036,878 1,016,458,199 72,596,824 68,970,889 64,152,540 64,688,055 65,301,535 66,959,765 4,039,622 3,241,213 3,194,473 3,586,439 3,686,919 3,614,022 6,152,547 7,386,408 7,099,293 6,734,894 7,375,066 8,239,789 4,136,379,352 3,767,708,742 3,620,880,697 3,423,225,531 3,306,476,506 3,105,353,409 2,435,380 2,489,088 2,579,836 2,635,396 2,727,994 2,828,002 4,133,943,972 3,765,219,654 3,618,300,861 3,420,590,135 3,303,748,512 3,102,525,407 84,077,937 115,175,495 85,379,369 80,559,947 72,650,838 33,331,128 40,156,239 42,719,065 41,797,475 41,702,196 44,986,783 46,785,426 4,258,178,148$ 3,923,114,214$ 3,745,477,705$ 3,542,852,278$ 3,421,386,133$ 3,182,641,961$ 8.541%4.743%5.719%3.550%7.501%1.462% 15.773$ 15.833$ 16.183$ 16.333$ 16.583$ 16.651$ 683 % 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 30,192$ 1 0.69 % BBCS Hawkeye Housing LLC - -N/A 27,489 2 0.63 Mid-American Energy Company 44,174 2 1.46% 27,058 3 0.62 ACT Inc (Am College Testing Prgrm)46,590 1 1.53% 26,115 4 0.60 Tailwind Iowa City LLC - -N/A 23,782 5 0.54 1201 Gilbert LLC - -N/A 23,451 6 0.54 Hollingsworth Capital Partners Iowa LLC - -N/A 22,242 7 0.51 Dealer Properties IC LLC (Billion Auto)19,343 4 0.64% 20,147 8 0.46 Proctor & Gamble LLC 15,528 6 0.51% 16,897 9 0.39 Webber - Iowa LLC - -N/A 15,850 10 0.36 Ann Gerdin Trust (formerly Russell Gerdin)22,321 3 0.74%- -N/A Alpha Inc. 16,227 5 0.53%- -N/A National Computer Systems (Pearson)13,800 7 0.45%- -N/A United Natural Foods 12,856 8 0.42%- -N/A Southgate Development Company 12,749 9 0.42%- -N/A Wal-Mart Real Estate 12,542 10 0.41%- -N/A Total 216,130$ 7.12%%233,223$ 5.34 % Sources: 1City of Iowa City Assessor's Office - Annual Report PRINCIPAL TAXPAYERS Current Year and Nine Years Ago (amounts expressed in thousands) 20232014 684 Employers Employees Rank Percentage Employees Rank Percentage University of Iowa 30,804 1 31.1 % 24,500 1 25.3 % Iowa City Community School District 1,700 2 1.7 2,000 2 2.1 Veterans Administration Medical Center 1,562 3 1.6 2,000 3 2.1 Procter and Gamble - -N/A 1,300 4 1.3 Mercy Hospital 1,187 5 1.2 1,300 5 1.3 ACT Inc. (formerly American College Testing Program)1,181 6 1.2 985 6 1.0 City of Iowa City 1,087 8 1.1 812 7 0.8 NCS Pearson 1,200 4 1.2 800 8 0.8 Goodwill of the Heartland - -N/A 638 9 0.7 Amazon - -N/A 450 10 0.5 System Unlimited 890 9 0.9 - -N/A Hy-Vee 1,166 7 1.2 Internaltion Automotive Components formerly Lear Corp 785 10 0.8 - -N/A 41,562 42.0 %34,785 35.9 % Total Employees 98,900 96,700 Sources: Iowa City Area Development Group Various Employers and documents PRINCIPAL EMPLOYERS 20232014 Current Year and Nine Years Ago 685 Customer Name Charges Rank Percentage Charges Rank Percentage University of Iowa 2,033,586$ 1 16.42 %1,912,495$ 1 15.41 % Proctor & Gamble 1,139,625 2 9.20 763,124 2 6.15 Veterans Administration Medical Center 135,545 3 1.09 204,173 3 1.65 Iowa City Landfill 127,451 5 1.03 146,184 4 1.18 Mercy Hospital 103,838 6 0.84 100,294 5 0.81 Tailwind Iowa City LLC formerly Dolphin Lake 133,843 4 1.08 97,194 6 0.78 Graduate Hotel (formerly RBD Iowa City LLC &Sheraton Hotel)59,549 10 0.48 75,750 7 0.61 Campus Apartments 74,248 8 0.60 74,282 8 0.60 Seville Apts - -N/A 63,005 9 0.51 Rise at Riverfront Crossing - -N/A 59,860 10 0.48 Dominium JIT Srv formerly Mark IV Apts 89,261 7 0.72 - -N/A University of Iowa/Mayflower Apartments 71,122 9 0.57 - 0 N/A 3,968,068$ 32.05 % 3,496,361$ 28.18 % Total Sewer System Charges 12,883,641$ 12,407,521$ Sources: City of Iowa City Revenue Department PRINCIPAL SEWER SYSTEM CUSTOMERS 20232014 Current Year and Nine Years Ago 686 Customer Name Charges Rank Percentage Charges Rank Percentage Proctor & Gamble 597,724$ 1 7.68 % 631,864$ 1 5.66 % Veterans Administration Medical Center 102,726 2 1.32 178,438 2 1.60 Tailwind Iowa City LLC formerly Dolphin Lake/Lakeside Manor 77,900 3 1.00 90,586 3 0.81 Mercy Hospital 61,346 5 0.79 72,394 4 0.65 Campus Apartments 56,351 6 0.72 70,215 5 0.63 Dominium JIT Srv formerly Mark IV Apts 61,811 4 0.79 69,225 6 0.62 Graduate Hotel (formerly RBD Iowa City LLC &Sheraton Hotel)34,109 8 0.44 54,041 7 0.48 Seville Apts 30,381 10 0.39 50,790 8 0.45 Rise at Riverfront Crossing - -N/A 45,440 9 0.41 Oaknoll Retirement Residence 30,561 9 0.39 44,672 10 0.40 University of Iowa, Mayflower Apt.40,466 7 0.52 - -N/A - -N/A 1,093,375$ 14.06 % 1,307,665$ 11.71 % Total Water System Charges 7,778,364$ 11,172,513$ Sources: City of Iowa City Revenue Division PRINCIPAL WATER SYSTEM CUSTOMERS 20232014 Current Year and Nine Years Ago 687 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Public Safety Police1 Physical arrests 6,192 5,595 5,465 4,482 4,488 5,212 2,891 2,525 2,998 2,235 Traffic Violations 3,718 3,356 2,989 2,246 3,103 3,422 1,052 1,627 2,708 2,053 Fire1 Number of calls answered 5,828 6,016 6,974 6,749 7,122 7,532 6,979 8,106 9,039 8,150 Inspections conducted 2,032 1,903 2,459 874 1,031 1,300 181 1,194 1,194 1,250 Parking Parking Violations 60,680 65,196 57,549 62,930 50,346 61,330 48,042 45,727 69,502 72,491 Wastewater Treatment Daily average treatment in million gallons 10.02 9.76 10.48 8.32 7.77 10.97 8.58 7.93 7.38 7.80 Maximum daily capacity of plant in million gallons 41.1 43.3 43.3 43.3 43.3 43.3 43.3 43.3 43.3 43.3 Number of sewer system customers 24,389 24,533 25,085 25,485 26,069 26,270 26,576 26,892 27,021 27,105 Water Daily average consumption in million gallons 5.64 5.33 5.32 5.50 5.84 5.69 5.33 5.57 5.52 5.60 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 24,790 23,089 23,638 24,025 24,595 24,818 25,133 25,452 25,588 25,555 Commercial 1,491 1,409 1,415 1,425 1,436 1,431 1,448 1,448 1,442 1,449 Industrial 15 14 14 14 15 15 15 15 15 15 Other 202 135 131 134 136 139 138 137 137 133 Total Customers 26,498 24,647 25,198 25,598 26,182 26,403 26,734 27,052 27,182 27,152 Sanitation Number of Customers 15,331 14,811 15,620 15,917 15,960 16,112 16,180 16,330 16,481 16,606 Tonnage 9,160 9,210 9,476 9,623 9,694 8,989 9,682 10,339 10,247 9,747 Landfill Tonnage 115,624 123,692 126,875 137,025 140,658 127,587 128,210 151,823 135,557 132,672 Sources: Various city divisions. Notes: 1 Numbers are based on a calendar year and 2023 year-to-date figures are compiled through 11/15/23 for FIRE and 10/30/23 for Police. City of Iowa City, Iowa Operating Indicators by Function Last Ten Fiscal Years 688 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 2020-2022 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. 