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FY2016 Adopted Budget and FY2015-FY2017 Financial PlanFY2016 ADOPTED BUDGET & FY2015-2017 FINANCIAL PLAN City of Iowa City The cover of this year’s budget report highlights the City of Iowa City’s largest-ever public works project: the $50 million expansion of the Wastewater Treatment Plant at 4366 Napoleon Street SE and the decommissioning of the 80-year old North Wastewater Treatment Plant on South Clinton Street. While long-range plans were already in place and initial work had begun to merge the north end operation with the newer south side facility, the floods of 2008 ultimately sped up the process. After floodwaters threatened the North Plant and significantly hindered operations, it was clear that the City needed to decommission the old facility and move operations out of the floodplain. Interestingly, as Mother Nature drove the closure of the North Plant, so does she provide the model for processes at the newly expanded, state-of-the-art south side facility. Operations are now inspired by nature, mimicking many bioprocesses -- culturing natural bacteria and using ultraviolet light for purification, for example -- so wastewater from dishwashers, baths and showers, washing machines, sinks, and toilets that is processed at the treatment plant can be safely returned to the Iowa River. Use of hazardous chemicals such as chlorine and sulfur dioxide previously used for purification have been eliminated, replaced with eco-friendly processes that will protect our community and environment now and for years to come. The site of the old North Wastewater Treatment Plant will return to nature, too. A separate City project calls for demolishing the old buildings and clearing the property for a natural riverfront park that will offer greenspace with native trees and landscapes, naturalized river and streambanks, wetlands, trails, river overlooks, gardens, and improved access to the Iowa River for recreational activities. The park will provide natural spaces that residents and visitors can enjoy year-round, while also doubling as a water collection site during heavy rains or floods. City of Iowa City Adopted Budget for the Fiscal Year Ending June 30, 2016 & FY2015 - 2017 Financial Plan Council: CITY MANAGER ASSISTANT CITY MANAGER FINANCE DIRECTOR Tom Markus Geoff Fruin Dennis Bockenstedt BUDGET ANALYSTS Deb Mansfield, Nickolas Schaul FINANCE ADMIN ASSISTANT TO SECRETARY THE CITY MANAGER Cyndi Ambrose Simon Andrew Terry Dickens DISTRICT B Michelle Payne AT-LARGE JIM THROGMORTON DISTRICT C Susan Mims, Mayor Pro Tem AT-LARGE Matt Hayek, Mayor AT-LARGE Rick Dobyns DISTRICT A Kingsley Botchway II AT-LARGE APPRECIATION This financial plan includes the ideas and recommendations of many citizens, the City Council and City staff. During the year many suggestions are received from citizens in the City Council hearings and informal contacts. The major impact of the City Council upon this financial plan is in the priorities and programs adopted by the City Council during the current year. While other departments were intensely involved in the preparation of this financial plan, most of the credit for this document goes to the members of the Finance Department. Particular gratitude is expressed to the City Manager, Finance Director, Budget/Management Analysts, Finance Administrative Secretary, and Communications Office. While we surely appreciate all contributions to this budget, it must be remembered that the real thanks must go to the City employees, who, on a daily basis, transform this document into the City’s program of services. CITY OF IOWA CITY Adopted Budget for the Fiscal Year Ending June 30, 2016 and the FY2015 – 2017 Financial Plan TABLE OF CONTENTS PAGE Introduction City Manager Address…… ......................................................................................................... 13 Strategic Plan .............................................................................................................................. 30 Other Planning Processes .......................................................................................................... 32 Organizational Chart .................................................................................................................. 34 Department Summaries .............................................................................................................. 35 Budgetary Fund Structure ........................................................................................................... 58 Department/Division by Fund ...................................................................................................... 60 Financial Summary Preparation of the Financial Plan: Basis of Accounting .............................................................................................................. 65 Schedule ............................................................................................................................... 66 Process to Amend ................................................................................................................ 68 Financial & Fiscal Policies ........................................................................................................... 72 Long Range Financial Planning .................................................................................................. 78 All Funds: Fund Balance Summary ....................................................................................................... 84 Revenue Summary by Fund ................................................................................................. 85 Revenue Summary by Type ................................................................................................. 86 Expenditure Summary by Fund ............................................................................................ 88 Expenditure Summary by Department ................................................................................. 89 Inter Fund Transfer Schedules ............................................................................................. 92 Personnel Full-Time Equivalents Last Five Years ...................................................................... 95 General Fund Summary General Fund Summary .............................................................................................................. 101 Assigned, Committed & Restricted Fund Balance ...................................................................... 112 General Fund Revenue ............................................................................................................... 113 General Fund Expenditures ........................................................................................................ 114 City Council ................................................................................................................................. 115 City Clerk ..................................................................................................................................... 117 City Attorney ................................................................................................................................ 121 City Manager ............................................................................................................................... 125 Communications Office ......................................................................................................... 129 Human Resources ................................................................................................................ 135 Human Rights ....................................................................................................................... 139 Finance Department: Finance Administration ......................................................................................................... 144 Accounting ........................................................................................................................... 151 Purchasing ............................................................................................................................ 155 Revenue ................................................................................................................................ 159 Police Department: Police Administration ............................................................................................................ 162 Administrative Services ........................................................................................................ 165 Field Operations.................................................................................................................... 170 7 Fire Department: Fire Administration ................................................................................................................ 175 Emergency Operations ......................................................................................................... 179 Fire Prevention ...................................................................................................................... 183 Fire Training .......................................................................................................................... 187 Parks & Recreation: Parks & Recreation Administration ....................................................................................... 191 Recreation ............................................................................................................................. 196 Park Maintenance ................................................................................................................. 203 Cemetery Operations ............................................................................................................ 211 Library: Library Operations ................................................................................................................ 214 Library Foundation………………………………………………………………………... ........... 223 Senior Center: Senior Center Operations ..................................................................................................... 225 Neighborhood & Development Services: NDS Administration .............................................................................................................. 235 Neighborhood Services ........................................................................................................ 242 Economic Development ........................................................................................................ 255 Development Services .......................................................................................................... 259 Public Works: Public Works Administration ................................................................................................. 268 Engineering ........................................................................................................................... 272 Transportation Services: Transit Operations ................................................................................................................ 277 Special Revenue Funds Community Development Block Grant (CDBG) ......................................................................... 281 Community Development Block Grant Operations .............................................................. 283 H.O.M.E. Program ....................................................................................................................... 288 H.O.M.E Operations ............................................................................................................. 290 Road Use Tax Fund (RUT) ........................................................................................................ 294 Road Use Tax Operations .................................................................................................... 297 Other Shared Revenues.............................................................................................................. 304 Energy Efficiency & Conservation Block Grant Fund .................................................................. 307 UniverCity Neighborhood Partnerships Fund ............................................................................. 311 Metropolitan Planning Organization of Johnson County (MPO) ................................................ 314 Metropolitan Planning Organization of Johnson County Operations ................................... 316 Employee Benefits Fund ............................................................................................................. 322 Peninsula Apartments Fund ........................................................................................................ 325 Tax Increment Financing (TIF) Districts ...................................................................................... 328 General Rehabilitation & Improvement Program (GRIP) ............................................................ 335 Downtown Self Supporting Municipal Improvement District (SSMID) ........................................ 338 Debt Service Debt Service Fund Summary ...................................................................................................... 343 Debt Schedules ........................................................................................................................... 349 Enterprise Fund Activities Transportation Services: Parking Fund Summary ........................................................................................................ 363 Parking Operations ............................................................................................................... 367 Parking Debt Service ........................................................................................................... 373 Transit Fund Summary ......................................................................................................... 374 Transit Operations ................................................................................................................ 378 8 Wastewater Treatment: Wastewater Fund Summary ................................................................................................. 386 Wastewater Treatment Operations ....................................................................................... 391 Wastewater Debt Service ..................................................................................................... 399 Water: Water Fund Summary ........................................................................................................... 405 Water Operations .................................................................................................................. 409 Water Debt Service ............................................................................................................... 419 Refuse Collection: Refuse Collection Fund Summary ........................................................................................ 425 Refuse Collection Operations ............................................................................................... 428 Landfill: Landfill Fund Summary ......................................................................................................... 437 Landfill Operations ................................................................................................................ .441 Airport: Airport Fund Summary .......................................................................................................... 449 Airport Operations ................................................................................................................. 452 Storm Water Management: Storm Water Management Fund Summary .......................................................................... 456 Storm Water Management Operations ................................................................................. 459 Cable Television: Cable Television Fund Summary.......................................................................................... 463 Cable Television Operations ................................................................................................. 465 Housing Authority: Housing Authority Fund Summary ........................................................................................ 468 Housing Authority Operations ............................................................................................... 471 Capital Project Funds Fund Summary ............................................................................................................................ 481 Summary by Division ................................................................................................................... 483 Summary by Funding Source ...................................................................................................... 489 Project Summary by Name .......................................................................................................... 496 Unfunded Projects 2020 and Beyond .......................................................................................... 564 Internal Service Funds Equipment: Equipment Fund Summary ................................................................................................... 573 Equipment Operations .......................................................................................................... 576 Risk Management: Risk Management Fund Summary ....................................................................................... 581 Risk Management Operations: ............................................................................................. 583 Information Technology Services (ITS): ITS Fund Summary ............................................................................................................... 586 ITS Operations ...................................................................................................................... 588 Central Services: Central Services Fund Summary .......................................................................................... 595 Central Services Operations ................................................................................................. 597 Health Insurance Reserve ........................................................................................................... 601 Dental Insurance Reserve ........................................................................................................... 604 9 Statistics General Information ...................................................................................................................... 609 U.S. Census Data ......................................................................................................................... 613 Property Tax Valuations ............................................................................................................... 614 Property Tax History ..................................................................................................................... 618 Principal: Taxpayers ............................................................................................................................. 619 Employers……… .................................................................................................................. 620 Sewer Customers ................................................................................................................. 621 Water Customers .................................................................................................................. 622 Operating Indicators ..................................................................................................................... 623 Department Statistics Police .................................................................................................................................... 624 Fire……… ............................................................................................................................. 628 Library ................................................................................................................................... 630 Senior Center ........................................................................................................................ 636 Transportation Services ........................................................................................................ 639 Economic Overview ..................................................................................................................... 641 Revenue Comparisons Property Tax ........................................................................................................................ 648 General Fund ........................................................................................................................ 648 Hotel/Motel Tax .................................................................................................................... 649 Utility Franchise Tax Rates ................................................................................................... 649 Utility Rates ........................................................................................................................... 650 Appendix State Forms ................................................................................................................................ 653 Budget Resolutions .................................................................................................................... 661 Glossary ...................................................................................................................................... 664 10 INTRODUCTION City Manager Address Strategic Plan Other Planning Processes Organizational Chart Department Summaries Budgetary Fund Structure Department/Division by Fund F Y 2 0 1 6 To the Honorable Mayor and City Council Members, It is my pleasure to submit to you Iowa City's operating and capital budget for the 2015-16 fiscal year. Although Iowa State Code requires formal adoption of an annual budget, a three-year financial plan (fiscal years 2015-2017) and five-year capital improvement program (2015-2019) are also included for planning purposes. The budget is one of the most important documents the City prepares because it identifies the services to be provided and the mechanisms that finance those services. This budget aims to continue Iowa City's tradition of providing a balanced budget utilizing conservative assumptions while strengthening core municipal services that our residents value. Should unexpected expenditures or revenue shortfalls arise during the fiscal year, the budget contains prudent contingency line items and reserve levels that can adequately support the City‟s services. Any future modifications of this budget will be fully disclosed to the City Council and the general public through formal City Council actions at public meetings, in accordance with State of Iowa law. Four financial goals guided the preparation of this document. First, the City continues to respond to the State‟s 2013 property tax reforms. Revenue losses for the City are estimated to be over $50 million before state backfill payments over the next ten years. Much of the impact of these reforms will not be realized immediately and the cap on allowable growth means the amount of revenue lost will compound over time. The City has taken steps to manage the impacts of tax reform, but maintaining service levels will require prudent decisions over the next several years. By preparing for reform before the full financial impacts are realized, the City will be able to shift resources and adjust operations gradually, avoiding abrupt service disruptions or steep tax rate increases. It is also important to manage the budget in a way that does not shift the entire burden of tax reform to residential taxpayers. Second, the budget attempts to establish conditions that will enhance the community's fiscal condition and ensure that it will maintain its prestigious Moody's Aaa bond rating. To this end, this budget updates the City‟s financial policies to increase the fund balance target from 25% to 30% of expenditures as Moody‟s recommends for Aaa communities. Third, the budget strives to maintain a competitive tax and fee environment for economic development purposes. Finally, we will attempt to earn the Government Financial Officers Association (GFOA) Distinguished Budget Award for the fourth consecutive year, as well as the GFOA Certificate of Achievement for Excellence in Financial Reporting for the City‟s Comprehensive Annual Financial Report, an award that the City has received for twenty-nine consecutive years. These awards are strong indicators of transparency and accountability in financial reporting. Financial Goals Prepare for property tax shortfall resulting from 2013 legislative changes while maintaining service levels Maintain the City‟s Moody‟s Aaa bond rating for the 39th consecutive year Maintain a competitive tax and fee environment for economic development purposes Continue to achieve the GFOA Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting 13       At the same time, staff referred to the City Council's strategic plan priorities for additional guidance in developing the budget document. Throughout the budget compilation process, staff utilized the City Council’s strategic plan to help prioritize expenditure decisions. The strategic plan has been incorporated into decisions and processes throughout the organization, including employee performance reviews and Board and Commission decisions that involve the allocation of resources. The 2014-15 strategic plan process identified five Council priorities for the community. Along with these five priorities, two overarching values of inclusivity and sustainability were articulated that are applicable to a wide array of City activities and will guide and inform City initiatives presented throughout the budget. The City of Iowa City 2014-2015 strategic plan goals are as follows; a more complete synopsis of City Council’s strategic plan can be found on page 30: Fostering a more Inclusive and Sustainable Iowa City through a commitment to:  Healthy Neighborhoods  A Strong Urban Core  Strategic Economic Development Activities  A Solid Financial Foundation  Enhanced Communication and Marketing The financial resources in this budget will allow the City to continue to pursue initiatives that support these priorities and accomplish the Council’s long-term goals. For instance, this budget begins Iowa City’s partnership with the Iowa Initiative for Sustainable Communities, a program of the University of Iowa’s School of Urban and Regional Planning. The program will partner students and faculty with the City to identify, design, and implement sustainability-focused projects. The energy efficiency revolving loan program also continues in this budget to fund energy efficiency projects in City facilities, using the energy cost savings to fund additional projects. Renewable energy and other sustainable elements are now contemplated with all CIP projects. Similar resources are provided for in this budget to make progress toward each of the Council’s strategic plan priorities. While there are certainly unfunded projects that could further the organization’s efforts toward these goals, a fiscally responsible balance needs to be sought and is provided in this budget. Approximately every four months, staff provides Council with a Strategic Plan Status Report that details progress on each priority. The most recent update of the 2014-2015 status report was presented in September 2014 and can be viewed at icgov.org/strategicplan. With these principles serving as a backdrop, staff has carefully crafted a budget that furthers the organization's priorities, achieves the stated financial goals, and continues to improve the health and competitive position of the community. Community Outlook Iowa City benefits from a strong local economy anchored by the presence of the University of Iowa. The local economy consists of a diverse set of successful industries that together help sustain one of the lowest unemployment rates in the nation. As an organization, the City has a 14 rich tradition of conservative economic policies that has created a strong financial foundation. This foundation helped the community weather the recent economic recession and continues to serve as a cornerstone for the community‟s future. In 2014, Moody‟s Investors Service noted that Iowa City‟s, “financial operations are expected to remain sound going forward given management’s commitment to controlling expenditure growth and maintaining healthy reserves,” and reaffirmed its highest quality bond rating (Aaa) for the community. Iowa City is one of only two cities in Iowa that currently holds the distinction of a Moody‟s Aaa bond rating. Despite the increasing health of the economy and strong financial position of the organization, the community needs to be cognizant of the trends, pressures and opportunities that are shaping the community in various fashions. Iowa City is at a pivotal period in its history as it faces numerous internal and external pressures that will influence the health and vibrancy of the community. Over the last two decades, Iowa City has witnessed a rapid suburban growth in the surrounding communities of Coralville and North Liberty. It is imperative that the City carefully analyze and address the forces contributing to the suburbanization of our metropolitan area and implement strategies to strengthen our community in a manner that attracts new investment in the residential and commercial sectors, encourages walkability and sustainability, and supports the vibrancy and diversity of our community. In examining the forces behind the sprawling landscape of the larger Eastern Iowa region, there are three predominant factors within our ability to influence. First, is the economic competiveness of our local government. Specifically, this point addresses Iowa City‟s property tax rate, utility rates, and other costs of doing business. The information table to the right shows the property tax rate disparity between Iowa City and other Eastern Iowa cities. The difference plays a role in private sector economic development decisions and Iowa City needs to continue to work to close that gap. However, the increased rate also reflects enhanced level of services in Iowa City (e.g. paid full-time fire department, Senior Center, Animal Shelter, Airport, Human Rights Office, etc.), unique State or federal mandates (e.g. increased public safety pension contributions), and other factors such as a significant number of University of Iowa affiliated tax-exempt properties within the jurisdiction with no history of payment in lieu of taxes agreements that neighboring communities have successfully sought . Second, is our organization‟s responsiveness to the changing demands of the business sector. This includes the nimbleness of our development review process and our ability to modify regulations in a manner that facilitates growth in the ever changing marketplace. To this end, the City has spent the last year reorganizing the Neighborhood Services Department. The former Housing & Inspection Services and Planning & Community Development Departments were merged in a way intended to streamline business transactions for customers and facilitate communication and collaboration amongst staff. Third, is to ensure that capital investments are judiciously planned and that public incentives are responsibly offered only when the resulting outcome has a justifiable rate of return, quantified both financially and in terms of the City‟s strategic plan priorities. FY 2014-2015 Municipal Property Tax Rates in Eastern Iowa North Liberty $11.03 Coralville $13.53 Cedar Rapids $15.22 Iowa City $16.71 Davenport $16.78 * Iowa City‟s proposed tax rate for FY 2015-2016 is $16.66. At this time the FY16 tax rates of other listed jurisdictions are not yet certified. 15 Forces that are outside of our control also influence Iowa City‟s ability to compete with neighboring jurisdictions. Lower costs of land and aggressive economic incentives from neighboring jurisdictions are outside of our span of control yet have a great impact on the City‟s economy. However, we need to be cognizant of those variables and leverage our unique assets and character in ways that clearly illustrate value that cannot be matched in other communities. Fiscal Year 2015-16 Budget Overview In preparing this budget document, City staff accounted for the previously-mentioned financial goals, strategic plan and the controllable factors that influence desired growth and development in the region. By adhering to these principles, the staff has compiled a budget that balances both the short-term needs and the long-term health and stability of the community. The proposed City budget includes projected expenditures totaling $157,987,398. Of the total budget, $50,327,585 is for the General Fund, $40,194,098 is directed to Capital Projects and $45,165,067 is related to the operations of various enterprise or business funds. A breakdown of the proposed budget by fund type is provided below. It is important to look deeper into the types of expenditures that occur within each of these funds. For that purpose the following chart displays the program of expenses across all funds. The largest outlay is associated with business or enterprise funds such as water, sewer, parking and transit, followed by expenses related to capital projects. The reduction in the Community & Economic Development category is due to fewer projects completed through the state grant funded single family new home construction program and fewer homes purchased through the UniverCity program. The UniverCity program currently has eighteen homes in various stages of the rehabilitation and resale process. The increase in General Government results from the move of Cable TV operations to the General Fund and increases in Risk Management and health insurance expenditures. General Enterprise Special Revenue Debt Service Capital Projects FY2016 $50,327,585 $45,165,067 $9,092,810 $13,207,838 $40,194,098 $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 FY2015-16 Expenditure Comparison by Fund Type excludes transfers 16 Iowa City derives the majority of its revenues through property taxes and charges for services . The following table and pie chart details Iowa City's revenue mix across all fund types. The increase in Other City Taxes is due to a projected increase in tax increment financing, hotel/motel tax, and utility franchise tax revenue. The reduction in Intergovernmental Revenue is primarily due to fewer federal and state flood reimbursements and grants, as most flood recovery projects are completed or near completion. All Funds Revenue Comparison of FY2015 versus FY2016 FY2015 Adopted FY2016 Adopted Percent Change Taxes $ 51,608,730 $ 52,033,986 0.8% Other City Taxes $ 3,247,124 $ 3,806,415 17.2% Licenses & Permits $ 2,265,527 $ 2,249,335 -0.7% Use of Money & Prop $ 2,263,791 $ 2,016,112 -10.9% Intergovernmental $ 40,984,912 $ 30,296,422 -26.1% Charges for Services $ 39,115,542 $ 40,086,092 2.5% Misc. $ 6,522,542 $ 5,032,647 -22.8% Other Financial Sources $ 13,533,417 $ 14,403,630 6.4% Total $159,541,585 $149,924,639 -6.0% 1.6% 2.9% -0.4% 1.0% -50.4% 9.6% -4.2% -20.5% -1.1% -60.0% -50.0% -40.0% -30.0% -20.0% -10.0% 0.0% 10.0% $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 FY2016 Expenditures by Category & Percent Change from Previous Year Adopted Budget excludes transfers 17 It is important to consider how the overall revenue and expenditure recommendations in this budget will impact local households and businesses. Businesses will realize tax savings from the outlined reduction in the property tax rate to $16.66, the lowest Iowa City tax rate since fiscal year 2001-2002. Just four years ago, Iowa City's rate was $17.84, which means the fiscal year 2015-16 rate represents a 6.6% decrease over four years. The amount of services provided, such as water, sewer and stormwater vary considerably among businesses and therefore total financial impact numbers are not able to be quantified for a 'typical' business. However, the ten percent reduction in the taxable value of commercial properties mandated by the state will be fully phased in fiscal year 2015-16, thus the majority of businesses in the Iowa City community will pay less in taxes and fees compared to the previous year. Though in comparison to neighboring jurisdictions, Iowa City businesses will still be paying higher rates. On the residential side, it is easier to determine an overall financial impact to an average household. The following bar chart illustrates the estimated financial impact to the average household in Iowa City. Despite a lower property tax rate, it is estimated that a typical household (assuming $100,000 assessed property value) will pay approximately $3.08 more per month, or $37 per year, in taxes and fees for basic city services in fiscal year 2015-2016. This is due to the increase in the state rollback percentage, which makes a greater percentage of assessed residential property value taxable, and a previously approved 5% increase in the water rate. Taxes 35% Other City Taxes 3% Licenses & Permits 1% Use of Money & Prop 1% Intergovernmental 20% Charges for Services 27% Misc. 3% Other Financial Sources 10% All Funds Revenue Sources 18 *Home value defined as $100,000 for comparison purposes. General Fund Highlights The General Fund, which includes services such as police, fire, parks and recreation, and general government, represents approximately 32% of the total budget. General Fund operations are largely supported by property taxes, which constitute approximately 66% of the total revenue in this fund. A complete breakdown of General Fund revenue sources can be viewed in the following pie chart. Property Taxes 66% Other City Taxes 5% Licenses & Permits 5% Use of Money & Property 1% Intergovernmental 8% Charges for Fees & Services 3% Miscellaneous 10% Other Financing Sources 2% FY2016 Revenues & Other Financing Sources excludes transfers FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 Property Taxes $833 $866 $876 $888 $909 $929 Stormwater $24 $30 $36 $42 $42 $42 Refuse $186 $186 $186 $186 $191 $191 Sewer - 800 cubic feet $433 $433 $433 $433 $433 $433 Water-- 800 cubic feet $328 $328 $328 $328 $344 $362 Total $1,804 $1,843 $1,859 $1,877 $1,919 $1,956 Percent Change 1.7%2.2%0.9%0.9%2.3%1.9% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% $0 $500 $1,000 $1,500 $2,000 $2,500 Annual Financial Household Impact* 19 The taxable valuation of property subject to all levies in Iowa City increased 1.1% for FY 2015- 16, primarily due to an increase in the State of Iowa rollback percentage on residential properties. The rollback percentage defines how much of residential assessed value becomes taxable in any given year. The following chart depicts the change in taxable valuations over the last six years. Moving forward, valuation growth will be substantially slowed by the state‟s 2013 property tax reforms. One of the provisions of the state legislation lowered the allowable annual statewide growth for residential and agricultural properties from four percent to three percent. While this doesn‟t sound like much in one year, the effect of this limitation compounds over time and is difficult to estimate. This year would have seen in excess of 5% growth had the limitation not been reduced. After the growth limitation, this year‟s growth in taxable value did not keep pace with the increase in personnel expenses. The budget reflects a reduction of $0.05 in the tax levy, which will bring Iowa City's rate to $16.66. This marks the fourth straight year of property tax rate decreases; we are unaware of any cities in Iowa that have been able to implement tax rate decrease during each of the last four years. The reduction is being achieved through several internal strategies, as well as through an increased rollback figure being applied by the State of Iowa. The internal strategies employed to achieve a lower rate include the following:  Debt restructuring and early bond retirement strategies  Achieving operational efficiencies in our departments; this budget contains a net reduction of 8.73 FTE across all funds  Selected user fee increases that reduce property tax subsidies FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 Taxable Valuations $2,686,242,752 $2,774,415,800 $2,900,995,801 $2,975,085,246 $3,068,659,061 $3,101,761,217 Percent Change 6.8%3.3%4.6%2.6%3.1%1.1% $- $500,000,000 $1,000,000,000 $1,500,000,000 $2,000,000,000 $2,500,000,000 $3,000,000,000 $3,500,000,000 Six Year Trend of Taxable Valuations excludes applicable increment 20 The projected reduction in the property tax rate follows similar actions taken by the City Council in fiscal years 2013- 2015. Combined, these efforts have contributed to narrowing the gap between Iowa City‟s rate and that of neighboring municipalities and other comparable jurisdictions in Iowa. The projected property tax rate of $16.66 in this budget reflects the lowest level it has been since 2001-02. These efforts not only produce real savings, but they also send a positive message that Iowa City is committed to enhancing the local business environment. The percentage of commercial properties‟ value that is taxable will drop an additional 5% in FY2016, a result of 2013 state legislative changes, reflected in the chart above. 