689 Iowa City Raw Data Calendar Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 Number of Officers 82 82 83 82 86 84 78 73 77 Total Violent Crimes 228 194 197 156 176 167 139 229 198 Total Property Crimes 1,842 1,978 1,551 1,767 1,518 1,252 1,354 1,263 1794 Total Violent Crime Arrests 111 93 80 78 78 108 91 116 112 Total Property Crime Arrests 501 444 330 292 213 270 206 183 203 Total Juvenile Violent Crime Arrests 7 7 5 10 11 7 3 6 12 Total Juvenile Property Crime Arrests 84 88 52 46 28 17 21 15 11 Total DUI Arrests 569 621 703 594 602 590 292 539 483 Total PAULA Arrests 339 216 254 348 281 114 41 101 66 690 Iowa City Synthesized Data Per capita calculations use the 2010 US Census from 2013 to 2019. Per capita calculations for 2020 to 2022 use the 2020 US Census. Calendar Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 Sworn Officers per 1,000 Population 1.21 1.21 1.22 1.2 1.26 1.24 1.04 0.94 1.03 Total Violent Crimes per 1,000 Population 3.36 2.86 3 2.2 2.6 2.46 1.86 2.95 2.65 Total Violent Crime Arrests per 1,000 Population 1.64 1.37 1.18 1.14 1.15 1.6 1.22 1.50 1.50 Total Property Crimes per 1,000 Population 27.14 29.15 23.84 26.03 22.4 18.45 18.09 16.29 17.94 Total Property Crime Arrests per 1,000 Population 7.38 6.54 4.86 4.3 3.14 3.98 2.75 2.36 2.72 Total UCR 1 Arrests per Sworn Officer 7.46 6.55 4.94 4.51 3.38 4.5 3.81 4.10 4.09 Juvenile Violent Crime Arrests as % of Total 3.07% 3.61% 2.54% 6.41% 6.25% 4.2% 3.3% 5.2% 10.7% Juvenile Property Crime Arrests as % of Total 4.56% 4.49% 3.35% 2.6% 1.84% 1.36% 1.55% 8.2% 5.4% Total DUI Arrests per 1,000 Population 8.38 9.15 10.36 8.75 8.87 8.7 3.9 6.95 6.46 Total DUI Arrests per Sworn Officer 6.94 7.57 8.47 7.24 7 7.02 3.74 7.38 6.27 Total PAULA* Arrests per 1,000 Population 5.00 3.18 3.74 5.13 4.14 1.7 .56 1.3 0.88 Total PAULA* Arrests per Sworn Officer 4.13 2.63 3.06 4.24 3.27 1.36 .53 1.38 0.86 *Possession of Alcohol Under the Legal Age 691 Iowa Largest Cities Comparison The tables below present total offenses and rates by UCR 1 type. UCR 1 Data, 2022: Ames Cedar Rapids Council Bluffs Davenport Des Moines Dubuque Sioux City Waterloo Ave. w/o Iowa City Iowa City Population 66852 135362 62206 100437 58676 85580 66504 74749 74749 Violent Crime 134 443 258 672 264 432 378 198 198 Violent Crime Rate 200 327 415 669 450 505 568 265 265 Murder/Non-negligent 2 10 1 4 1 1 9 4 1 Manslaughter Murder/Non-negligent 3.0 7.4 1.6 4.0 1.7 1.2 13.5 5 1.3 Manslaughter Rate Rape 46 9 39 62 43 70 21 41 16 Rape Rate 68.8 6.6 62.7 61.7 73.3 81.8 31.6 55 21.4 Robbery 11 55 54 98 25 60 43 49 29 Robbery Rate 16.5 40.6 86.8 97.6 42.6 70.1 64.7 60 38.8 Aggravated Assault 75 369 164 508 195 301 305 274 152 Aggravated Assault 112 273 264 506 332 352 459 328 203 Rate Property Crime 872 4216 1914 3622 1079 2566 1741 2287 1341 Property Crime Rate 1304 3115 3077 3606 1839 2998 2618 2651 1794 Arson 6 12 11 15 6 18 17 12 1 Arson Rate 9.0 8.9 17.7 14.9 10.2 21.0 25.6 15 1.3 Burglary 80 599 343 658 226 348 371 375 174 Burglary Rate 120 443 551 655 385 407 558 445 233 Larceny-Theft 732 3187 1227 2470 781 1915 1143 1636 1032 Larceny-Theft 1095 2354 1972 2459 1331 2238 1719 1881 1381 Rate Motor Vehicle Theft 54 418 333 479 66 285 210 264 134 Motor Vehicle Theft Rate 81 309 535 477 112 333 316 309 179 • 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 (2020-2022). • 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. • Des Moines UCR statistics were not available from the FBI Uniform Crime Reports as of 10/23/23. 692 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. 693 Iowa City Raw Data Collected by the Iowa City Fire Department Calendar Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 Number of Firefighters 64 64 64 64 64 64 64 64 65 Total Non-Fire Incidents 5,624 5,819 6,786 6,284 6,865 7,330 6,742 7,925 8,876 Total Building Fires 93 115 106 121 93 101 120 126 164 Residential Building Fires 73 91 79 99 74 79 79 72 61 Non-Residential Building Fires 20 24 27 22 19 22 17 44 17 Total Non-Building Fires 82 81 82 76 64 53 51 52 86 Average Response Time - Fire Incident (Min) 4:54 5:28 5:43 5:47 5:51 5:59 6:33 5:42 5:23 Average Response Time - Non-Fire Incident (Min) 4:41 5:21 5:44 6:22 5:38 5:41 5:59 5:35 5:30 False Alarms 860 928 997 903 977 951 799 830 925 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 2014 2015 2016 2017 2018 2019 2020 2021 2022 Sworn Firefighters per 1,000 Population 0.94 0.94 0.94 0.94 0.94 0.94 0.94 0.85 0.86 Total Non-Fire Incidents per 1,000 Population 82.87 85.75 99.99 92.59 101.16 108.01 99.35 106.3 118.6 Total Building Fires per 1,000 Population 1.37 1.69 1.56 1.78 1.37 1.48 1.77 1.69 2.1 Residential Building Fires per 1,000 Population 1.08 1.34 1.16 1.45 1.09 1.16 1.16 .96 081 Non-Residential Building Fires per 1,000 Population 0.29 0.35 0.40 0.32 0.28 0.32 0.25 0.59 22.7 Total Non-Building Fires per 1,000 Population 1.08 1.34 1.16 1.11 0.94 0.78 0.75 0.69 1.16 False Alarms per 1,000 Population 12.67 13.67 14.69 13.30 14.4 14.01 11.77 11.14 12.3 694 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. 695 Iowa City Raw Data Fiscal Year FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Circulation 1,369,069 1,307,735 1,226,305 1,292,526 950,617 889,483 1,252,569 1,256,383 Visits 789,919 800,040 746,359 676,237 455,549 105,020 375,939 475,444 Registered Borrowers 63,208 61,117 57,601 52,872 49,788 45,755 44,929 57,208 Total Collection 235,337 241,612 266,427 251,666 243,140 252,920 266,380 268,771 Reference Transactions 45,613 42,360 44,643 43,735 31,554 12,108 18,690 250,51 Reserves Placed 163,505 170,255 193,606 225,606 105,567 228,295 138,425 129,929 Internet Terminal Users 91,565 83,104 75,067 68,613 48,119 3,550 31,172 40,223 WIFI uses 628,382 1,130,391 1,266,902 1,146,005 731,539 17,972 19,286 22,196 Children's Program Attendance 39,882 37,618 47,981 45,503 21,941 2,378 21,436 40,246 *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 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Circulation per Capita 16.42 15.68 15.18 15.50 11.31 10.74 14.85 14.90 Circulation per Registered Borrower 21.66 21.4 21.98 24.45 19.09 19.44 27.88 21.96 Visits per Capita 9.47 9.59 8.95 8.11 5.42 1.27 4.46 5.64 Visits per Registered Borrower 12.50 13.09 12.96 12.79 9.15 22.95 8.37 8.31 Registered Borrowers as % of Service Area Population 76% 73% 69% 63% 59% 55% 53% 68% 696 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 $6,091,785 $4,495,226 $7,110,364 $2,523,068 $9,795,603 $2,756,935 City Income per Capita $81.41 $67.85 $51.63 $40.18 $45.74 $40.96 County Income $536,321 $182,463 $87,369 $300,956 $88,120 $58,516 State/Federal Income $71,122 $63,761 $101,965 $28,194 $103,106 $38,534 Other Income $327,658 $327.941 $663,22 $416,441 $629,925 $98,394 Total Income $7,026,886 $5,069,391 $7,962,920 $3,265,659 $10,616,754 $2,952,379 Total Income per Capita $93.91 $76.31 $57.82 $52.00 $49.58 $43.86 Expenditures: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Staff Expenditures $5,437,007 $3,461,855 $5,408,554 $2,742,428 $7,739,678 $2,346,986 Collection Expenditures $710,856 $668,656 $658,532 $435,453 $956,372 $262,927 Other Expenditures $902,747 $938,880 $1,895,834 $594,451 $1,906,512 $272,307 Total Expenditures $7,050,610 $5,069,391 $7,962,920 $3,772,332 $10,602,562 $2,882,220 Per Capita Expenditures $94.22 $76.31 $57.82 $60.07 $49.51 $42.82 697 Collections: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Total Physical Items 207,490 238,066 186,157 141,074 428,102 97,512 Total Downloadable 61,281 192,697 28,845 161,898 58,264 15,837 Total Downloadable & Physical 268,771 430,763 215,002 302,972 486,366 113,349 Licensed Databases 27 24 23 30 27 18 Circulation/ Building Visits: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Total Circ 1,256,383 937,289 644,406 341,424 1,278,963 286,608 Per Capita Circ 16.80 14.11 4.68 5.44 5.97 4.26 Registered Borrowers 57,208 45,192 108,477 59,582 76,129 39,186 Visits 475,444 317,020 381,552 174,401 788,407 129,327 Total Hours Open: All Buildings/ Bookmobile 4,274 522 6,336 3,374 16,902 3,108 698 Other: City Iowa City Ames Cedar Rapids Council Bluffs Des Moines Waterloo Reference Transactions 25,051 14,049 35,100 20,814 180,748 19,799 Children Ages 0-5 Total Programs 701 1,286 202 619 729 473 Children Ages 0-5 Program Attendance 20,904 20,270 6,609 13,397 26,192 12,781 Children Ages 6-11 Total Programs 200 137 238 125 709 72 Children Ages 6-11 Program Attendance 19,342 3,480 7,969 6,463 23,848 3,005 Young Adult Ages 12-18 Total Programs 230 113 119 447 306 15 Young Adult Ages 12-18 Program Attendance 1,570 1,892 1,596 8,292 4,276 319 Adult 18+ Total Programs 222 522 255 358 930 248 Adult 18+ Program Attendance 3,149 4,820 3,247 3,219 10,573 3,099 All Ages Total Programs 85 108 228 194 257 15 All Ages Program Attendance 7,966 10,116 10,728 13,307 11,347 1,554 Internet PCs 91 48 122 48 116 68 Internet PC Use per Year 40,223 40,361 52,060 22,476 77,908 21,398 FTE Librarian 15.00 24.50 19.00 7.00 39.00 8.03 FTE Other Staff 47.52 19.50 49.00 20.15 56.13 20.43 FTE Total Staff 62.52 44.00 68.00 27.15 95.13 28.46 699 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 2 4 4 0 Population Legal Service Area 81,638 100,042 74,486 108,154 177,696 76,610 Number of Outlets 1 1 1 1 1 1 ALA-MLS Librarians 15 28.70 20.19 23.25 15 13.3 Total Staff 72.55 78.55 71.7 74.25 174.5 68.59 Local Revenue 5,737,279 4,267,584 7,268,891 8,135,511 17,811,199 4,931,597 Local Revenue per Capita 70.28 4.67 97.59 75.22 100.23 55.70 State Revenue 61,849 3,446,501 94,983 25,048 112,012 226,163 State Revenue per Capita .76 34.45 1.27 .23 .63 2.95 Total Revenue 5,947,927 8,438,356 8,308,647 9,055,735 18,035,699 5,618,119 Total Revenue per Capita 72.86 84.35 111.55 83.73 101.50 73.33 Total Collection Expenditures 691,514 1,036,127 800,000 1,095,828 1,393,193 661,584 Total Collection Expenditures per Capita 8.47 10.36 10.74 10.13 7.84 8.63 Total Operating Expenditures 6,003,827 7,284,208 7,474,157 7,344,116 15,542,327 5,222,630 Total Operating Expenditures per Capita 73.54 72.81 100.34 67.90 87.46 68.17 Total Circulation 893,481 1,345,913 732,003 1,323,792 5,564,177 912,773 Total Circulation per Capita 10.94 13.45 9.82 12.24 31.31 11.91 Reference Transactions 12,108 47,424 22,584 18,120 3,576 36,896 Library Visits 56,186 162,032 162,534 346,114 375,085 101,804 Library Visits per Capita .69 1.62 2.18 3.20 2.11 1.32 Children's Program Attendance 12,595 8,099 9,300 5,383 6,900 1,254 700 Senior Center Statistics Membership & Associated Revenue Sources 75.59% of Center members are between the ages of 60 and 79. Membership Distribution by Age Group FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Total Members* 1,618 1,554 1,608 1,732 1,565 1,215 1,231 1303 Percent, Age ≤59 6.6% 6.1% 5.5% 5.64% 5.53% 3.63% 4.06% 3.61% Percent, Age 60-69 39.1% 35.5% 33.3% 33.75% 30.55% 24.54% 24.13% 24.48% Percent, Age 70-79 35.8% 39.2% 42% 43.42% 45.16% 50.42% 52.15% 51.11% Percent, Age ≥80 18.5% 19.2% 19.2% 17.21% 18.76% 21.33% 19.65% 20.80% *Number of members as of the end of each fiscal year. FY2023 total membership increased 2.2% 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 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Membership Fee Revenue $48,676 $61,555 $63,105 $67,455 $51,720 $48,445 $47,850 $48,450 % Change -9.5% 26.5% 2.5% 6.9% -23.3% -6.3% -1.2% 1.25% 83.02% of the Senior Center’s membership resides within the corporate limits of Iowa City; 14.25% of the Senior Center’s members are Johnson County residents outside of Iowa City. Peak Membership Number During the Fiscal Year FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 1,618 1,614 1,608 1,715 1,774 1,622 1,296 1,325 Why We Exist: The mission of the Senior 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. 701 Membership Distribution by Place of Residence FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Percent of Members, Iowa City Residents 81.0% 80.6% 80.41% 80.77% 74.48% 82.88% 82.56% 83.03% Percent Johnson County Residents (Outside Iowa City) 17.0% 17.4% 17.79% 17.09% 13.97% 14.81% 15.13% 14.25% Percent non-Johnson County 2.0% 2% 1.80% 2.14% 1.91% 2.30% 2.31% 2.64% 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. As for FY24 we have established a service agreement with the County which does not require us to apply for grant funding for future years. Iowa City Senior Center Finances FY19 FY20 FY21 FY22 FY23 Senior Center Revenue $257,245 $247,595 $188,346 $211,737 $150,520 Senior Center Expenses $863,699 $913,615 $927,263 $1,031,992 $1,053,569 Iowa City Contribution $606,454 $666,020 $738,917 $820,255 $903,049 The Senior 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 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Cost Recovery 27.88% 29% 30% 30% 27% 21% 21% 14% 702 Programs, Attendance, and Volunteerism FY23 Senior Center Programming by Area of Mission Area of Mission FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Community Engagement * * * * 29 27 19 29 Lifelong Learning * * * * 103 102 88 98 Social Connections * * * * 60 22 30 53 Wellness * * * * 77 26 42 32 Total Program Offerings (unduplicated) * * * * 269 177 179 212 Additional Program Details Virtual * * * * 32 171 85 32 Off-site * * * * 15 5 21 27 Diverse representation and culturally responsive * * * * 18 23 26 28 Climate Action * * * * 4 20 9 10 *New measures in 2020. Volunteer involvement in the Senior Center remains strong. Volunteer Involvement FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 Volunteers 592 623 685 648 600* 202** 194 259 *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. 703 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 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 Web Citation Payments 68.87% 72.1% 76.3% 76.2% 84.7% 77.8% Citations Issued 50,347 61,330 48,044 45,727 69,695 72,491 $0 Expired Meter Citations 15,614 19,041 15,782 13,557 20,599 26,062 Citation Appeals 597 818 603 619 1,091 1,149 Faulty Meters 853 2,411 2,342 2,172 1,680 260 Available Spaces On Street 1,189 1,177 1,177 1,177 1,177 1,156 Off Street 3,686 3,686 3,686 3,686 3,686 3,798 Transient Hours Parked 5,147,055 5,054,757 3,621,758 2,152,048 3,487,624 4,998,527 Average Hourly Duration Access Controlled facilities 3.28 3.41 3.68 4.32 4.71 Transient Only 3.74 Transient & Permit 5.44 Credit Card Usage Access Controlled facilities 74% 78% 81% 85% 83% 80% Pay by Space facilities 80% 89% 99% 91% 90% 94% Permits Issued Automobile 1,961 1,918 2,104 2,204 1,944 2,932 Moped/Scooter/Motorcycle 687 721 793 471 532 326 *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. 