2013 State legislation also enacted the Iowa Business Property Tax Credit program to lower property tax burden on businesses; savings from this program are not reflected in the chart above. For residential property owners, the combination of the increased State rollback and the lower property tax rate will mean that a property assessed at $100,000 will pay an estimated additional $20 in City property taxes in the coming year. This is primarily the result of the increased rollback percentage, which causes a larger portion of the assessed value to become taxable. The following chart is provided for a greater historical perspective on Iowa City‟s municipal tax rate: FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 Iowa City Tax Rate 17.729 17.302 17.297 17.717 17.853 17.757 17.842 17.269 16.805 16.705 16.655 Percent Change 2.40%-2.41%-0.03%2.43%0.77%-0.54%0.48%-3.21%-2.69%-0.60%-0.30% $12.00 $13.00 $14.00 $15.00 $16.00 $17.00 $18.00 Iowa City Property Tax Rate Trend FY2012 FY2013 FY2014 FY2015 FY2016 City Property Taxes $8,921 $8,634 $8,403 $7,935 $7,495 $6,500 $7,000 $7,500 $8,000 $8,500 $9,000 $9,500 Iowa City Property Taxes Paid on a $500,000 Commercial Property A projected reduction of $1,426 over a five year period 21 Below is a detailed breakdown of the City‟s property tax asking for fiscal year 2015-2016 compared to the previous year: LEVIES FY2015 Adopted FY2016 Proposed Dollars Tax Rate Dollars Tax Rate per $1,000 per $1,000 General Fund Tax Levies: General $24,843,199 8.100 $25,111,399 8.100 Transit $2,913,708 0.950 $2,945,164 0.950 Tort Liability $896,379 0.292 $906,056 0.292 Library $828,107 0.270 $837,047 0.270 Subtotal: $29,481,393 9.612 $29,799,666 9.612 Agland Levy $4,798 3.004 $4,771 3.004 General Fund Property Taxes $29,486,191 $29,804,437 Special Revenue Levies: Employee Benefits $9,088,654 2.963 $9,652,480 3.113 Subtotal: $9,088,654 2.963 $9,652,480 3.113 Debt Service $12,753,095 4.130 $12,312,386 3.930 Total City Levy Property Taxes: $51,327,940 16.705 $51,769,303 16.655 % Change from prior year 2.60% -0.60% 0.86% -0.30% SSMID Levy $280,790 2.000 $264,683 2.000 Total Property Taxes $51,608,730 ---- $52,033,986 ---- On the expense side, General Fund operations largely consist of personnel related expenses. As a result, significant reductions in General Fund expenditures typically require a reduction in staffing levels. In the fiscal year 2015-16 budget, an estimated 73% of General Fund expenditures are personnel related. A complete view on General Fund expenditures by category can be viewed in the following pie chart. Personnel 73% Services 18% Contingency 1% Supplies 3% Capital Outlay 4% Other Financial Uses 1% General Fund Expenditures by Category excludes transfers 22 Over the last three years, there has been a concerted effort to control General Fund expenses through staffing policies. While these initiatives help, they struggle to keep up with rising salary and benefit costs. The General Fund budget reflects a status quo approach to current services. While there is no funding for expanded or enhanced service levels, staff remains committed to identifying efficiencies that strengthen our services without the need for new financial outlay. Items of note in the General Fund budget include:  Initiatives have been incorporated into the General Fund to address each of Council‟s strategic plan priorities, including those that meet sustainability and inclusiveness goals.  The budget incorporates fee increases approved by Council for the Parks and Recreation Department in December of 2014.  Increased fund balance target policy to 30% of expenditures in accordance with industry best practices. This is an important step to maintaining the City‟s Aaa Moody‟s bond rating. Enterprise / Business Fund Highlights Enterprise or Business Funds refer to specific operations that are intended to be self-sustaining, or without need of subsidy from property taxes or revenue sources other than fees collected that are directly related to the operation. The budgeted revenues, expenditures and corresponding fund balances are detailed in the following table. Fund Estimated Revenues Transfers In Budgeted Expenditures Transfers Out Est Fund Balance 6/30/16 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2016 Unassigned Balance as % of Exp & Trans Out Parking 5,328,876 - 3,270,015 891,437 4,229,819 385,583 3,844,236 92.38% Transit 4,206,668 3,246,548 6,879,486 215,651 4,606,524 1,336,718 3,268,769 46.09% Wastewater Treatment 12,965,154 4,688,036 10,395,608 7,538,036 17,612,134 9,653,245 7,958,889 44.38% Water 9,412,456 2,010,716 8,423,501 3,664,016 11,018,086 4,218,079 6,800,007 56.26% Refuse Collection 3,057,022 - 3,088,438 - 770,171 - 770,171 24.94% Landfill 5,833,264 1,076,415 4,437,980 825,327 24,058,430 22,399,923 1,658,506 31.51% Airport 324,100 121,929 346,072 114,000 617,739 100,000 517,739 112.53% Stormwater Management 1,140,978 - 786,064 500,000 1,643,602 - 1,643,602 127.80% Housing Authority 8,055,240 - 7,537,903 45,184 6,083,951 2,885,424 3,198,527 42.18% 23 Each of the City's enterprise funds are in varying, yet stable conditions. In order to maintain healthy reserves there are several fee increases included in the budget. Those increases are noted with other significant changes or issues below:  Revenues under the first hour free parking program have exceeded initial projections; feedback on expanded payment options and the retooled fee schedule have been very positive. Over one million hours of free parking have been provided to customers.  This budget contains the second year of a two year water rate increase. Fiscal year 2015-2016 will be the second consecutive year of 5% increases. The previous three water rate changes were all decreases of 5% in 2003, 2004, and 2006.  A landfill tipping fee increase of $4.00 is proposed with this budget. Operations are currently near break-even before capital projects are funded. The fee increase will fund cell replacement reserves and other capital expenditures. The Sustainability Coordinator position (1.0 FTE) was also moved from the landfill fund to the general fund.  The refuse fund is impacted by landfill tipping fees. While no rate increase is proposed with this budget, this fund will continue to be monitored to evaluate the impact of an increased tipping fee.  The transit fund will need to be carefully reviewed in FY17 for a possible rate increase to maintain service levels. More efficient route planning in 2015-2016 could forestall this need. Internal Service Fund Highlights Internal Service Funds serve needs that are internal to the City as an organization. The budgeted revenues, expenditures and corresponding fund balances are detailed in the following table. Fund Estimated Revenues Budgeted Expenditures Est Fund Balance, 6/30/2015 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2015 Unassigned Fund Balance as % of Expenditures & Trans Out Equipment 6,446,145 5,990,748 9,750,625 6,930,562 2,820,063 47.07% Risk Management Loss Reserve 1,476,424 1,329,373 3,202,697 - 3,202,697 240.92% Information Technology 2,192,829 2,118,404 2,374,340 - 2,374,340 112.08% Central Services 256,208 308,458 599,755 - 599,755 194.44% Health Insurance Reserve 7,841,907 7,880,283 10,332,894 4,151,797 6,181,097 78.44% Dental Insurance Reserve 377,699 359,275 138,400 - 138,400 38.52% All funds are in good condition with healthy balances. Strong balances create reserves that can provide flexibility to deal with unexpected costs or opportunities. Of particular note is the Health Insurance Reserve Fund, which has stabilized in recent years due to relatively low increases in premium costs. 24 Capital Improvement Plan Highlights The capital budget proposed for fiscal year 2015-16 totals $40,194,098 and the five year Capital Improvement Plan (CIP) totals $156,892,011. The majority of CIP projects in the five year period improve the local transportation network and municipal utility system. The five year program continues to reflect the City Council‟s priorities established in previous fiscal years. As funding allows, non-committed dollars are directed toward critical infrastructure projects and initiatives that address the City Council‟s strategic plan priorities. Of particular note is the end of the 1% voter approved Local Option Sales Tax (LOST) that expired in June of 2013. These funds have been collected to fund flood recovery and mitigation projects, most notably the Gateway Project (Dubuque Street) and the South Wastewater Plant Expansion. Other funding sources, including local monies are expected to be required to supplement LOST revenues on these high dollar projects. In FY 2015-2016, staff is projecting the issuance of approximately $12.9 million in general obligation bonds. The use of general obligation bonds is required in order to carry out the projects that are being recommended. The level of bonding projected is well below the thresholds established by the State of Iowa and is consistent with Iowa City‟s own internal debt policies. Streets, Bridges, and Traffic Engineering 59% Water/Wastewater/ Stormwater 10% Landfill 1% Transportation Services 14% Culture & Rec 7% Public Safety 2% Airport 4% Community & Economic Development 3% Capital Improvement Projects by Category 2015-2019 25 Examples of significant projects planned for the coming fiscal years include: (Sorted by strategic plan priority or other critical need identification) Note many projects span several fiscal years and may not be fully completed in 2015-2016. Projected costs include those already incurred in prior years and costs anticipated in future years. Capital improvements utilize multiple funding sources. Flood Recovery and Mitigation  Gateway project ($51.3 million)  North Wastewater Plant Demolition ($6.0 million)  Animal shelter facility construction ($3.2 million) Critical Infrastructure Need / Committed Projects  Dubuque Street / I-80 pedestrian bridge ($2.1 million)  Washington St. water main replacement ($0.8 million)  1st Avenue water main replacement ($0.6 million)  American Legion Rd. - Scott to Taft ($6.7 million)  Annual Sewer Main replacement ($2.5 million)  Mormon Trek and Benton Intersection ($0.5 million) Strategic Economic Development Activities  Moss Ridge Road design and construction ($4.9 million)  First Avenue railroad crossing and road diet ($8.4 million)  Towncrest redevelopment/streetscape ($2.5 million)  South Airport Site Development ($2.1 million) A Strong Urban Core  Parking facility restoration repair ($1.8 million)  CBD streetscape enhancement project ($10.9 million)  Riverside Drive pedestrian tunnel ($1.5 million)  Riverfront Crossings development ($1.0 million)  Burlington/Madison intersection and median ($1.8 million)  Burlington/Clinton intersection improvements ($1.1 million)  Riverfront park at former wastewater site ($1.5 million) Healthy Neighborhoods  Elementary school recreation facility partnership ($1.5 million)  Neighborhood park improvements ($1.5 million)  Iowa River Trail, Benton to Sturgis Park ($2.3 million)  Various miscellaneous utility, road/trail/sidewalk/curb ramp and park repair line items As illustrated above, staff‟s recommendations on CIP projects are driven by the strategic plan priorities and those projects that are already committed. While there are several additional projects that would further these goals, the City must balance fiscal pressures and limit projects that increase operating costs in future years. 26 Debt Service The State of Iowa limits City debt to no more than 5% of the total assessed value of taxable property within the corporate limits as established by the City Assessor. The budget anticipates an outstanding debt of $64 million at FY2015-2016 year end, which is 1.3% of total valuations and well below the State of Iowa threshold. Considering these figures, Iowa City is carrying debt equal to roughly 26% of the allowable level. The following chart provides a historical view of Iowa City‟s debt in relation to the allowable debt level. Iowa City's internal fiscal policy was revised in April 2010 to specify that the "debt service levy shall not exceed 30% of the city levy in any one fiscal year”. The FY 2015-2016 budget includes a debt service levy that is approximately 24% of the total levy. The budget continues to reflect prudent borrowing practices, which help preserve financial flexibility and ultimately lower the cost of borrowing. Over the last several years, Iowa City has worked to reduce its debt load, which in turn has helped to lower property tax rates in the community. Issues on the Horizon This year‟s budget was again developed with an understanding that revenue sources in future years will be dramatically affected by 2013 reforms at the state level concerning commercial property taxes, the tax classification of multiple-family buildings, and the allowable growth percentage. The statewide changes will disproportionately affect growing communities with large multi-family residential markets like Iowa City. While the total effect of these reforms is uncertain, an early estimate places the potential cumulative lost revenue for Iowa City over the next ten years at up to $50 million. 0 50,000,000 100,000,000 150,000,000 200,000,000 250,000,000 300,000,000 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 *FY17 *FY18 General Obligation Debt by Fiscal Year Debt Limit (5% of Total Property Val.) Outstanding Debt at June 30 27 Thus, it is imperative that the City continues to pursue initiatives that reduce the overreliance on property tax revenue and ensure services are being delivered in the most efficient manner possible. Prudent financial decisions in recent years, including those that streamline operations, and reduced debt loads has provided the City some flexibility in dealing with declining property tax revenue, however, in order to maintain services at or near current levels this level of planning must continue. To do otherwise is to risk precipitous drops in service levels or rapidly increasing tax rates as the effects of state reforms are fully realized. While the state legislature intends that a portion of the revenue lost to cities through 2013 reforms will be „backfilled‟ by state funding, it has historically been the case in such situations that future state legislatures do not follow through with backfill funding. This budget continues the policy of contributing general fund balance in excess of 30% of expenditures to the emergency fund. The emergency fund is in part intended to be available in the event that the state does not continue backfill funding. Other potential uses for such emergency funds include disaster relief and mitigation funding; health care, insurance, or pension funding anomalies or emergencies; the avoidance of any defaults from the payment of long term or bonded debts; or any other financial emergency declared by the City Council. With the decreasing taxable percentage of commercial property, property tax rate increases would disproportionately affect residential property owners. Thus, covering the entire revenue shortfall through tax rate increases is not the most desirable option. Rather, it is more realistic that a combination of service cuts and revenue enhancements will need to be considered by the community. In the most recent general election, voters of Johnson County voted on a local option sales tax measure. While the measure narrowly passed among Iowa City voters, in order for the tax to be collected it must gain a majority vote in the contiguous cities of Iowa City, Coralville, North Liberty, University Heights, and Tiffin. The measure failed to gain a majority vote across these municipalities. In the coming months, City Council and staff will discuss the potential for a future local option sales tax election, and the timing of such an election were it to be pursued. The City‟s enterprise funds are in stable condition. Recent and ongoing capital investments in Water and Wastewater plants will provide a solid utility foundation; however aging distribution infrastructure necessitated the two year water rate increases adopted last year. Similarly, infrastructure and capital needs at the landfill necessitate a tipping fee increase as recommended in this budget. From a capital investment standpoint, the City is shifting focus from flood recovery and mitigation to infrastructure maintenance. Years of increasing construction costs and deferred maintenance make it imperative that the City invests in street overlays, water main repair and replacement, park and recreation facility maintenance, and similar ongoing preventative maintenance projects that improve services and pay financial dividends in the long run. This focus must be balanced with improvement projects that look to the future, including the downtown streetscape project and the First Avenue railroad grade separation. 28 Conclusion and Acknowledgements This budget document reflects Iowa City‟s focus on providing high quality municipal services in a fiscally responsible manner. It was crafted with guidance provided by the City Council through the Strategic Plan. Specifically, the budget takes another step forward in becoming more economically competitive in our region, while providing prudent levels of resources for valued services and capital projects that align with stated goals and can demonstrate positive returns for the community. The City‟s financial condition remains strong and our reserve levels provide sufficient flexibility in the event of unexpected conditions. Activities associated with further recovery from the recent recession and rebuilding from the 2008 flood are projected to provide economic stability in the region. While property tax reform will create funding challenges in the upcoming years, with proper planning and realistic priority setting the City will be in a position to achieve our long-term goals. In conclusion, I would be remiss if I did not acknowledge the efforts of our department heads, supervisors, and staff in submitting responsible spending plans for the coming year. I would like to specifically recognize the efforts of the Finance Department, led by Director Dennis Bockenstedt. Additionally, I would like to recognize the hard work and analysis of Budget Analysts Deb Mansfield and Nick Schaul, and Administrative Secretary Cyndi Ambrose. The compilation of this complex document requires a significant amount of work, which was largely performed by these four employees in the Finance Department. Sincerely, Thomas M. Markus City Manager 29 City of Iowa City, Iowa Strategic Plan Priorities After review and discussion, the City Council identified the following as their strategic planning focus for 2014-15: Fostering a more INCLUSIVE and SUSTAINABLE Iowa City through a commitment to: • Healthy Neighborhoods • A Strong Urban Core • Strategic Economic Development Activities • A Solid Financial Foundation • Enhanced Communication and Marketing It should be noted, that the City Council has placed an emphasis on making Iowa City more inclusive and sustainable. These two goals are intended to filter through all of the City’s activities and thus were not listed as a single isolated priority in the strategic plan. They are rather guiding principles that should be considered when working within each of the stated priorities. As in previous years, staff will prepare an Action Plan for City Council review and approval. The Action Plan will set forth specific goals, defined actions and designation of responsibilities. The status of implementation of the Action Plan will be reviewed on a regular basis with the City Council. Initiatives During the strategic planning session, the City Council identified several new initiatives that will be combined with on-going commitments from the 2012-13 Strategic Plan and incorporated into the new Action Plan for 2014-15. Those new initiatives include: Healthy Neighborhoods • Evaluate programs and methods to promote affordable housing including city specific and regional actions • Partner with the ICCSD regarding planned improvements to older schools and the development of new elementary schools that collectively contribute to stronger neighborhoods designed for long-term sustainability Strategic Economic Development Activities • Inform the City Council and the Iowa City community about current programs and services provided by City, Chamber of Commerce, ICAD and others to foster local business growth and economic development; and review duties and responsibilities of the various organizations engaged in economic development in Iowa City • Forge additional partnerships with the University of Iowa (Research Park, mixed use, etc.) • Examine enhancing the CDBG micro-enterprise loan program to demonstrate to the general public that Iowa City is committed to serving all populations and ensuring the long-term sustainability of the community. 30 Enhanced Communication and Marketing • Advance intent of Ad Hoc Diversity Committee recommendations and develop new programs/initiatives that directly respond to ongoing concerns • Increase the diversity of city staff and department leadership • Explore ways to facilitate and improve relations between city staff and minority residents • Achieve greater racial/ethnic diversity on city boards and commissions • Examine alternative approaches to delivering services and programs for senior citizens • Consider establishing council member “listening posts” on a regular basis in different parts of the city; consider the possibility of joint listening posts with representatives of other governing bodies • Meet on regular basis with members of the ICCSD board • Develop comprehensive communications plan and a marketing strategy for the community • Incorporate the 2013 Sustainability Assessment findings into operations and develop an associated action plan for the community. Strategic Plan and the Budget This FY 2016 budget was prepared with a strategic plan serving as a backdrop. In preparing the budget, the City recognized the impact that funding decisions would have on future progress to the organization’s stated priorities in the plan. As a result, this budget aims to provide resources that accomplish the following objectives: 1. Maintain the City’s core municipal services at levels that meet or exceed community expectations, and 2. Direct discretionary funding to projects and initiatives that directly align with the stated priorities of the Strategic Plan, and 3. Continues to strengthen the City’s strong financial foundation and enhance the budget document through the incorporation of best practices in the industry. Each year as the strategic plan is modified or updated, the City will incorporate such changes throughout the organization, including into the budget document. Through a continual improvement process that is guided by an organizational strategic plan, the City will continue to make progress toward the community’s stated goals and priorities. 31 City of Iowa City Other Planning Processes Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan, titled Iowa City 2030, was adopted in the summer of 2013; it presents a vision for Iowa City, provides a strategy for realizing the vision and sets policies for the growth and development of specific geographic areas of the city. The Comprehensive Plan guides decisions on planning and development issues as they arise. The plan evolves as amendments are made. The plan divides the community into ten planning districts. Detailed plans will be conducted for each planning district to address the unique issues, features and goals of the different parts of the city. This process involves extensive citizen participation so that the people of Iowa City help determine the future of their community. Once adopted by the City Council, the district plans become part of the Iowa City Comprehensive Plan. Airport Five-Year Strategic Plan - The Iowa City Municipal Airport exists to serve the general aviation needs of the greater Iowa City community. This strategic plan is to guide the direction of the Iowa City Municipal Airport for the period fiscal years 2011-2015. Through implementation of the 1996 Iowa City Municipal Airport Master Plan and FAA Airport Layout Plan, facilities will be maintained and upgraded to comply with the latest safety features and Federal Aviation Administration regulations. Fire Strategic Plan - In an effort to work toward self-improvement, the ICFD contracted with the Center for Public Safety Excellence (CPSE) to facilitate a method to document the department’s path into the future - this resulted in the development and implementation of a “Community- Driven Strategic Plan.” The strategic plan was written in accordance with the guidelines set forth in the CFA I Fire & Emergency Service Self-Assessment Manual 8th Ed., and is intended to guide the organization within established parameters set forth by the authority having jurisdiction. The CPSE utilized the Community–Driven Strategic Planning process to go beyond just the development of a document. It challenged the membership of the ICFD to critically examine paradigms, values, philosophies, beliefs and desires, and challenged individuals to work in the best interest of the “team.” Furthermore, it provided the membership with an opportunity to participate in the development of their organization’s long-term direction and focus. Members of the department’s external and internal stakeholders’ groups performed an outstanding job in committing to this important project and remain committed to the document’s completion. The Iowa City Fire Department’s Strategic Plan sets forth a comprehensive vision and mission statement that provides the agency with a clear path into the future. Additionally, this strategic plan identifies the core values that embody how the agency’s members, individually and collectively, will carry out the agency’s mission. In the following pages, the ICFD identifies its goals, objectives, and strategies that will allow the agency to realize its vision. 32 Capital Improvement Plan – The five-year capital improvement program is developed and updated annually through a process involving all City departments in the collection and review of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital replacement and capital expansion needs of the City in coordination with the City’s financial strengths. The first year of the City’s five-year capital improvement plan is integrated into the City’s financial plan in the Capital Projects fund section. Park Master Plan - The Iowa City Parks, Recreation and Trails Master Plan is intended to help meet the needs of current and future residents by positioning Iowa City to build on the community’s unique parks and recreation assets and identify new opportunities. The citizen- driven plan establishes a clear direction to guide city staff, advisory committees, and elected officials in their efforts to enhance the community’s parks system, open space, trails, recreation facilities, programs, and services. Iowa City Public Library Strategic Plan – The Library’s current strategic plan covers years FY11-FY15. The plan establishes the Library’s mission to be, “an innovative and responsive community center that supports lifelong learning, literacy, and access to the world of ideas.” The plan also establishes four primary goals including making the library easier to use and more accessible, improving visibility and awareness, developing partnerships, and providing resources to the community. A strategic planning process update was recently completed that will address library services in FY16 and beyond. Long Range Transportation Plan - The Long Range Transportation Plan is the transportation vision for the community in the same way that a comprehensive plan is the land use vision for a municipality. A comprehensive plan provides the basis for subsequent zoning and subdivision laws in a municipality, and the long range transportation plan should provide a similar basis for the programming of projects for all modes of transportation, specifically federally-funded transportation. The Long Range Transportation Plan should be consistent with the land use plans of individual entities that belong to Metro Planning Organization of Johnson County (MPOJC). The Long Range Transportation Plan is subject to a public comment process which assures that members of the public have had adequate opportunity to comment on the provisions of the proposed plan. The Plan should reflect priorities for the community that can be translated into politically and financially feasible transportation projects. Metro Bicycle Master Plan - The Johnson County Council of Governments (JCCOG) Metro Bicycle Master Plan outlines a strategy to create an accessible, coordinated, safe, and comfortable bike network that is bolstered by targeted education and encouragement programs, as well as enforcement and policy recommendations that expand the bicycle network. The scope of the plan includes the Urbanized Area and important links to surrounding areas. The process involved the coordination of plans from five communities, Johnson County, and the University of Iowa as well as a public input process. 33 City of Iowa City Citizens City Manager City Manager Communications Office Human Resources Human Rights Airport Operations Iowa City Municipal Airport City Attorney City Clerk Library Board Airport Commission Library Library Operations Library Foundation Fire Administration Emergency Operations Fire Prevention Training Police Administration Administrative Services Field Operations Parks & Recreation Administration Recreation Park Maintenance Cemetery Operations Finance Administration Accounting Purchasing Revenue Risk Management Information Technology Services Senior Center Neighborhood & Development Services Administration Economic Development Development Services Neighborhood Services Housing Authority Metropolitan Planning Organization of Johnson County Public Works Administration Engineering Services Streets Operations Wastewater Treatment Water Storm Water Operations Equipment Replacement Transportation Services Parking Public Transportation Refuse Collection Landfill City Council 34 City Clerk: Marian Karr Office Location: 410 E. Washington St. Phone: (319) 356-5043 Boards and Commissions: The Citizens Police Review Board, based on a citizen initiative, was established in 1997. The board reviews police policies, procedures, and practices and may recommend modifications to them. The CPRB also reviews reports prepared after investigation of complaints about alleged police misconduct and then issues its own written report. The Board is also required to maintain a central registry of complaints and holds at least one community forum each year for the purpose of hearing citizens’ views on the policies, practices and procedures of the Iowa City Police Department. City Clerk Personnel: FY2014 FY2015 FY2016 Total FTEs 4.00 4.00 4.00 CITY CLERK MISSION STATEMENT The City Clerk is the official recordkeeping office of the City, performing recordkeeping duties as prescribed by State Law, the City Charter, and the Municipal Code. DEPARTMENT DESCRIPTION The City Clerk is appointed by the City Council, reports directly to the Council and attends all City Council meetings. The City Clerk is charged with custody of deeds, contracts, and abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions, minutes, and the City Code. The office publishes public notices, ordinances, and minutes as required by law. The City Clerk's office assists both staff and the general public in researching information. Taxi company licenses and driver authorization, dancing permits, outdoor service areas, cigarette licenses, beer/liquor licenses, and cemetery deeds are issued from the Clerk's office. City subdivision files, project files, the Domestic Partnership Registry, and an index of Council proceedings are also maintained in the office. The Clerk's office also provides staff support for the Citizens Police Review Board (CPRB). 35 City Attorney: Eleanor Dilkes Office Location: 410 E. Washington St. Phone: (319) 356-5030 City Attorney Personnel: FY2014 FY2015 FY2016 Total FTEs 5.60 5.50 5.50 CITY ATTORNEY MISSION STATEMENT The City Attorney’s Office represents the City in court litigation and provides legal advice, opinions, and services to City staff, boards, and commissions. DEPARTMENT DESCRIPTION The City Attorney is appointed by the City Council and works at the direction of the City Council. The City Attorney supervises the City Attorney's Office, including four Assistant City Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City Manager, the various City departments and staff, and most City commissions, committees and boards. The City Attorney also reviews and approves proposed City ordinances, resolutions, contracts, and other legal documents; oversees property acquisition needed for public improvements; prepares legal opinions for Council and City staff; and represents the City in litigation in which the City is involved, including violations of City ordinances. 36 City Manager: Tom Markus Office Location: 410 E. Washington St. Phone: (319) 356-5010 City Manager Personnel: FY2014 FY2015 FY2016 Total FTEs 17.63 16.63 15.50 CITY MANAGER MISSION STATEMENT The City Manager strives to ensure City services are provided in an efficient, responsible manner. Through effectively managing the City’s operating departments, the City Manager seeks to implement policy that is consistent with the preferences of Iowa City’s citizens, as reflected in the direction provided by the City Council. Further, the City Manager provides Council with information needed to make informed policy decisions. DEPARTMENT DESCRIPTION The City Manager is the chief administrative officer for the City and is appointed by the City Council, managing the City’s day-to-day operations under broad policy direction from Council. The City Manager supervises the activities of all City departments and advises the City Council on matters relating to planning, development, and municipal operations. The Communications Office serves as the central point of contact for internal and external communications at the City. The communications team coordinates media efforts and informational and promotional campaigns for the City, maintains the City’s website and intranet, utilizes social media to promote City events and programs, and supervises the Cable Television activities. The Cable Television activities were transferred from an Enterprise Fund to the General Fund in fiscal year 2016. The Human Resources division provides services in the areas of employee & labor relations, collective bargaining, civil service compliance, employee benefits administration, recruitment of prospective employees, personnel policy development & administration, and administration of applicable employment laws. The Human Rights division enforces antidiscrimination laws, conducts trainings, and serves as staff to the Human Rights Commission. City Manager’s Office Divisions General Fund: Enterprise: City Manager ● Communications Communications Office Office Human Resources Human Rights 37 Finance Director: Dennis Bockenstedt Office Location: 410 E. Washington St. Phone: (319) 356-5050 FINANCE DEPARTMENT Finance Department Divisions: General Fund : Internal Service: Administration ● Information Technology Services Accounting ● Risk Management Purchasing ● Purchasing Revenue MISSION STATEMENT It is the mission of the Finance Department to provide quality services to residents and to safeguard City assets. The role of the Finance Department is to support the operating departments in achieving their program objectives utilizing effective and efficient financial planning, reporting, and central support systems. DEPARTMENT DESCRIPTION Finance Administration provides direction and administrative support to departmental operating divisions. It supervises the preparation and dissemination of financial data for use by City Council and staff in making managerial decisions and coordinates the annual budget process. Administration also oversees the City’s Health & Dental Reserves as Internal Service Funds which are maintained for permanent employees’ health care coverage through the City’s self- insurance plan. Finance Administration also manages the City’s Employee Benefits Fund which is a Special Revenue Fund that collects property taxes levied for the purpose of funding public employee benefits such as IPERS, MFPRSI, health insurance, dental insurance, Social Security and Medicare, as well as other similar benefits. 38 Finance Department Personnel*: FY2014 FY2015 FY2016 Total FTE’s 38.06 35.18 35.78 The Accounting Division provides processing and reporting of all financial transactions for the City of Iowa City. The division also provides financial controls for departments to help ensure proper stewardship of public funds. Accounting provides services that support management decisions through timely and accurate processing and reporting of payroll, accounts payable, accounts receivable, and cash transactions. The Purchasing division provides quality service to City departments, protects the City’s legal interests, and acts responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of open competition and the impartial and fair treatment of vendors. This division also operates the Central Services Internal Service Fund that manages the City’s mail and copier operations and other central functions. The Revenue division is responsible for the customer service, billing, and collection procedures for 25,500 City of Iowa City utility accounts and 200 Landfill accounts. The division also records and reconciles all City receipts and banking activity. The Information Technology Service (ITS) division provides server management, legacy system management, software development, system integration, desktop computer management and support, data network design and management, website application development and management, City phone systems support, and fiber optic network design and management. The Risk Management division is responsible for managing the City’s property and casualty risks and selecting prudent and cost effective solutions to minimize the financial impact of losses to the City. Risk Management also coordinates the City’s safety and OSHA programs. 39 Police Chief: Chief Sam Hargadine Office Location: 410 E. Washington St. Phone (Front desk/non-emergency): (319) 356-5275 IOWA CITY POLICE DEPARTMENT Police Department Divisions: Administration Administrative Services Field Operations MISSION STATEMENT The mission of the Iowa City Police Department is to protect the rights of all persons within its jurisdiction to be free from crime, to be secure in their possessions, and to live in peace. By pursuing the goals of education, prevention and enforcement, it is the primary objective of the Iowa City Police Department to pursue the ideal of a community free from crime and disorder in a fair, responsive, collaborative and professional manner. DEPARTMENT DESCRIPTION The Administration division oversees the Department’s 82 sworn officers and 23 non- sworn personnel. Administration is responsible for the management of the Department’s two operating divisions, Field Operations and Administrative Services. The Administrative Services division supports or provides services to Field Operations. In addition, Administrative Services provides support activities to groups and organizations throughout the City. Administrative Services consists of Records, Property and Evidence, Computer Operations, Training / Accreditation, Crime Prevention, Planning and Research, Animal Control, and Community Relations. 40 Police Department Personnel: FY2014 FY2015 FY2016 Total FTEs 105.00 105.00 105.00 The Field Operations division is the part of the police department normally associated with the provision of police services. Field Operations consists of the Patrol and Investigations Sections. 41 IOWA CITY FIRE DEPARTMENT Fire Chief: John Grier Administrative Office Location: 410 E. Washington Street Phone (Administration/non-emergency): (319) 356-5260 Fire Department Divisions  Fire Administration  Emergency Operations  Fire Prevention  Fire Training MISSION STATEMENT The mission of the Iowa City Fire Department is to protect our community by providing progressive, high quality emergency and preventive services. DEPARTMENT DESCRIPTION The Iowa City Fire Department is dedicated to providing the community progressive, high quality emergency and preventive services. Sixty-four full-time firefighters provide fire, medical, technical rescue, and hazardous materials emergency response to approximately 68,000 residents in the 24.4 square-mile incorporated area of Iowa City, including the University of Iowa main campus. The department operates from four fire stations and staffs four engine companies, one truck company, and a command vehicle. The Iowa City Fire Department collaborates with many other fire protection agencies at the local, state, and federal levels. Specialty areas include: Fire Investigations, the Johnson County Hazardous Materials Response Team, and Special Operations Response Team. The department is organized into four functional program divisions: Fire Administration, Emergency Operations, Fire Prevention, and Fire Training. 42 Iowa City Fire Department community projects include: fire safety education, fire station tours, juvenile fire setters intervention, a mobile fire safe house, a mobile fire sprinkler trailer, ride-along program, the Safety Village, and is a co-leader with Mercy Hospital of the Johnson County SAFE KIDS Coalition. The department’s community-driven strategic plan for fire protection services will guide the department’s path into the future. Fire Administration is responsible for all departmental activities, accreditation, the purchase and maintenance of computer hardware & software, and building maintenance. The department attained reaccredited agency status through the Commission on Fire Accreditation International in 2013. The reaccreditation process is currently underway. Emergency Operations services include fire suppression, emergency medical services, technical rescue, and hazardous materials response. The Fire Department responds to over 5,000 emergency incidents annually. Fire Prevention provides proactive prevention services, such as fire safety inspections of commercial and University properties, site plan reviews, and fire and environmental safety education. Fire Training plans, develops, and coordinates in-house training activities with the assistance of the 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. Fire Department Personnel: FY2014 FY2015 FY2016 Total FTE’s 65.0 64.0 64.0 43 Parks & Recreation Director: Mike Moran Parks Division Office Location: 2275 South Gilbert Street Phone: (319) 356-5107 Recreation Division Office Location: 220 South Gilbert Street Phone: (319) 356-5100 DEPARTMENT OF PARKS & RECREATION MISSION STATEMENT Provide a high-quality level of leisure time opportunities, increase the number of people served, improve the quality of program delivery, and advocate the benefits of recreational involvement to the general public. We strive to enhance the quality of life for residents of Iowa City by providing cost-effective, quality programs and services, facilities, parks, open spaces, and information as an essential link in creating a dynamic, vital community. Parks & Recreation Divisions Administration Parks Maintenance Recreation Cemetery Operations DEPARTMENT DESCRIPTION The Parks & Recreation Administration division oversees the operation of the Parks Maintenance, Recreation, and Oakland Cemetery Divisions. The division also manages City Hall maintenance operations (Government Buildings), and supports the City’s Farmers Markets. The Recreation division manages the operation of the City’s recreation facilities and programs. The City offers programs in youth & adult sports, aquatics, culture & art programs, and special populations involvement programs designed for persons of all ages with special needs. The division also helps organize the annual Farmer’s Market and Market Music programs. 44 Boards and Commissions: A nine member Parks and Recreation Commission is appointed by the City Council to recommend and review policies, rules, regulations, ordinances and budgets relating to parks, playgrounds, recreational centers and cultural functions of the city and make such reports to the City Council as the Commission deems in the public interest. Parks & Recreation Personnel: FY2014 FY2015 FY2016 Total FTEs 44.25 44.25 43.75 The Park Maintenance division oversees the maintenance of the City’s green space and 43 designated parks. Duties include: cleaning, repairing, and maintaining park shelters; mowing, snow and ice removal; and repair of park fixtures such as picnic tables and garbage racks. Staff also assist organized sports groups through the operation of lighting and irrigation systems. Staff prepare community gardens and manage dog parks, City Park’s carnival rides, and the City’s disc golf course, among others. This division also oversees Forestry and Central Business District maintenance operations. The Cemetery Operations division occupies 40+ acres adjacent to the western edge of Hickory Hill Park. There have been an estimated 18,000 interments in the cemetery to date. Staff maintain all cemetery grounds, buildings, equipment, and snow route. Staff assist family members and funeral homes regarding funeral arrangements, manage billing and maintain records, and assist with genealogy requests. 45 Library Director: Susan Craig Location: 123 South Linn Street Phone: (319) 356-5200 LIBRARY ICPL Hours of Operation: Mon-Thurs: 10 am – 9 pm Friday: 10 am – 8 pm Saturday: 10 am – 6 pm Sunday: 12 pm – 5 pm MISSION STATEMENT The Iowa City Public Library is an innovative and responsive community center that supports lifelong learning, literacy, and access to the world of ideas. The Library values and is committed to: intellectual freedom, excellence in customer service, community building, working collaboratively, minimizing barriers to use, providing a welcoming environment, and a well-trained staff. DEPARTMENT DESCRIPTION The Iowa City Public Library is the busiest public library building in the state of Iowa. On average, over 225 people enter the building every hour and an average of over 4,300 items are checked out each day. Five public meeting rooms are booked more than 2,100 times a year for a variety of community uses. Programs for children are offered almost every day and in-house computer and wireless use is over 211,000 per year. Online access at www.icpl.org makes collections and information available 24/7. Iowa City Public Library Divisions: Library Operations Library Foundation 46 Boards and Commissions: Nine-member Board of Trustees appointed by the City Council with powers to set policy, employ a Director and staff, expend tax funds allocated by the City Council, contract with other jurisdictions, and receive and spend gift funds and other revenues. Library Personnel: FY2014 FY2015 FY2016 Total FTEs 45.13 45.13 44.77 The Library is governed by a semi-autonomous nine-member board of trustees; which is empowered by state law and city ordinance to set policy, determine goals and objectives, direct the use of monies appropriated or gifted to the Library, and to employ staff. Services are offered to residents of Iowa City and, through contract, residents of University Heights, Hills, and rural Johnson County. Reciprocal agreements with other public libraries across Iowa provide for a sharing of services through the Open Access Program. The Library also contracts with the University of Iowa to provide access to children’s literature materials for education and library science students & faculty. Approximately 82% of funding comes from Iowa City tax support which includes a voter approved $.27 levy (per $1,000 taxable valuation). Other major funding sources include contracts for service, library fines, gifts, and building rent. The Iowa City Public Library is separated into two budgetary divisions: Library Operations and the Library Foundation. Operations accounts for Library programs, services, materials, and building maintenance. The Library Foundation’s budget accounts for personnel costs in the Iowa City Public Library Friends Foundation development office. These expenditures are fully reimbursed by the Foundation. 47 Senior Center Coordinator: Linda Kopping Location: 28 South Linn Street Phone: (319) 356-5220 SENIOR CENTER Senior Center Hours of Operation: Business Hours Extended Member Hours 8 AM - 5 PM, 7 AM – 7 PM, Monday – Friday Monday - Thursday 7 AM – 5 PM, Friday Building hours are 10:30 AM – 1:30 PM, often extended to Saturday & Sunday accommodate evening and weekend programming. Please see Calendar of Events for program schedule. MISSION STATEMENT The mission of the Senior Center is to promote optimal aging among older adults by offering programs and services that promote wellness, social interaction, community engagement, and intellectual growth. The Center serves the public through intergenerational programming and community outreach. DEPARTMENT DESCRIPTION Establishing social connections, keeping active physically and mentally, and maintaining contact with the community are cornerstones of optimal aging, and they are what we do best at The Center. Establishing Social Connections Social interaction and engagement is an essential component of all programming. Classes, programs, special events, performance groups, volunteer activities, clubs, and organizations all incorporate time for participants to interact with each other. 48 Boards and Commissions: The Senior Center Commission is comprised of seven members with renewable three-year terms. Six members are appointed by the City Council. The seventh at-large member must be a Johnson County resident living outside of Iowa City. This person is appointed by a majority vote of the six Council appointees. Duties and powers of the Commission include serving in an advisory role to the City Council with regard to the needs of the Senior Center. Commission members make recommendations on policies and programs and join staff and other interested persons in seeking adequate financial resources for the operation of The Center. They encourage full participation of older adults in Center programs and activities and work to ensure that The Center is well integrated into the community. Commissioners encourage partnering with other organizations to meet the needs of older adults; serve in an advocacy role with regard to the needs of older adults; and assist the City Manager in the evaluation of personnel. Senior Center Personnel: FY2014 FY2015 FY2016 Total FTEs 6.50 6.50 6.50 Keeping Active, Physically and Mentally Classes: The Center provides abundant educational opportunities. Classes cover everything from literature and fitness to video production, music, and art education. They are taught by knowledgeable volunteers and independent contractors. All are non- credit with no tests or educational prerequisites. Volunteer Service: Center volunteers work as teachers, leaders, project directors, building supervisors, or special project volunteers. They play a critical role in the successful operation of The Center. Notably, this type of volunteering can bring a sense of purpose or meaningfulness to a person’s life. Maintaining Contact with the Community Community Services Offered at The Center: The AARP Tax Aide Program, University of Iowa Counseling Services, Volunteer Lawyers, Senior Health Insurance Information Program, Visiting Nurses Association, Senior Nutrition Program, and Respecting Your Wishes all ensure that the community comes into The Center. The Center Reaches Out to the Community: Center volunteers share information about The Center and conduct fundraising activities in a variety of venues. Performances by music, theater, choral, dance and poetry groups are regularly scheduled throughout the community. Performances benefit both the performers and the audience. Performers share their talents with the community and maintain or expand mental fitness and social connections. Viewers enjoy entertainment in an environment that promotes social interaction. 49 Neighborhood and Development Services Director: Douglas Boothroy Office Location: 410 E. Washington St. Phone: (319) 356-5120 DEPARTMENT OF NEIGHBORHOOD & DEVELOPMENT SERVICES MISSION STATEMENT The mission of the Department of Neighborhood & Development Services is to protect the health, safety, and welfare of the general public through the enforcement of a broad range of public health and safety regulations (i.e., zoning, nuisance, building codes, rental housing, environmental, etc.). The department is responsible for providing affordable housing opportunities through the Housing Choice Voucher, Public Housing, and Homeownership programs. Neighborhood & Development Services Divisions General Fund Enterprise Fund Administration Housing Authority Development Services Neighborhood Services Economic Development Special Revenue Fund Metro Planning Organization of Johnson County DEPARTMENT DESCRIPTION Neighborhood & Development Services (NDS) includes the following General Fund divisions: NDS Administration, Neighborhood Services, Economic Development, Development Services, and the Metro Planning Organization of Johnson County. The Iowa City Housing Authority, also part of NDS, is funded with federal grants; this division is found in the Enterprise Fund section of this budget. 50 Neighborhood and Development Services Administration Administration supports departmental divisions to provide high quality, proactive services and programs that protect and enhance the quality of life for all citizens through opportunities for affordable housing and the equitable, timely, and effective enforcement of land use regulations while conserving the integrity of neighborhoods. Sustainability Services is committed to sustainability as one of the overarching principles guiding the City’s strategic plan. The Sustainability Coordinator helps ensure that our public services and planning efforts are rooted in sustainable principles by implementing energy conservation programs, green infrastructure projects with include native plants, trails, public art and wildlife habitat. Greenhouse emissions from local government operations and the community as a whole are tracked along with other sustainability metrics. The City has also many partnerships and projects with the University of Iowa, enhancing the ability to broaden the work on sustainability within the community. Development Services Building Inspection enforces a number of codes and ordinances which relate to new construction and the maintenance of existing structures in order to protect the health and safety of the general public, and is entirely supported by permit and inspection-related fees. This activity issues building permits for new construction, additions, alterations and repairs, sign and professional permits including mechanical, plumbing, fire sprinkler, and alarms. All building site plans are reviewed and inspections are conducted to ensure safe and proper construction in adherence with code. The Building Inspection activity also enforces zoning ordinances and responds to complaints of nuisance-related ordinance violations. Urban Planning coordinates preparation of the Comprehensive Plan; including district plans that focus on development, redevelopment, preservation and conservation issues within the city’s ten neighborhood districts. Drafting of these plans includes extensive citizen participation through public planning workshops, surveys and interviews with property owners, developers, realtors, environmental organizations and neighborhood groups. This activity also promotes sustainable growth and development within the city by establishing comprehensive plans and associated policies and regulations that ensure that the best qualities of the city’s residential, commercial, and employment areas are preserved and supported while promoting new development opportunities that will create long term value for the community. Urban Planning also fulfills state statutory requirements pertaining to zoning, development, and historic preservation. Neighborhood Services Housing Inspection inspects more than 18,000 rental units biannually, working with property owners, managers, and tenants to ensure conformance with the Iowa City Housing Code. Code language establishes minimum health and safety standards considered necessary to protect and promote the welfare of tenants and the general public. This activity also enforces zoning ordinances and responds to complaints of nuisance-related ordinance violations. 51 Other Shared Revenue grants, including Jumpstart Iowa, Hazard Mitigation Grant Project Buyout, and Supplemental Community Development Block Grants provide assistance to business and residential flood recovery efforts. The Self-Supporting Municipal Improvement District (SSMID) collects and remits a property tax collected in a special taxing district that is used to promote the downtown development district. Neighborhood Outreach supports and encourages citizens to help shape the future of their neighborhood. By assisting in the establishment of neighborhood associations, and coordinating with 33 neighborhood associations, this activity seeks to encourage action by providing ideas and resources that help associations address their needs and interests within the goals of the larger community. Human Services makes annual allocations to the area’s human service agencies. Staff coordinates with United Way of Johnson County and the Housing and Community Development Commission in providing recommendations for the allocation of these funds. Human Services also manages the donation stations for homeless citizens. The Iowa City Housing Authority (ICHA) acts as a community leader for affordable housing, family self-sufficiency, and homeownership opportunities. We provide: Information & Education, Housing Assistance, Public & Private partnership opportunities. The ICHA also manages the operations of the Peninsula Apartments reported in the Special Revenue Funds – Peninsula Apartments Fund. Community Development is committed to providing Iowa City residents with access to safe and affordable housing, jobs and services to promote the general economic prosperity and welfare of Iowa City. This is accomplished by coordinating efforts with local agencies, businesses, nonprofit organizations and other community partners, and by administering and coordinating activities relating to city, state, and federal housing and community and economic development programs. This activity also oversees the following programs budgeted in the Special Revenue Funds: The Community Development Block Grant (CDBG) program and CDBG Rehab are federally funded programs for community and economic development. Staff makes assessments of community employment opportunities, housing, and services for low and moderate income residents, and use CDBG funds to fulfill identified needs. The HOME Investment Partnership program is a federally funded program through the US Department of Housing & Urban Development (HUD). The program provides safe, decent, affordable housing. Economic Development Economic Development researches, compiles, and analyzes demographic and economic data in order to recommend, implement, and advocate policies and programs designed to further the economic development of Iowa City. Staff members work closely with the Chamber of Commerce, Iowa City Area Development Group (ICAD), University of Iowa, and others in promoting the City as a viable business location. They assist developers and prospective companies with commercial and industrial development projects. Staff advises the City Council, boards and commissions regarding economic development projects and proposals. 52 The Metropolitan Planning Organization of Johnson County (MPOJC) is the County-wide planning organization for Johnson County, Iowa. Assistance is provided to MPOJC member agencies in three specific program areas: transportation planning, transportation assistance to small communities, and general human service issues. Boards and Commissions:  The Planning and Zoning Commission is charged with drafting and implementation of the zoning code and subdivision regulations in accordance with the Comprehensive Plan. Commission members review annexations and requests for rezoning and subdivision; making a final recommendation to City Council.  The Board of Adjustment reviews requests for special exceptions, variances and other appeals pertaining to the zoning code.  The Historic Preservation Commission conducts studies and implements regulations designed to promote the preservation of historic landmarks and districts.  The Public Art Advisory Committee administers the Public Art Program by determining the placement of public art, the type of art to be used in a specific project, and the artist to be engaged; overseeing the acceptance of gifts of art; overseeing the maintenance and disposition of public art; and overseeing expenditures of the Public Art Program budget.  Housing and Community Development Commission assesses and reviews policies and planning documents related to the provision of housing, jobs, and services for low and moderate income residents, reviews policies and programs of the 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. Neighborhood & Development Services Personnel: FY2014 FY2015 FY2016 Total FTEs 44.89 41.27 41.37 Neighborhood & Development Services is a new department beginning in FY2016. The old departments of Housing & Inspection Services and Planning & Community Development were combined. 53 Public Works Director: Rick Fosse Administrative Office Location: 410 E. Washington St. Phone: (319) 356-5141 PUBLIC WORKS DEPARTMENT Public Works Department Divisions General Fund: Administration ● Engineering Special Revenue: Streets Operations (Road Use Tax Fund) Enterprise: Wastewater Treatment ● Water Refuse Collection ● Landfill Storm Water Internal Service: Equipment MISSION STATEMENT The Public Works Department exists to provide the essential infrastructure and services necessary for the health, safety, and welfare of our community. These services are provided in a manner that will enhance the quality of life of our citizens today and for generations to come. DEPARTMENT DESCRIPTION The Public Works Department is comprised of nine operational areas which operate from various locations throughout the city. The Public Works Administration division manages the activities of the nine divisions. Administration also oversees the Energy Efficiency & Conservation Block Grant reported in the Special Revenue Funds – Energy Efficiency & Conservation Block Grant Fund. The Engineering division performs work in connection with all municipal public works improvements including bridges, roads, sanitary sewers and stormwater systems and is a General Fund account funded primarily through property tax revenue. Engineering staff review subdivision plans, design public works improvement projects, perform survey work, and inspect the construction of public works projects and subdivision improvements. The Streets Operations division is funded by the Road Use Tax. The Streets Division is responsible for the maintenance of the City's street system. The work duties include maintenance and repair of the City's concrete and asphalt streets, street sweeping, leaf vacuum program and snow plowing. 54 Public Works Personnel: FY2014 FY2015 FY2016 Total FTEs 153.60 154.60 150.50 The Wastewater Treatment division ensures the public health and safety of the citizens of Iowa City and locally protects the Iowa River as a water resource for the people of Iowa. The division provides proper care, operation, and maintenance of City wastewater and storm water collection systems, treatment plants, and the local environment. The division is supported primarily through user fees. The Water division is responsible for maintaining clean, safe drinking water for the community. Because of the many water sources on two water well sites, Iowa City has the ability to provide an excellent blend of high quality water as well as an abundant capacity. The division produces and distributes high quality water in a quantity sufficient to meet the residential, commercial, industrial, and firefighting needs of the City. The division is supported primarily through user fees. The Refuse Collection division protects the health safety and welfare of our community by providing prompt and safe curbside collection of waste materials. The division is supported primarily through user fees. The Landfill division serves Johnson County, Kalona and Riverside. Each year, the landfill takes in about 125,000 tons of trash. Trash is landfilled according to stringent federal and state regulations to ensure that environmental protection is in place. The division is supported primarily through user fees. The Storm Water Management division is administered by the Engineering Division of the Public Works Department. The City of Iowa City has developed programs to reduce the discharge of pollutants carried by storm water into our local waterways. Revenue to support its mission is derived from monthly stormwater utility fees collected from local residents and businesses. The Equipment division provides repair, preventive maintenance and equipment management services for all major City-owned vehicular equipment with the exception of Transit buses. Fueling services are also the responsibility of the Equipment Division, along with acquisition of new vehicles/equipment and disposition of replaced vehicles/equipment. The division operates as an internal service fund and is supported through chargebacks to City divisions. 55 Transportation Services Director: Chris O’Brien Parking Office Location: 335 Iowa Avenue Phone: (319) 356-5096 Transit Office Location: 1200 South Riverside Dr. Phone: (319) 356-5151 www.ebongo.org Transportation Services Personnel: FY2014 FY2015 FY2016 Total FTEs 77.50 77.50 74.25 TRANSPORTATION SERVICES Transportation Services Department Divisions: General Fund: Public Transportation Enterprise Funds: Parking Public Transportation MISSION STATEMENT The Iowa City Transportation Services Department is committed to providing convenient, safe parking options, safe and courteous transit services, and quality customer service to the citizens and visitors of Iowa City. DEPARTMENT DESCRIPTION The Transportation Services Department manages the City’s Parking and Public Transportation divisions. Both divisions are self-supporting enterprise funds; the Public Transportation division was transferred out of the General Fund and into its own enterprise fund starting in fiscal year 2013. The Parking division consists of Administration, On-street, Parking Lot, and Parking Ramp operations. The division oversees the operation of four parking structures with 2,486 off-street spaces, 1,302 on-street and surface parking lot spaces, and 148 designated motorcycle/scooter spaces. The Public Transportation division consists of Administration, Mass Transit Operations, Fleet Maintenance, and Court Street Transportation Center management. The division operates and maintains a 27 bus fleet serving 19 routes during weekday peak service, as well as contracting with Johnson County SEATS for paratransit service. The Court Street Transportation Center is maintained and operated by the Transit Division. 56 Operations Specialist: Michael Tharp Location: 1801 S. Riverside Drive Phone: (319) 356-5045 Airport Personnel: FY2014 FY2015 FY2016 Total FTEs 1.00 1.00 1.00 AIRPORT VISION STATEMENT The Iowa City Municipal Airport, through the direction of the Airport Commission, will provide a safe, cost-effective general aviation airport that creates and enriches economic, educational, health care, cultural, and recreational opportunities for the greater Iowa City area. MISSION STATEMENT The mission of the Iowa City Municipal Airport is to support the strategic goals of the City of Iowa City and to meet the needs of its stakeholders. DEPARTMENT DESCRIPTION Iowa City’s Municipal Airport is a general aviation airport located in the southwest part of Iowa City. It is the oldest, continuously operating airport west of the Mississippi. Of the 113 pubic airports in Iowa, the Iowa City Municipal Airport is one of the busiest general aviation airports in the state. A Fixed Base Operator on the airfield provides fuel service, aircraft maintenance, flight instruction, and charter services. The airport has approximately 30,000 take-offs and landings annually and sold over 270,000 gallons of jet fuel and aviation gasoline to aircraft operators in FY2014. Airport staff is responsible for daily operation and maintenance of all airport facilities, including 59 T-Hangars, 6 corporate hangars, other airfield buildings, runways and equipment. The Operations Specialist staffs an administrative office, manages leased areas and contracts, plans and oversees airport-related capital improvements. 57 Non-Budgetary Funds General Fund Special Revenue Funds Debt Service Fund Permanent Funds Enterprise Funds Capital Projects Fund Internal Service Funds General (10**) Community Development Block Grant (2100) Debt Service (50**) Perpetual Care (6001)Parking (710*)Capital Projects Equipment (810*) HOME Grant (2110)Transit (715*)Risk Management Services (8200) Road Use Tax (2200)Wastewater Treatment (720*) Information Technology Services (830*) Other Shared Revenues (2300)Water (730*)Central Services (8400) Energy Efficiency & Conservation Block Grant (2310) Refuse Collection (7400) Health Insurance (8500) UniverCity (2315)Landfill (750*)Dental Insurance (8600) Metro Planning Organization of Johnson County (2350) Airport (7600) Employee Benefits (2400) Stormwater Management (7700) Agency Funds Peninsula Apartments (2510) Cable Television (78**)Project Green (9102) Tax Increment Financing (26**) Public Housing Authority (79**) General Rehabilitation & Improvement Program (2810) Self-Supporting Municipal Improvement District (2820) Major funds City of Iowa City Fund Structure Budgetary Funds 58 BUDGETARY FUND STRUCTURE A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds  The General Fund is the City’s primary operating fund and includes activities in the following areas: general government administration, public work administration, public safety, cultural and recreational activities, community and economic development.  Special Revenue funds account for proceeds from specific sources (other than those accounted for within capital projects funds) which are usually required by law or regulation to be accounted for in separate funds and to be expended for specific purposes. Examples include the employee benefits tax levy; Community Development Block Grant (CDBG), Road Use Tax receipts; activities of the Metropolitan Planning Organization of Johnson County (formerly known as JCCOG), taxes generated for a Self-Supporting Municipal Improvement District (SSMID), and tax increment financing (TIF) property tax receipts.  The Debt Service Fund accounts for principal and interest payments on the City’s general long-term debt. Funding is provided by the debt service property tax levy, transfers from Water Operations, and loan repayments.  Capital Project funds account for the acquisition and/or construction of major facilities and assets in excess of $25,000.  Permanent funds account for resources in which the entity is restricted to expending earnings and not principal for purposes that support a specific program. The City has one permanent fund, the Perpetual Care fund, which supports the City’s cemetery. Proprietary Funds  Enterprise funds are primarily self-supporting in that they are financed by program and/or user fees for the services provided. Such functions for the City of Iowa City include Parking, Transit, Wastewater Treatment, Water, Refuse / Solid Waste, Landfill, and Storm Water Management. The Iowa City Airport, Cable Television, and Iowa City Housing Authority are also classified as enterprise funds. The Iowa City Airport is not self- supporting at this time and receives $100,000 property tax subsidy each year. Cable Television is funded through a non-exclusive franchise agreement. The Iowa City Housing Authority’s primary funding source is through the Department of Housing and Urban Development (HUD)’s federal grant and voucher programs.  