704 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 2018 * FY 2019 * FY 2020 * FY 2021 * FY 2022* FY 2023 Ridership 1,498,468 1,486,351 1,149,620 525,416 851,383 1,050,132 Total Operating Expense $5,413,686 $5,563,357 $5,796,283 $5,619,675 $6,290,985 6,706,629 Fare Revenue $1,180,297 $1,172,298 $953,281 $637,606 $919,434 1,036,756 Revenue Vehicle Miles 704,184 702,568 634,526 688,207 678,907 700,683 Revenue Vehicle Hours 53,953 53,937 51,710 54,869 50,932 53,162 Cost per Ride $3.61 $3.74 $5.04 $10.70 $7.39 $6.39 Cost per Rev Vehicle Mile $7.69 $7.92 $9.13 $8.17 $9.27 $9.57 Cost per Rev Vehicle Hour $100.34 $103.15 $112.09 $105.42 $123.52 $126.15 Farebox/Expense Ratio 0.22 0.21 0.16 0.11 0.15 0.15 Average Fare $0.79 $0.79 $0.83 $1.21 $1.08 $0.99 Operating Deficit per trip $2.83 $2.95 $4.21 $9.48 $6.31 $5.40 Riders per Rev Vehicle Mile 2.13 2.12 1.81 0.76 1.25 1.50 Riders per Rev Vehicle Hour 27.77 27.56 22.23 9.58 16.72 19.75 Passenger Miles 3,236,690 3,210,518 2,483,179 1,129,644 1,830,473 2,257,784 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 14.25 7.59 8.59 9.44 8.66 9.53 Fuel Consumption 196,942 189,081 177,699 172,720 170,151 169,162 Days Operated 307 305 309 305 308 305 Court St Trans Center Total Revenue $1,256,055 $1,285,686 $1,101,006 $762,482 $971,011 $860,012 Total Ops Expense $137,530 $182,030 $143,813 $182,508 $229,879 $198,354 Net Income $1,118,525 $1,103,656 $957,193 $579,974 $741,427 $661,658 *FY18 – FY22 Data reflects a separation of the Court Street Transportation Center from Transit Fleet Operations 705 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. FY20 FY21 FY22 FY23 CDBG/HOME Funds Spent1 $1,613,303 $2,017,280 $892,278 $2,430,755 South District Homes Rehabbed and Sold 1 1 0 2 HMGP Buyouts - Purchased/removed from floodplain 0 0 1 0 Aid to Agencies $644,500 $675,000 $719,250 $739,050 1Includes CARES Act CDBG-CV funds beginning in FY21. 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 CY19 CY20 CY21 CY22 Public Housing Units 81 86 86 86 Housing Choice Vouchers 1,191 1,191 1,191 1,266 VASH Vouchers 83 95 95 95 Project Based Vouchers 24 24 24 60 Mainstream Vouchers NA 78 78 78 Emergency Housing Voucher NA NA 69 69 Total HAP Payments (Landlords, Mortgage Lenders, Escrow Deposits) $8,358,264 $8,060,850 $8,313,683 $9,665,697 Public Housing Payment for maintenance & repair of Public Housing units $307,163 $425,149 $451,324 $431,143 Public Housing Payment in Lieu of Taxes (PILOT) $27,771 $26,123 $43,302 $27,177 706 Housing Inspection Housing Inspection’s mission is to ensure that Iowa City’s housing facilities are of the quality necessary to protect and promote the health, safety, and welfare of those persons utilizing these facilities and the general public. CY19 CY20 CY21 CY22 Rental Units 19,951 19,927 19,491 19,282 Documented Compliant Cases 2,681 2,158 2,004 1,777 Development Services Division The Development Services Division is responsible for overseeing the development process including land annexation, zoning, subdivision, building permits, and inspections and enforcement of City codes and regulations. The Division consists of the Urban Planning Division and the Building Inspections Services Division. The Urban Planning Division is responsible for administering rezoning, subdivision, and special exception applications and staffs the Planning and Zoning Commission, the Board of Adjustment, and the Historic Preservation Commission. The Building Inspections Services Division is responsible for reviewing site and building plans, conducting building inspections, enforcement of nuisance and other zoning-code related regulations, and administering permits such as temporary use permits. 707 APPENDIX Department Expenditure Comparison to State Forms Budget Resolutions State Forms Changes from Proposed to Final Budget State Property Tax Reform Impact Summary Glossary F Y 2 0 2 5 708 Notice of Pubic Hearing Budget Estimate 2023 Actuals 2024 Revised 2025 Budget Public Safety Finance 712,331$ 908,089$ 668,000$ Police 15,682,532 18,033,069 17,809,695 Fire 9,506,986 10,339,970 11,178,075 Neighborhood & Development Services 2,023,467 2,220,552 2,255,450 Line 16 27,925,316 31,501,680 31,911,220 Public Works Parks & Recreation 1,353,112 1,239,873 1,114,000 Public Works 10,068,967 11,454,673 11,633,900 Transportation & Resource Mgmt 387,534 394,620 413,700 Line 17 11,809,613 13,089,166 13,161,600 Health and Social Services Neighborhood & Development Services Line 18 680,058 696,500 687,577 Culture and Recreation Parks & Recreation 8,098,149 8,623,392 8,660,440 Library 7,226,829 7,981,403 7,887,900 Senior Center 1,053,568 1,184,397 1,147,250 Line 19 16,378,546 17,789,192 17,695,590 Community and Economic Development City Manager 1,070,464 5,746,722 1,265,500 Finance 3,565,916 2,926,207 3,404,000 Neighborhood & Development Services 9,383,260 22,100,684 5,560,371 Transportation & Resource Mgmt 321,095 309,077 - Line 20 14,340,735 31,082,690 10,229,871 General Government City Council 174,794 178,611 192,500 City Clerk 558,190 668,862 636,705 City Attorney 896,859 927,296 965,048 City Manager 4,120,108 5,727,376 4,959,340 Finance 4,666,030 5,900,054 6,008,625 Parks & Recreation 887,278 910,337 864,600 Line 21 11,303,259 14,312,536 13,626,818 Debt Service Finance Line 22 13,165,630 13,245,690 13,787,740 Capital Projects Governmental Capital Projects 22,949,801 51,921,737 41,047,794 Line 23 22,949,801 51,921,737 41,047,794 Total Government Activities Line 24 118,552,958 173,639,191 142,148,210 Enterprise Neighborhood & Development Services 11,921,445 11,716,320 12,469,766 Public Works 30,626,023 31,424,939 34,564,402 Transportation Services 12,927,289 19,613,606 17,117,924 Airport Operations 450,628 408,624 436,550 Enterprise Capital Projects 11,186,856 74,493,076 34,970,500 Line 25 67,112,241 137,656,565 99,559,142 Total ALL Expenditures Line 26 185,665,200$ 311,295,756$ 241,707,352$ * Totals & state program sub-totals may have rounding variances to Notice of Public Hearing - Budget Estimate. City of Iowa City Department Expenditure Comparison to State Forms Budgetary Expenditures by State Program by Department * 709 710 711 712 713 3/25/24, 4:19 PM Local Government Property Valuation System https://dom-localgov.iowa.gov/budget-renderer?id=17837 1/2 NOTICE OF PUBLIC HEARING -- PROPOSED BUDGET Fiscal Year July 1, 2024 - June 30, 2025 City of: IOWA CITY The City Council will conduct a public hearing on the proposed Budget at: 410 E. Washington St., Emma Harvat Hall Meeting Date: 4/16/2024 MeetingTime: 06:00 PM At the public hearing any resident or taxpayer may present objections to, or arguments in favor of , any part of the proposed budget. This notice represents a summary of the supporting detail of revenues and expenditures on file with the City Clerk and County Auditor. City budgets are subject to protest. If protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult https://dom.iowa.gov/local-budget-appeals. The Budget Estimate Summary of proposed receipts and expenditures is shown below. Copies of the the detailed proposed Budget may be obtained orviewed at the offices of the Mayor, City Clerk, and at the Library. The estimated Total tax levy rate per $1000 valuation on regular property 15.63305 The estimated tax levy rate per $1000 valuation on Agricultural land is 3.00375 At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. Phone Number (319) 356-5041 City Clerk/Finance Officer's NAME Kellie Grace Budget FY 2025 Re-estimated FY 2024 Actual FY 2023 Revenues & Other Financing Sources Taxes Levied on Property 1 68,821,450 66,312,743 66,682,280 Less: Uncollected Property Taxes-Levy Year 2 0 0 0 Net Current Property Taxes 3 68,821,450 66,312,743 66,682,280 Delinquent Property Taxes 4 0 0 2,733 TIF Revenues 5 4,388,100 4,059,847 4,086,247 Other City Taxes 6 3,576,298 3,596,461 3,838,982 Licenses & Permits 7 2,122,880 2,033,921 2,854,375 Use of Money and Property 8 3,171,385 3,172,348 7,499,685 Intergovernmental 9 65,768,611 54,055,201 40,945,223 Charges for Fees & Service 10 56,579,585 50,485,282 50,340,498 Special Assessments 11 2,000 1,381 0 Miscellaneous 12 10,151,601 5,011,286 4,530,030 Other Financing Sources 13 16,770,900 43,872,400 11,873,518 Transfers In 14 57,338,700 76,520,088 61,737,614 Total Revenues and Other Sources 15 288,691,510 309,120,958 254,391,185 Expenditures & Other Financing Uses Public Safety 16 31,911,220 31,501,680 29,377,655 Public Works 17 13,161,600 13,089,167 10,357,277 Health and Social Services 18 687,576 696,500 680,058 Culture and Recreation 19 17,695,590 17,789,192 16,378,547 Community and Economic Development 20 10,229,871 31,082,688 14,340,550 General Government 21 13,626,818 14,312,538 11,303,254 Debt Service 22 13,787,740 13,245,690 13,165,630 Capital Projects 23 41,047,794 51,921,739 22,949,801 Total Government Activities Expenditures 24 142,148,209 173,639,194 118,552,772 Business Type / Enterprises 25 99,559,142 137,656,570 67,112,243 Total ALL Expenditures 26 241,707,351 311,295,764 185,665,015 Transfers Out 27 57,338,700 76,520,088 61,737,614 Total ALL Expenditures/Transfers Out 28 299,046,051 387,815,852 247,402,629 Excess Revenues & Other Sources Over (Under) Expenditures/Transfers Out 29 -10,354,541 -78,694,894 6,988,556 Beginning Fund Balance July 1 30 158,684,272 237,379,166 230,390,610 Ending Fund Balance June 30 31 148,329,731 158,684,272 237,379,166 714 715 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 5/ 2 0 RE-ESTIMATED EXPENDITURES SCHEDULE PAGE 1 City Name: IOWA CITY Fiscal Year July 1, 2023 - June 30, 2024 GOVERNMENT ACTIVITIES CONT.GENERAL SPECIAL REVENUE TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY RE-ESTIMATED 2024 ACTUAL 2023 PUBLIC SAFETY Police Department/Crime Prevention 1 16,891,337 16,891,337 14,696,409 Jail 2 0 0 Emergency Management 3 0 0 Flood Control 4 0 0 Fire Department 5 10,336,439 10,336,439 9,506,985 Ambulance 6 0 0 Building Inspections 7 2,220,553 2,220,553 2,023,466 Miscellaneous Protective Services 8 0 0 Animal Control 9 1,141,731 1,141,731 986,124 Other Public Safety 10 3,531 908,089 911,620 2,164,671 TOTAL (lines 1 - 10)11 30,593,591 908,089 0 31,501,680 29,377,655 PUBLIC WORKS Roads, Bridges, & Sidewalks 12 5,556,488 5,556,488 4,680,636 Parking - Meter and Off-Street 13 0 0 Street Lighting 14 445,973 445,973 0 Traffic Control and Safety 15 1,024,939 1,024,939 1,401,267 Snow Removal 16 520,937 520,937 447,911 Highway Engineering 17 3,398,536 3,398,536 3,092,286 Street Cleaning 18 407,882 407,882 345,763 Airport (if not Enterprise)19 0 0 Garbage (if not Enterprise)20 0 0 Other Public Works 21 1,634,494 99,918 1,734,412 389,414 TOTAL (lines 12 - 21)22 5,033,030 8,056,137 0 13,089,167 10,357,277 HEALTH & SOCIAL SERVICES Welfare Assistance 23 0 0 City Hospital 24 0 0 Payments to Private Hospitals 25 0 0 Health Regulation and Inspection 26 0 0 Water, Air, and Mosquito Control 27 0 0 Community Mental Health 28 0 0 Other Health and Social Services 29 696,500 696,500 680,058 TOTAL (lines 23 - 29)30 696,500 0 0 696,500 680,058 CULTURE & RECREATION Library Services 31 7,981,403 7,981,403 7,226,829 Museum, Band and Theater 32 0 0 Parks 33 3,905,829 3,905,829 3,525,033 Recreation 34 4,281,613 4,281,613 4,144,046 Cemetery 35 435,950 435,950 429,070 Community Center, Zoo, & Marina 36 0 0 Other Culture and Recreation 37 1,184,397 1,184,397 1,053,569 TOTAL (lines 31 - 37)38 17,789,192 0 0 17,789,192 16,378,547 716-717 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 6/ 2 0 RE-ESTIMATED EXPENDITURES SCHEDULE PAGE 2 City Name: IOWA CITY Fiscal Year July 1, 2023 - June 30, 2024 GOVERNMENT ACTIVITIES CONT.GENERAL SPECIAL REVENUE TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY RE-ESTIMATED 2024 ACTUAL 2023 COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification 39 434,464 434,464 359,596 Economic Development 40 5,927,382 5,927,382 2,054,184 Housing and Urban Renewal 41 5,944,857 5,944,857 6,138,912 Planning & Zoning 42 1,511,895 1,511,895 1,074,831 Other Com & Econ Development 43 10,626,237 4,345,770 2,292,083 17,264,090 4,713,027 TIF Rebates 44 0 0 TOTAL (lines 39 - 44)45 18,499,978 10,290,627 2,292,083 0 31,082,688 14,340,550 GENERAL GOVERNMENT Mayor, Council, & City Manager 46 2,006,461 2,006,461 2,191,075 Clerk, Treasurer, & Finance Adm.47 3,785,026 3,785,026 3,453,570 Elections 48 0 0 Legal Services & City Attorney 49 927,296 927,296 895,609 City Hall & General Buildings 50 910,337 910,337 836,545 Tort Liability 51 1,349,670 1,349,670 1,256,451 Other General Government 52 4,379,343 954,405 5,333,748 2,670,004 TOTAL (lines 46 - 52)53 13,358,133 954,405 0 0 14,312,538 11,303,254 DEBT SERVICE 54 13,245,690 13,245,690 13,165,630 Gov Capital Projects 55 51,921,739 51,921,739 22,949,801 TIF Capital Projects 56 0 0 TOTAL CAPITAL PROJECTS 57 0 0 0 51,921,739 0 51,921,739 22,949,801 TOTAL Governmental Activities Expenditures (lines11+22+30+38+44+52+53+54)58 85,970,424 20,209,258 2,292,083 13,245,690 51,921,739 0 173,639,194 118,552,772 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise &Budgeted ISF Water Utility 59 9,324,480 9,324,480 6,936,363 Sewer Utility 60 8,457,153 8,457,153 7,870,600 Electric Utility 61 0 0 Gas Utility 62 0 0 Airport 63 408,624 408,624 436,452 Landfill/Garbage 64 11,097,867 11,097,867 9,639,261 Transit 65 15,181,854 15,181,854 8,567,165 Cable TV, Internet & Telephone 66 0 0 Housing Authority 67 11,716,322 11,716,322 11,889,802 Storm Water Utility 68 743,114 743,114 613,262 Other Business Type (city hosp., ISF, parking, etc.)69 4,431,752 4,431,752 3,982,520 Enterprise DEBT SERVICE 70 1,802,326 1,802,326 3,989,270 Enterprise CAPITAL PROJECTS 71 74,493,078 74,493,078 13,187,548 Enterprise TIF CAPITAL PROJECTS 72 0 0 TOTAL BUSINESS TYPE EXPENDITURES (lines 59+72)73 137,656,570 137,656,570 67,112,243 TOTAL ALL EXPENDITURES (lines 58+73)74 85,970,424 20,209,258 2,292,083 13,245,690 51,921,739 0 137,656,570 311,295,764 185,665,015 Regular Transfers Out 75 9,241,780 29,505,304 35,782,124 74,529,208 59,810,399 Internal TIF Loan Transfers Out 76 259,100 1,731,780 1,990,880 1,927,215 Total ALL Transfers Out 77 9,500,880 29,505,304 1,731,780 0 0 0 35,782,124 76,520,088 61,737,614 Total Expenditures and Other Fin Uses (lines 74+77)78 95,471,304 49,714,562 4,023,863 13,245,690 51,921,739 0 173,438,694 387,815,852 247,402,629 Ending Fund Balance