Internal Service funds (non-budgetary) are also self-supporting and financed on a cost- reimbursement basis through charges to the departments and divisions (budgetary units) which utilize their goods and services. Such activities are not reportable, based on the State of Iowa’s budget filing requirements, nor are they reflected in the government-wide financial statements. Funds in this category include Equipment, Information Technology Services, Risk Management, Central Services, and the Health and Dental Reserves. Fiduciary Funds  Agency funds (non-budgetary) are fiduciary funds that account for resources held for the benefit of parties outside the city government. For this reason, agency funds are not appropriated through the budget process, nor are they reflected in the government-wide financial statements. The City has one agency fund presented, Project Green. Agency funds do not report revenues and expenditures; they only report assets and liabilities. 59 City Council Neighborhood & Development Services NDS Administration Development Services City Clerk Neighborhood Services Economic Development City Attorney Housing Authority City Manager Parks & Recreation City Manager Parks & Recreation Administration Communications Office Recreation Administration Human Resources Park Maintenance Human Rights Cemetery Operations Finance Finance Administration Library Accounting Library General Purchasing Library Foundation Revenue Police Senior Center Police Administration Police Administrative Services Police Field Operations Fire Public Works Fire Administration Public Works Administration Fire Emergency Operations Engineering Services Fire Prevention Fire Training Transportation Services Public Transportation Debt Service Finance Finance Administration Departments & Divisions by Fund General Fund Debt Service Fund 60 CDBG Fund Peninsula Apartments Fund Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Housing Authority HOME Grant Fund Tax Increment Financing Fund Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Economic Development Road Use Tax Fund General Rehabilitation & Imprv Program Public Works Neighborhood & Development Services Streets Operations Neighborhood Services Other Shared Revenues Fund Self-Supporting Municipal Imprv District Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Neighborhood Services Energy Efficiency & Conservation Block Grant Public Works Public Works Administration UniverCity Fund Neighborhood & Development Services Neighborhood Services Metro Planning Organization of Johnson County Neighborhood & Development Services Metro Planning Organization of Johnson County Employee Benefits Fund Finance Finance Administration Perpetual Care Parks & Recreation Cemetery Operations Departments & Divisions by Fund Special Revenue Funds Permanent Funds 61 Parking Fund Landfill Fund Transportation Services Public Works Parking Operations Landfill Operations Transit Fund Airport Fund Transportation Services Airport Operations Public Transportation Airport Operations Wastewater Treatment Fund Storm Water Management Fund Public Works Public Works Wastewater Treatment Storm Water Water Fund Refuse Collection Fund Public Works Public Works Water Operations Refuse Collection Cable Television Housing Authority Fund City Manager Neighborhood & Development Services Communcations Office Housing Authority Equipment Fund Central Services Fund Public Works Finance Equipment Purchasing Risk Management Services Fund Health Insurance Fund Finance Finance Risk Management Finance Administration Information Technology Services Fund Dental Insurance Fund Finance Finance Information Technology Services Finance Administration Departments & Divisions by Fund Enterprise Funds Internal Service Funds 62 FINANCIAL SUMMARY Preparation of the Financial Plan Financial and Fiscal Policies Long Range Financial Planning All Funds Fund Balance Summary Revenue Summary Expenditure Summary Inter Fund Transfer Schedules Personnel Full Time Equivalents (FTE) F Y 2 0 1 6 PREPARATION OF THE FINANCIAL PLAN Introduction This Three-Year Financial Plan is for fiscal years FY2015 through FY2017, which begins July 1 and ends June 30. The Financial Plan includes the current year revised budget, the one-year annual budget as required by Iowa Code, and provides an additional projection year as a planning tool. The purpose of the overview is to disclose the basis on which the financial plan has been prepared. The role of a government's operating budget differs from that of a private business. Budgets are an important internal planning tool for business, but they also play an external role for governmental entities. A multi-year financial plan informs parties inside and outside government of future objectives and provision of services to its constituents. The three-year plan also permits a more comprehensive review of the City‟s financial condition, allowing analysis of current and future needs and requirements. During preparation of the plan, careful review is made of property tax levy rates, utility and user fee requirements, ending cash balances by fund, debt service obligations, bond financing needs, capital outlay for equipment purchases, and major capital improvement projects. Long range financial plans are developed for 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 business type funds and internal service funds. Internal service fund activities are considered non-budgetary in that they are not formally appropriated, reported to the State of Iowa or included in the adopted budget resolution approved by City Council each year. This is in accordance with the state‟s filing requirements. Financial summaries for “All Funds” exclude these non-budgetary funds. Budget projections are summarized by major revenue and expenditure categories within each division. A separate Five-Year Capital Improvements Program (CIP) shows budgeted revenue and expenditures for FY2015 through FY2019. Basis of Accounting The modified accrual basis of accounting has been used for preparation of the City‟s fiscal year 2016 budget for all funds and fund types including proprietary funds. Fiscal year 2015 was the City‟s first budget using the modified accrual basis of accounting, whereas prior year budgets were prepared using the cash basis of accounting. The modified accrual basis of accounting used in the 65 preparation of the fiscal year 2016 budget is similar to the accounting basis used in the City‟s Comprehensive Annual Financial Report (CAFR) for the governmental funds, except for the treatment of interfund loans, loan repayments, and same fund transfers. All of the City‟s governmental funds are accounted for using the modified accrual basis of accounting. The modified accrual basis of accounting uses a current financial resources measurement focus, which generally includes only current assets and current liabilities on the balance sheet. Under the modified accrual basis, revenue is recognized when susceptible to accrual, which is in the period in which it becomes both available (collectible within the current period or soon thereafter to be used to pay liabilities of the current period) and measurable (the amount of the transaction can be determined). Revenue accrued includes property taxes, intergovernmental revenue, and interest earned on investments (if they are collected within 60 days after the year-end). Expenditures are recorded when the related fund liability is incurred. Principal and interest on long- term debt, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. This basis differs from that used in the CAFR for the government-wide financial statements and the proprietary fund statements. The government-wide financial statements and the proprietary fund statements are accounted for on the flow of economic resources measurement focus and use the accrual basis of accounting in the City‟s CAFR. Agency funds do not have a measurement focus and use the accrual basis of accounting. Under the accrual method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. The City applies all applicable Financial Accounting Standards Board pronouncements issued on or before November 30, 1989, except those that conflict with GASB pronouncements, in accounting and reporting for these funds. Annual Preparation Schedule The City Manager instructs the Department 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. Long range financial plans are also reviewed for relevancy and accuracy. These financial plans are updated 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. 66 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.) 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. The Finance Department issues the proposed Fiver-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. T he Proposed Financial Plan document is then printed. City Council reviews the Proposed Financial Plan during the month of January. In February, The Proposed Financial Plan and a memo of Council‟s changes are presented to the public. A public hearing is held at least one week prior to the final adoption. 67 In March, the final Three-Year Financial Plan and Five-Year Capital Improvement Program are adopted by the City Council. The State of Iowa requires a one-year budget be adopted by March 15 of each year. The applicable year in Iowa City‟s Three-Year Financial Plan is adopted as the annual budget to satisfy State requirements. Fiscal year 2016 updated service rates and charges are adopted. Amending the Adopted Budget Budget amendments are typically presented to the City Council twice a year, with a public hearing held each time to allow for citizen input. The first public hearing is usually held in early fall, and the second and/or final hearing is in late spring. All amendments must be formally approved and certified to the State of Iowa by May 31st, as required by law. The fall budget amendment is primarily comprised of appropriations from the prior year that must be „carried-forward‟ or re-appropriated as part of the new fiscal year. These carry forwards are in two forms 1) unspent department appropriations, and 2) incomplete capital improvement projects. Departments may request to carry appropriations forward into the next fiscal year that remain unspent at the end of the fiscal year. These requests are submitted to the Finance Director for review and then approved or denied by the City Manager. In order for an 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. 68 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. The fiscal year 2016 budget forms are included on pages 653 to 660 in the Appendix. 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 by function areas. 69 Financial Plan Preparation Schedule August 1 – August 31, 2014 Finance Department meets with each division to review division performance measures and goals, and their alignment with City Council strategic plan. Performance measurement data is compiled and summarized. September 3, 2014 Capital Improvement Program forms and instructions are distributed to departments. September 29, 2014 Capital Improvement Program forms are due to the Finance Department. October 1, 2014 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 and schedule. October 2 – October 24, 2014 Munis system is available for departments to update line item budgets and to add budget requests for each activity. Finance Department develops personnel budget through consultation with the Human Resource department and each individual department. October 10, 2014 Finance Department produces preliminary Five-Year Capital Improvement Program with project rankings. October 15, 2014 Capital Improvement Program review committee reviews project requests and rankings; committee makes amendments to the preliminary Program. October 24, 2014 Department directors deliver budget summary to City Manager’s office and Finance Department. Munis financial system is closed for departmental updates. Finance Department produces amended Five-Year Capital Improvement Program with updated project rankings. October 30, 2014 Capital Improvement Program review committee reviews amended program and makes final Program adjustments. November 3 – November 21, 2014 City Manager and Finance Director meet with each department to discuss their divisions’ budget requests and submittals, performance measures, and goals. Finance Department reviews and updates long range financial plans. 70 November 24 – December 4, 2014 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 12, 2014 City Manager and Finance Department finalize departmental budget requests, Five-Year Capital Improvement Program, division goals and performance measures, and long range financial plans. December 18, 2014 City Manager and City Council discuss budget process overview, budget environment, and preliminary budget issues. Preliminary City budget document including the Three-Year Financial Plan, the Five-Year Capital Improvement Program, and division goals and performance measures is distributed to City Council. January 2 – February 16, 2015 City Council meets with City Manager to discuss proposed budget, Capital Improvement Program, significant budget issues, and to incorporate Council policy preferences. February 23, 2015 City Council approves notice of public hearing on the proposed fiscal year 2016 budget. February 26, 2015 Publication of notice of public hearing on the proposed fiscal year 2016 budget. City budget made available for public inspection at city hall and library. March 9, 2015 Following public hearings, the fiscal year 2016 budget, the Three-Year Financial Plan, and the Fire-Year Capital Improvement Program are adopted by City Council. March 13, 2015 Adopted fiscal year 2016 budget certified with Johnson County Auditor. March 13, 2015 City Council adopts service fee and rate changes for fiscal year 2016. April 1, 2015 Amended and adopted budgets distributed to department directors. July 1, 2015 New fiscal year begins. 71 FINANCIAL AND FISCAL POLICIES The City of Iowa City's financial policies set forth the basic framework for the overall fiscal management of the City. These policies assist the decision-making process of the City Council. These policies provide guidelines for evaluating both current activities and proposals for future programs. Most of the policies represent long-standing principles, traditions and practices, and follow generally accepted accounting principles which have guided the City in the past and have helped maintain financial stability. OPERATING BUDGET POLICIES  The City will prepare an annual balanced budget for all operating funds. A balanced budget is one that has revenues sufficient to equal expenditures.  The City will maintain a budgetary control system to ensure adherence to the budget and will prepare monthly reports comparing actual revenues and expenditures to budgeted amounts.  Operating budgets are established on a fund/department/program basis.  A contingency account will be maintained in the annual General Fund operating budget to provide for unanticipated expenditures or to meet unexpected small increases in service delivery costs, budgeted annually at approximately ¾ of one percent of expenditures and transfers out. The City Council will be informed semi- annually on staff initiated amendments from the contingency account to the operating programs within the General Fund.  Budget amendments may be made throughout the year with approval of the Department Director, Director of Finance and the City Manager. The City Council formally reviews and approves all amendments processed by staff twice a year – once in the late summer/early fall and once in the spring.  Increases or amendments to operating budgets are made only in the following situations: - emergency situations - transfer from contingency - expenditures with offsetting revenues or fund balance - carry-over of prior year budget authority for expenses that had not been paid as of the end of the fiscal year.  Emergency funds will be transferred to operations for the following purposes: - to provide natural or other disaster response or mitigation funding/interim loans - to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or other State operating assistance 72 - to mitigate pension, insurance, or health care funding anomalies, emergencies, or spikes - to avoid any defaults from the payment of long term or bonded debts - for any other financial emergencies declared by the City Council OPERATING BUDGET PREPARATION CRITERIA General Guidelines: - Maintain the fiscal integrity of the City’s operating and capital improvement budgets in order to provide services and to construct and maintain the City’s infrastructure. - Maintain the City’s responsible fiscal position and AAA bond rating. - Present budget data to the City Council in a format that will facilitate annual budget decisions based on a three-year planning perspective. Provide the City Council with a summary of the three-year forecasts. - Encourage citizen involvement in the annual budget decision-making process through public hearings, informal meetings, budget briefs and related informational efforts. Service Level Guidelines: - Deliver service levels which are consistent with the citizens' willingness to pay and the City's available resources. - Base decisions to reduce service levels or eliminate programs on City-wide priorities. - Recognize that City employees are one of the City government's most valuable resources and are essential to the delivery of high quality, efficient services. Revenue Guidelines: - Property tax levy rates will not exceed the limits as established by the State of Iowa. - Revise user fee rate structures to charge the costs of service provided to the benefiting customers, while maintaining sensitivity to the needs of low income citizens. Expenditure Guidelines: - Support responsible management efforts to increase productivity by providing resources for office automation, preventive maintenance, risk management/employee safety, and employee training. 73 REVENUE POLICIES  The City will try to maintain a diversified and stable revenue system to minimize short-run fluctuations in any one revenue source.  The City will attempt to maximize benefits from major revenue sources as a way of maintaining a stable property tax rate.  The City will follow an aggressive policy of collecting revenues.  The City will establish all user charges and fees at a level related to the full cost (operating, direct, and indirect) of providing the service, whenever practical.  The City will review licenses, fees, and charges annually to determine if the revenues support the cost of providing the service.  The finance goal of Recreation programs is for fees to provide 50% of departmental funding.  Parking, Refuse, Wastewater Treatment, Stormwater, Landfill, Cable Television and Water funds will be self-supporting through user fees. Self-supporting shall be defined as maintaining a positive net income after depreciation but before capital contributions, transfers, and extraordinary items. - Rate adjustments will be submitted to the City Council by ordinance if state or locally legislated, or by resolution (if not state or locally legislated).  The City will use up to 5% of the annual Road Use Tax allocation to fund employee benefits for the Streets and Traffic Engineering personnel. ECONOMIC DEVELOPMENT POLICIES  It shall be the policy of Iowa City to use the City Council Strategic Plan as the basis for its economic development activities. Inherent in the plan is to attract new development including residential, commercial and industrial uses to grow the tax base. Further, the purpose of the plan is to retain the city's existing business operations and to encourage them to expand and foster spin-off business operations. The city's plan also supports organizations which help to incubate, grow, foster, and create new business operations by providing non-traditional collaborative environments.  The expected results of the economic development plan are: increased economic activity, more jobs, lower unemployment, higher wages, greater property values, more tax revenues, more ownership and entrepreneurial opportunities and revitalization of underutilized or blighted areas.  The City will consider the use of incentive programs including city, state and federal economic development funds, tax increment financing, public private partnerships and other tools in order to achieve the expected results. 74  For Tax Increment Financing, rebates shall be the preferred arrangement.  Various evaluative tools including financial pro forma's, written evaluation reports, established benefit metrics, and other performance tools shall be used to monitor the use of economic incentives from the early stages of project development through the issuance of an incentive and post incentive to make sure the objectives are met.  Developers who receive incentives will be expected to enter into development agreements which delineate the terms, conditions, understandings and the expected results of receiving an incentive.  It will be the policy of the City of Iowa City to endeavor to attract, recruit, retain, foster and develop business that is new to our region or metropolitan statistical area (MSA) through the use of incentives. The city will not actively recruit business from other jurisdictions within our MSA unless a business is seeking to expand or considering a relocation outside the state. Should businesses from jurisdictions within our MSA wish to locate in the City of Iowa City we will notify our neighboring jurisdiction of the interest. It will be the general practice of the City of Iowa City to not provide economic incentives to business wishing to relocate from another jurisdiction within our MSA unless a business is seeking to expand or considering a relocation outside the state.  When incentive programs are utilized they will be used to maximize the benefits to the City of Iowa City. The dollar amount of the incentive and time duration of the incentive shall be smallest amount necessary to achieve the maximum amount o f city benefit as determined by the City of Iowa City, City Council.  Despite the need for the program to be flexible and nimble in order to respond to the ever changing economic conditions of the marketplace it will be the policy of the City to insure that the process of using incentives is an open and transparent public process which instills confidence in the public’s understanding of how economic development incentives are utilized. CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES  The City will develop a multi-year Capital Improvement Program (CIP), which will be reviewed and updated annually, comply with City Council goals and be compatible with the Comprehensive Plan whenever possible.  The complete multi-year CIP funding plan must be balanced each year by matching projected expenditures with proposed revenue sources by fund.  Funding for projects should be obtained through borrowing from: - bond market, general obligation or revenue bonds - enterprise fund operations and reserves - internal loans  The City may utilize General Fund cash balances to fund capital projects whenever 75 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, budgeted at ¾ of one percent of expenditures.  Operating fund balances at fiscal year-end will be maintained at a level to ensure sufficient cash flow throughout the fiscal year. Unassigned fund balance in the General Fund reserves will not go below 20% of total expenditures and transfers out, with a ceiling of 30%. Fund balances in excess of 30% will be transferred to the City’s Emergency fund, used to retire outstanding debt, and/or be used to provide property tax relief.  The City will create an Emergency fund and will strive to maintain the balance at an amount equal to the State reimbursement for commercial/industrial property tax replacement plus the City’s pension and OPEB liabilities.  Reserves will be maintained in the Water, Wastewater, and Parking funds, and all business-type funds that have issued revenue bonds, in accordance with the applicable bond covenant provisions.  Reserves will be maintained in the City’s business-type funds to ensure sufficient cash flow throughout the year as well as funds for capital repairs and infrastructure replacement. Unassigned reserves shall be limited to accumulated depreciation plus 30% of expenditures and transfers out. Excess reserve balances will be transferred to the Emergency fund, used to retire outstanding debt, used to provide utility rate relief, or be reserved for future capital improvement needs.  Reserves will be maintained for equipment replacement and for unexpected major repairs in the following areas: Parking, Wastewater, Water, Landfill, Transit, Cable Television, Equipment Replacement, Information Technology Services, Central Services, Library Computer Equipment, and Parkland Acquisition and Replacement.  Reserves, based on actuaries, will be maintained for the Risk Management Loss 76 Reserve, Medical and Dental Insurance Funds. Excess reserve balances may be transferred to the Emergency fund if the City’s OPEB liabilities are not fully funded.  All City trucks, cars and necessary accessories will be maintained on a replacement cost basis each year. A separate reserve fund has been set up to fund these replacements. Additions to the fleet are made through allocations in the annual budget. Fire Department vehicles and Transit buses will be purchased through the issuance of debt.  All general obligation debt will be paid from the Debt Service Fund. General Obligation debt applicable to Enterprise Fund projects will be paid out of the Debt Service Fund, but will be abated from revenues from the respective Enterprise Fund(s). DEBT POLICIES  The City will confine long-term borrowing to capital improvements and Community and Economic Development initiatives. Short term borrowing will be applicable for large dollar rolling stock (buses, fire apparatus) purchases and computer systems.  Total general obligation debt will not exceed 5% of total taxable assessed value of real property.  The debt service property tax levy shall not exceed 30% of the total property tax levy.  The City will follow a policy of full disclosure on every financial report and bond prospectus.  The City will use "pay as you go" financing to fund general capital improvement projects, whenever feasible and practical. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES  Quarterly financial reports will be prepared.  A three-year financial plan for all operating funds will be prepared by the City Manager and presented to the City Council for their review. This will include the current revised year and two projected years.  A Multi-Year Capital Improvement Program budget will be prepared, reviewed and revised annually.  An independent audit will be performed annually for all City funds.  The City will produce a Comprehensive Annual Financial Report (CAFR) in accordance with generally accepted accounting principles as outlined by the Governmental Accounting Standards Board. 77 Long Range Financial Planning Long range financial planning by the City’s management is conducted in various areas. Currently, for normal operating projections, the financial plan is limited to three years – the current year, the next year adopted budget, and one year following the adopted budget. In addition to the three-year financial plan, there are several areas of the City operations for which longer range financial plans and projections are prepared. For these long range financial plans, the applicable years of the plan are incorporated into the annual budget process and the three-year financial plan. Those areas of the City’s financial operations are described below. 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. Below is a summary of the estimated financial impact of the provisions of SF295 to the City over its first ten years. 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 strategy that the City has undertaken is to 1) seek revenue diversification, 2) build contingency funding to provide for unexpected events, and 3) work to build a more efficient organization and to control spending. As part of this strategy, the City has created an Emergency Reserve fund that is an assigned portion of the General Fund. The targeted balance for this reserve is the amount of the State reimbursement for the commercial/industrial property tax replacement plus the City’s pension and OPEB liabilities. The Emergency Reserve is assigned for the following purposes: 1) to provide natural or other disaster response or mitigation funding/interim loans, 2) to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or other State operating assistance, 3) to mitigate pension, insurance or health care funding anomalies, emergencies, or spikes, 4) to avoid any defaults from the payment of long term or bonded debts, 5) for any other financial emergencies declared by the City Council. The Emergency Reserve estimated balance for fiscal year 2016 is $2,994,574, which can be found as part of Multi‐Residential 3% Growth Com/Ind Com/Ind Com/Ind Total Property Properties (1)Limit  Rollback Total Rollback ‐ Year 1 Rollback ‐ Year 2 Total Tax  Reduction FY15 ‐$                          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 FY14 tax rate Not Subject to State Backfill Subject to State  Backfill 78 the General Fund section on page 112. The backfill revenue to be received from the State of Iowa to replace property tax revenues lost due to the rollback of commercial and industrial property is currently estimated to be $1,040,552 in fiscal year 2015 and $2,080,153 in fiscal year 2016. Bus & Equipment replacement reserves The City maintains long-term replacement reserves in several of its proprietary funds including cable television equipment, library and police computer equipment, vehicles and heavy equipment, and public transportation buses. Included in the operating budget are transfers and internal charges to the replacement reserves for the purpose of funding the replacement of these types of equipment. The transfers are equivalent to the annual depreciation on the equipment so that these replacements are fully funded when they are necessary. The replacement reserve for buses is funded at 20% of accumulated depreciation due to the availability of state and federal grants to make these purchases. These grants typically fund 80% - 85% of the acquisition cost of the bus. The projected balances for the equipment replacement funds for fiscal year 2016 are as follows: Reserve Fund Balance Library computer equipment General 158,168$ Public transportation buses Transit 1,336,718$ Vehicles and heavy equipment Equipment 6,930,562$ Cable television equipment General 153,804$ Risk Management and Health 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 insurance payments, and retiree health insurance benefits. Actuarial calculations are updated annually and help determine internal charge rates and premium rates for risk management and health insurance charges. The estimated Risk Management fund reserve for fiscal year 2016 is $3,202,697. The estimated Health Insurance reserve for fiscal year 2016 is $10,332,894 of which $4,151,797 is being reserved for Other Poste Employment Benefit (OPEB) liabilities. The Risk Management Fund is presented on page 581, and the Health Insurance Fund is presented on page 601. Long-term general obligation bonded debt A long-term general obligation bonded debt projection is prepared that incorporates the five-year requirements as determined by the Capital Improvement Program. This projection is used to assist the City in complying with its Debt Policy as well as determining the amount of funding available from long- term debt that may be used for future improvements. As part of the City’s long range financial plan, the City is seeking to reduce the amount of improvements funded through long-term debt and increase the amount of improvements funded through operating revenues. Below is the City’s long-term general obligation bonded debt projection for the next ten years: 79 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY20252008A G.O. / Multi-purpose 9,150,000 2018 3,085,000 1,100,356 1,101,931 1,102,281 1,110,125 - - - - - - - 2008B G.O. Refunding 1998, 1999 & 2000 Capital Loan Notes17,005,000 2018 4,530,000 1,656,263 1,639,300 1,622,675 1,602,938 - - - - - - - 2009C G.O. / Multi-purpose 6,685,000 2019 2,900,000 790,425 792,000 791,300 795,000 795,600 - - - - - - 2009E G.O. Refunding 2001 G.O. 5,840,000 2016 915,000 951,800 951,600 - - - - - - - - - 2010B G.O. / Multi-purpose 7,420,000 2020 3,840,000 812,975 813,775 819,275 824,375 832,163 837,413 - - - - - 2011A G.O. Capital Loan Notes 7,925,000 2021 4,785,000 983,544 987,044 983,031 986,531 984,981 985,406 357,506 - - - - 2011C G.O. Refunding 2002 G.O.110,930,000 2021 7,385,000 1,382,538 1,374,838 1,378,963 1,374,463 1,373,313 1,373,013 1,378,213 - - - - 2012A GO - Multi-purpose 9,070,000 2022 6,565,000 1,026,313 1,018,813 1,016,113 1,013,113 1,009,813 1,016,213 1,017,113 1,027,613 - - - 2012 TIF Revenue Bonds 2,655,000 2032 2,655,000 75,335 205,335 204,035 207,345 205,185 207,485 204,545 206,325 207,845 203,945 204,745 2013A GO - Multi-purpose 7,230,000 2023 6,505,000 454,475 845,875 858,325 865,575 872,675 877,613 880,723 887,363 887,400 - - 2014A GO - Multi-purpose 11,980,000 2024 11,045,000 1,213,469 2,436,325 2,402,825 1,074,125 1,066,125 1,053,825 1,051,075 1,042,575 1,050,750 1,055,750 - Subtotal 54,210,000 10,447,492 12,166,835 11,178,823 9,853,589 7,139,854 6,350,966 4,889,174 3,163,875 2,145,995 1,259,695 204,745 2015 GO - Proposed 8,900,000 2025 8,900,000 - 1,041,002 1,041,002 1,041,002 1,041,002 1,041,002 1,041,002 1,041,002 1,041,002 1,041,002 1,041,002 2016 GO - Proposed 12,900,000 2026 - - - 1,509,425 1,509,425 1,509,425 1,509,425 1,509,425 1,509,425 1,509,425 1,509,425 1,509,425 2017 GO - Proposed11,605,000 2027- - - - 1,357,785 1,357,785 1,357,785 1,357,785 1,357,785 1,357,785 1,357,785 1,357,785 2018 GO - Proposed9,303,462 2028- - - - - 1,088,505 1,088,505 1,088,505 1,088,505 1,088,505 1,088,505 1,088,505 2019 GO - Proposed12,242,550 2029- - - - - - 1,432,378 1,432,378 1,432,378 1,432,378 1,432,378 1,432,378 2020 GO - Proposed10,000,000 2030- - - - - - - 1,170,000 1,170,000 1,170,000 1,170,000 1,170,000 2021 GO - Proposed10,000,000 2031- - - - - - - - 1,170,000 1,170,000 1,170,000 1,170,000 2022 GO - Proposed10,000,000 2032- - - - - - - - - 1,170,000 1,170,000 1,170,000 2023 GO - Proposed10,000,000 2033- - - - - - - - - - 1,170,000 1,170,000 2024 GO - Proposed10,000,000 2034- - - - - - - - - - - 1,170,000 Total - General Obligation Debt Service: 63,110,000 10,447,492 13,207,837 13,729,250 13,761,801 12,136,571 12,780,062 12,488,269 11,932,970 12,085,090 12,368,790 12,483,840 G.O. Debt Service Abatement (estimated): Repay to GRIP 2810 - JE @ yr end to ld t GO 471100 394100 & 381300GRIP (TARP) loan repayments(40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) 2009 GO - payments until Dec 2028 Aniston Village(20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) 2006B - Payments until Feb 2017 Southgate Development Loan Repaymnents (151,350) (151,350) (100,900) G.I.C.H.F. Loan Repayments GICHF repay direct until March 2028 Berry Court LP(25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) GICHF repay direct - 2005 GO - until Peninsula(46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) 2011C Library Commercial Space Net Income (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) (100,000) 2006C Water User Fees (314,600) (306,800) (300,900) 2012 TIF Revenue Bond(75,335) (205,335) (204,035) (207,345) (205,185) (207,485) (204,545) (206,325) (207,845) (203,945) (204,745) 2013A William St. TIF Property tax revenue(33,674) (33,944) (63,177) (64,107) (64,649) (65,179) (65,548) (65,780) (66,276) (66,279) 2013A Lower Muscatine TIF Property tax revenue (23,385) (46,528) (66,829) (67,474) (67,850) (68,218) (68,474) 2012A Lower Muscatine TIF Property tax revenue(55,917) (91,911) (91,477) (91,030) (90,869) (90,691) (90,494) 2013A CBD TIF Property tax revenue(21,826) (22,001) (40,948) (41,551) (41,902) (42,246) (42,485) (42,635) (42,957) (42,959) 2014A-projected CBD TIF Property tax revenue(117,550) (116,891) (115,539) (115,249) (114,391) (113,071) (112,776) (111,864) (112,741) (113,278) 2011B & 2012B Riverfront Crossings TIF Property tax revenue(404,496) 2011B & 2012B Towncrest TIF Property tax revenue (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) 2014A-projected Moss Road TIF Property tax revenue (222,169) (220,924) (218,369) (217,821) (216,199) (213,705) (213,147) (211,423) (213,081) (214,095) 2015A City-University / Riverside TIF revenue (142,431) (71,347) (71,388) (72,240) (72,473) (72,832) (73,575) (73,859) (74,944) Debt Service Fund - Interest Income (35,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) Total G.O. Debt Service Abatement: (1,388,475) (1,480,481) (1,631,405) (1,159,654) (1,157,806) (1,159,541) (1,153,687) (896,388) (896,832) (895,756) (749,062) 9,059,017$ 11,727,356$ 12,097,844$ 12,602,147$ 10,978,765$ 11,620,520$ 11,334,582$ 11,036,583$ 11,188,258$ 11,473,035$ 11,734,778$ Debt Service Payments Debt Service Levy Requirement: Issue / Use of Funds Amount of Issue Fiscal Year Debt Paid in Full Principal OutstandingJune 30, 2015 Park @ 201 TIF Property Tax Revenue 80 Parking Fund Financial Projection The Parking Fund has completed a long-term financial projection for the purpose of entering into a lease- purchase agreement to acquire a 600+ space parking structure in the near-downtown area. The purpose of this projection was to ensure cash flows and proper net revenue coverage for the annual lease- purchase payments. The financial projection is as follows: 81 The parking structure acquisition is expected to take place in fiscal year 2017, and a parking rate adjustment is planned for fiscal year 2018. The Parking Fund summary is presented starting on page 363. Water Rate Study In May 2008, HDR Engineering completed a comprehensive water rate study for the City. In that study, they identified the City’s challenge to maintain capital funding rates equal to or greater than depreciation to ensure the replacement of existing infrastructure. They also recommended that the City implement rate increases of 5% in fiscal year 2010 and 3% in fiscal year 2011 to fiscal year 2017. Since that study, the City implemented rate increases of 5% in both fiscal years 2015 and 2016. Implementation of the water rate study was delayed due to the economic downturn in 2009 and the drought conditions from 2012 through 2014. The table below was taken from that rate study. The City’s Water Fund is presented on page 405. 