June 30 79 48,906,537 18,895,083 481,172 6,888,310 7,569,962 125,706 75,817,502 158,684,272 237,379,166 718-719 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 7/ 2 0 RE-ESTIMATED REVENUES DETAIL City Name: IOWA CITY Fiscal Year July 1, 2023 - June 30, 2024 REVENUES & OTHER FINANCING SOURCES GENERAL SPECIALREVENUE TIF SPECIALREVENUES DEBTSERVICE CAPITALPROJECTS PERMANENT PROPRIETARY RE-ESTIMATED2024 ACTUAL2023 Taxes Levied on Property 1 40,186,840 15,430,682 10,695,221 66,312,743 66,682,280 Less: Uncollected Property Taxes - Levy Year 2 0 0 Net Current Property Taxes (line 1 minus line 2)3 40,186,840 15,430,682 10,695,221 0 66,312,743 66,682,280 Delinquent Property Taxes 4 0 2,733 TIF Revenues 5 4,059,847 4,059,847 4,086,247 Other City Taxes: Utility Tax Replacement Excise Taxes 6 418,070 154,177 107,817 680,064 783,780 Utility francise tax (Iowa Code Chapter 364.2)7 1,151,500 1,151,500 1,116,963 Parimutuel wager tax 8 0 0 Gaming wager tax 9 0 0 Mobile Home Taxes 10 34,827 12,989 8,981 56,797 52,976 Hotel/Motel Taxes 11 1,708,100 1,708,100 1,885,263 Other Local Option Taxes 12 0 0 Subtotal - Other City Taxes (lines 6 thru 12)13 3,312,497 167,166 116,798 0 3,596,461 3,838,982 Licenses & Permits 14 2,024,993 8928 2,033,921 2,854,375 Use of Money & Property 15 1,019,899 319,047 47,611 1,785,791 3,172,348 7,499,685 Intergovernmental: Federal Grants & Reimbursements 16 247,741 4,906,713 5,269,721 24,907,788 35,331,963 24,412,506 Road Use Taxes 17 9,900,316 9,900,316 10,346,324 Other State Grants & Reimbursements 18 1,042,569 380,639 249,448 1,831,471 931,929 4,436,056 2,720,692 Local Grants & Reimbursements 19 2,932,851 515,017 880,000 58,998 4,386,866 3,465,701 Subtotal - Intergovernmental (lines 16 thru 19)20 4,223,161 15,702,685 0 249,448 7,981,192 25,898,715 54,055,201 40,945,223 Charges for Fees & Service: Water Utility 21 11,320,853 11,320,853 11,222,956 Sewer Utility 22 12,362,576 12,362,576 12,333,027 Electric Utility 23 0 0 Gas Utility 24 0 0 Parking 25 12,123 5,813,232 5,825,355 5,595,020 Airport 26 0 0 Landfill/Garbage 27 11,602,093 11,602,093 11,598,048 Hospital 28 0 0 Transit 29 65,219 65,219 1,104,582 Cable TV, Internet & Telephone 30 540,200 40 540,240 0 Housing Authority 31 0 0 Storm Water Utility 32 1,895,000 1,895,000 1,729,888 Other Fees & Charges for Service 33 6,807,078 66,868 6,873,946 6,756,977 Subtotal - Charges for Service (lines 21 thru 33)34 7,359,401 66,868 0 0 0 43,059,013 50,485,282 50,340,498 Special Assessments 35 1,381 1,381 0 Miscellaneous 36 1,800,182 513,341 64,338 1,800,000 833,425 5,011,286 4,530,030 Other Financing Sources: Regular Operating Transfers In 37 24,001,445 2,189,973 20,052 7,253,470 41,064,268 74,529,208 59,810,399 Internal TIF Loan Transfers In 38 42,722 259,100 1,688,012 1,046 1,990,880 1,927,215 Subtotal ALL Operating Transfers In 39 24,044,167 2,189,973 259,100 1,708,064 7,254,516 0 41,064,268 76,520,088 61,737,614 Proceeds of Debt (Excluding TIF Internal Borrowing)40 9,980,000 33,000,000 42,980,000 9,941,862 Proceeds of Capital Asset Sales 41 892,400 892,400 1,931,656 Subtotal-Other Financing Sources (lines 36 thru 38)42 24,936,567 2,189,973 259,100 1,708,064 17,234,516 0 74,064,268 120,392,488 73,611,132 Total Revenues except for beginning fund balance (lines 3, 4, 5, 12, 13, 14, 19,33, 34, 35, & 39)43 84,864,921 34,389,762 4,318,947 12,881,480 27,015,708 0 145,650,140 309,120,958 254,391,185 Beginning Fund Balance July 1 44 59,512,920 34,219,883 186,088 7,252,520 32,475,993 125,706 103,606,056 237,379,166 230,390,610 TOTAL REVENUES & BEGIN BALANCE (lines 41+42)45 144,377,841 68,609,645 4,505,035 20,134,000 59,491,701 125,706 249,256,196 546,500,124 484,781,795 720-721 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 8/ 2 0 EXPENDITURES SCHEDULE PAGE 1 City Name: IOWA CITY Fiscal Year July 1, 2024 - June 30, 2025 GOVERNMENT ACTIVITIES GENERAL SPECIALREVENUES TIF SPECIALREVENUES DEBTSERVICE CAPITALPROJECTS PERMANENT PROPRIETARY BUDGET2025 RE- ESTIMATED 2024 ACTUAL2023 PUBLIC SAFETY Police Department/Crime Prevention 1 16,676,195 16,676,195 16,891,337 14,696,409 Jail 2 0 0 0 Emergency Management 3 0 0 0 Flood Control 4 0 0 0 Fire Department 5 11,174,575 11,174,575 10,336,439 9,506,985 Ambulance 6 0 0 0 Building Inspections 7 2,255,450 2,255,450 2,220,553 2,023,466 Miscellaneous Protective Services 8 0 0 0 Animal Control 9 1,133,500 1,133,500 1,141,731 986,124 Other Public Safety 10 3,500 668,000 671,500 911,620 2,164,671 TOTAL (lines 1 - 10)11 31,243,220 668,000 0 31,911,220 31,501,680 29,377,655 PUBLIC WORKS Roads, Bridges, & Sidewalks 12 5,344,600 5,344,600 5,556,488 4,680,636 Parking - Meter and Off-Street 13 0 0 0 Street Lighting 14 461,900 461,900 445,973 0 Traffic Control and Safety 15 933,000 933,000 1,024,939 1,401,267 Snow Removal 16 714,200 714,200 520,937 447,911 Highway Engineering 17 3,668,600 3,668,600 3,398,536 3,092,286 Street Cleaning 18 412,900 412,900 407,882 345,763 Airport 19 0 0 0 Garbage (if not Enterprise)20 0 0 0 Other Public Works 21 1,527,700 98,700 1,626,400 1,734,412 389,414 TOTAL (lines 12 - 21)22 5,196,300 7,965,300 0 13,161,600 13,089,167 10,357,277 HEALTH & SOCIAL SERVICES Welfare Assistance 23 0 0 0 City Hospital 24 0 0 0 Payments to Private Hospitals 25 0 0 0 Health Regulation and Inspection 26 0 0 0 Water, Air, and Mosquito Control 27 0 0 0 Community Mental Health 28 0 0 0 Other Health and Social Services 29 687,576 687,576 696,500 680,058 TOTAL (lines 23 - 29)30 687,576 0 0 687,576 696,500 680,058 CULTURE & RECREATION Library Services 31 7,887,900 7,887,900 7,981,403 7,226,829 Museum, Band and Theater 32 0 0 0 Parks 33 3,914,950 3,914,950 3,905,829 3,525,033 Recreation 34 4,295,700 4,295,700 4,281,613 4,144,046 Cemetery 35 449,790 449,790 435,950 429,070 Community Center, Zoo, & Marina 36 0 0 0 Other Culture and Recreation 37 1,147,250 1,147,250 1,184,397 1,053,569 TOTAL (lines 31 - 37)38 17,695,590 0 0 17,695,590 17,789,192 16,378,547 722-723 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 9/ 2 0 EXPENDITURES SCHEDULE PAGE 2 City Name: IOWA CITY Fiscal Year July 1, 2024 - June 30, 2025 GOVERNMENT ACTIVITIES GENERAL SPECIALREVENUES TIF SPECIALREVENUES DEBTSERVICE CAPITALPROJECTS PERMANENT PROPRIETARY BUDGET2025 RE- ESTIMATED 2024 ACTUAL2023 COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification 39 56,500 56,500 434,464 359,596 Economic Development 40 1,412,700 1,412,700 5,927,382 2,054,184 Housing and Urban Renewal 41 2,592,252 2,592,252 5,944,857 6,138,912 Planning & Zoning 42 1,322,919 1,322,919 1,511,895 1,074,831 Other Com & Econ Development 43 455,200 1,663,300 2,727,000 4,845,500 17,264,090 4,713,027 TIF Rebates 44 0 0 0 TOTAL (lines 39 - 44)45 3,247,319 4,255,552 2,727,000 0 10,229,871 31,082,688 14,340,550 GENERAL GOVERNMENT Mayor, Council, & City Manager 46 2,110,350 2,110,350 2,006,461 2,191,075 Clerk, Treasurer, & Finance Adm.47 3,845,005 3,845,005 3,785,026 3,453,570 Elections 48 0 0 0 Legal Services & City Attorney 49 965,048 965,048 927,296 895,609 City Hall & General Buildings 50 864,600 864,600 910,337 836,545 Tort Liability 51 1,618,600 1,618,600 1,349,670 1,256,451 Other General Government 52 3,619,290 603,925 4,223,215 5,333,748 2,670,004 TOTAL (lines 46 - 52)53 13,022,893 603,925 0 0 13,626,818 14,312,538 11,303,254 DEBT SERVICE 54 13,787,740 13,787,740 13,245,690 13,165,630 Gov Capital Projects 55 41,047,794 41,047,794 51,921,739 22,949,801 TIF Capital Projects 56 0 0 0 TOTAL CAPITAL PROJECTS 57 0 0 0 41,047,794 0 41,047,794 51,921,739 22,949,801 TOTAL Government Activities Expenditures (lines11+22+30+38+45+53+54+57)58 71,092,898 13,492,777 2,727,000 13,787,740 41,047,794 0 142,148,209 173,639,194 118,552,772 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise & Budgeted ISF Water Utility 59 9,005,052 9,005,052 9,324,480 6,936,363 Sewer Utility 60 12,714,600 12,714,600 8,457,153 7,870,600 Electric Utility 61 0 0 0 Gas Utility 62 0 0 0 Airport 63 436,550 436,550 408,624 436,452 Landfill/Garbage 64 10,810,950 10,810,950 11,097,867 9,639,261 Transit 65 11,955,550 11,955,550 15,181,854 8,567,165 Cable TV, Internet & Telephone 66 0 0 0 Housing Authority 67 12,469,766 12,469,766 11,716,322 11,889,802 Storm Water Utility 68 681,900 681,900 743,114 613,262 Other Business Type (city hosp., ISF, parking, etc.)69 5,162,374 5,162,374 4,431,752 3,982,520 Enterprise DEBT SERVICE 70 1,351,900 1,351,900 1,802,326 3,989,270 Enterprise CAPITAL PROJECTS 71 34,970,500 34,970,500 74,493,078 13,187,548 Enterprise TIF CAPITAL PROJECTS 72 0 0 0 TOTAL Business Type Expenditures (lines 59 - 72)73 99,559,142 99,559,142 137,656,570 67,112,243 TOTAL ALL EXPENDITURES (lines 58 + 73)74 71,092,898 13,492,777 2,727,000 13,787,740 41,047,794 0 99,559,142 241,707,351 311,295,764 185,665,015 Regular Transfers Out 75 16,782,800 17,957,400 20,863,700 55,603,900 74,529,208 59,810,399 Internal TIF Loan / Repayment Transfers Out 76 150,000 1,584,800 1,734,800 1,990,880 1,927,215 Total ALL Transfers Out 77 16,932,800 17,957,400 1,584,800 0 0 0 20,863,700 57,338,700 76,520,088 61,737,614 Total Expenditures & Fund Transfers Out (lines 74+77)78 88,025,698 31,450,177 4,311,800 13,787,740 41,047,794 0 120,422,842 299,046,051 387,815,852 247,402,629 Ending Fund Balance June 30 79 37,167,967 18,571,225 707,472 6,651,390 7,420,368 125,706 77,685,603 148,329,731 158,684,272 237,379,166 724-725 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 10 / 2 0 REVENUES DETAIL City Name: IOWA CITY Fiscal Year July 1, 2024 - June 30, 2025 GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY BUDGET 2025 RE-ESTIMATED 2024 ACTUAL 2023 REVENUES & OTHER FINANCING SOURCES Taxes Levied on Property 1 42,127,354 15,166,254 11,527,842 0 68,821,450 66,312,743 66,682,280 Less: Uncollected Property Taxes - Levy Year 2 0 0 0 Net Current Property Taxes (line 1 minus line 2)3 42,127,354 15,166,254 11,527,842 0 68,821,450 66,312,743 66,682,280 Delinquent Property Taxes 4 0 0 2,733 TIF Revenues 5 4,388,100 4,388,100 4,059,847 4,086,247 Other City Taxes: Utility Tax Replacement Excise Taxes 6 407,789 140,431 108,178 0 656,398 680,064 783,780 Utility francise tax (Iowa Code Chapter 364.2)7 1,116,700 1,116,700 1,151,500 1,116,963 Parimutuel wager tax 8 0 0 0 Gaming wager tax 9 0 0 0 Mobile Home Taxes 10 33,100 11,300 8,400 52,800 56,797 52,976 Hotel/Motel Taxes 11 1,750,400 1,750,400 1,708,100 1,885,263 Other Local Option Taxes 12 0 0 0 Subtotal - Other City Taxes (lines 6 thru 12)13 3,307,989 151,731 116,578 0 3,576,298 3,596,461 3,838,982 Licenses & Permits 14 2,117,900 4980 2,122,880 2,033,921 2,854,375 Use of Money & Property 15 1,011,300 286,785 54,500 1,818,800 3,171,385 3,172,348 7,499,685 Intergovernmental: Federal Grants & Reimbursements 16 310,529 1,616,149 47,071,028 48,997,706 35,331,963 24,412,506 Road Use Taxes 17 10,500,000 10,500,000 9,900,316 10,346,324 Other State Grants & Reimbursements 18 940,600 319,900 224,500 859,300 2,344,300 4,436,056 2,720,692 Local Grants & Reimbursements 19 3,143,305 555,200 185,200 42,900 3,926,605 4,386,866 3,465,701 Subtotal - Intergovernmental (lines 16 thru 19)20 4,394,434 12,991,249 0 224,500 185,200 47,973,228 65,768,611 54,055,201 40,945,223 Charges for Fees & Service: Water Utility 21 11,900,300 11,900,300 11,320,853 11,222,956 Sewer Utility 22 13,208,100 13,208,100 12,362,576 12,333,027 Electric Utility 23 0 0 0 Gas Utility 24 0 0 0 Parking 25 14,000 9,358,635 9,372,635 5,825,355 5,595,020 Airport 26 0 0 0 Landfill/Garbage 27 12,522,600 12,522,600 11,602,093 11,598,048 Hospital 28 0 0 0 Transit 29 400 400 65,219 1,104,582 Cable TV, Internet & Telephone 30 470,000 470,000 540,240 0 Housing Authority 31 0 0 0 Storm Water Utility 32 1,911,800 1,911,800 1,895,000 1,729,888 Other Fees & Charges for Service 33 7,125,250 68,500 7,193,750 6,873,946 6,756,977 Subtotal - Charges for Service (lines 21 thru 33)34 7,609,250 68,500 0 0 0 48,901,835 56,579,585 50,485,282 50,340,498 Special Assessments 35 2,000 2,000 1,381 0 Miscellaneous 36 1,542,101 340,100 65,200 7,400,000 804,200 10,151,601 5,011,286 4,530,030 Other Financing Sources: Regular Operating Transfers In 37 13,711,400 2,121,700 20,100 16,962,800 22,787,900 55,603,900 74,529,208 59,810,399 Internal TIF Loan Transfers In 38 42,500 150,000 1,542,100 200 1,734,800 1,990,880 1,927,215 Subtotal ALL Operating Transfers In 39 13,753,900 2,121,700 150,000 1,562,200 16,963,000 0 22,787,900 57,338,700 76,520,088 61,737,614 Proceeds of Debt (Excluding TIF Internal Borrowing)40 16,350,000 16,350,000 42,980,000 9,941,862 Proceeds of Capital Asset Sales 41 420,900 420,900 892,400 1,931,656 Subtotal-Other Financing Sources (lines 38 thru 40)42 14,174,800 2,121,700 150,000 1,562,200 33,313,000 0 22,787,900 74,109,600 120,392,488 73,611,132 Total Revenues except for beginning fund balance (lines 3, 4, 5, 13, 14,15, 20, 34, 35, 36, & 41)43 76,287,128 31,126,319 4,538,100 13,550,820 40,898,200 0 122,290,943 288,691,510 309,120,958 254,391,185 Beginning Fund Balance July 1 44 48,906,537 18,895,083 481,172 6,888,310 7,569,962 125,706 75,817,502 158,684,272 237,379,166 230,390,610 TOTAL REVENUES & BEGIN BALANCE (lines 42+43)45 125,193,665 50,021,402 5,019,272 20,439,130 48,468,162 125,706 198,108,445 447,375,782 546,500,124 484,781,795 726-727 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 11 / 2 0 ADOPTED BUDGET SUMMARY City Name: IOWA CITY Fiscal Year July 1, 2024 - June 30, 2025 GENERAL SPECIAL REVENUES TIF SPECIAL REVENUES DEBT SERVICE CAPITAL PROJECTS PERMANENT PROPRIETARY BUDGET 2025 RE-ESTIMATED 2024 ACTUAL 2023 Revenues & Other Financing Sources Taxes Levied on Property 1 42,127,354 15,166,254 11,527,842 0 68,821,450 66,312,743 66,682,280 Less: Uncollected Property Taxes-Levy Year 2 0 0 0 0 0 0 0 Net Current Property Taxes 3 42,127,354 15,166,254 11,527,842 0 68,821,450 66,312,743 66,682,280 Delinquent Property Taxes 4 0 0 0 0 0 0 2,733 TIF Revenues 5 4,388,100 4,388,100 4,059,847 4,086,247 Other City Taxes 6 3,307,989 151,731 116,578 0 3,576,298 3,596,461 3,838,982 Licenses & Permits 7 2,117,900 0 4,980 2,122,880 2,033,921 2,854,375 Use of Money and Property 8 1,011,300 286,785 0 54,500 0 0 1,818,800 3,171,385 3,172,348 7,499,685 