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 balances for fiscal year 2016 in the closure and post-closure funds are $2,244,615 and $10,577,562, respectfully. Actual Actual FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Revenues: Charges for Service 8,081$ 8,242$ 8,407$ 8,576$ 8,747$ 8,922$ 9,100$ 9,282$ 9,468$ 9,657$ 9,850$ Other Charges 407 361 368 376 383 391 399 406 415 423 431 NonOper Revenues 990 702 638 540 455 381 317 332 363 423 512 Total Revenues 9,478$ 9,305$ 9,413$ 9,492$ 9,585$ 9,694$ 9,816$ 10,020$ 10,246$ 10,503$ 10,793$ Expenses: Water O&M 4,439$ 5,004$ 5,213$ 5,433$ 5,663$ 5,905$ 6,159$ 6,426$ 6,707$ 7,003$ 7,315$ Transfers 2 14 15 16 16 17 17 18 19 20 20 Debt Service 3,359 2,982 2,958 2,957 2,952 2,954 2,952 2,926 2,920 2,536 2,531 CIP from Rates 1,644 1,330 1,550 1,675 1,800 1,925 2,050 2,175 2,300 2,425 2,550 Chg. In Capital 34 (25) (323) (160) (132) (90) (21) 162 356 969 1,247 Total Rev. Requirement 9,478$ 9,305$ 9,413$ 9,921$ 10,299$ 10,711$ 11,157$ 11,707$ 12,302$ 12,953$ 13,663$ Bal./(Def.) of Funds 0$ 0$ 0$ (429)$ (714)$ (1,017)$ (1,341)$ (1,687)$ (2,056)$ (2,450)$ (2,870)$ Bal./(Def.) as % of Rates 0.0% 0.0% 0.0% 5.0% 8.2% 11.4% 14.7% 18.2% 21.7% 25.4% 29.1% (Cumulative) Prop. Rate Adjustments 0.0% 0.0% 0.0% 5.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Add'l Revenue From Rate Adj. 0$ 0$ 0$ 428$ 712$ 1,016$ 1,341$ 1,687$ 2,056$ 2,450$ 2,870$ Bal./(Def.) of Funds After Rate Adj.0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ Table ES-2 Summary of the Water Revenue Requirement Analsysis (000's) 82 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 cell replacement has been calculated based on the actual costs to replace the last landfill cell. Each quarter, as trash is deposited into the landfill, a cost-per-ton transfer is made from the landfill operations to the replacement reserve. These funds are intended to eliminate future borrowing or significant rate adjustments in order to open new cells. The budgeted balance for the cell replacement reserve for fiscal year 2016 is $8,119,362. Discussion of the Landfill Fund can be found starting on page 437. 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. Totals expenditures for the Capital Improvement Program for years 2015 – 2019 are $156,892,011. The 2016 budgeted expenditure total is $40,127,840. The five-year plan is presented in the Capital Improvement Projects Fund section of the City’s budget document starting on page 481. 2015 2016 2017 2018 2019 Total Airport 869,100$ 510,000$ 1,654,900$ 587,500$ 2,642,800$ 6,264,300$ Development Services 741,299 400,000 700,000 579,462 400,000 2,820,761 Finance Administration 627,279 150,000 150,000 150,000 150,000 1,227,279 Fire 700,000 810,000 60,000 895,000 2,465,000 Landfill 685,000 685,000 Library 55,000 250,000 305,000 Parking Operations 500,000 670,000 400,000 300,000 200,000 2,070,000 Parks Maintenance 1,806,700 3,621,000 1,170,000 1,803,000 250,000 8,650,700 Public Works Administration 525,000 3,474,000 3,800,000 4,000,000 2,500,000 14,299,000 Recreation 850,000 168,000 985,000 225,000 50,000 2,278,000 Refuse Operations 700,000 700,000 Storm Water 50,000 500,000 700,000 1,250,000 Street Operations 12,087,536 27,833,340 25,460,865 5,221,365 7,990,365 78,593,471 Transit Operations 54,000 50,000 20,000,000 20,104,000 Wastewater Treatment 9,200,000 650,000 500,000 500,000 500,000 11,350,000 Water Operations 468,400 1,346,500 1,145,000 538,000 331,600 3,829,500 TOTAL 28,464,314$ 40,127,840$ 38,425,765$ 13,964,327$ 35,909,765$ 156,892,011$ Capital Improvement Plan 2015-2019 Summary by Division 83 Estimated Estimated Unassigned Fund Fund Restricted,Fund Balance Budgeted Transfers Budgeted Transfers Balance Committed,Balance 7/1/2015 Revenues In Expenditures Out 6/30/2016 Assigned 6/30/2016 Budgetary Funds General Fund 10** General Fund 43,151,518$ 45,535,046$ 10,684,362$ 50,327,585$ 25,580,618$ 23,462,723$ 5,432,221$ 18,030,502$ Special Revenue Funds 2100 Community Dev Block Grant 151,196 859,962 - 753,955 - 257,203 - 257,203 2110 HOME 43,496 560,456 - 551,612 - 52,340 - 52,340 2200 Road Use Tax Fund 4,708,691 6,794,627 396,370 5,840,581 1,198,111 4,860,996 - 4,860,996 2300 Other Shared Revenue 63 - - - - 63 - 63 2350 Metro Planning Org of Jo. Co.151,439 331,761 302,554 610,325 - 175,429 - 175,429 2400 Employee Benefits 1,494,118 10,480,961 - 951,539 9,389,267 1,634,273 - 1,634,273 2510 Peninsula Apartments 95,740 70,119 - 48,206 - 117,653 - 117,653 26** Tax Increment Financing 6,073 1,020,126 - 42,500 977,626 6,073 - 6,073 2820 SSMID-Downtown District - 294,092 - 294,092 - - - - Debt Service Fund 5*** Debt Service 6,175,774 13,230,050 1,420,503 13,207,838 - 7,618,489 811,288 6,807,201 Permanent Funds 6001 Perpetual Care 115,450 96 - - - 115,546 - 115,546 Enterprise Funds 710* Parking 3,062,395 5,328,876 - 3,270,015 891,437 4,229,819 385,583 3,844,236 715* Mass Transit 4,248,445 4,206,668 3,246,548 6,879,486 215,651 4,606,524 1,336,718 3,269,806 720* Wastewater 17,892,588 12,965,154 4,688,036 10,395,608 7,538,036 17,612,134 9,653,245 7,958,889 730* Water 11,682,431 9,412,456 2,010,716 8,423,501 3,664,016 11,018,086 4,218,079 6,800,007 7400 Refuse Collection 801,587 3,057,022 - 3,088,438 - 770,171 - 770,171 750* Landfill 22,412,058 5,833,264 1,076,415 4,437,980 825,327 24,058,430 22,399,923 1,658,506 7600 Airport 631,782 324,100 121,929 346,072 114,000 617,739 100,000 517,739 7700 Stormwater 1,788,688 1,140,978 - 786,064 500,000 1,643,602 - 1,643,602 780* Cable Television 1,491,974 - - - 1,491,974 - - - 79** Housing Authority 5,611,798 8,055,240 - 7,537,903 45,184 6,083,951 2,885,424 3,198,527 Capital Project Funds Capital Projects 7,476,754 20,423,585 28,683,814 40,194,098 200,000 16,190,055 - 16,190,055 Total Budgetary Funds 133,194,055$ 149,924,639$ 52,631,247$ 157,987,398$ 52,631,247$ 125,131,296$ 47,222,481$ 77,908,815$ Non-Budgetary Funds Capital Project Funds Internal Service Projects 83$ 100,000$ -$ 100,000$ -$ 83$ -$ 83$ Internal Service Funds 810* Equipment 9,295,228 6,446,145 - 5,990,748 - 9,750,625 6,930,562 2,820,063 8200 Risk Management 3,055,646 1,476,424 - 1,329,373 - 3,202,697 - 3,202,697 830* Information Technology 2,299,832 2,092,829 - 2,018,404 - 2,374,257 - 2,374,257 8400 Central Services 652,005 256,208 - 308,458 - 599,755 - 599,755 8500 Health Insurance Reserves 10,371,270 7,841,907 - 7,880,283 - 10,332,894 4,151,797 6,181,097 8600 Dental Insurance Reserves 119,976 377,699 - 359,275 - 138,400 - 138,400 Total Non-Budgetary Funds 25,794,040$ 18,591,211$ -$ 17,986,541$ -$ 26,398,711$ 11,082,359$ 15,316,352$ Total All Funds 158,988,096$ 168,515,850$ 52,631,247$ 175,973,939$ 52,631,247$ 151,530,007$ 58,304,840$ 93,225,167$ City of Iowa City All Fund Summary Fiscal Year 2016 84 2012 Actual 2013 Actual 2014 Actual 2015 Revised 2016 Budget 2017 Projected Budgetary Fund Revenues General Fund 10** General Fund 53,914,461$ 50,939,996$ 47,909,615$ 48,224,425$ 45,535,046$ 44,903,155$ Special Revenue Funds 2100 Community Dev Block Grant 909,142 1,249,318 1,063,854 1,006,351 859,962 859,962 2110 HOME 815,658 749,760 680,968 641,922 560,456 560,456 2200 Road Use Tax Fund 6,503,513 6,591,930 6,854,375 6,657,760 6,794,627 6,794,477 2300 Other Shared Revenue 5,956,946 3,179,010 833,364 3,150,000 - - 2310 Energy Eff & Cons Block Grant 430,786 100,251 72,318 - - - 2315 UniverCity Neighborhood Pship 4,538,391 1,284,035 - - - - 2350 Metro Planning Org of Johnson Co 319,826 317,399 371,754 323,545 331,761 340,473 2400 Employee Benefits 10,150,122 9,689,814 9,809,865 9,714,870 10,480,961 10,480,961 2510 Peninsula Apartments 58,963 60,559 70,119 60,559 70,119 71,521 26** Tax Increment Financing 839,486 408,274 434,670 652,624 1,020,126 1,089,439 2810 General Rehab & Improv Program 153,672 - - - - - 2820 SSMID-Downtown District - 277,672 275,805 296,141 294,092 294,092 Debt Service Fund 5*** Debt Service 13,507,482 14,072,873 15,081,928 13,497,271 13,230,050 13,180,050 Permanent Funds 6001 Perpetual Care 239 405 259 - 96 96 Enterprise Funds 710* Parking 4,851,940 4,959,159 5,364,605 5,167,627 5,328,876 5,548,876 715* Mass Transit - 3,896,478 4,590,737 4,349,563 4,206,668 6,968,235 720* Wastewater 12,995,670 13,283,613 12,854,215 13,450,211 12,965,154 12,899,426 730* Water 13,799,113 8,993,449 8,627,583 9,242,556 9,412,456 9,412,456 7400 Refuse Collection 2,958,686 2,945,036 3,057,759 3,017,982 3,057,022 3,107,022 750* Landfill 5,488,647 5,095,703 5,528,481 5,336,653 5,833,264 5,826,020 7600 Airport 711,488 652,283 567,877 1,121,484 324,100 324,100 7700 Stormwater 787,310 972,369 1,099,702 1,202,321 1,140,978 1,140,978 780* Cable Television 823,849 829,637 775,908 687,580 - - 79** Housing Authority 7,335,275 7,340,886 7,318,167 7,393,837 8,055,240 8,055,240 Capital Project Funds Capital Projects 19,216,808 35,772,665 38,936,944 28,437,021 20,423,585 18,186,436 Total Budgetary Revenues 167,067,473$ 173,662,574$ 172,180,871$ 163,632,303$ 149,924,639$ 150,043,472$ Non-Budgetary Fund Revenues Capital Project Funds Internal Service Projects -$ -$ 83$ 100,000$ 100,000$ 100,000$ Internal Service Funds 810* Equipment 5,652,704 5,858,464 6,102,522 6,069,480 6,446,145 6,566,990 8200 Risk Management 1,530,530 1,273,402 1,191,171 1,398,223 1,476,424 1,504,904 830* Information Technology 2,017,746 1,860,961 1,743,239 1,901,016 2,092,829 2,118,743 8400 Central Services 238,989 236,554 236,445 238,071 256,208 261,317 8500 Health Insurance Reserves 7,884,269 7,619,744 7,502,409 7,678,437 7,841,907 8,233,509 8600 Dental Insurance Reserves 344,320 352,828 360,977 365,000 377,699 388,352 Total Non-Budgetary Expenditures 17,668,558$ 17,201,953$ 17,136,846$ 17,750,227$ 18,591,211$ 19,173,815$ Total Revenues - All Funds 184,736,031$ 190,864,527$ 189,317,717$ 181,382,530$ 168,515,850$ 169,217,287$ City of Iowa City All Funds Revenues by Fund 85 2012 Actual 2013 Actual 2014 Actual 2015 Revised 2016 Budget 2017 Projected Budgetary Fund Revenues Property Taxes 49,542,640$ 50,416,210$ 50,046,477$ 51,608,730$ 52,033,986$ 52,033,986$ Delinquent Property Taxes 1,219 3,408 5,101 - - - TIF Revenues 838,766 376,192 434,670 652,624 1,020,126 1,089,439 Other City Taxes 11,314,443 11,216,538 3,309,479 2,594,500 2,786,289 2,786,289 General Use Permits 56,953 76,896 89,072 74,492 87,011 86,981 Food & Liq Licenses 99,187 109,068 100,437 103,933 99,912 99,912 Professional License 17,310 18,190 16,610 17,955 16,610 16,610 Franchise Fees 820,285 821,183 773,019 679,174 727,698 727,698 Misc Permits & Licenses 9,346 9,914 11,679 9,964 11,679 11,679 Const Per & Ins Fees 1,111,460 1,553,320 1,427,856 1,356,956 1,280,144 1,280,144 Misc Lic & Permits 25,678 21,983 27,998 23,053 26,281 26,281 Licenses, Permits, & Fees 2,140,219 2,610,554 2,446,671 2,265,527 2,249,335 2,249,305 Interest Revenues 1,742,733 1,038,618 809,418 1,086,673 742,838 659,866 Rents 1,104,933 1,095,260 1,208,668 1,315,989 1,192,640 1,194,042 Parking Meter Revenue 790,574 789,191 - - - - Parking Lot Revenue 191,355 212,500 - - - - Parking Ramp Revenue 3,905,901 4,136,730 - - - - Misc Parking Revenue 162,415 132,547 - - - - Royalties & Commissions 66,270 75,562 81,630 76,317 80,634 80,634 Use Of Money And Property 7,964,181 7,480,408 2,099,716 2,478,979 2,016,112 1,934,542 Fed Intergovnt Revenue 12,129,597 29,151,485 19,630,929 16,787,534 16,406,042 16,384,453 Property Tax Credits 49,372 57,528 72,550 1,083,921 2,152,703 2,152,703 Road Use Tax 6,447,020 6,508,053 6,744,663 6,616,545 6,744,663 6,744,663 State 28E Agreements 1,614,125 1,761,212 1,810,341 1,914,181 1,684,894 1,744,894 Operating Grants 61,033 76,694 90,067 81,500 90,067 90,067 Disaster Assistance 1,418 261,106 183,941 141,615 - - Other State Grants 14,532,429 16,699,487 13,613,286 17,392,678 2,237,352 4,092,714 Local 28E Agreements 969,379 998,153 981,226 983,711 980,701 983,451 Intergovernmental 35,804,373 55,513,718 43,127,003 45,001,685 30,296,422 32,192,945 Building & Devlpmt 330,934 476,716 501,386 340,829 358,082 358,082 Police Services 135,035 269,023 88,193 50,270 31,335 31,335 Animal Care Services 9,539 8,873 9,230 11,420 10,000 10,000 Fire Services 9,086 10,529 8,573 10,305 7,500 7,500 Transit Fees 1,121,409 1,292,339 1,384,792 1,290,908 1,385,691 1,413,387 Culture & Recreation 780,074 728,364 768,033 831,155 805,961 805,961 Library Charges 304 57 46 57 - - Misc Charges For Services 75,239 57,590 47,228 50,569 52,236 52,236 Water Charges 8,232,517 8,679,147 8,448,340 9,087,539 9,271,112 9,271,112 Wastewater Charges 12,548,976 12,889,204 12,555,994 12,889,204 12,555,993 12,555,993 Refuse Charges 3,395,269 3,321,736 3,446,255 3,395,719 3,446,256 3,496,256 Landfill Charges 4,778,585 4,733,705 4,967,453 4,733,705 5,269,970 5,269,970 Stormwater Charges 785,450 969,936 1,082,733 1,200,000 1,140,000 1,140,000 Parking Charges - - 5,758,372 5,243,427 5,751,956 5,984,868 Charges For Fees And Services 32,202,417$ 33,437,219$ 39,066,628$ 39,135,107$ 40,086,092$ 40,396,699$ City of Iowa City All Funds Revenues by Type 86 2012 Actual 2013 Actual 2014 Actual 2015 Revised 2016 Budget 2017 Projected City of Iowa City All Funds Revenues by Type Code Enforcement 455,264$ 451,306$ 415,839$ 455,386$ 415,841$ 415,841$ Parking Fines 744,285 673,223 512,997 975,000 512,997 512,997 Library Fines & Fees 201,157 182,418 175,666 182,418 175,666 175,666 Contrib & Donations 254,392 941,615 729,355 371,142 413,318 484,386 Printed Materials 43,063 44,196 46,507 39,569 43,136 43,136 Animal Adoption 13,020 10,620 9,557 11,264 11,060 11,060 Misc Merchandise 67,091 62,252 55,924 64,174 59,036 59,036 Intra-City Charges 2,669,720 2,587,123 2,849,665 2,739,292 2,766,196 2,966,196 Other Misc Revenue 1,164,254 877,624 719,079 769,300 634,418 604,407 Special Assessments 1,740 1,013 979 - 979 979 Miscellaneous 5,613,986 5,831,390 5,515,568 5,607,545 5,032,647 5,273,704 Debt Sales 14,845,362 2,690,020 20,114,973 8,797,457 12,982,068 11,505,000 Sale Of Assets 4,059,276 1,997,537 2,701,837 2,936,362 494,150 94,150 Insurance Recoveries 54,640 7,520 - - - - Loans 2,685,951 2,081,860 3,312,749 2,553,787 927,412 487,412 Other Financial Sources 21,645,229 6,776,937 26,129,559 14,287,606 14,403,630 12,086,562 Total Budgetary Revenues 167,067,473$ 173,662,574$ 172,180,871$ 163,632,303$ 149,924,639$ 150,043,472$ Non-Budgetary Fund Revenues Capital Project Funds -$ -$ 83$ 100,000$ 100,000$ 100,000$ Internal Service Funds 17,668,558 17,201,953 17,136,763 17,650,227 18,491,211 19,073,815 Total Non-Budgetary Revenues 17,668,558$ 17,201,953$ 17,136,846$ 17,750,227$ 18,591,211$ 19,173,815$ Total Revenues - All Funds 184,736,031$ 190,864,527$ 189,317,717$ 181,382,530$ 168,515,850$ 169,217,287$ Property Taxes 32% TIF Revenues 0% Other City Taxes 2% Licenses, Permits, & Fees 1% Use Of Money And Property 2% Intergovernmental 27% Charges For Fees And Services 24% Miscellaneous 3% Other Financial Sources 9% Budgetary Fund Revenues by Type 87 2012 Actual 2013 Actual 2014 Actual 2015 Revised 2016 Budget 2017 Projected Budgetary Fund Expenditures General Fund 10** General Fund 49,970,857$ 44,405,272$ 49,786,353$ 54,115,992$ 50,327,585$ 50,126,398$ Special Revenue Funds 2100 Community Dev Block Grant 2,405,661 1,453,301 1,069,301 849,708 753,955 771,170 2110 HOME 827,052 741,437 679,030 594,330 551,612 563,094 2200 Road Use Tax Fund 5,216,698 5,091,336 4,701,997 5,624,316 5,840,581 5,843,182 2300 Other Shared Revenue 6,367,512 2,421,381 753,426 3,150,000 - - 2310 Energy Eff & Cons Block Grant 426,643 90,507 - - - - 2315 UniverCity Neighborhood Pship 4,819,845 950,383 (547) - - - 2350 Metro Planning Org of Johnson Co 661,153 643,917 674,335 696,562 610,325 627,273 2400 Employee Benefits 853,006 616,602 714,090 995,717 951,539 971,098 2510 Peninsula Apartments 45,131 55,036 50,662 56,225 48,206 49,269 26** Tax Increment Financing 569,333 7,098 145,319 13,591 42,500 42,500 2810 General Rehab & Improv Program 200,436 - - - - - 2820 SSMID-Downtown District - 277,672 277,395 296,141 294,092 294,092 Debt Service Fund 5*** Debt Service 28,713,981 19,170,582 13,160,156 17,315,399 13,207,838 13,729,250 Permanent Funds 6001 Perpetual Care - - - - - - Enterprise Funds 710* Parking 3,933,635 3,770,254 3,758,909 11,428,137 3,270,015 4,562,204 715* Mass Transit - 6,155,701 7,080,024 6,928,321 6,879,486 10,415,917 720* Wastewater 11,855,425 11,523,353 9,916,268 10,437,884 10,395,608 10,581,389 730* Water 7,755,976 12,624,784 7,728,440 8,199,632 8,423,501 8,517,800 7400 Refuse Collection 2,932,956 2,929,934 2,886,776 3,006,805 3,088,438 3,167,185 750* Landfill 4,310,812 4,142,885 4,314,300 4,722,366 4,437,980 4,541,203 7600 Airport 330,776 321,256 363,552 358,380 346,072 349,550 7700 Stormwater 605,146 695,405 482,255 705,953 786,064 859,741 780* Cable Television 679,691 662,800 747,541 699,328 - - 79** Housing Authority 7,818,871 7,644,701 7,614,681 7,343,842 7,537,903 7,697,933 Capital Project Funds Governmental Projects 14,250,404 21,665,402 17,042,914 41,516,396 36,301,340 33,225,865 Enterprise Projects 10,778,277 39,151,506 20,313,054 17,787,676 3,892,758 5,265,598 Total Budgetary Expenditures 166,329,277$ 187,212,505$ 154,260,231$ 196,842,701$ 157,987,398$ 162,201,712$ Non-Budgetary Funds Expenditures Capital Project Funds Internal Service Projects -$ -$ 60,266$ 527,279$ 100,000$ 100,000$ Internal Service Funds 810* Equipment 4,797,854 5,149,268 4,511,328 6,643,635 5,990,748 5,428,573 8200 Risk Management 1,182,799 2,474,803 1,106,268 1,495,273 1,329,373 1,357,863 830* Information Technology 1,761,564 1,746,003 1,990,743 2,152,726 2,018,404 2,304,444 8400 Central Services 201,342 206,049 281,955 301,938 308,458 288,636 8500 Health Insurance Reserves 6,476,112 5,931,135 7,465,001 7,703,828 7,880,283 8,274,253 8600 Dental Insurance Reserves 332,162 322,709 344,693 379,829 359,275 370,053 Total Non-Budgetary Expenditures 14,751,833$ 15,829,967$ 15,760,254$ 19,204,508$ 17,986,541$ 18,123,821$ Total Expenditures - All Funds 181,081,110$ 203,042,472$ 170,020,485$ 216,047,209$ 175,973,939$ 180,325,532$ City of Iowa City All Funds Expenditures by Fund 88 2012 Actual 2013 Actual 2014 Actual 2015 Revised 2016 Budget 2017 Projected Budgetary Funds Expenditures General Fund 10** General Fund City Council 133,922$ 103,002$ 123,298$ 116,138$ 119,412$ 122,355$ City Clerk 533,569 489,167 533,845 516,040 576,888 522,663 City Attorney 654,080 654,800 676,519 713,474 712,939 733,912 City Manager 1,509,148 1,468,756 1,500,672 1,906,742 2,260,704 2,285,143 Finance 4,050,405 3,568,749 3,475,824 3,895,885 4,097,972 4,226,027 Police 11,388,735 11,443,807 12,248,973 13,216,781 12,892,439 13,129,461 Fire 7,001,473 7,093,507 7,401,786 7,875,910 7,754,662 7,973,413 Parks & Recreation 7,345,484 7,168,745 7,382,727 8,409,223 8,147,163 8,246,871 Library 5,758,770 5,692,845 5,877,520 6,038,379 6,150,211 6,239,306 Senior Center 828,740 840,519 825,124 936,159 898,419 904,928 Neighborhood & Dvlpmnt Services 3,045,463 4,725,280 8,597,166 9,192,345 5,326,434 4,311,909 Public Works 1,200,824 1,156,093 1,142,899 1,298,916 1,390,342 1,430,411 Transportation Services 6,520,244 - - - - - Total General Fund 49,970,857 44,405,272 49,786,353 54,115,992 50,327,585 50,126,398 Special Revenue Funds 2100 Community Dev Block Grant Neighborhood & Dvlpmnt Services 2,405,661 1,453,301 1,069,301 849,708 753,955 771,170 2110 HOME Neighborhood & Dvlpmnt Services 827,052 741,437 679,030 594,330 551,612 563,094 2200 Road Use Tax Fund Public Works 5,216,698 5,091,336 4,701,997 5,624,316 5,840,581 5,843,182 2300 Other Shared Revenue Neighborhood & Dvlpmnt Services 6,367,512 2,421,381 753,426 3,150,000 - - 2310 Energy Eff & Cons Block Grant Public Works 426,643 90,507 - - - - 2315 UniverCity Neighborhood Pship Neighborhood & Dvlpmnt Services 4,819,845 950,383 (547) - - - 2350 Metro Planning Org of Johnson Co Neighborhood & Dvlpmnt Services 661,153 643,917 674,335 696,562 610,325 627,273 2400 Employee Benefits Finance 853,006 616,602 714,090 995,717 951,539 971,098 2510 Peninsula Apartments Neighborhood & Dvlpmnt Services 45,131 55,036 50,662 56,225 48,206 49,269 26** Tax Increment Financing Neighborhood & Dvlpmnt Services 569,333 7,098 145,319 13,591 42,500 42,500 2810 General Rehab & Improv Program Neighborhood & Dvlpmnt Services 200,436 - - - - - 2820 SSMID-Downtown District Neighborhood & Dvlpmnt Services - 277,672 277,395 296,141 294,092 294,092 Total Special Revenue Funds 22,392,470 12,348,670 9,065,008 12,276,590 9,092,810 9,161,678 Debt Service Fund 5*** Debt Service Finance 28,713,981 19,170,582 13,160,156 17,315,399 13,207,838 13,729,250 Total Debt Service Fund 28,713,981 19,170,582 13,160,156 17,315,399 13,207,838 13,729,250 Permanent Fund 6001 Perpetual Care Parks & Recreation - - - - - - Total Permanent Fund -$ -$ -$ -$ -$ -$ City of Iowa City All Funds Expenditures by Fund by Department 89 2012 Actual 2013 Actual 2014 Actual 2015 Revised 2016 Budget 2017 Projected City of Iowa City All Funds Expenditures by Fund by Department Enterprise Funds 710* Parking Transportation Services 3,933,635$ 3,770,254$ 3,758,909$ 11,428,137$ 3,270,015$ 4,562,204$ 715* Mass Transit Transportation Services - 6,155,701 7,080,024 6,928,321 6,879,486 10,415,917 720* Wastewater Public Works 11,855,425 11,523,353 9,916,268 10,437,884 10,395,608 10,581,389 730* Water Public Works 7,755,976 12,624,784 7,728,440 8,199,632 8,423,501 8,517,800 7400 Refuse Collection Public Works 2,932,956 2,929,934 2,886,776 3,006,805 3,088,438 3,167,185 750* Landfill Public Works 4,310,812 4,142,885 4,314,300 4,722,366 4,437,980 4,541,203 7600 Airport Airport Operations 330,776 321,256 363,552 358,380 346,072 349,550 7700 Stormwater Public Works 605,146 695,405 482,255 705,953 786,064 859,741 780* Cable Television City Manager 679,691 662,800 747,541 699,328 - - 79** Housing Authority Neighborhood & Dvlpmnt Services 7,818,871 7,644,701 7,614,681 7,343,842 7,537,903 7,697,933 Total Enterprise Funds 40,223,288 50,471,073 44,892,746 53,830,648 45,165,067 50,692,923 Capital Project Funds Governmental Projects 14,250,404 21,665,402 17,042,914 41,516,396 36,301,340 33,225,865 Enterprise Projects 10,778,277 39,151,506 20,313,054 17,787,676 3,892,758 5,265,598 Total Capital Project Funds 25,028,681 60,816,908 37,355,968 59,304,072 40,194,098 38,491,463 Total Budgetary Expenditures 166,329,277$ 187,212,505$ 154,260,231$ 196,842,701$ 157,987,398$ 162,201,712$ Non-Budgetary Funds Expenditures Capital Project Funds Internal Service Projects -$ -$ 60,266$ 527,279$ 100,000$ 100,000$ Total Capital Project Funds - - 60,266 527,279 100,000 100,000 Internal Service Funds 810* Equipment Public Works 4,797,854 5,149,268 4,511,328 6,643,635 5,990,748 5,428,573 8200 Risk Management Finance 1,182,799 2,474,803 1,106,268 1,495,273 1,329,373 1,357,863 830* Information Technology Finance 1,761,564 1,746,003 1,990,743 2,152,726 2,018,404 2,304,444 8400 Central Services Finance 201,342 206,049 281,955 301,938 308,458 288,636 8500 Health Insurance Reserves Finance 6,476,112 5,931,135 7,465,001 7,703,828 7,880,283 8,274,253 8600 Dental Insurance Reserves Finance 332,162 322,709 344,693 379,829 359,275 370,053 Total Internal Service Funds 14,751,833 15,829,967 15,699,988 18,677,229 17,886,541 18,023,821 Total Non-Budgetary Expenditures 14,751,833$ 15,829,967$ 15,760,254$ 19,204,508$ 17,986,541$ 18,123,821$ Total Expenditures - All Funds 181,081,110$ 203,042,472$ 170,020,485$ 216,047,209$ 175,973,939$ 180,325,532$ 90 City Council 0% City Clerk 0% City Attorney 1% City Manager 2% Finance 15% Police 11% Fire 7% Parks & Recreation 7% Library 5% Senior Center 1% Neighborhood & Dvlpmnt Services 13% Public Works 29% Transportation Services 9% Airport Operations 0% Budgetary Fund Expenditures by Department (excluding Capital Projects) 91 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 1,400,938$ 121,672$ 4,217,623$ 140,000$ 3,040,257$ 8,920,490$ Special Revenue Funds: Empl Benefits Levy 8,547,359 390,883 8,938,242 Road Use Tax 73,290 231,924 950,000 1,255,214 Energy Efficiency Loans 48,924 48,924 Transfers from TIF Districts 652,624 652,624 Enterprise Funds: From Parking Operations (103,775) 144,172 3,943,875 3,984,272 From Transit Operations 54,000 192,388 246,388 From Wastewater Operations 9,200,000 189,624 4,559,962 13,949,586 From Water Operations 568,400 333,225 2,008,715 2,910,340 From Refuse Operations 100,000 100,000 From Landfill Operations 685,000 747,087 2,495,350 3,927,437 From Airport Operations 117,955 512,126 630,081 From Storm Water Operations 50,000 50,000 From Broadband 55,000 25,000 80,000 From IC Housing Authority 44,737 44,737 Capital Project Funds 200,000 200,000 Total Transfers In:10,170,248$ 744,479$ -$ 15,839,203$ 1,125,849$ 189,624$ 4,861,030$ 13,007,902$ 45,938,335$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 1,400,938$ 8,669,573$ 99,737$ 10,170,248$ Road Use Tax Fund 390,883 390,883 Other Special Revenue Funds 121,672 231,924 353,596 Debt Service Fund 140,000 652,624 333,225 1,125,849 Enterprise Funds 3,040,257 200,000 1,620,773 4,861,030 Debt Service Reserves 13,007,902 13,007,902 Capital Project Funding 4,217,623 950,000 10,671,580 15,839,203 Internal Service Funds 189,624 189,624 Total Transfers Out:8,920,490$ 10,242,380$ 652,624$ 200,000$ -$ -$ 25,922,841$ -$ 45,938,335$ Transfers In Transfers Out: City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2015 92 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Enterprise Debt Reserves Total General Fund 72,422$ 98,067$ 22,017,600$ 160,052$ 3,232,477$ 25,580,618$ Special Revenue Funds: Empl Benefits Levy 8,992,897 396,370 9,389,267 Road Use Tax 78,624 204,487 915,000 1,198,111 Transfers from TIF Districts 3,261 20,714 953,651 977,626 Enterprise Funds: From Parking Operations 670,000 221,437 891,437 From Transit Operations 50,000 165,651 215,651 From Wastewater Operations 3,050,000 4,488,036 7,538,036 From Water Operations 1,346,500 306,800 2,010,716 3,664,016 From Landfill Operations 825,327 825,327 From Airport Operations 114,000 114,000 From Storm Water Operations 500,000 500,000 From Broadband 1,491,974 1,491,974 From IC Housing Authority 45,184 45,184 Capital Project Funds 200,000 200,000 Total Transfers In:10,684,362$ 698,924$ -$ 28,683,814$ 1,420,503$ 4,644,892$ 6,498,752$ 52,631,247$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Enterprise Debt Reserves Total General Fund 72,422$ 9,071,521$ 3,261$ 1,537,158$ 10,684,362$ Road Use Tax Fund 396,370 396,370 Other Special Revenue Funds 98,067 204,487 302,554 Debt Service Fund 160,052 953,651 306,800 1,420,503 Enterprise Funds 3,232,477 200,000 1,212,415 4,644,892 Debt Service Reserves 6,498,752 6,498,752 Capital Project Funding 22,017,600 915,000 20,714 5,730,500 28,683,814 Total Transfers Out:25,580,618$ 10,587,378$ 977,626$ 200,000$ -$ 15,285,625$ -$ 52,631,247$ Transfers In Transfers Out: City of Iowa City Budgeted Transfer Schedule Fiscal Year 2016 93 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 100,784$ 775,365$ 140,000$ 3,235,998$ 4,324,569$ Special Revenue Funds: Empl Benefits Levy 8,992,897 408,261 9,401,158 Road Use Tax 80,983 210,151 1,715,000 2,006,134 Transfers from TIF Districts 75,000 971,939 1,046,939 Enterprise Funds: From Parking Operations 400,000 228,357 628,357 From Transit Operations 136,000 136,000 From Wastewater Operations 2,500,000 4,431,246 6,931,246 From Water Operations 1,145,000 300,900 2,020,178 3,466,078 From Refuse Operations 700,000 700,000 From Landfill Operations 825,327 825,327 From Airport Operations 165,490 165,490 From Storm Water Operations 700,000 700,000 From IC Housing Authority 46,087 46,087 Capital Project Funds 225,000 225,000 Internal Service Funds: From Equipment 1,100,000 1,100,000 Total Transfers In:9,192,389$ 719,196$ -$ 9,275,855$ 1,412,839$ -$ 4,650,682$ 6,451,424$ 31,702,385$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 9,073,880$ 46,087 9,192,389$ Road Use Tax Fund 408,261 408,261 Other Special Revenue Funds 100,784 210,151 310,935 Debt Service Fund 140,000 971,939 300,900 1,412,839 Enterprise Funds 3,235,998 225,000 1,189,684 4,650,682 Debt Service Reserves 6,451,424 6,451,424 Capital Project Funding 775,365 1,715,000 75,000 1,100,000 5,610,490 9,275,855 Total Transfers Out:4,324,569$ 11,407,292$ 1,046,939$ 225,000$ -$ 1,100,000$ 13,598,585$ -$ 31,702,385$ City of Iowa City Budgeted Transfer Schedule Fiscal Year 2017 Transfers In Transfers Out: 94 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted Change in FTEs FY2015-2016 Budgetary Funds General Fund City Council 7.00 7.00 7.00 7.00 7.00 - City Clerk 4.00 4.00 4.00 4.00 4.00 - City Attorney 5.60 5.60 5.60 5.60 5.50 (0.10) City Manager:- City Manager 3.00 3.00 3.00 3.00 3.00 - Communications Office 4.00 2.00 3.00 3.00 7.50 4.50 Human Resources 4.00 4.00 3.00 3.00 3.00 - Human Rights 2.50 2.00 2.00 2.00 2.00 - Finance:- Finance Adminstration 2.65 2.65 3.65 3.15 3.15 - Accounting 8.00 8.00 8.00 7.00 7.60 0.60 Purchasing 4.00 3.94 3.44 3.44 3.44 - Revenue 7.88 7.88 7.88 7.88 7.88 - Tort Liability 1.00 1.00 1.00 1.00 1.00 - Disaster Assistance 0.40 0.40 0.38 - - - Police:- Police Administration 5.00 5.00 5.00 5.00 5.00 - Police Administrative Services 18.00 18.00 20.00 20.00 20.00 - Police Field Operations 80.00 80.00 80.00 80.00 80.00 - Fire:- Fire Administration 3.00 4.00 4.00 3.00 3.00 - Fire Emergency Operations 59.00 59.00 59.00 59.00 59.00 - Fire Prevention 2.00 1.00 1.00 1.00 1.00 - Fire Training 1.00 1.00 1.00 1.00 1.00 - Housing & Inspection Services:- Housing and Inspection Admin 2.00 2.00 2.00 2.00 - (2.00) Parks and Recreation:- Park and Rec Admin 2.00 2.00 2.00 2.00 2.00 - Government Buildings 4.83 4.83 4.83 4.83 5.33 0.50 Recreation 15.42 15.42 15.42 15.42 14.42 (1.00) Park Maintenance Administration 2.00 2.00 2.00 2.00 1.00 (1.00) Park Maintenance Operations 11.00 11.00 11.00 11.00 12.00 1.00 Forestry 3.00 3.00 3.00 3.00 3.00 - CBD Maintenance Operations 3.00 3.00 3.00 3.00 3.00 - Cemetery Operations 3.00 3.00 3.00 3.00 3.00 - Library:- General Library 42.89 42.88 42.38 42.38 42.27 (0.11) Library Board Controlled Funds 0.75 0.75 0.75 0.75 0.50 (0.25) Library Foundation Office - - 2.00 2.00 2.00 - Senior Center Administrations 6.50 6.50 6.50 6.50 6.50 - Neighborhood & Development Services:- Neighborhood & Dvlp Services Admin 2.55 2.55 2.55 2.55 1.55 (1.00) Sustainability Services - - - 1.00 1.00 Community Development 0.85 1.20 1.75 1.75 1.55 (0.20) Economic Development 1.00 1.00 1.00 1.00 2.00 1.00 Urban Planning 3.50 2.50 2.50 2.50 3.50 1.00 Building Inspection 7.80 7.80 6.30 6.30 7.30 1.00 Neighborhood Services 1.00 1.00 1.00 1.00 1.05 0.05 Housing Inspection 5.75 5.75 5.25 5.25 5.55 0.30 Human Services - 0.15 0.15 0.15 0.15 - City of Iowa City Personnel Full-Time Equivalents Last Five Years 95 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted Change in FTEs FY2015-2016 City of Iowa City Personnel Full-Time Equivalents Last Five Years Public Works:- Public Works Administration 2.00 2.00 2.00 2.00 2.00 - Engineering Services 12.10 12.10 12.10 12.10 12.00 (0.10) Transportation Services:- Mass Transit 56.25 - - - - - Sub-total General Fund 411.22 351.90 354.43 351.55 356.74 5.19 Special Revenue Funds Community Development Block Grant 2.88 2.63 2.48 2.48 2.38 (0.10) HOME Program 0.95 0.70 0.50 0.50 0.45 (0.05) Road Use Tax:- Traffic Engineering 4.15 4.15 4.15 4.15 3.90 (0.25) Streets System Maintenance 25.50 25.50 25.50 25.50 25.25 (0.25) Other Shared Revenues 1.60 1.60 1.62 - - - UniverCity Neighbporhood Partnership 0.20 0.20 - - - - Metro Planning Org of Johnson County 6.60 5.60 5.60 5.60 4.70 (0.90) Employee Benefits 0.55 0.55 0.55 0.55 0.55 - Sub-total Special Revenue Funds 42.43 40.93 40.40 38.78 37.23 (1.55) Enterprise Funds Parking 32.75 29.25 26.25 26.25 23.13 (3.13) Mass Transit - 51.75 51.25 51.25 51.13 (0.12) Wastewater 25.40 25.40 24.40 24.65 24.65 - Water 32.75 32.75 31.75 32.00 32.00 - Refuse Collection 20.35 20.35 19.35 19.35 17.85 (1.50) Landfill 17.50 17.50 16.50 16.50 15.50 (1.00) Airport Operations 1.75 1.00 1.00 1.00 1.00 - Storm Water 2.10 2.10 2.10 2.60 2.60 - Cable Television 6.63 6.63 6.63 5.63 - (5.63) Housing Authority 13.25 13.18 12.19 10.19 10.19 - Sub-total Enterprise Funds 152.48 199.91 191.42 189.42 178.05 (11.38) Capital Project Funds ERP Software-Finances and HR/Payroll 1.00 1.00 1.00 - - - Fire Station #4 1.00 - - - - - Iowa City Gateway Project (Dubuque St)1.00 1.00 1.00 1.00 1.00 - 420th Street Industrial Park 1.00 - - - - - West Side Levee Project - 1.00 1.00 1.00 1.00 - Rocky Shore Lift Station Project - - - - 2.00 2.00 S Wastewater Plant Expansion 1.00 3.00 3.00 3.00 - (3.00) Sub-total Capital Project Funds 5.00 6.00 6.00 5.00 4.00 (1.00) Total Budgetary Funds 611.13 598.74 592.25 584.75 576.02 (8.74) 96 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted Change in FTEs FY2015-2016 City of Iowa City Personnel Full-Time Equivalents Last Five Years Non-Budgetary Funds Internal Service Funds Equipment 11.26 10.75 10.75 10.75 10.75 - Risk Management 1.80 1.80 1.80 1.80 1.80 - Information Technology Services 11.80 10.86 9.86 9.86 9.86 - Central Services 0.75 0.76 0.50 0.50 0.50 - Sub-total Internal Service Funds 25.61 24.17 22.91 22.91 22.91 - Agency Funds Library Foundation Office 1.00 1.00 - - - - Sub-total Agency Funds 1.00 1.00 - - - Total Non-Budgetary Funds 26.61 25.17 22.91 22.91 22.91 - Total Full-Time Equivalents 637.74 623.91 615.16 607.66 598.93 (8.74) - 100 200 300 400 500 600 700 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted City of Iowa City FTE Summary by Fund Type Last Five Years General Fund Special Revenue Funds Capital Projects Funds Enterprise Funds Internal Service Funds Agency Funds 97 98 GENERAL FUND SUMMARY Fund Summary Assigned, Committed & Restricted Fund Balance Revenues Expenditures Division Summaries F Y 2 0 1 6 GENERAL FUND The General Fund is the City’s main operating fund and includes activities in the following areas: Public Safety, Public Works, Health and Social Services, Cultural and Recreational Activities, Community and Economic Development and General Government Administration. We present a balanced budget for General Fund in FY2016, with revenue and expenditures projected at $56.2 and $75.9 million, respectively. The excess amount of expenditures is a transfer from local option sales tax funds of $21.3 million to the Capital Project Funds for the Iowa City Gateway Project (Dubuque Street) and is out of restricted fund balance. In FY2016, the Cable Television operations have merged into the General Fund. Prior year activity for the Cable Television operations can be found in the Cable Television Fund in the Enterprise Fund section of the budget. A. General Fund Revenue Revenues & Other Financing Sources 2014 Actual 2015 Revised 2016 Budget 2017 Projected Property Taxes 28,437,600$ 29,486,191$ 29,804,437$ 29,804,437$ Delinquent Property Taxes 2,626 - - - Other City Taxes 2,947,501 2,231,144 2,428,855 2,428,855 Licenses And Permits 1,659,843 1,574,249 2,235,526 2,235,496 Use Of Money And Property 647,032 753,220 556,656 556,656 Intergovernmental 2,789,683 3,401,207 3,801,259 3,801,259 Charges For Fees And Services 1,357,363 1,288,115 1,277,691 1,277,691 Miscellaneous 4,502,885 4,804,686 4,478,841 4,646,980 Other Financial Sources 5,565,082 4,685,613 951,781 151,781 Sub-total Revenues & Other Financing Sources (excluding Transfers In):47,909,615 48,224,425 45,535,046 44,903,155 Transfers In 10,870,809 10,170,248 10,684,362 9,192,389 Total Revenues, Other Financing Sources, & Transfers In 58,780,424$ 58,394,673$ 56,219,408$ 54,095,544$ 101 1. Property Taxes - Property tax revenue of $29.8 million is the primary funding source for General Fund operations, providing approximately 65.5% of total revenue, excluding transfers in, in FY2016. The FY2016 revenue is an increase of 1.1% of the FY2015 revised budget of $29.5 million and there is an average increase of 2.6% over the last five years. This does not include a transfer-in of the Employee Benefits Levy from the Employee Benefits Special Revenue Fund. There are a number of factors which determine the City’s tax levy each year: property valuations by class, the state’s annual Assessment Limitation Order (rollback), TIF district valuations and rebates, statutory limits on individual tax levies, the City’s own Financial and Fiscal Policies, restrictions from external entities on other financing sources, and funding requirements for projected expenditures. 