Intergovernmental 9 4,394,434 12,991,249 0 224,500 185,200 47,973,228 65,768,611 54,055,201 40,945,223 Charges for Fees & Service 10 7,609,250 68,500 0 0 0 48,901,835 56,579,585 50,485,282 50,340,498 Special Assessments 11 2,000 0 0 0 0 2,000 1,381 0 Miscellaneous 12 1,542,101 340,100 65,200 7,400,000 0 804,200 10,151,601 5,011,286 4,530,030 Sub-Total Revenues 13 62,112,328 29,004,619 4,388,100 11,988,620 7,585,200 0 99,503,043 214,581,910 188,728,470 180,780,053 Other Financing Sources: Total Transfers In 14 13,753,900 2,121,700 150,000 1,562,200 16,963,000 0 22,787,900 57,338,700 76,520,088 61,737,614 Proceeds of Debt 15 0 0 0 0 16,350,000 0 16,350,000 42,980,000 9,941,862 Proceeds of Capital Asset Sales 16 420,900 0 0 0 0 0 0 420,900 892,400 1,931,656 Total Revenues and Other Sources 17 76,287,128 31,126,319 4,538,100 13,550,820 40,898,200 0 122,290,943 288,691,510 309,120,958 254,391,185 Expenditures & Other Financing Uses Public Safety 18 31,243,220 668,000 0 0 31,911,220 31,501,680 29,377,655 Public Works 19 5,196,300 7,965,300 0 0 13,161,600 13,089,167 10,357,277 Health and Social Services 20 687,576 0 0 0 687,576 696,500 680,058 Culture and Recreation 21 17,695,590 0 0 0 17,695,590 17,789,192 16,378,547 Community and Economic Development 22 3,247,319 4,255,552 2,727,000 0 10,229,871 31,082,688 14,340,550 General Government 23 13,022,893 603,925 0 0 13,626,818 14,312,538 11,303,254 Debt Service 24 0 0 0 13,787,740 0 13,787,740 13,245,690 13,165,630 Capital Projects 25 0 0 0 41,047,794 0 41,047,794 51,921,739 22,949,801 Total Government Activities Expenditures 26 71,092,898 13,492,777 2,727,000 13,787,740 41,047,794 0 142,148,209 173,639,194 118,552,772 Business Type Proprietray: Enterprise & ISF 27 99,559,142 99,559,142 137,656,570 67,112,243 Total Gov & Bus Type Expenditures 28 71,092,898 13,492,777 2,727,000 13,787,740 41,047,794 0 99,559,142 241,707,351 311,295,764 185,665,015 Total Transfers Out 29 16,932,800 17,957,400 1,584,800 0 0 0 20,863,700 57,338,700 76,520,088 61,737,614 Total ALL Expenditures/Fund Transfers Out 30 88,025,698 31,450,177 4,311,800 13,787,740 41,047,794 0 120,422,842 299,046,051 387,815,852 247,402,629 Excess Revenues & Other Sources Over 31 (Under) Expenditures/Transfers Out 32 -11,738,570 -323,858 226,300 -236,920 -149,594 0 1,868,101 -10,354,541 -78,694,894 6,988,556 Beginning Fund Balance July 1 33 48,906,537 18,895,083 481,172 6,888,310 7,569,962 125,706 75,817,502 158,684,272 237,379,166 230,390,610 Ending Fund Balance June 30 34 37,167,967 18,571,225 707,472 6,651,390 7,420,368 125,706 77,685,603 148,329,731 158,684,272 237,379,166 728-729 4/ 4 / 2 4 , 9 : 3 2 A M Lo c a l G o v e r n m e n t P r o p e r t y V a l u a t i o n S y s t e m ht t p s : / / d o m - l o c a l g o v . i o w a . g o v / b u d g e t - r e n d e r e r ? i d = 1 7 8 3 7 12 / 2 0 LONG TERM DEBT SCHEDULE - LT DEBT1 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS Debt Name Amount ofIssue Type of DebtObligation Debt ResolutionNumber PrincipalDue FY InterestDue FY Total ObligationDue FY Bond Reg./ Paying AgentFees Due FY Reductions due toRefinancing orPrepayment ofCertified Debt Paid from FundsOTHER THANCurrent Year DebtService Taxes Amount Paid Current YearDebt Service Levy 2024 GO 1 9,980,000 GO proposed 2,000,000 499,000 2,499,000 400 659,261 1,840,139 2015 GO 2 7,785,000 GO 15-155 880,000 17,600 897,600 400 74,944 823,056 2016 GO 3 8,795,000 GO 16-162 1,010,000 40,900 1,050,900 400 1,051,300 2017 GO 4 9,765,000 GO 17-150 1,025,000 76,563 1,101,563 400 161,766 940,197 2018 GO 5 8,895,000 GO 18-133 915,000 113,850 1,028,850 400 1,029,250 2019 GO 6 12,535,000 GO 19-116 875,000 97,600 972,600 400 973,000 2020 GO 7 12,145,000 GO 20-114 790,000 142,200 932,200 400 932,600 2021 GO 8 11,325,000 GO 21-121 1,135,000 283,250 1,418,250 400 1,418,650 2022 GO 9 10,255,000 GO 22-121 995,000 333,328 1,328,328 400 1,328,728 2023 GO 10 9,105,000 GO 23-136 920,000 378,700 1,298,700 400 1,299,100 2016E TIF Revenue 11 12,805,000 NON-GO 16-255 950,000 297,750 1,247,750 400 1,248,150 0 2016 Water Revenue Refunding Bonds 12 3,650,000 NON-GO 16-172 525,000 4,594 529,594 400 529,994 0 2017 Water Revenue Refunding Bonds 13 5,910,000 NON-GO 17-154 800,000 21,488 821,488 400 821,888 0 2024 Sewer Revenue Bonds 14 33,000,000 NON-GO proposed 2,490,000 1,650,000 4,140,000 400 4,140,400 0 15 -0 0 16 -0 0 17 -0 0 18 -0 0 19 -0 0 20 -0 0 21 -0 0 22 -0 0 23 -0 0 24 -0 0 25 -0 0 26 -0 0 27 -0 0 28 -0 0 29 -0 0 30 -0 0 TOTALS 15,310,000 3,956,823 19,266,823 5,600 0 7,636,403 11,636,020 730-731 Changes from Proposed to Final Budget Changes to revenues from the proposed to adopted budget are as follows: Parking Fund: o Revenues increased from $8,863,815 to $8,963,815 – increase of $100,000 for parking rate changes Changes to expenditures from the proposed to adopted budget are as follows: General Fund: o Expenditures decreased from $71,132,899 to $71,092,899, a decrease of $40,000 to remove license plate reader software Parking Fund: o Expenditures increased from $5,124,974 to $5,162,374, an increase of $37,400 for additional cleaning services . 732 733 734 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. 7 •40 percent of the actual value of the property that exceeds $0 but does not exceed $20million. •35 percent of the actual value of the property that exceeds $20 million but does notexceed $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 Additional 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. During the 2022 legislation session, the State of Iowa legislature passed new legislation to convert the Business Property Tax Credit to a permanent rollback reduction on the first $150,000 of property tax valuation for all commercial, industrial and rail property owners. Currently, the State of Iowa is backfilling the losses to the City, which is estimated to be approximately $680,000 in fiscal year 2024. New legislation During the 2023 legislative session, the State of Iowa legislature passed new legislation (HF 718)which eliminates two levies, Library Levy and Emergency Levy, that the City was utilizing. These levies will be phased out by fiscal year 2029. This legislation also limits the growth of theGeneral Levy. It does this by reducing the levy by approximately 2% if the taxable growth is 3%or greater and approximately 3% if the taxable growth is 6% or greater. Due to the amount of variables, we are not able to estimate future annual impacts, but once the levies are completelyphased out, at current year taxable valuation, it is approximately $2.1 million property tax dollarsannually. 7 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 inve stment, 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. 7 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. 738 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. 73 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 7 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. 7 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. 7 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. 7