100% Assessment - Property valuations are set by the City and County Assessor. State law requires that all real property be reassessed every two years, specifically in odd- numbered years. Since 2003, valuations within the Iowa City corporate limits have increased an average of 6.5% in revaluation years and 2.3% in non-revaluation years. Valuations reported by the Johnson County Auditor’s office for January 1, 2014 served as the basis for determining property tax revenue in FY2016. Their report indicates a 2.4% increase in total assessed value in the last year, from $4.83 billion to $4.94 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 102 class which, when applied, determines taxable valuations. The growth restriction is applied to the residential valuations, limiting the growth percentage in taxable value to agricultural valuations. In other words, the percentage change in taxable valuations for urban residential property each year is limited to either three percent (3%) or the growth in agricultural property, whichever is lower. Growth restrictions and rollbacks for current and future years were changed with state legislation in 2013 with Iowa Senate File 295; the resulting reduction in City revenue will be monitored and started with FY2015 taxable valuation. The growth limitation of three percent (3%) started in FY2015 was a decrease from four percent (4%) annually on taxable residential and agricultural property valuations. In FY2015 the commercial, industrial, and railroad property classes had a rollback of ninety-five percent (95%) and the commercial and industrial property rollback will be backfilled by the State. Also, the commercial, industrial, and railroad property classes roll back will further lower to ninety percent (90%) and the commercial and industrial property rollback will continue to be backfilled by the State in FY2016. The following graph illustrates the impact of the rollback on taxable valuations. In FY2007 the rollback exempted $1.44 billion of Iowa City’s assessed valuation. In FY2016 the rollback will exempt $1.76 billion of assessed valuations. The residential and agricultural rollbacks for FY2016 are 55.7335% and 44.7021%, respectively, compared to FY2015 rollbacks of 54.4002% and 43.3997%, respectively. Also, in FY2016 the commercial, industrial, and railroad rollback will exempt additional amounts of commercial, industrial, and railroad assessed valuations for FY2016 are 90%, compared to 95% for FY2015. 103 2. Other City Taxes - This category, estimated at $2.4 million in FY2016, includes Hotel Motel Taxes of $947,000, $452,000 in gas and electric excise taxes, and $995,000 in utility franchise taxes. The FY2016 revenue is an increase of 9.0% of the FY2015 revised budget of $2.2 million and there is an average decrease of 16.9% over the last five years. The change is from the local option sales tax, which ended June 30, 2013. a) Hotel Motel Tax: This revenue source is a state-administered tax. Estimated at $947,000 in FY2016, the seven percent (7%) tax on gross hotel/motel room rental receipts is distributed as follows: Convention & Visitor's Bureau 25.00% Police Patrol 47.50% Parks & Recreational Facilities 27.50% Total Hotel Motel 7% Tax 100.00% b) Utility Replacement Excise Tax: The Gas and Electric Excise tax is collected on the generation, distribution, and delivery of electricity and natural gas. This tax replaced the taxation on utility property in 1999. Cities are required to calculate property tax revenues with and without property valuations. The calculated difference is required to establish the General Property Tax Equivalents, the basis of the Iowa Department of Revenue distribution formula. c) Utility Franchise Taxes on utility customers: Senate File 478 was enacted by the Iowa state legislature during its 2009 session, establishing cities’ right to impose a franchise tax on gas and electric utilities. On February 16, 2010, the Iowa City Council passed and approved an ordinance establishing a one percent (1%) tax to be expended for the following purposes: 1) Inspecting, supervising and otherwise regulating the MidAmerican Energy Company’s gas and electric franchises. 2) Public safety, including the equipping of fire, police and emergency services. 3) Public infrastructure to support commercial and industrial economic development. Of the $995,000 estimate for FY2016, approximately $670,000 will remain in the City’s General Fund for maintenance of the right-of-way and operational costs associated with Fire Station #4. The remaining $325,000 is for recurring Capital Improvement Projects (CIP) in the right of way. 104 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. FY2016 revenue for Licenses and Permits is estimated at $2.2 million. The FY2016 revenue is an increase of 42.0% of the FY2015 revised budget of $1.6 million and there is an average increase of 11.8% over the last five years. These changes are from the estimates in construction permits and licenses revenue and the addition of franchise fees from Cable Television operations moving into the General Fund in FY2016. 4. Use of Money & Property - This revenue source consists of interest income and rents are budgeted at $557,000 for FY2016. The FY2016 revenue is a decrease of 26.1% of the FY2015 revised budget of $753,000 and there is an average decrease of 7.7% over the last five years. The decrease from the FY2015 amount is from estimates in rental income and the average decrease is from the movement of transit operations into an enterprise fund starting in FY2013. 5. Intergovernmental - revenue is estimated at $3.8 million in FY2016. This revenue category includes state and federal grants, 28-E agreements, and contracts with local governmental entities. The FY2016 revenue is an increase of 11.7% of the FY2015 revised budget of $3.4 million and there is an average increase of 9.1% over the last five years. The increase from the FY2015 amount is from estimates in the property tax credits from property tax backfill from the state and 28E agreements. The majority of intergovernmental revenue is the result of 28E agreements with local entities for services provided to area residents, as shown in the following schedule. The largest of these agreements is for fire protection services to the University of Iowa, estimated at $1.7 million in FY2016, with $1.4 million receipted into the General Fund. The remainder is deposited into the Employee Benefits Fund as reimbursement for a percentage of Fire employee benefits. 105 FY2014 FY2015 FY2016 FY2017 Intergovernmental Funding Actual Amended Budget Projected Local Governmental: 28E Agreements Coralville, Johnson County & Other Governments - Animal Services 228,160$ 218,286$ 218,550$ 218,550$ IC Comm. Schools - Mercer Pool 99,404 104,440 91,633 91,633 County, Univ Heights, Hills - Library 427,033 420,750 466,491 466,491 Johnson County - Senior Center 59,224 70,000 59,224 59,224 Downtown District - Police Department 10,000 - 10,000 10,000 Other Local Governmental 140 346 - - Local Governmental Revenue:823,961 813,822 845,898 845,898 State Revenue: Public Safety Grants 209,538 131,315 194,103 194,103 University of Iowa - Fire Protection 1,370,310 1,524,187 1,397,715 1,397,715 University of Iowa - Library Services - - - - Operating Grants 90,067 81,500 90,067 90,067 Property Tax Credits 72,550 631,581 1,256,102 1,256,102 UniverCity Funding 56,967 100,000 - - Other State Grants 6,882 - - - State Disaster Assistance 39,180 - - - Total State Revenue:1,845,494 2,468,583 2,937,987 2,937,987 Federal Revenue: Public Safety Grants 118,657 118,802 17,374 17,374 FEMA Assistance / Reimbursements 1,571 - - - ICAD CoLab - - - - Transit Grant*- - - - Total Federal Revenue:120,228 118,802 17,374 17,374 Total - Intergovernmental Funding: 2,789,683$ 3,401,207$ 3,801,259$ 3,801,259$ 6. Charges for Fees and Services - are estimated at $1.3 million in FY2016. Divisions with fee- based services include: Parks and Recreation, Police (special events, contracted services), Fire (inspections), Housing & Inspection Services, Animal Care, and Cemetery services. The FY2016 revenue stayed fairly level compared the FY2015 revised budget of $1.3 million and there is an average decrease of 9.4% over the last five years. The average decrease is from the movement of transit operations into an enterprise fund starting in FY2013. 7. Miscellaneous - Miscellaneous revenue is estimated to receive $4.5 million in FY2016. This category includes a variety of revenue sources, including parking fines ($315,000), magistrate court fines and surcharges related to code enforcement ($416,000) and library fines ($176,000). Also included within this category is an administrative chargeback of $2.8 million to the City’s proprietary funds for services rendered by administrative divisions. The FY2016 revenue is a decrease of 6.8% of the FY2015 revised budget of $4.8 million and there is an average decrease of 0.3% over the last five years. These revenues have been fairly consistent over the years reported ranging between $4.4 million and $4.8 million. 106 8. Other Financing Sources – are estimated at $952,000 in FY2016, which is a decrease of 79.7% from the revised budget in FY2015 of $4.7 million. The decrease is from an approximate $4.5 million that is from homes in the UniverCity program, which consists of the proceeds from the sale of assets ($2 million), loan proceeds from financial institutions ($2 million), and bond proceeds for rehabilitation costs ($500,000). The UniverCity activity is budgeted at $800,000 in FY2016, which consists of the proceeds from the sale of assets ($400,000) and loan proceeds from financial institutions ($400,000). There is an average increase of 64.7% over the last five years. The change is from the movement of the UniverCity program activity into the general fund starting in FY2013. 9. Transfers In - includes an approximate $9.0 million transfer-in of the Employee Benefits Levy from the Employee Benefits Special Revenue Fund. This category also includes allocation of funds to equipment replacement reserves, and operating support from other funds for specific staff positions. The category is budgeted at $10.7 million in FY2016. B. GENERAL FUND EXPENDITURES Expenditures &2014 2015 2016 2017 Transfers Out Actual Revised Budget Projected Personnel 34,352,341$ 36,237,779$ 36,945,831$ 38,054,206$ Services 8,031,115 9,022,831 9,050,189 9,153,648 Supplies 1,325,590 1,488,904 1,439,533 1,467,424 Capital Outlay 4,669,307 5,048,197 2,125,032 1,052,000 Debt Service 1,408,000 2,000,000 400,000 - Contingency - 318,281 367,000 399,120 Sub-total Expenditures:49,786,353 54,115,992 50,327,585 50,126,398 Transfers Out 5,700,615 8,920,490 25,580,618 4,323,532 Total Expenditures & Transfers Out 55,486,968$ 63,036,482$ 75,908,203$ 54,449,930$ 107 1. Personnel - Personnel costs account for approximately 73.4% of budgeted expenditures (excluding transfers out) within the General Fund in FY2016. Employee benefit costs are discussed in greater detail in this document’s transmittal letter. 2. Services - Expenditures for services are budgeted at $9.1 million in FY2016. Initial projections were based on FY2014 actual expenditures and projected at 1.83% annually. This is in line with the Consumer Price Index for All Urban Consumers (CPI-U) over the last five fiscal years. A number of operating costs within the services category have more specific inflationary guidelines and methods of projection. This includes funding for liability, fire & casualty insurance premiums; professional and consultant services; internal service fund charges (Equipment, Information Technology Services, Risk Management, and Central Services); training & education; building and equipment repair and maintenance services; vehicle and equipment rentals. These costs are adjusted individually by year, based on specific operating plans and projects, claims/loss history, trend analysis, and operations-specific needs, by year. 108 The Services category also includes funding for Community and Economic Development initiatives such as Aid to Human Service Agencies, Community Event Funding, support to the Iowa City Coralville Convention & Visitors Bureau, and Community and Economic Development Assistance, as follows: $250,000 Aid to Human Service Agencies $105,200 Community Event / Program Funding $236,800 ICCVB – Community / Economic Development Assistance $100,000 Economic Development Assistance 3. Supplies - Supplies consist primarily of commodities that are consumed or depleted, such as office and cleaning supplies, vehicle fuel and materials for repair and maintenance of buildings, streets, and equipment. Expenditures for supplies are budgeted at $1.4 million in FY2016. Individual items under $5,000 which may have been categorized as capital outlay in prior years are now budgeted within the supplies category for FY2012 and beyond. This adjustment is in line with the capitalization threshold utilized in the comprehensive annual financial report. 4. Capital Outlay - General Fund capital outlay is budgeted at $2.1 million in FY2016 and includes police vehicle replacements, library materials, operating equipment, and building maintenance and improvements of $5,000 or greater. 5. Debt Service - This category is budgeted at $400,000 in FY2016. This consists from loan repayments to financial institutions that are from the homes sold in the UniverCity program 6. Contingency - A General Fund contingency amount is established each fiscal year for those unforeseen expenditures that arise following formal adoption of the annual budget. This amount is available for appropriation by formal amendment, subject to recommendation from the Finance Director and City Manager, and approval by City Council. Contingency is budgeted at ¾ of one percent (1%) of General Fund expenditures (excluding transfers) - approximately $367,000 in FY2016. 7. Transfers Out - This category is budgeted at $25.6 million in FY2016. The majority of transfers out is the result of local option sales tax funds of $21.3 million to capital projects for the Iowa City Gateway Project (Dubuque Street) and transit property taxes of $3.1 million that is transferring into the Transit Fund. 109 C. FUND BALANCE It is part of the City’s Financial Reserves policy that General Fund’s unassigned fund balance not fall below twenty percent (20%) of expenditures, with a ceiling of thirty percent (30%). This policy also states that fund balance in excess of thirty percent (30%) of expenditures would be transferred to the City’s Emergency fund, used to retire outstanding debt, and/or used to provide property tax relief. In FY2013, $1.9 million of the unassigned balance was used to repay the Landfill Fund for construction of Fire Station #2 ($946,000), Fire Station #4 ($822,000), Terry Trueblood Rec Area ($111,000), and Senior Center Building Envelope ($15,000). In FY2014, $1.7 million of the unassigned balance was used to transfer into the City’s Emergency fund. Also, $1.3 million in FY2015 of unassigned balance will be used to transfer into the City’s Emergency fund. General Fund’s unassigned fund balance is relied upon to provide cash flow during the first quarter of the fiscal year as the majority of property taxes are not received until Octo- ber/November. The following chart demonstrates how expenditures have exceeded receipts in the first three months over the past ten years. 3 Months @ Sept. 30 Receipts Expenditures Shortfall FY2015 10,366,653$ 16,959,430$ (6,592,777)$ FY2014 11,705,632 15,145,130 (3,439,498) FY2013 9,727,204 16,725,202 (6,997,998) FY2012 12,090,490 15,441,933 (3,351,443) FY2011 8,976,380 13,778,695 (4,802,315) FY2010 8,934,768 13,186,810 (4,252,042) FY2009 6,496,526 13,877,093 (7,380,567) FY2008 7,041,379 12,484,773 (5,443,394) FY2007 7,881,225 13,014,632 (5,133,407) FY2006 6,315,525 12,105,987 (5,790,462) 110 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 38,069,998$ 46,294,999$ 44,499,871$ 47,793,327$ 43,151,518$ 23,462,723$ Revenues: Property Taxes 26,782,560$ 27,937,740$ 28,437,600$ 29,486,191$ 29,804,437$ 29,804,437$ Delinquent Property Taxes 661 1,897 2,626 - - - Other City Taxes 10,619,112 10,536,839 2,947,501 2,231,144 2,428,855 2,428,855 Licenses And Permits 1,309,888 1,777,267 1,659,843 1,574,249 2,235,526 2,235,496 Use Of Money And Property 1,456,551 619,227 647,032 753,220 556,656 556,656 Intergovernmental 5,549,428 2,661,403 2,789,683 3,401,207 3,801,259 3,801,259 Charges For Fees And Services 2,442,843 1,469,628 1,357,363 1,288,115 1,277,691 1,277,691 Miscellaneous 4,371,667 4,484,836 4,502,885 4,804,686 4,478,841 4,646,980 Other Financial Sources 1,381,751 1,451,159 5,565,082 4,685,613 951,781 151,781 Sub-Total Revenues 53,914,461 50,939,996 47,909,615 48,224,425 45,535,046 44,903,155 Transfers In: Operating Transfers In 12,380,414 9,339,373 10,870,809 10,170,248 10,684,362 9,192,389 Sub-Total Transfers In 12,380,414 9,339,373 10,870,809 10,170,248 10,684,362 9,192,389 Total Revenues & Transfers In 66,294,875$ 60,279,369$ 58,780,424$ 58,394,673$ 56,219,408$ 54,095,544$ Expenditures by Department: City Council 133,922$ 103,002$ 123,298$ 116,138$ 119,412$ 122,355$ City Clerk 533,569 489,167 533,845 516,040 576,888 522,663 City Attorney 654,080 654,800 676,519 713,474 712,939 733,912 City Manager 1,509,148 1,468,756 1,500,672 1,906,742 2,260,704 2,285,143 Finance 4,050,405 3,568,749 3,475,824 3,895,885 4,097,972 4,226,027 Police 11,388,735 11,443,807 12,248,973 13,216,781 12,892,439 13,129,461 Fire 7,001,473 7,093,507 7,401,786 7,875,910 7,754,662 7,973,413 Parks and Recreation 7,345,484 7,168,745 7,382,727 8,409,223 8,147,163 8,246,871 Library 5,758,770 5,692,845 5,877,520 6,038,379 6,150,211 6,239,306 Senior Center 828,740 840,519 825,124 936,159 898,419 904,928 Neighborhood & Development Services 3,045,463 4,725,280 8,597,166 9,192,345 5,326,434 4,311,909 Public Works 1,200,824 1,156,093 1,142,899 1,298,916 1,390,342 1,430,411 Transportation Services 6,520,244 - - - - - Sub-Total Expenditures 49,970,857 44,405,272 49,786,353 54,115,992 50,327,585 50,126,398 Transfers Out: Capital Project Fund 5,364,893 8,269,562 769,848 4,217,623 22,017,600 775,365 GO Bond Abatement 117,059 266,650 158,624 140,000 160,052 140,000 Improvement Res Fund 1,618,372 - - - - - General Levy 270,912 209,729 190,470 190,087 219,996 226,234 Emergency Fund - - 1,656,058 1,338,516 - - Transfers Out - Transit Fund - 4,027,141 2,858,163 2,971,842 3,110,548 3,109,511 Misc Transfers Out 195,819 2,832,102 67,452 62,422 72,422 72,422 IntrFund Loan 798,767 1,954,435 - - - - Sub-Total Transfers Out 8,365,822 17,559,619 5,700,615 8,920,490 25,580,618 4,323,532 Total Expenditures & Transfers Out 58,336,679$ 61,964,891$ 55,486,968$ 63,036,482$ 75,908,203$ 54,449,930$ Fund Balance*, June 30 46,028,193$ 44,609,478$ 47,793,327$ 43,151,518$ 23,462,723$ 23,108,336$ Adjustments to Cash/Non-Cash Asset/Liab 266,806 (90,477) - - - - Change in Accounting Method - (19,130) - - - - Adjusted Fund Balance*, June 30 46,294,999 44,499,871 47,793,327 43,151,518 23,462,723 23,108,336 Restricted / Committed /Assigned 29,190,545 27,380,775 29,808,720 26,668,219 5,432,221 5,587,049 Unassigned Balance 17,104,454$ 17,119,096$ 17,984,607$ 16,483,299$ 18,030,502$ 17,521,287$ % of Expenditures 29%28%32%26%24%32% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City General Fund (1000 - 1023) Fund Summary 111 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Assigned: (Available for current and / or future operations) Library Special Revenue Funds 276,279$ 264,249$ 653,297$ 679,951$ 730,693$ 804,782$ Library Escrow 298,942 383,431 - - - - Library Foundation Development - (1,968) (2,242) (2,242) (2,242) (2,242) Library Equipment Replacement Reserve 109,936 108,578 143,824 161,246 158,168 175,590 Library Computer Replacement Reserve 82,962 76,977 - - - - Senior Center Gift Funds 34,014 33,633 33,709 18,731 8,731 8,731 New Horizons Band 5,478 7,636 1,546 905 674 135 Cable Replacement Reserves - - - - 153,804 163,804 Emergency Funds - - 1,656,058 2,994,574 2,994,574 2,994,574 Energy Efficiency Revolving Loan Fund - - - 15,593 30,593 84,449 Transit Reserve: Grant & Levy Restrictions 3,510,848 - - - - - Fire Dept. Donations 25 - - - - - Fire Equipment Replacement Reserve 557,188 626,562 626,562 739,331 739,331 739,331 Honor Guard Donation 1,054 3,529 - - - - Police Department Donations 1,448 1,106 - - - - Park Land Acquisition Reserve 185,608 185,608 185,608 185,608 185,608 185,608 Park Land Development Reserve 23,437 23,437 23,437 23,437 23,437 23,437 Cemetery Flags & Flagpoles Program 1,212 1,212 - - - - 5,088,431$ 1,713,990$ 3,321,799$ 4,817,134$ 5,023,371$ 5,178,199$ Restricted: (Not available for general operations) Police Forfeiture Share 464,039$ 630,118$ 528,507$ 193,486$ 93,486$ 93,486$ Local Option Sales Tax 21,836,156 23,335,333 25,252,557 21,657,599 315,364 315,364 Restricted (Unspent Bond Proceeds)- - 705,857 - - - Restricted (Develop/Constr Escrows)1,801,920 1,701,334 - - - - 24,102,114$ 25,666,785$ 26,486,921$ 21,851,085$ 408,850$ 408,850$ Total Assigned / Committed / Restricted:29,190,545$ 27,380,775$ 29,808,720$ 26,668,219$ 5,432,221$ 5,587,049$ Unassigned:17,104,454 17,119,096 17,984,607 16,483,299 18,030,502 17,521,287 General Fund Ending Fund Balance 46,294,999$ 44,499,871$ 47,793,327$ 43,151,518$ 23,462,723$ 23,108,336$ City of Iowa City General Fund Assigned, Committed & Restricted Fund Balance 112 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Property Taxes Current Taxes 26,782,560$ 27,937,740$ 28,437,600$ 29,486,191$ 29,804,437$ 29,804,437$ Delinquent Property Taxes Delinquent Taxes 661 1,897 2,626 - - - Other City Taxes Other City Taxes 10,619,112 10,536,839 2,947,501 2,231,144 2,428,855 2,428,855 Licenses And Permits General Use Permits 52,803 71,396 82,747 68,992 80,686 80,656 Food & Liq Licenses 99,187 109,068 100,437 103,933 99,912 99,912 Professional License 17,310 18,190 16,610 17,955 16,610 16,610 Franchise Fees - - - - 727,698 727,698 Misc Permits & Lic 3,450 3,310 4,195 3,360 4,195 4,195 Const Per & Ins Fees 1,111,460 1,553,320 1,427,856 1,356,956 1,280,144 1,280,144 Misc Lic & Permits 25,678 21,983 27,998 23,053 26,281 26,281 Use Of Money And Property Interest Revenues 353,442 240,017 201,307 150,887 102,177 102,177 Rents 472,812 341,012 418,631 580,849 431,454 431,454 Parking Ramp Revenue 609,937 17,035 - - - - Royalties & Commiss 20,360 21,163 27,094 21,484 23,025 23,025 Intergovernmental Fed Intergovnt Rev 2,367,581 66,936 120,228 118,802 17,374 17,374 Property Tax Credits 49,372 57,528 72,550 631,581 1,256,102 1,256,102 State 28E Agreements 1,416,759 1,504,557 1,370,309 1,624,187 1,397,715 1,397,715 Operating Grants 61,033 76,694 90,067 81,500 90,067 90,067 Disaster Assistance 1,101 122,522 3,633 - - - Other State Grants 851,635 178,284 308,935 131,315 194,103 194,103 Local 28E Agreements 801,947 654,882 823,961 813,822 845,898 845,898 Charges For Fees And Services Building & Devlpmt 311,445 393,429 401,648 314,484 335,347 335,347 Police Services 135,035 269,023 88,193 50,270 31,335 31,335 Animal Care Services 9,539 8,873 9,230 11,420 10,000 10,000 Fire Services 9,086 10,529 8,573 10,305 7,500 7,500 Transit Fees 1,121,409 - - - 900 900 Culture & Recreation 780,074 728,364 768,033 831,155 805,961 805,961 Library Charges 304 57 46 57 - - Misc Charges For Svc 66,574 53,188 44,802 47,209 49,810 49,810 Water Charges 6,680 5,869 6,094 5,869 6,094 6,094 Refuse Charges 2,697 296 574 296 574 574 Parking Charges - - 30,170 17,050 30,170 30,170 Miscellaneous Code Enforcement 455,264 451,306 415,839 455,386 415,841 415,841 Parking Fines 470,104 420,040 315,419 500,000 315,419 315,419 Library Fines & Fees 201,157 182,418 175,666 182,418 175,666 175,666 Contrib & Donations 236,566 390,624 318,367 286,139 286,386 284,386 Printed Materials 38,607 38,874 45,674 39,329 43,136 43,136 Animal Adoption 13,020 10,620 9,557 11,264 11,060 11,060 Misc Merchandise 36,340 25,462 23,376 27,384 26,488 26,488 Intra-City Charges 2,665,720 2,585,123 2,847,665 2,737,292 2,764,196 2,964,196 Other Misc Revenue 253,149 379,356 350,343 565,474 439,670 409,809 Special Assessments 1,740 1,013 979 - 979 979 Other Financial Sources Sale Of Assets 1,183,162 549,549 1,683,887 2,136,969 494,150 94,150 Bonds - - 1,000,000 500,000 - - Loans 198,589 901,610 2,881,195 2,048,644 457,631 57,631 Total Revenues 53,914,461$ 50,939,996$ 47,909,615$ 48,224,425$ 45,535,046$ 44,903,155$ City of Iowa City General Fund Revenues by Type 113 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected City Council City Council 133,922$ 103,002$ 123,298$ 116,138$ 119,412$ 122,355$ City Clerk City Clerk 533,569 489,167 533,845 516,040 576,888 522,663 Police Citizen Review Board City Attorney City Attorney 654,080 654,800 676,519 713,474 712,939 733,912 City Manager City Manager 577,187 566,010 538,785 593,554 599,346 616,298 Communications Office 286,241 257,001 285,044 490,187 835,394 820,792 Human Resources 416,151 412,215 414,271 492,016 487,350 500,482 Human Rights 229,569 233,530 262,572 330,985 338,614 347,571 Finance Finance Adminstration 2,020,336 1,543,026 1,447,968 1,865,165 1,994,375 2,064,232 Accounting 752,835 785,592 764,176 768,181 780,698 803,047 Purchasing 323,862 283,274 309,725 302,947 335,165 344,946 Revenue 953,372 956,857 953,955 959,592 987,734 1,013,802 Police Police Administration 738,252 737,532 741,617 783,841 870,944 895,466 Police Administrative Services 1,729,034 1,712,112 1,820,848 1,939,698 2,044,851 2,101,121 Police Field Operations 8,921,449 8,994,163 9,686,508 10,493,242 9,976,644 10,132,874 Fire Fire Administration 796,569 791,222 758,093 813,001 923,147 986,010 Fire Emergency Operations 5,851,931 5,957,389 6,271,096 6,600,413 6,432,842 6,578,130 Fire Prevention 197,402 185,249 191,601 260,845 209,300 214,929 Fire Training 155,571 159,647 180,996 201,651 189,373 194,344 Parks and Recreation Park and Rec Admin 817,035 797,858 760,043 1,276,584 1,031,943 1,058,736 Recreation 2,801,548 2,870,350 2,852,525 3,066,959 2,993,065 3,014,087 Park Maintenance 3,345,784 3,184,891 3,452,490 3,715,273 3,768,398 3,810,485 Cemetery Operations 381,117 315,647 317,669 350,407 353,757 363,563 Library Library Operations 5,758,770 5,560,202 5,767,401 5,847,418 5,975,382 6,059,233 Library Foundation Office - 132,644 110,119 190,961 174,829 180,074 Senior Center Senior Center 828,740 840,519 825,124 936,159 898,419 904,928 Neighborhood & Dvlpmt Services Neighborhood & Dvlpmt Admin 598,069 544,553 614,051 874,612 491,650 429,681 Neighborhood Services 899,975 2,601,543 6,079,302 6,313,428 2,452,357 1,437,880 Economic Development 445,625 588,884 810,266 919,177 1,048,932 1,072,954 Development Services 1,101,794 990,299 1,093,547 1,085,128 1,333,495 1,371,394 Public Works Public Works Administration 274,406 279,099 285,641 295,662 307,369 316,418 Engineering Services 926,418 876,994 857,258 1,003,254 1,082,973 1,113,993 Transportation Services Transit Operations 6,520,244 - - - - - Total Expenditures:49,970,857$ 44,405,272$ 49,786,353$ 54,115,992$ 50,327,585$ 50,126,398$ City of Iowa City General Fund Expenditures by Department and Division 114 CITY COUNCIL The City has seven (7) Council members, who serve staggered, four-year terms. Four Council members are "at-large" and are nominated by all voters and elected by all voters. Although the three "district" Council members (Districts A, B, and C) are nominated solely by voters within their districts and any primary is held only within the district, they are elected by voters city-wide. Council elections are held in odd-numbered calendar years. Council members select the Mayor from among themselves at their first meeting of the calendar year after each city council election. The Mayor is a voting member of the council and has no veto power. The Mayor is the official representative of the City, presiding officer of the Council and its policy spokesperson. The Council appoints a City Manager, City Attorney and City Clerk. The City Manager serves as the Chief Administrative Officer of the City. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 7.00 7.00 7.00 Financial Highlights: Service expenditures include the City’s dues for the Iowa League of Cities and the National League of Cities. 115 City of Iowa City Activity: City Council (110100)Fund: General (1000) Division: City Council (110100)Department: City Council 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 133,922$ 102,334$ 121,449$ 116,138$ 119,412$ 122,355$ Miscellaneous Other Misc Revenue - 668 1,849 - - - Total Revenues 133,922$ 103,002$ 123,298$ 116,138$ 119,412$ 122,355$ Expenditures: Personnel 57,282$ 54,364$ 54,515$ 54,365$ 55,451$ 57,115$ Services 64,569 46,952 66,844 56,748 58,899 60,077 Supplies 2,368 1,685 1,939 5,025 5,062 5,163 Capital Outlay 9,703 - - - - - Total Expenditures 133,922$ 103,002$ 123,298$ 116,138$ 119,412$ 122,355$ Personnel Services - FTE 2012 2013 2014 2015 2016 City Council 7.00 7.00 7.00 7.00 7.00 Total Personnel 7.00 7.00 7.00 7.00 7.00 Activity Summary 116 CITY CLERK The City Clerk is the official recordkeeping office of the City, performing recordkeeping duties as prescribed by State Law, the City Charter, and the Municipal Code. The City Clerk is appointed by the City Council, reports directly to the Council and attends all City Council meetings. The City Clerk is charged with custody of deeds, contracts, and abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions, minutes, and the City Code. The office publishes public notices, ordinances, and minutes as required by law. The City Clerk's office assists both staff and the general public in researching information. Taxi company licenses and driver authorization, dancing permits, outdoor service areas, cigarette licenses, beer/liquor licenses, and cemetery deeds are issued from the Clerk's office. City subdivision files, project files, the Domestic Partnership Registry, and an index of Council proceedings are also maintained in the office. The Clerk's office also provides staff support for the Citizens Police Review Board (CPRB). The Citizens Police Review Board, based on a citizen initiative, was established in 1997. The board reviews police policies, procedures, and practices and may recommend modifications to them. The CPRB also reviews reports prepared after investigation of complaints about alleged police misconduct and then issues its own written report. The Board is also required to maintain a central registry of complaints and holds at least one community forum each year for the purpose of hearing citizens’ views on the policies, practices and procedures of the Iowa City Police Department. HIGHLIGHTS Recent Accomplishments:  Conversion of 1977-1990 meeting folders Upcoming Challenges:  New taxi regulations  Election procedures (City no longer handles; County to administer)  Ongoing updates of on the older sections of Oakland Cemetery. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 4.00 4.00 4.00 Staffing Level Change Summary: There are no staffing level changes in fiscal year 2016 budget. 117 Service Level Change Summary: There are no service level changes in fiscal year 2016 budget. Financial Highlights: Fiscal year 2016 service expenditures include funds to cover the costs for the City’s biennial election, and for continuing conversion of microfilm records into electronics for permanent storage. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods; A Strong Urban Core; Strategic Economic Development Activities, A Solid Financial Foundation, & Enhanced Communication and Marketing Department Goal/Objective: Provide support to the City Council, City staff, and individuals to implement strategic plan. Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 Ordinances & Resolutions Received and Finalized (including attached documents e.g. Contracts) 560 439 584 408 Hours Processing Initiatives and Referendum Petitions New Measure New Measure New Measure 238 Legal Publications Published New Measure New Measure New Measure 489 Council Meeting and Information Packets Distributed New Measure New Measure New Measure 111 118 Strategic Plan Goal: Healthy Neighborhoods & A Strong Urban Core Department Goal/Objective: Assist in dissemination of City Code information and in enforcement; Accept subdivision applications; liquor licenses; taxicab licenses; entertainment venues; special exceptions; cigarette permit; solid waste container permits. Performance Measures: Strategic Plan Goal: Enhanced Communication and Marketing Department Goal/Objective: Efficient and timely release of information from Council and City departments as requested (agenda packets, press releases, etc.); and ad hoc committees. Archive documents as required by state code. Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 Number of Licenses and Permits Processed New Measure New Measure New Measure 772 Board & Commission Applications Processed New Measure New Measure New Measure 64 CY 2010 CY 2011 CY 2012 CY 2013 Number of Committees/ Commissions Meetings Staffed (Diversity; Charter Review; Citizens Police Review Board; Senior Services) New Measure New Measure New Measure 20 Number of Images Electronically Archived (JC Recorder and Project Files) New Measure New Measure New Measure 14,005 Number of Board and Commission Meeting Packets Archived New Measure New Measure New Measure 173 119 City of Iowa City Activity: City Clerk (120100)Fund: General (1000) Division: City Clerk (120100)Department: City Clerk 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 501,994$ 453,793$ 490,850$ 480,649$ 537,297$ 482,936$ Licenses And Permits Professional License 14,605 15,335 13,825 15,335 13,825 13,825 Miscellaneous Code Enforcement 3,300 4,200 5,990 4,200 5,990 5,990 Other Misc Revenue 10,445 11,512 13,266 11,512 12,966 12,966 Printed Materials 303 94 57 94 - - Total Revenues 530,647$ 484,934$ 523,988$ 511,790$ 570,078$ 515,717$ Expenditures: Personnel 398,648$ 407,730$ 411,831$ 416,544$ 423,761$ 436,474$ Services 124,134 69,291 105,929 82,571 139,873 72,670 Supplies 7,865 7,913 6,228 12,675 6,444 6,573 Total Expenditures 530,647$ 484,934$ 523,988$ 511,790$ 570,078$ 515,717$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Citizens Police Review Board (120200)Fund: General (1000) Division: City Clerk Department: City Clerk 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 2,922$ 4,233$ 9,857$ 4,250$ 6,810$ 6,946$ Total Revenues 2,922$ 4,233$ 9,857$ 4,250$ 6,810$ 6,946$ Expenditures: Personnel -$ -$ 585$ -$ -$ -$ Services 2,922 4,233 9,272 4,250 6,810 6,946 Total Expenditures 2,922$ 4,233$ 9,857$ 4,250$ 6,810$ 6,946$ Activity Summary Activity Summary 120 CITY ATTORNEY The City Attorney’s Office represents the City in court litigation and provides legal advice, opinions, and services to City staff, boards, and commissions. The City Attorney is appointed by the City Council and works at the direction of the City Council. The City Attorney supervises the City Attorney's Office, including four Assistant City Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City Manager, the various City departments and staff, and most City commissions, committees and boards. The City Attorney also reviews and approves proposed City ordinances, resolutions, contracts, and other legal documents; oversees property acquisition needed for public improvements; prepares legal opinions for Council and City staff; and represents the City in litigation in which the City is involved, including violations of City ordinances. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 5.60 5.50 5.50 Staffing Level Change Summary: In fiscal year 2016, the City Attorney’s position has increased from .60 FTE to 1.00 FTE while two full-time Assistant City Attorney positions have been reduced from 1.00 FTE to .75 FTE each. Total change in the FTE for the City Attorney’s Office in fiscal year 2016 is a reduction of .10 FTE. Service Level Change Summary: There are no service level changes budgeted for fiscal year 2016. Financial Highlights: The City Attorney’s Office has had a fairly stable budget over the past four years. GOALS, OBJECTIVES, and MEASURES Strategic Plan Goal: Healthy Neighborhoods; A Strong Urban Core; Strategic Economic Development Activities, A Solid Financial Foundation, & Enhanced Communication and Marketing 121 Department Goal/Objective: Provide professional legal advice and representation to the City Council, City Manager, Department Directors and Staff and City Assessor. Measures: Strategic Plan Goal: Healthy Neighborhoods & A Strong Urban Core Department Goal/Objective: Provide Professional Representation to City in enforcement of the City Code and rules of the Housing Authority Measures: CY 2010 CY 2011 CY 2012 CY 2013 Ordinances & Resolutions Approved (including attached documents e.g. Contracts) 560 439 584 408 Public Meetings of City Council, Boards and Commissions Staffed by City Attorney’s Office New Measure New Measure New Measure 90 Cases in State and Federal Courts and Administrative Agencies New Measure New Measure New Measure 51 CY 2010 CY 2011 CY 2012 CY 2013 Prosecution of Simple Misdemeanors 378 469 462 366 Municipal Infraction Trials New Measure New Measure New Measure 32 Housing Authority Hearings New Measure New Measure New Measure 50 122 Strategic Plan Goal: Healthy Neighborhoods Department Goal/Objective: Professional handling of acquisition and purchases of homes in programs endorsed by City Council (e.q. UniverCity and flood buyout) Measures: CY 2010 CY 2011 CY 2012 CY 2013 Number of Closings 47 52 24 27 123 City of Iowa City Activity: City Attorney (130100)Fund: General (1000) Division: City Attorney (130100)Department: City Attorney 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 575,224$ 554,601$ 591,999$ 636,730$ 625,095$ 646,068$ Miscellaneous Code Enforcement 409 612 764 612 764 764 Intra-City Charges 75,874 96,430 82,271 72,975 85,595 85,595 Other Misc Revenue 2,573 3,157 1,485 3,157 1,485 1,485 Printed Materials - - 44 - - - Total Revenues 654,080$ 654,800$ 676,563$ 713,474$ 712,939$ 733,912$ Expenditures: Personnel 615,541$ 618,798$ 636,717$ 674,697$ 671,398$ 691,540$ Services 30,864 28,634 32,902 30,832 33,813 34,489 Supplies 7,675 7,368 6,900 7,945 7,728 7,883 Total Expenditures 654,080$ 654,800$ 676,519$ 713,474$ 712,939$ 733,912$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Assistant City Attorney 2.00 2.00 2.00 1.50 1.50 City Attorney 0.60 0.60 0.60 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 5.60 5.60 5.60 5.50 5.50 Activity Summary 124 CITY MANAGER The City Manager strives to ensure City services are provided in an efficient, responsible manner. Through effectively managing the City’s operating departments, the City Manager seeks to implement policy that is consistent with the preferences of Iowa City’s residents, as reflected in the direction provided by the City Council. Further, the City Manager provides Council with information needed to make informed policy decisions. The City Manager is the chief administrative officer for the City and is appointed by the City Council, managing the City’s day-to-day operations under broad policy direction from Council. The City Manager supervises the activities of all City departments and advises the City Council on matters relating to planning, development, and municipal operations. The City Manager implements policy decisions of the City Council and enforces City ordinances through the management of the City’s operating departments and the administration of the City’s personnel system. The City Manager also oversees administration of City contracts, execution of public improvements, as well as construction, improvement, and maintenance of all City facilities. The City Manager prepares a proposed annual budget and submits it to the City Council for consideration and final approval consistent with State law, along with presenting policy and program recommendations to the City Council. The City Manager’s Office also administers the City’s lobbyist contract. The City’s lobbyist monitors legislative action that will impact the city, and works to affect legislation at the state level to protect the city’s interests, support its goals, and ensure state funding for local programs. The City Manager’s Office oversees the operations of four divisions within the department: the Communications Office, Human Resources, Human Rights, and Cable Television, which operates as an enterprise fund. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 3.00 3.00 3.00 Financial Highlights: The fiscal year 2015-2016 City Manager’s Office budget is a 0.98% increase compared with the prior year’s budget. Notable changes from the previous year’s budget include an increase in permanent full-time personnel expenditures through scheduled merit increases, a decrease of $26,000 in temporary staff expenditures for the Management Intern position, and a $5,000 increase in city sponsored event funding. 125 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Strong Urban Core Department Goal: Support the cultural and economic vibrancy of the City while allowing citizens to use City-owned property. Department Objective: Process public assembly, parade, use of City Plaza, and ambulatory vendor permits in a manner that supports the cultural and economic vibrancy of the downtown and near downtown areas while protecting public safety. Performance Measures: Permits Processed Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Keep the City Council informed with the City’s accomplishments and future plans that further the strategic plan goals. Department Objective: Report strategic plan progress to Council, at a minimum, every four months. These updates should include specific projects and initiatives that support strategic plan goals. Performance Measures: Strategic Plan Report Updates CY 2010 CY 2011 CY 2012 CY 2013 159 154 151 129 Goal CY 2010 CY 2011 CY 2012 CY 2013 > 3 New Measure New Measure 3 3 126 Strategic Plan Goal: Strategic Economic Development Activities & Enhanced Communication and Marketing Department Goal: Enhance community relations to encourage cooperative projects to help improve residents’ lives in the community. Department Objective: Engage with local community and economic development organizations to develop collaborative relationships to coordinate service delivery and foster economic development. Performance Measures: United Way and Iowa City Area Development Group (ICAD) Functions Attended CY 2010 CY 2011 CY 2012 CY 2013 New Measure 40 69 67 127 City of Iowa City Activity: City Manager (210100)Fund: General (1000) Division: City Manager (210100)Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 577,182$ 565,510$ 538,622$ 591,554$ 597,683$ 614,635$ Licenses And Permits Parade/Assembly Permit Fee - - - 1,500 1,500 1,500 Miscellaneous Other Misc Revenue 5 500 163 500 163 163 Total Revenues 577,187$ 566,010$ 538,785$ 593,554$ 599,346$ 616,298$ Expenditures: Personnel 507,942$ 445,186$ 464,084$ 494,183$ 496,533$ 511,429$ Services 66,600 118,598 73,449 95,371 100,838 102,855 Supplies 2,645 576 1,252 4,000 1,975 2,015 Capital Outlay - 1,650 - - - - Total Expenditures 577,187$ 566,010$ 538,785$ 593,554$ 599,346$ 616,298$ Personnel Services - FTE 2012 2013 2014 2015 2016 Adm Assistant To City Manager 1.00 1.00 1.00 - - Administrative Analyst - - - 1.00 1.00 Assistant To The City Manager - - 1.00 - - Asst City Manager 1.00 1.00 - 1.00 1.00 City Manager 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Activity Summary 128 COMMUNICATIONS OFFICE Communications Office The Communications Office serves as the central point of contact for internal and external communications at the City. The communications team coordinates media efforts and informational and promotional campaigns for the City, maintains the City’s website and intranet, utilizes and manages social media to promote City events and programs, and works closely with Cable staff on public and educational programming. The team coordinates with City staff on policies and procedures, publicizes events, and supports customer service functions throughout the organization. The Communications Office also staffs the front lobby information desk, which serves as the customer service hub of City Hall. Cable TV Administration Administration oversees Cable office operations, monitors cable franchise agreement compliance, provides a complaint resolution service for citizens with the local cable company, monitors the public access service contract compliance, and supports other local cable television programming channels. Administration also serves as staff for the Iowa City Telecommunications Commission (ICTC) and conducts special projects such as research or community surveys. Administration monitors changes in Federal and State laws and regulations and relevant legal decisions related to cable television. Cable produces local government and community video programming including local public meetings and presentations such as the Iowa City City Council and the Iowa City Foreign Relations Council; balanced political programming such as League of Women Voters and other NGO forums; informational programming such as City departmental and community organizational profiles, services, projects, or activities and a wide variety of local musical performances. The Cable office also schedules programming on City Channel 4, operates InfoVision channel 5, an interactive service providing local video programming on demand, and manages Channel 4's web presence including streaming video. Cable TV Reserves Cable TV’s annual budget includes transfers to an equipment replacement reserve that is used to purchase equipment and supplies, including computer hardware and software. HIGHLIGHTS The Cable TV office was merged into the Communications Office this year. This allows the Communications Office to have primary oversight of City-produced news, streamlining our news coordination efforts and reducing overlap and expenses. The Cable TV operations were previously accounting for in an Enterprise fund but were transferred to the General Fund in fiscal year 2016. 129 Recent Accomplishments: This year, the Communications Office has worked to strengthen working partnerships with staff and information-sharing and coordination of news among departments, as well as with the University of Iowa. The result has been expanded media coverage and greater event success. Some examples include: Animal Center: Groundbreaking ceremony on new facility City Manager’s Office: Streetscape project; Downtown efforts such as Parents Night Out; Blue Zones marketing and assistance in worksite certification Fire Department: Creation of Twitter account for the Fire Dept. and continued collaboration in sharing safety messaging and news items Neighborhood & Development Services: South Planning District tours and workshops; sustainability initiative projects with University of Iowa; public art projects; UniverCity and other housing programs; public input events Parks and Recreation Department: Golf fundraiser; 3 on 3 Youth Basketball program; media releases from all divisions Police: National Night Out; 3 on 3 Youth Basketball program; Youth Police Academy; Downtown policing efforts; Crime Prevention media releases and program materials Public Works: Landfill & Recycling’s ECO Iowa City program; ribbon-cutting ceremony and open house for new Wastewater Treatment Plant; expansion and implementation of snow emergency communication plan Social Media: The City’s social media accounts, Facebook, Twitter, Instagram, Google+ and LinkedIn continue to attract more followers through consistent use and interaction with the public. Recent roll-out of the Nextdoor social media network will serve as an additional outreach tool for neighborhoods. Customer Service: Introduced the customer service reporting software, ICgovXpress, throughout the City organization to improve customer service and streamline internal communication. In April 2014, the Cable TV office received an award for an entry in a regional video competition sponsored by the Midwest Region of the Alliance for Community Media and Wisconsin Community Media. A program featuring the annual bike/bus/car race from Coralville to Iowa City, involving local elected officials, won first prize in its category. The program also won “Best in Show” among government-produced programs. In October 2014, the Cable TV office submitted a public service announcement (PSA) for consideration in a national competition sponsored by the National Association of Telecommunications Officials and Advisors. The PSA highlighted the City’s ICgovXpress mobile app and received a third-place award. 130 Upcoming Challenges: The Communications staff has begun a complete redesign of the City’s website. A 28E agreement was negotiated with the University of Iowa, and Communications staff has been working closely with the development team on the new site. As visual media consumption takes on new forms, it will be essential that consideratio n be given to new ways of packaging and distributing important City and community information to local residents. This will include the continued development of video programming formats that are in line with growing trends, such as mobile viewing and integration with social media. In fiscal year 2016, the Cable Television operations have merged into the Communications Office. Prior year activity for the Cable Television operations can be found in the Cable Television Fund in the Enterprise Fund section of the budget. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 3.00 3.00 7.50 Staffing Level Change Summary: The Cable Television operations staff has been combined with the Communications Office staff in the fiscal year 2016 budget. Prior year staffing information for the Cable Television operations can be found as part of the Cable Television Fund in the Enterprise Fund section of the budget. Service Level Change Summary: There are no service level changes in the fiscal year 2016 budget. Financial Highlights: The fiscal year 2015 revised budget in the Communications Office includes funding for an upgrade to the Laserfiche software that provides the document imaging and storage functions. In fiscal year 2016, funding for advertising and marketing was reduced; however, additional funding was added for language interpreter services and web hosting services. 131 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Increase opportunities for citizen engagement and education Department Objective: Utilize social media, website, video messaging and media outreach to provide access to a wide audience Performance Measures: Social media growth and digital outreach using e-subscription service Video Programming Note: Includes full-length and short programs, public service announcements, and program segments FY 2011 FY 2012 FY 2013 FY 2014 Twitter New Measure New Measure 574 2,742 Facebook New Measure New Measure 520 1,191 Media release activity 706 751 813 826 FY 2011 FY 2012 FY 2013 FY 2014 Programming promoting downtown activities and organizations 25 34 42 54 Programming promoting general City initiatives, projects, and public input 125 142 160 150 132 City of Iowa City Activity: Communications Office (210200)Fund: General (1000) Division: Communications Office (210200)Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 267,205$ 257,001$ 285,044$ 490,187$ 370,053$ 376,979$ Miscellaneous Intra-City Charges 19,036 - - - - - Total Revenues 286,241$ 257,001$ 285,044$ 490,187$ 370,053$ 376,979$ Expenditures: Personnel 266,548$ 239,874$ 256,834$ 269,389$ 289,113$ 297,786$ Services 16,383 14,942 26,539 127,222 61,770 63,005 Supplies 3,310 2,186 1,671 15,757 15,870 16,187 Capital Outlay - - - 77,819 3,300 - Total Expenditures 286,241$ 257,001$ 285,044$ 490,187$ 370,053$ 376,979$ Personnel Services - FTE 2012 2013 2014 2015 2016 Communications Assistant - - 1.00 1.00 1.00 Communications Coordinator - - 1.00 1.00 1.00 Document Services Supv 1.00 1.00 - - - Document Specialist 2.00 - - - - Digital Communications Spec - - 1.00 1.00 1.00 Sr. Document Specialist 1.00 1.00 - - - Total Personnel 4.00 2.00 3.00 3.00 3.00 Capital Outlay 2015 2016 Office Equipment -$ 3,300$ Software 77,819 - Total Capital Outlay 77,819$ 3,300$ Activity Summary 133 City of Iowa City Activity: Cable Administration (210510)Fund: General Fund (1000) Division: Communications Office (210200)Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Franchise Fees -$ -$ -$ -$ 727,698$ 727,698$ Use Of Money And Property Interest Revenues - - - - 835 835 Miscellaneous Other Misc Revenue - - - - 144 144 Total Revenues -$ -$ -$ -$ 728,677$ 728,677$ Expenditures: Personnel -$ -$ -$ -$ 364,137$ 375,061$ Services - - - - 57,840 58,997 Supplies - - - - 9,564 9,755 Total Expenditures -$ -$ -$ -$ 431,541$ 443,813$ Personnel Services - FTE 2012 2013 2014 2015 2016 Clerical Assistant - Cable T.V. - - - - 0.50 Communications Tech - Cable - - - - 1.00 Media Production Service Coordinator - - - - 1.00 Production Asst - Cable T.V. - - - - 1.00 Special Projects Asst - Cable - - - - 1.00 Total Personnel - - - - 4.50 Activity: Cable Reserves (210520)Fund: Cable Replacement Reserves (1007) Division: Communications Office (210200)Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Transfer In: Transfer-In from Cable Operations -$ -$ -$ -$ 10,000$ 10,000$ Total Transfer In -$ -$ -$ -$ 10,000$ 10,000$ Expenditures: Capital Outlay -$ -$ -$ -$ 33,800$ -$ Total Expenditures -$ -$ -$ -$ 33,800$ -$ Capital Outlay 2015 2016 Video Production Equipment -$ 33,800$ Total Capital Outlay -$ 33,800$ Activity Summary Activity Summary 134 HUMAN RESOURCES The Human Resources Division provides quality, comprehensive Human Resources services to the City of Iowa City and its employees with integrity, responsiveness, and sensitivity to the employees of the City and other customers, consistent with appropriate best practices and legal requirements. The Human Resources Division strives to provide quality, comprehensive Human Resources services to the City of Iowa City and its employees in the areas of:  Employee and labor relations for approximately 1,000 City employees, both permanent and temporary  Collective bargaining and contract administration for three collective bargaining agreements: AFSCME, Police, and Fire unions  Civil Service compliance per Chapter 400 of the Code of Iowa  Comprehensive benefits administration for approximately 620 permanent employees  Internal and external recruitment for permanent and temporary positions in compliance with Chapter 400 of the Iowa Code, collective bargaining agreements, and Personnel Policies  Personnel policy development and administration  Administration of applicable state and federal employment laws HIGHLIGHTS Recent Accomplishments:  Completed implementation of Munis Payroll, Employee Self Service, Benefits Administration and Applicant Tracking (January 2015 go-live) modules  Completed Firefighter entry-level testing and certified hiring list of 27 candidates in April 2014 in compliance with Chapter 400 of the Code of Iowa  Completed Police Officer entry-level testing and certified hiring list of 23 candidates in September 2014 in compliance with Chapter 400 of the Code of Iowa  Police promotional testing for the ranks of Sergeant, Lieutenant and Captain (to be completed November 2014) in compliance with Chapter 400 of the Code of Iowa  City Employee Wellness Committee achieved Blue Zones Worksite designation for City Hall  Implemented changes to recruitment, outreach, application and candidate screening processes aimed at increasing diversity of applicant pools for open positions Upcoming Challenges:  Kronos time and attendance software implementation  Collective bargaining for FY16 agreements with AFSCME and Police Labor Relations Organization 135  Fire Department promotional testing for the ranks of Lieutenant, Captain, Battalion Chief, and Deputy Fire Chief in compliance with Chapter 400 of the Code of Iowa Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staff level changes budgeted for fiscal year 2016. Service Level Change Summary: There are no service level changes budgeted for fiscal year 2016. Financial Highlights: The budgeted expenditures for services has been reduced from fiscal year 2015 to fiscal year 2016 by 17% primarily due to the expenditures for the police and fire promotional testing in fiscal year 2015. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: Recruitment for permanent and temporary positions in compliance with Chapter 400 of the Iowa Code, applicable collective bargaining agreements and City policies. Department Objective: To employ effective and efficient recruitment practices in a cost-effective manner. 136 Performance Measures: Averages Note: Recruitment data does not include non-civilian Police and Fire Staff, Library employees or Recreation program hourly staff. City Employee Turnover Rate FY 2011 FY 2012 FY 2013 FY 2014 Number of Internal Hires 21 15 26 25 Number of External Hires 103 99 105 98 Positions posted but not filled 5 6 9 13 FY 2011 FY 2012 FY 2013 FY 2014 Days to Fill Vacant Position 45.47 38.23 43.65 44.18 Advertising Expense per External Hire $241.10 $268.21 $240.62 $68.14 Applicants per Hire 11.61 10.43 9.97 8.32 CY 2010 CY 2011 CY 2012 CY 2013 6.62% 4.26% 5.19% 7.01% 137 City of Iowa City Activity: Human Resources (210300)Fund: General (1000) Division: Human Resources (210300)Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 410,016$ 404,607$ 396,119$ 484,408$ 487,041$ 500,173$ Charges For Fees And Services Misc Charges For Svc 120 70 90 70 90 90 Intra-City Charges 5,965 7,538 17,843 7,538 - - Other Misc Revenue 50 - 219 - 219 219 Total Revenues 416,151$ 412,215$ 414,271$ 492,016$ 487,350$ 500,482$ Expenditures: Personnel 327,267$ 289,562$ 303,406$ 317,073$ 338,464$ 348,618$ Services 80,297 114,312 87,037 141,735 117,604 119,956 Supplies 7,186 8,341 23,828 33,208 31,282 31,908 Capital Outlay 1,401 - - - - - Total Expenditures 416,151$ 412,215$ 414,271$ 492,016$ 487,350$ 500,482$ Personnel Services - FTE 2012 2013 2014 2015 2016 Human Resources Administrator - - 1.00 1.00 1.00 Human Resources Assistant - - 1.00 1.00 1.00 Human Resources Generalist - - 1.00 1.00 1.00 Personnel Administrator 1.00 1.00 - - - Personnel Assistant 2.00 2.00 - - - Personnel Generalist 1.00 1.00 - - - Total Personnel 4.00 4.00 3.00 3.00 3.00 Activity Summary 138 HUMAN RIGHTS The Human Rights Office receives, investigates and makes decisions on complaints alleging unlawful discrimination, and works to end discriminatory practices by education, conciliation and enforcement when necessary. The Office also provides educational trainings and presentations on civil rights and illegal discrimination to the public and local businesses/organizations. The Office cooperates with other agencies/organizations both public and private in the planning and conducting of programs designed to educate on civil rights and illegal discrimination and prepares specialized materials including correspondence, brochures, and advertisements on civil rights and illegal discrimination. In addition, the Office plans programs for the community, provides specialized reports to state agencies and the City Council, and serves as secretary and liaison to the Human Rights Commission. Daily office duties include responding to requests and concerns from the public, and making referrals to appropriate agencies as needed. Trainings and continuing legal educations are attended throughout the year by staff to remain knowledgeable on relevant laws concerning civil rights and discrimination. The responsibilities of the equity branch of the office include but are not limited to Contract Compliance with the City’s Equal Opportunity Policy, serving as an advisor to the City Manager on issues of equity, inclusion and diversity, liaison to City staff to promote and measure equity within City operations, and preparing the annual report on equity. HIGHLIGHTS Recent Accomplishments:  City wide staff training on Diversity & Inclusion.  Outreach to diverse populations in the community via electronic and print advertisement, presentations, trainings, and specific mailings to local not for profits and social service agencies.  Primary publications and event flyers translated into Spanish, Arabic and Mandarin.  Fair housing testing. Upcoming Challenges:  To follow the general duties required by the City code for this office and to strengthen community outreach, materials and advertisements should be available in common languages spoken in this community.  To provide these materials funding needs will increase despite modest increases to overall City budgets. In addition, trainings and certifications of staff to remain up to date on matters of equity and HUD mandates will require additional funding. 139 Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes included in the fiscal year 2016 budget. Service Level Change Summary: There are no service level changes budgeted in fiscal year 2016. Financial Highlights: Other Professional Services was increased from $8,000 to $11,000. These costs cover mediation on complaints, transcription of complaint interviews, confidential document shredding, translation services (oral and written), trainings, and payment to testers. The increased funding is to cover costs associated with reaching all community members which by necessity includes communicating in a language other than English and having materials and documents translated from English to other languages. Advertising budget of $15,000 is included. This cost is to advertise online and in print for community outreach to diverse populations for City services, programs and employment opportunities will require more adverting. $60,000 is included in both fiscal year 2015 and 2016 budgets for partnerships with other agencies to provide diversification training, outreach, and community participation. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: To eradicate discrimination through outreach, education and enforcement. Department Objective: Support and promote equal opportunity. 140 Performance Measures: Complaints Filed Demographic Information (voluntarily provided) Type FY 2011 FY 2012 FY 2013 FY 2014 Credit New Measure New Measure New Measure 2 Education New Measure New Measure New Measure 2 Employment New Measure New Measure New Measure 16 Housing New Measure New Measure New Measure 5 Public Accommodation New Measure New Measure New Measure 16 Total New Measure New Measure New Measure 41 Age CY 2010 CY 2011 CY 2012 CY 2013 Over 21 New Measure New Measure New Measure 21 Over 60 New Measure New Measure New Measure 8 Sexual Orientation CY 2010 CY 2011 CY 2012 CY 2013 Homosexual New Measure New Measure New Measure 1 Marital Status CY 2010 CY 2011 CY 2012 CY 2013 Single New Measure New Measure New Measure 2 141 Requested information is optional therefore some complainants opt to not provide demographical information. National Origin CY 2010 CY 2011 CY 2012 CY 2013 American New Measure New Measure New Measure 6 Chilean New Measure New Measure New Measure 1 Honduras New Measure New Measure New Measure 1 Belgian New Measure New Measure New Measure 1 Sex CY 2010 CY 2011 CY 2012 CY 2013 Female New Measure New Measure New Measure 15 Male New Measure New Measure New Measure 19 CY 2010 CY 2011 CY 2012 CY 2013 Disability New Measure New Measure New Measure 6 Race CY 2010 CY 2011 CY 2012 CY 2013 White New Measure New Measure New Measure 16 Black/African-American New Measure New Measure New Measure 13 American Indian New Measure New Measure New Measure 1 Hispanic New Measure New Measure New Measure 3 Asian New Measure New Measure New Measure 2 142 City of Iowa City Activity: Human Rights (210400)Fund: General (1000) Division: Human Rights (210400)Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 226,292$ 223,235$ 250,937$ 327,985$ 334,764$ 343,721$ Licenses And Permits Misc Lic & Permits 30 90 - - - - Special Events - 8,418 2,250 2,000 2,250 2,250 Contrib & Donations 100 100 100 - 100 100 Other Misc Revenue 3,147 1,687 9,285 1,000 1,500 1,500 Total Revenues 229,569$ 233,530$ 262,572$ 330,985$ 338,614$ 347,571$ Expenditures: Personnel 195,402$ 195,609$ 203,290$ 211,091$ 218,424$ 224,977$ Services 30,122 33,519 53,516 115,186 114,199 116,483 Supplies 4,045 4,402 5,766 4,708 5,991 6,111 Total Expenditures 229,569$ 233,530$ 262,572$ 330,985$ 338,614$ 347,571$ Personnel Services - FTE 2012 2013 2014 2015 2016 Human Rights Coordinator 1.00 1.00 1.00 1.00 1.00 Human Rights Investigator 1.50 1.00 1.00 1.00 1.00 Total Personnel 2.50 2.00 2.00 2.00 2.00 Activity Summary 143 FINANCE ADMINISTRATION Finance Administration provides direction and administrative support to departmental operating divisions. It supervises the preparation and dissemination of financial data for use by City Council and staff in making managerial decisions and coordinates the annual budget process. The division’s budget is organized into four activities: Administration, Disaster Assistance, Tort Liability, and Non-Operational Administration. Administration Administration monitors financial trends and provides analysis of budget to actual data and three-year financial projections. Staff 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. Disaster Assistance This activity accounts for Federal Emergency Management Agency (FEMA) reimbursements for repairs to public facilities damaged in the June 2008 floods. Revenue includes State of Iowa matching funds. In addition to public facility repairs, reimbursements are also provided for some flood recovery services. Also, this activity accounts for expenses incurred from the June 2008 flood for which the City does not expect reimbursement. Tort Liability Chapter 384.12 of the Iowa State Code provides municipalities within the state of Iowa the legal authority with which to levy “a tax to pay the premium costs on tort liability insurance, property insurance, and any other insurance that may be necessary in the operation of the city, the costs of a self-insurance program, the costs of a local government risk pool and amounts payable under any self-insurance program, or local government risk pool.” The Tort Liability cost center accounts for General Fund’s contribution to the Risk Management Loss Reserve; general liability, fire and casualty and workers compensation premium costs. The account is administered by the Finance Department’s Revenue and Risk Manager. 144 Non-Operational Administration The Non-Operational Administration cost center facilities financial transactions which are non-operational in nature. Employee Benefits Levy: State code requires that a separate fund be established to account for revenue from the Employee Benefits Levy. Monies are then transferred into Non-Op Admin to cover General Fund’s share of Employee Benefit costs levied. Local Option Sales Tax: A one percent (1%) sales tax was approved by voter referendum in May, 2009. These funds are transferred out to the respective capital projects in FY2012 and 2013. The sunset for this tax was June 30, 2013. Community Event and Program Funding: The City’s Community Events and Programming budget has financially supported groups that have requested funding for various community events. HIGHLIGHTS  Maintained the City’s Aaa bond rating from Moody’s Investors Service  Kronos time keeping software is being implemented during FY2015  Implemented budget process through Munis financial system Recent Accomplishments:  The City’s FY2014 budget document earned the GFOA Distinguished Budget Presentation Award.  Updated City Fund Balance policy  Implemented Plan It! Capital improvement program software Upcoming Challenges:  Planning for the effects of commercial property tax reform at the state level.  Address SEC MCDC initiative  Overhaul financial policy manual and create new internal audit program Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 4.15 4.15 4.15 Staffing Level Change Summary: There are no changes to the Finance Administration staffing plan for fiscal year 2016. Service Level Change Summary: There are no major service level changes budgeted for fiscal year 2016. Financial Highlights: The fiscal year 2015 budget includes capital costs of acquiring the Kronos timekeeping software for electronic timesheet and time clock management. No capital outlay expenditures are budgeted for fiscal year 2016. 145 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: Maintain the City’s Overall Sustainable Financial Health Department Objective: Maintain the City’s Aaa Bond Rating Performance Measures: Moody’s Aaa Bond Rating (maintained) Strategic Plan Goal: A Solid Financial Foundation Department Goal: Accurate and Timely Financial Reporting Department Objective: Earn the GFOA Distinguished Budget Presentation Award Performance Measures: Budget Award FY 2011 FY 2012 FY 2013 FY 2014 Yes Yes Yes Yes FY 2011 FY 2012 FY 2013 FY 2014 Did not Apply Did not Apply Yes Yes 146 City of Iowa City Activity: Finance Adminstration (310100)Fund: General (1000) Division: Finance Adminstration (310100)Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 22,441,703$ 23,492,249$ 23,964,345$ 24,847,997$ 25,116,170$ 25,116,170$ Delinquent Property Taxes 554 1,595 2,213 - - - Other City Taxes 421,220 415,403 407,630 412,633 410,576 410,576 Licenses And Permits Food & Liq Licenses 98,363 108,788 99,912 103,933 99,912 99,912 General Use Permits 40,765 51,425 66,246 51,425 66,246 66,246 Use Of Money And Property Interest Revenues 122,495 204,196 167,135 122,495 67,930 67,930 Intergovernmental Property Tax Credits 49,372 57,528 72,550 539,041 1,070,284 1,070,284 Miscellaneous Code Enforcement 442,897 418,463 394,104 418,463 394,104 394,104 Intra-City Charges 2,564,470 2,480,670 2,747,381 2,656,294 2,678,601 2,678,601 Other Misc Revenue 22 11 569 - 569 569 Parking Fines 470,104 420,040 315,419 500,000 315,419 315,419 Printed Materials - - 5 - - - Other Financial Sources Sale Of Assets - - 26,000 - - - Transfer In - Bus Type Funds 18,000 18,000 18,414 18,727 18,914 18,914 Total Revenues & Transfer In 26,669,965$ 27,668,367$ 28,281,923$ 29,671,008$ 30,238,725$ 30,238,725$ Expenditures: Personnel 316,178$ 366,855$ 351,957$ 360,136$ 389,433$ 401,116$ Services 91,532 82,680 65,071 50,097 52,301 53,347 Supplies 4,073 3,308 3,759 3,719 2,726 2,781 Capital Outlay 1,850 6,120 - 9,350 - - Total Expenditures 413,633$ 458,963$ 420,787$ 423,302$ 444,460$ 457,244$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 0.25 0.25 0.25 0.25 0.25 Budget Management Analyst 1.00 1.00 2.00 2.00 2.00 Finance Director 0.90 0.90 0.90 0.90 0.90 Management Analyst *0.50 0.50 - - - Total Personnel 2.65 2.65 3.15 3.15 3.15 * Position Eliminated by Resolution May 2013, subsequent to FY14 Budget Adoption. Capital Outlay 2015 2016 Software 9,350$ -$ Total Capital Outlay 9,350$ -$ Activity Summary 147 City of Iowa City Activity: Disaster Assistance (310720/310730)Fund: General (1000) Division: Finance Administration Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 38,847$ -$ 10,591$ -$ -$ -$ Intergovernmental FEMA Reimbursements 72,971 43,428 1,571 - - - State Disaster Assistance 1,101 122,522 2,834 - - - Other State Grants - - 13,353 - - - Use Of Money And Property Interest Revenues 29 7 - - - - Miscellaneous Other Misc Revenue 6,071 794 - - - - Transfer-In - 26,027 - - - - Total Revenues & Transfer In 119,019$ 192,778$ 28,349$ -$ -$ -$ Expenditures: Personnel 34,507$ 40,200$ 25,694$ -$ -$ -$ Services 84,512 3,453 2,655 - - - Total Expenditures 119,019$ 43,653$ 28,349$ -$ -$ -$ Personnel Services - FTE 2012 2013 2014 2015 2016 Associate Planner 0.40 0.40 - - - Total Personnel 0.40 0.40 - - - Activity Summary 148 City of Iowa City Activity: Tort Liability (310630)Fund: General (1000) Division: Finance Administration Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes 961,434$ 907,808$ 864,503$ 896,379$ 906,056$ 906,056$ Delinquent Property Taxes 24 62 80 - - - Other City Taxes 18,041 16,051 14,708 15,102 14,627 14,627 Intergovernmental Property Tax Credits - - - 17,884 35,507 35,507 Total Revenues 979,499$ 923,921$ 879,291$ 929,365$ 956,190$ 956,190$ Expenditures: Personnel 113,766$ 114,916$ 121,156$ 121,118$ 129,531$ 133,417$ Services 736,297 812,567 764,102 889,266 939,500 958,290 Supplies 4,789 4,884 5,002 5,081 5,185 5,289 Total Expenditures 854,852$ 932,368$ 890,260$ 1,015,465$ 1,074,216$ 1,096,996$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Activity: Non-Operational Admin (310710)Fund: General (1000) Division: Finance Administration Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes -$ 2,754,939$ 2,810,095$ 2,913,708$ 2,945,164$ 2,945,164$ Delinquent Property Taxes - - 260 - - - Other City Taxes 8,949,784 8,664,389 878,792 337,320 373,577 373,577 Use Of Money And Property Interest Revenues 220,433 - - - - - Rents 2,000 5,500 6,000 5,500 6,000 6,000 Intergovernmental Property Tax Credits - - - 58,134 117,172 117,172 Miscellaneous Misc Merchandise 12 18 9 - - - Other Misc Revenue - 6,952 - 6,952 - - Other Financial Sources Interfund Loans 882,222 - - - - - Sale Of Assets 804,380 101,162 - - - - Transfer-In - Employee Benefits 8,846,298 8,705,258 8,768,255 8,547,359 8,992,897 8,992,897 Total Revenues & Transfer In 19,705,129$ 20,238,217$ 12,463,411$ 11,868,973$ 12,434,810$ 12,434,810$ Expenditures: Services 624,276$ 107,443$ 106,426$ 107,493$ 106,474$ 108,603$ Supplies 7,746 600 2,146 624 2,225 2,270 Capital Outlay 810 - - - - - General Fund Contingency - - - 318,281 367,000 399,120 Total Expenditures 632,832$ 108,043$ 108,572$ 426,398$ 475,699$ 509,993$ Activity Summary Activity Summary 149 City of Iowa City - General Fund Community Event and Program Funding Community event funding totals $16,200 for FY2016. Funding Requests for Community Events & Programs Actual FY2013 Actual FY2014 Budget FY2015 Requested FY2016 Budget FY2016 319 Music Fest 3,000 - - - - 3rd Annual Northside Oktoberfest - 1,000 1,500 - - 4rh Annual Iowa City Juneteenth Celebration - 275 1,000 2,000 2,000 Think Bicycles:- - - - - Bike to Work Month - 1,000 1,000 - - 1st Annual Hand Built Bicycle Exhibition - - 3,700 - - Iowa City Book Festival 1,000 - - - - Iowa City Community String Orchestra 200 400 - - - Landlocked Film Festival 3,000 3,000 3,000 3,000 3,000 Mission Creek Festival 4,000 4,000 - - - Public Space One: 52 Weeks/Works in Progress Festival (WiP5)- 500 - - - Riverside Theatre - Shakespeare Festival 5,000 5,000 5,000 - - Contingency - 1,025 1,000 - 11,200 Community Event Program Funding 16,200 16,200 16,200 5,000 16,200 City Sponsored Events Actual FY2013 Actual FY2014 Budget FY2015 Requested FY2016 Budget FY2016 Summer of the Arts 67,000 67,000 67,000 67,000 67,000 4th of July Fireworks (City of Iowa City) 23,000 23,000 23,000 23,000 23,000 City Sponsored Event Funding 90,000 90,000 90,000 90,000 90,000 150 ACCOUNTING The Accounting Division provides processing and reporting of all financial transactions for the City of Iowa City. The division also provides financial controls for departments to help ensure proper stewardship of public funds. Accounting provides services that support management decisions through timely and accurate processing and reporting of payroll, accounts payable, accounts receivable, and cash transactions. The division processes payments for goods and services and pays all vendors timely and accurately, taking advantage of any discounts offered, monitors the City’s debt and ensures accurate and timely principal and interest payments, and processes and distributes payroll for all City employees accurately and timely. Accounting files quarterly and annual payroll tax returns, receives unmodified opinions on the City’s annual audited financial statements and compliance with requirements described in OMB Circular A-133, and prepares a Comprehensive Annual Financial Report in conformance with GAAP that meets the requirements of the GFOA excellence in financial reporting program. The division also requests funds for City programs funded by Federal and State grants on a monthly basis and monitors these funds to ensure compliance with applicable laws and guidelines. HIGHLIGHTS Recent Accomplishments:  The City’s Comprehensive Annual Financial Report (CAFR) for FY2013 earned the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 29th consecutive year. The Certificate is the highest form of recognition for excellence in state and local financial reporting. Upcoming Challenges:  Finalize implementation of the City’s new ERP software.  Upcoming Request for Proposal for Audit.  3 FEMA disasters to account for and close out. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 8.00 7.00 7.60 151 Staffing Level Change Summary: The full-time Grant Accountant position added for the 2008 flood was eliminated in the FY2015 adopted budget and replaced with a part-time temporary position. In fiscal year 2016, this position will be converted to permanent part-time at .60 FTE. Service Level Change Summary: There are no service level changes budgeted for fiscal year 2016. Financial Highlights: Annual software maintenance costs have decreased since fiscal year 2013 due to the replacement of the City’s financial software system and accounts for most of the decrease in service expenditures since that time. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Strong and Sustainable Financial Foundation Department Goal: Accurate and timely financial reporting Department Objective: Earn the GFOA Certificate of Achievement for Excellence in Financial Reporting, 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: CAFR Certificate FY 2011 FY 2012 FY 2013 FY 2014 Target Yes Yes Yes Yes 152 Audited Financial Statements Internal Control Deficiencies FY 2011 FY 2012 FY 2013 FY 2014 Target Auditor’s Opinion on Financial Statements Unqualified Unqualified Unmodified Unmodified FY 2011 FY 2012 FY 2013 FY 2014 Target Significant Deficiencies 1 0 0 0 Material Weaknesses 0 0 1 0 153 City of Iowa City Activity: Accounting (310200)Fund: General (1000) Division: Accounting (310200)Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 746,173$ 780,016$ 758,603$ 763,621$ 775,295$ 797,644$ Use Of Money And Property Interest Revenues 26 - - - - - Miscellaneous Intra-City Charges 375 485 170 485 - - Other Misc Revenue 4,519 4,075 4,424 4,075 4,424 4,424 Printed Materials 2 3 - - - - Special Assessments 1,740 1,013 979 - 979 979 Total Revenues 752,835$ 785,592$ 764,176$ 768,181$ 780,698$ 803,047$ Expenditures: Personnel 580,294$ 613,019$ 613,186$ 656,602$ 673,509$ 693,714$ Services 169,453 167,861 147,822 107,532 104,270 106,355 Supplies 3,088 4,711 3,168 4,047 2,919 2,977 Total Expenditures 752,835$ 785,592$ 764,176$ 768,181$ 780,698$ 803,047$ Personnel Services - FTE 2012 2013 2014 2015 2016 Account Clerk - Accounting 1.00 1.00 1.00 1.00 1.00 Accountant - Payroll 1.00 1.00 1.00 1.00 1.00 Assistant Controller 1.00 1.00 1.00 1.00 1.00 Controller 1.00 1.00 1.00 1.00 1.00 Grant Accountant 1.00 1.00 1.00 - 0.60 Internal Auditor 1.00 1.00 1.00 - - Sr Accountant - Accounting 1.00 1.00 1.00 2.00 2.00 Sr Accounts Payable Clerk 1.00 1.00 1.00 1.00 1.00 Total Personnel 8.00 8.00 8.00 7.00 7.60 Activity Summary 154 PURCHASING The Purchasing Division provides quality service to City departments, protects the City’s legal interests, and acts responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of open competition and the impartial and fair treatment of vendors. The Purchasing Division provides services to internal clients/staff and the general public in the following areas:  Develops and issues solicitations for the City’s procurement requirements for commodities and services – including Request for Bids, Request for Proposals, and Request for Quotes.  Administers contracts for commodity and services.  Assists with the procurement of office furniture, equipment, and supplies.  Assists with the transfer and sale of City’s Surplus Equipment, Vehicles, etc. - Participation in the State of Iowa Surplus Agreement for the sale of surplus equipment.  Administers City Procurement Card Program – Includes issuing cards, training internal clients, answering procurement card questions, and assisting with problem resolution.  Sorts and distributes incoming mail for the City’s departments and divisions. HIGHLIGHTS  A new purchasing policy was developed by staff and adopted by Council during FY2015. Recent Accomplishments: In fiscal year 2014 the Purchasing Division  Developed and Issued 86 new solicitations including Request for Bids, Request for Proposals, and Request for Quotes.  Administered over 120 City contracts.  Procured over $3.7 million in goods and services.  Sold over $171,000 of surplus equipment and vehicles. Upcoming Challenges:  Implementation of the new purchasing policy.  Training staff on the purchase requisition, purchasing card, and contract modules in MUNIS financial system.  Conducted supervisor training for purchasing manual Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 3.44 3.44 3.44 155 Staffing Level Change Summary: There are no major staffing level changes in the fiscal year 2016 budget. Service Level Change Summary: There are no major service level changes in the fiscal year 2016 budget. Financial Highlights: During fiscal year 2014, the commissions received for equipment sales and the payment for auction services were moved into the Purchasing division budget which increased the Other Commissions revenues and also the corresponding Services expenditures. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: To provide quality service to City departments, protect the City’s legal interests, and act responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of fair and open competition. Department Objective: Provide assistance to City employees in the purchase of commodities and services while ensuring inclusivity in the procurement process through fair and open competition. Performance Measures: Quantity of Solicitations and Dollar Value *amount does not include all City-Wide Contract Procurements FY 2011 FY 2012 FY 2013 FY 2014 Request for Proposals 18 19 11 22 Request for Bids, Request for Quotes, & Cooperative Agreements 48 38 36 64 Other (Purchase Agreements, Sole Source Purchases, Contract Renewals, & Emergency Purchases) 21 24 46 66 Dollar Value of Procurements* (in millions) $1.9 $2.5 $4.2 $3.7 156 Request for Bids, Request for Quotes, and Cooperative Agreements Request for Bids, Request for Proposals, and Request for Quotes **Quantities from April 2014 through July 2014 FY 2011 FY 2012 FY 2013 FY 2014 Estimated Cost Savings (rounded to the nearest thousand) $325,000 $218,000 $200,000 $204,000 FY 2011 FY 2012 FY 2013 FY 2014 Average Number of Bids, Proposals and Quotes Received (excluding cooperative agreements)** New Measure New Measure New Measure 2.8 157 City of Iowa City Activity: Purchasing (310300)Fund: General (1000) Division: Purchasing (310300)Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 318,315$ 277,577$ 296,805$ 297,250$ 322,245$ 332,026$ Miscellaneous Other Misc Revenue 5,523 3,739 3,943 3,739 3,943 3,943 Other Commissions - 1,958 8,977 1,958 8,977 8,977 Other Financial Sources Sale Of Assets 24 - - - - - Total Revenues 323,862$ 283,274$ 309,725$ 302,947$ 335,165$ 344,946$ Expenditures: Personnel 304,374$ 270,291$ 281,400$ 291,825$ 307,758$ 316,991$ Services 18,556 11,736 26,768 10,499 26,872 27,409 Supplies 932 1,247 1,557 623 535 546 Total Expenditures 323,862$ 283,274$ 309,725$ 302,947$ 335,165$ 344,946$ Personnel Services - FTE 2012 2013 2014 2015 2016 Buyer I - Purchasing 1.00 1.00 0.94 0.94 0.94 Buyer II 1.00 1.00 1.00 1.00 1.00 Purchasing Agent 1.00 1.00 1.00 1.00 1.00 Purchasing Clerk 1.00 0.94 0.50 0.50 0.50 Total Personnel 4.00 3.94 3.44 3.44 3.44 Activity Summary 158 REVENUE The Revenue Division is responsible for the customer service, billing, and collection procedures for 25,500 City of Iowa City utility accounts and 200 Landfill accounts. The division also records and reconciles all City receipts and banking activity. The division strives to provide excellent customer service and timely and accurate billings to City and Iowa City utility and landfill customers, minimize revenue written off as uncollectible, and accurately record all customer receipts. HIGHLIGHTS  Billed for over $24,000,000 in City utility services  Received over 23,000 customer calls and answered 87% of calls within 20 seconds Processed 302,970 receipt transactions Recent Accomplishments:  Implemented Munis Cashiering for General Billing invoices  Implemented procedure to monitor checks received for other divisions Upcoming Challenges:  Conversion to the Munis CIS software  Complete the remodel of the Cashier area  Implementation of an IVR system for utility and general billing payments Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 7.88 7.88 7.88 Staffing Level Change Summary: There are no staffing changes budgeted for fiscal year 2016. Service Level Change Summary: The IVR (Intelligent Voice Recognition) software solution will allow customer credit cards to be taken by a computer automated solution. Financial Highlights: Software maintenance charges for the Munis software and the IVR software should begin in fiscal year 2016. 159 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Improve customer service through expanded payment/service request options Department Objective: Increase the number of transactions conducted online Performance Measures: *percent of calls answered within 20 seconds Web Start/Stop Service Payment Method FY 2011 FY 2012 FY 2013 FY 2014 Active Accounts 25,902 26,268 26,510 26,894 Total Calls 24,119 23,907 24,228 23,081 Service Level* 86.96% 87.28% 86.40% 87.28% FY 2011 FY 2012 FY 2013 FY 2014 Customer Transactions 3,801 4,242 4,372 4,495 % Change 11.40% 11.60% 3.06% 2.81% FY 2011 FY 2012 FY 2013 FY 2014 Total Receipt Transactions 303,038 298,262 307,770 302,970 Web Transactions 74,889 83,811 90,700 97,891 % Web Transactions of Total Transactions 24.71% 28.10% 29.47% 32.31% Change in Web Transactions (%) 13.60% 11.91% 8.22% 7.93% Change in % Web Transactions of Total (%) 13.20% 13.71% 4.88% 9.64% 160 City of Iowa City Activity: Revenue (310400)Fund: General (1000) Division: Revenue (310400)Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 945,503$ 951,130$ 947,063$ 953,107$ 980,894$ 1,006,962$ Charges For Fees And Services Water Charges 6,680 5,869 6,094 5,869 6,094 6,094 Miscellaneous Misc Merchandise 340 - 286 333 286 286 Other Misc Revenue 493 (141) 512 283 460 460 Other Financial Sources Sale Of Assets 356 - - - - - Total Revenues 953,372$ 956,857$ 953,955$ 959,592$ 987,734$ 1,013,802$ Expenditures: Personnel 589,509$ 591,759$ 618,453$ 608,926$ 631,334$ 650,274$ Services 353,951 359,919 330,093 345,276 348,532 355,503 Supplies 4,616 5,179 5,409 5,390 7,868 8,025 Capital Outlay 5,296 - - - - - Total Expenditures 953,372$ 956,857$ 953,955$ 959,592$ 987,734$ 1,013,802$ Personnel Services - FTE 2012 2013 2014 2015 2016 Cashier - Revenue 1.38 1.38 1.38 1.38 1.38 Customer Service Rep - Revenue 5.00 5.00 5.00 5.00 5.00 Revenue & Risk Manager 0.50 0.50 0.50 0.50 0.50 Sr Accountant - Revenue 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.88 7.88 7.88 7.88 7.88 Activity Summary 161 POLICE ADMINISTRATION The Police Department’s Administration Division oversees the Department’s two operating divisions, Administrative Services and Field Operations. Administrative Services activities:  Records  Property & Evidence  Training & Accreditation  Crime Prevention  Planning & Research  Animal Services  Community Relations  Computer Operations Field Operations activities:  Patrol  Investigations HIGHLIGHTS Recent Accomplishments:  The Iowa City Police Department is a Nationally Accredited Police Department, receiving its initial accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA) in March 2002. The reaccreditation was in December 2013. Upcoming Challenges:  Keeping up with rapid changes in technology  Anticipated retirement of Administrative Assistant in fiscal year 2016. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 5.00 5.00 5.00 Staffing Level Change Summary: There are no staffing changes budgeted for fiscal year 2016. Service Level Change Summary: The budget includes $10,000 for St. Ambrose to conduct an annual traffic stop study. Financial Highlights: All of the Police Department travel and training expenses were moved to the Police Administration budget from the other police division budgets which increased this division’s budget by approximately $70,000. 162 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing & Healthy Neighborhoods Department Goal: Commit to excellence in leadership, resource management, service-delivery, and improving our city and neighborhoods. Department Objective: Maintain Commission on Accreditation for Law Enforcement Agencies, Inc. (CALEA) accredited agency status compliance each year. Performance Measures: Maintain compliance of CALEA accreditation Universal Crime Reporting (UCR 1) Violent Crimes (includes murder, non-negligent manslaughter, forcible rape, robbery, and aggravated assault) Universal Crime Reporting (UCR 1) Property Crimes (includes burglary, larceny-theft, and motor vehicle theft) **Average does not include Dubuque because FBI determined that the agency’s data were over-reported, and consequently were not included in their tables *Comparable Cities were Ames, Council Bluffs, Dubuque, Sioux City, and Waterloo (***CY 2013 does not include Waterloo) CY 2010 CY 2011 CY 2012 CY 2013 Yes Yes Yes Yes CY 2010 CY 2011 CY 2012 CY 2013 Iowa City 183 163 185 228 Average of Comparable Cities in Iowa* 373 333 339 282*** CY 2010 CY 2011 CY 2012 CY 2013 Iowa City 1,533 1,580 1,842 1,850 Average of Comparable Cities in Iowa* 2,527 2,658 2,932** 2,838*** 163 City of Iowa City Activity: Police Administration (410100)Fund: General (1000) Division: Police Administration (410100)Department: Police 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 732,057$ 737,513$ 741,617$ 783,841$ 870,944$ 895,466$ Other Financial Sources Sale Of Assets - 20 - - - - Misc Transfers In 6,195 - - - - - Total Revenues & Transfer In 738,252$ 737,532$ 741,617$ 783,841$ 870,944$ 895,466$ Expenditures: Personnel 676,839$ 671,317$ 689,782$ 712,845$ 710,279$ 731,587$ Services 50,767 54,205 38,834 61,680 148,438 151,407 Supplies 10,646 12,010 13,001 9,316 12,227 12,472 Total Expenditures 738,252$ 737,532$ 741,617$ 783,841$ 870,944$ 895,466$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 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 Chief 1.00 1.00 1.00 1.00 1.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.00 5.00 5.00 5.00 5.00 Activity Summary 164 ADMINISTRATIVE SERVICES The Administrative Services Division supports or provides services to Field Operations. The division is commanded by a Captain and is organized into the following activities:  Records is responsible for the recording of information, the housing and maintenance of departmental records, reproduction and forwarding of records or data, providing copies of records to the public, and compiles statistics for the National Crime Reporting System.  Property & Evidence maintains all property turned into the department. This includes found property as well of property held for evidentiary purposes. Additionally, the property section prepares evidentiary items for transport applicable lab facilities.  Training & Accreditation is responsible for maintaining the mandated level of training for members of the department as well as ensuring those personnel are trained in those areas that are necessary for the efficient functioning of the department. Monitor general orders to ensure they comply with accreditation standards.  Crime Prevention The officer holding the position of Crime Prevention Officer is certified as a Crime Prevention Specialist by the American Crime Prevention Institute. The Crime Prevention Office adheres to the philosophy that open communication is key to making our community a safer place to live. The two new COPS grant officers will operate out of this position.  Planning & Research is responsible for the analyzing of statistical information compiled by the Records Section in order to identify trends affecting the public so departmental resources may best be deployed. This Sergeant is also responsible for dealing with releasing information to the public and news media.  Animal Services operates as a public safety/enforcement agency for the protection of the public and animals of the City. The division also operates an animal center for stray and abandoned animals.  Community Relations is responsible for involving the community in the operations of the police department. This may be in participating in educational programs in the schools or participating in educational programs such as the Citizen Police Academy or neighborhood watch activities.  Computer Operations is responsible for the Police information technology, CAD system support, records integration and technology. This includes wireless solutions, communication upgrades and day-to-day support of all police computer hardware and software, both in the station and mobile applications. HIGHLIGHTS  Completed fifth CALEA on-site inspection.  The department has completed the process of replacing the old squad car computers with a new laptop which will allow officers to remove the laptop from the car and complete the report where ever the officer wishes. This included implementing a dual identification software system to meet new FBI computer requirements. 165  Construction began on the new animal shelter with an anticipated completion date of September 2015.  The first Youth Citizen’s Police Academy was held. Recent Accomplishments:  LGBTQ liaison program.  Police Chaplain Program  Continued participation in Youth Leadership Program, National Night Out, Juneteenth, and other community events. Upcoming Challenges:  Increased cost for storage of body camera video.  Increased staff time to produce video per court requests with new body cameras.  Addressing the space needs for property and bike storage.  Shortage of space to store evidence.  Increase of staff time to reconcile electronic doc management system.  Current request level for Community Officer appearances at community events makes is difficult for Officers to accommodate.  Work continues on enhancing and development of additional modules within our RMS package to work towards a single point of data collection and retrieval.  Transitioning the animal services division from their long term temporary home into the new facility. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 20.00 20.00 20.00 166 Staffing Level Change Summary: There are no staff level changes budgeted for fiscal year 2016. Service Level Change Summary: The Police Department will be acquiring body cameras for police officers during fiscal year 2015. This will require increased handling, storage, and expense to the department. The animal services activity will also be opening its new animal facility in fiscal year 2016 and be moving out of its temporary facility. Moving costs have been integrated into the budget; however, operational costs for the new facility are unknown, but estimates are included in the budget. Financial Highlights: Contributions and donations for supplies and services from the Friends of the Shelter have been integrated into the animal services budget. This has increased the donations and contributions revenue and has also increased the supplies and services budget by the same amount - $51,540. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing & Healthy Neighborhoods Department Goal: Enhance community relations and promote minority recruitment. By continuing to participate in “Badges for Baseball, starting a Youth Citizen Police Academy and Police Cadet program, the department hopes the minority community will have a better understanding of a police officer’s job. Department Objective: Develop programs designed to promote interaction between teens, young adults, and officers outside of the regular duty hours. In this non-adversarial environment officers and minority community members will be able to interact and open up communication lines. A better understanding of the job will also enhance recruitment of minority citizens. 167 Performance Measures: Community Presentations Youth Related Programs Strategic Plan Goal: Enhanced Communication and Marketing & Healthy Neighborhoods Department Goal: Increase the efficiency in which lost pets and owners are reunited. Department Objective: Increase the number of pets that are licensed and/or implanted with a microchip. Pets with microchips and/or licensed are more easily identified and returned to their owners. This decreased time reduces the stress on both the pet and owner. This also increases the amount of time that officers can spend patrolling and addressing nuisance animals, which can affect the quality of life in a neighborhood. Outsourcing licensing will be evaluated, as other jurisdictions have found that privatization has increased community participation. Performance Measures: Pets Micro-chipped Licensed Pets CY 2010 CY 2011 CY 2012 CY 2013 117 129 174 186 CY 2010 CY 2011 CY 2012 CY 2013 New Measure New Measure New Measure 11 CY 2010 CY 2011 CY 2012 CY 2013 1,100 1,075 1,150 980 CY 2010 CY 2011 CY 2012 CY 2013 3,602 3,500 3,834 2,811 168 City of Iowa City Activity: Police Administrative Services (410200)Fund: General (1000) Division: Police Administrative Services (410200)Department: Police 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,425,860$ 1,526,537$ 1,471,410$ 1,565,483$ 1,650,631$ 1,706,901$ Licenses And Permits Misc Lic & Permits 25,348 21,383 27,613 21,383 24,781 24,781 Intergovernmental Local 28E Agreements 173,081 71,382 228,160 218,286 218,550 218,550 Charges For Fees And Services Animal Care Services 9,539 8,873 9,230 11,420 10,000 10,000 Misc Charges For Svc 3,569 3,879 2,880 3,879 3,442 3,442 Miscellaneous Animal Adoption 13,020 10,620 9,557 11,264 11,060 11,060 Code Enforcement - - - 4,080 - - Contrib & Donations 1,818 - 1,270 22,289 51,540 51,540 Misc Merchandise 10,302 7,887 5,966 9,032 7,000 7,000 Other Misc Revenue 45,531 39,088 28,699 44,670 36,284 36,284 Printed Materials 19,423 22,434 29,363 22,912 27,043 27,043 Other Financial Sources Sale Of Assets 1,543 29 6,700 5,000 4,520 4,520 Total Revenues 1,729,034$ 1,712,112$ 1,820,848$ 1,939,698$ 2,044,851$ 2,101,121$ Expenditures: Personnel 1,408,740$ 1,405,753$ 1,440,940$ 1,495,702$ 1,537,346$ 1,583,466$ Services 237,026 223,533 296,831 355,556 398,472 406,441 Supplies 68,797 60,532 69,674 79,040 109,033 111,214 Capital Outlay 14,471 22,295 13,403 9,400 - - Total Expenditures 1,729,034$ 1,712,112$ 1,820,848$ 1,939,698$ 2,044,851$ 2,101,121$ Personnel Services - FTE 2012 2013 2014 2015 2016 Animal Care Technician 2.00 2.00 2.00 2.00 2.00 Animal Center Assistant 1.00 1.00 1.00 1.00 1.00 Animal Control Supervisor 1.00 1.00 1.00 1.00 1.00 Animal Services Officer 2.00 2.00 2.00 2.00 2.00 CSO/Station Master 5.00 5.00 5.00 5.00 5.00 Police Officer 1.00 1.00 3.00 3.00 3.00 Police Records Clerk 2.00 2.00 2.00 2.00 2.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Records Supervisor 1.00 1.00 1.00 1.00 1.00 Sr Police Records Clerk 2.00 2.00 2.00 2.00 2.00 Total Personnel 18.00 18.00 20.00 20.00 20.00 Capital Outlay 2015 2016 Other Operating Equipment 9,400$ -$ Total Capital Outlay 9,400$ -$ Activity Summary 169 FIELD OPERATIONS The Police Department’s Field Operations Division is organized into two activities, Patrol and Investigations. The division is commanded by a Captain.  Patrol: The Patrol section is the largest section in the department and is responsible for handling calls for service from the public in addition to handling special assignments and self-initiated activities. Officers are responsible for the protection of life and property, and help maintain peace, order, and safety for all. The patrol section is divided in to three watches (shifts) providing 24-hour service. Each watch is under the supervision of a Lieutenant and two Sergeants. In addition to the traditional patrol units, the patrol section also has a canine unit, bicycle officers, Community Service Officers, Street Crimes Unit, Special Response Team (SRT), Crisis Negotiation Team (CNT) and provides Crime Scene Technicians (CST) for the processing of crime scenes.  Investigations: The Investigations section is responsible for the investigation of criminal activity beyond that which is conducted by the patrol section. The Investigations section is headed by a Lieutenant and a Sergeant. The Investigations section has investigators assigned to the Johnson County Drug Task Force, Domestic Abuse, in addition to general investigators.  Forfeitures: Criminal forfeiture is an action brought as a part of the criminal prosecution of a defendant. It is an in personam (against the person) action and requires that the government indict (charge) the property used or derived from the crime along with the defendant. The money or items that are forfeited can only be used by law enforcement for law enforcement equipment or law enforcement related activities. The money or items cannot be used to supplant a budget or budgeted item. Forfeiture is governed by State of Iowa Code chapter 1133 in addition to federal guidelines. HIGHLIGHTS  Providing critical incident training for City employees  The Juvenile Investigators involvement in developing a juvenile diversion program.  The decision to issue body cameras to all officers with anticipated deployment in late 2014 to early 2015 170 Recent Accomplishments:  The Department arrested parties involved in the high profile shootings. Resources were then focused in the affected neighborhoods to address resident concerns.  Officers worked with several local businesses and the City to provide training for active shooter incidents.  The Juvenile Investigator joined representatives from Juvenile Court, the Iowa City Community School District, and District Court Judge, utilizing information gained from the Georgetown University’s program for Reducing Racial and Ethnic Disparities in Juvenile Justice Certificate Program developed a juvenile diversion program for first time.  The Iowa City Investigator on the Johnson County Drug Task Force was the lead investigator in a two state, multi-agency synthetic marijuana drug case. With the additional help of the COPS funded downtown officer, several businesses that were selling the illegal substance were closed down.  In response to the public presentation of the traffic contact data by the department, the records management project has enhanced the tracking method and improved data analysis. The new version will start collection data in January 2015. Upcoming Challenges:  Replacing three senior supervisor positions due to retirement in an 18 month period  Limiting the financial impact of the loss of ability to use day off adjust on the overtime budget Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 80.00 80.00 80.00 Staffing Level Change Summary: No staffing level changes are budgeted for fiscal year 2016. Service Level Change Summary: The Police Department will be purchasing and implementing the use of body cameras for police officers in late fiscal year 2015 or early 2016. Financial Highlights: Federally funding for two COPS grant positions will be expiring in fiscal year 2016. $220,000 is budgeted for squad car replacement and $119,400 for other operating equipment. 171 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Traffic crash reduction Address the impact of underage drinking on downtown and near downtown neighborhoods Department Objective: Increase OWI and traffic enforcement Continue alcohol compliance checks, bar checks, and directed party patrols, reduce response time to loud party calls Performance Measures: Traffic Accidents and Average Damage * Iowa City Police Officers respond to all calls for traffic accidents. Average damage is collected only for reportable accidents; reportable accidents include those causing personal injury or property damage over $1,000. CY 2010 CY 2011 CY 2012 CY 2013 OWI Arrests 319 452 476 598 Traffic Stops 11,804 13,728 11,981 13,040 CY 2010 CY 2011 CY 2012 CY 2013 Accidents* 1,889 1,886 2,047 2,429 Average Damage, Reportable Accident* $4,488 $4,421 $3,276 $4,800 172 Response Time: Loud Party Complaints (in minutes) CY 2010 CY 2011 CY 2012 CY 2013 Bar Checks Performed 976 1,800 1,365 1,362 Compliance Checks 25 149 273 341 CY 2010 CY 2011 CY 2012 CY 2013 Call to Dispatch 18:07 11:30 9:03 7:04 Dispatch to On Scene 9:25 4:19 4:01 4:09 173 City of Iowa City Activity: Police Field Operations (410300)Fund: General (1000) Division: Police Field Operations (410300)Department: Police 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 8,085,646$ 8,034,265$ 8,692,280$ 9,665,375$ 9,217,932$ 9,374,162$ Other City Taxes 386,601 396,304 459,348 403,750 450,000 450,000 Use Of Money And Property Interest Revenues 209 95 21 95 - - Intergovernmental Fed Intergovnt Rev 30,458 23,508 118,657 118,802 17,374 17,374 Local 28E Agreements - - 10,000 - 10,000 10,000 Other State Grants 223,097 180,233 209,538 131,315 194,103 194,103 Charges For Fees And Services Fire Services 5,255 5,305 4,570 5,305 4,500 4,500 Police Services 135,035 269,023 88,193 50,270 31,335 31,335 Miscellaneous Code Enforcement 1,611 1,587 998 1,587 1,000 1,000 Other Misc Revenue 15,342 42,252 18,501 42,224 12,000 12,000 Contrib & Donations - - 11,680 - - - Misc Merchandise - - 6 - - - Other Financial Sources Sale Of Assets 38,195 41,590 72,716 74,519 38,400 38,400 Total Revenues 8,921,449$ 8,994,163$ 9,686,508$ 10,493,242$ 9,976,644$ 10,132,874$ Expenditures: Personnel 7,906,418$ 7,867,958$ 8,512,295$ 8,990,917$ 8,804,007$ 9,068,127$ Services 603,239 635,273 663,980 686,317 637,679 650,433 Supplies 129,691 194,863 204,987 236,447 161,092 164,314 Capital Outlay 282,101 296,068 305,246 579,561 373,866 250,000 Total Expenditures 8,921,449$ 8,994,163$ 9,686,508$ 10,493,242$ 9,976,644$ 10,132,874$ Personnel Services - FTE 2012 2013 2014 2015 2016 Comm Serv Officer - Evidence 1.00 1.00 1.00 1.00 1.00 Community Service Officer 4.00 4.00 4.00 4.00 4.00 Police Captain 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 4.00 4.00 4.00 4.00 4.00 Police Officer 63.00 63.00 63.00 63.00 63.00 Police Sergeant 7.00 7.00 7.00 7.00 7.00 Total Personnel 80.00 80.00 80.00 80.00 80.00 Capital Outlay 2015 2016 AED'S 46,207$ -$ Automobiles 220,519 220,000 PC Hardware 35,000 25,000 Software - 9,466 Vehicle Equipment 77,835 - Video Recording Devices (System)100,000 - Other Operating Equipment 100,000 119,400 Total Capital Outlay 579,561$ 373,866$ Activity Summary 174 FIRE ADMINISTRATION The Fire Administration division is under the direction of the Fire Chief. The Fire Chief is responsible for all department activities as set out by Federal or State laws, and City ordinances. The Deputy Fire Chief is the second in command officer in the department and is responsible for homeland security initiatives, fire service accreditation, the maintenance and purchase of computer hardware and software, and other special projects. The Battalion Chief assigned to the Administration and Support Division is responsible for maintenance of buildings and grounds, calendar administration, the Safety and Wellness Committees, uniforms, physicals and immunizations. The Fire Administration Division also manages the Weather Alert Sirens and City Command Post budget lines. The ICFD continues to accomplish many goals and objectives to improve services, as determined by stakeholders. The department was first accredited by the Commission on Fire Accreditation International (CFAI) in August 2008. The department recently completed its first reaccreditation in 2013. Maintaining accredited status demonstrates a commitment to excellence and continuous quality improvement. HIGHLIGHTS  Developing in partnership with CFAI a professional development and credentialing program for current and aspiring company fire officers. The program will elevate the technical and professional competencies of the ICFD company officer corps.  The ICFD has rolled out a new scheduling and callback software solution to automate staffing needs and save time.  Two ICFD members are currently enrolled in the National Fire Academy’s four-year Executive Fire Officer Program; the ICFD command staff includes four EFO graduates.  Continuity being realized after an almost complete turn over in command staff positions during the past 16 months. Recent Accomplishments:  The Department was reaccredited by the Commission on Fire Accreditation International (CFAI). The ICFD is one of only 195 accredited fire departments in the world.  Completed candidate testing and interviewing resulting in a new hiring list.  Finalized plans to begin enhancing fitness and wellness citywide by providing training to employees outside the fire department. Upcoming Challenges:  Develop strategies to diminish injuries sustained during training evolutions.  Providing temporary classrooms and related accommodations following closure of the ICFD Training Center.  Explore utilization of functional fitness routines to enhance tactical fitness levels.  Maintenance of aging facilities at Stations 1 and 3  Replacement of aging weather alert sirens. 175 Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 4.00 3.00 3.00 Staffing Level Change Summary: The budget does not include any staffing level changes in fiscal year 2016. Service Level Change Summary: There are not any significant service level adjustments in fiscal year 2016. Financial Highlights: Fire administration financial priorities for fiscal year 2016 include partnering with industry experts to complete updates of the department’s Community Hazards and Risk Assessment, Standards of Cover and Strategic Plan documents. These extensive cornerstone documents provide guidance as the department strives for continuous quality improvement and enhancement of service delivery. The projected cost of the consultant services is $38,000. The fiscal year 2016 budget also includes $12,382 to cover costs associated with leasing warehouse space that is needed due to the demolition of the department training center. Fiscal year 2016 budget priorities for the Weather Alert Sirens budget include the purchase and installation of one (1) new weather alert sirens needed to increase coverage in south central or the south east areas of the city at a projected cost of $25,000 (siren, radio controller, mounting pole). Capital outlay priorities for fiscal year 2017 also include a request of $60,000 to begin replacement of aging weather alert siren over a six year replacement schedule (3 sirens per year). GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Increase two-way communication with customers seeking information or feedback. Department Objective: Maintain Commission on Fire Accreditation International (CFAI) accredited agency status by timely submission of Annual Compliance Report (ACR). Implement strategic and specific recommendations accepted from 2013 CFAI reaccreditation report. 176 Maintain Insurance Services Office (ISO) Public Protection Classification of 2. Performance Measures: Meet ACR requirements to maintain CFAI accredited agency status Number of reaccreditation report adopted recommendations implemented Maintain ISO Class 2 rating. CY 2010 CY 2011 CY 2012 CY 2013 ACR Submitted Yes Yes Yes Reaccredited CY 2010 CY 2011 CY 2012 CY 2013 Strategic Recommendations (7) New Measure New Measure New Measure 1 of 7 Specific Recommendations (9) New Measure New Measure New Measure 2 of 9 CY 2010 CY 2011 CY 2012 CY 2013 Rating 3 3 2 2 177 City of Iowa City Activity: Fire Administration (450100)Fund: General (1000) Division: Fire Administration (450100)Department: Fire 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Intergovernmental State 28E Agreements 1,311,778$ 1,400,183$ 1,370,309$ 1,411,418$ 1,397,715$ 1,397,715$ Miscellaneous Contrib & Donations 25 2,550 - - - - Printed Materials - 4 - - - - Other Misc Revenue - 121 726 - - - Other Financial Sources Sale Of Assets - 595 - - - - Total Revenues 1,311,803$ 1,403,453$ 1,371,035$ 1,411,418$ 1,397,715$ 1,397,715$ Expenditures: Personnel 528,589$ 537,848$ 480,393$ 469,436$ 480,042$ 494,443$ Services 196,774 196,106 196,673 260,482 314,702 320,996 Supplies 57,570 57,269 71,027 65,083 108,403 110,571 Capital Outlay 13,636 - 10,000 18,000 20,000 60,000 Total Expenditures 796,569$ 791,222$ 758,093$ 813,001$ 923,147$ 986,010$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 1.00 1.00 1.00 - - Battalion Chief - 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 4.00 4.00 3.00 3.00 Capital Outlay 2015 2016 Weather Alert Siren(s)-$ 20,000$ Other Operating Equipment 18,000 - Total Capital Outlay 18,000$ 20,000$ Activity Summary 178 EMERGENCY OPERATIONS The Fire Emergency Operations division works a three-shift system. Each duty shift is comprised of 24 hours and consists of one Battalion Chief, one Captain, four Lieutenants, and 14 Firefighters. Minimum staffing for the department is 16 emergency response personnel. This division is directly responsible for all emergency incident response. Calls for service are divided into four categories: fire suppression, emergency medical services, technical rescue, and hazardous materials.  Fire Suppression: ICFD personnel spend time mitigating various types of fires, as well as time responding to false alarms. Firefighting activities typically require more resources (personnel, equipment, etc.) than any other type of emergency. Fires also have a greater potential to harm people and property than other emergencies. The department continually seeks ways to decrease response times to all emergencies.  Emergency Medical Services: All ICFD personnel are certified to at least the Emergency Medical Technician (EMT) level. The department does not transport patients, but rather serves as first responders in conjunction with Johnson County Ambulance Service paramedics as part of Johnson County’s tiered response system.  Technical Rescue: Technical rescue includes those incidents where a successful operation requires the rescuer(s) to employ special knowledge, skills, tools, and techniques. The ICFD provides several technical rescue services: water and ice rescue and recovery, trench and structural collapse rescue, vehicle and heavy machinery rescue, rope rescue, and confined space rescue. The Special Operations Response Team (SORT) keeps skill levels high with team training in addition to regular company and shift training on various rescue disciplines.  Hazardous Materials Response: The department continues to be active and take a leading role in the Johnson County Hazardous Materials Response Team (JCHMRT), which includes 14 ICFD personnel. The JCHMRT consists of 30 members who are trained and certified to the Hazmat Technician level. HIGHLIGHTS  In 2014, emergency service demand continues to increase. The ICFD is on pace to respond to over 5800 incidents in 2014, a five percent increase over 2013. With this trend, the total call volume will have increased by 29% over the last five years.  To date in 2014 (October), fire personnel have responded to 65 fire emergencies, resulting in $1.8 million in property damage. The pre-incident value of the damaged property equates to over 212 million, resulting in a total saved value of over 210 million. The largest single fire loss was estimated at more than $1.3 million for a fire that occurred in a commercial structure located at 2339 Heinz Road.  The ICFD continues to experience a troubling number of simultaneous emergency calls for service. To date in 2014 (October), 23% of emergency incidents were overlapping. 179 Recent Accomplishments:  Continue to increase the tactical capabilities by instituting wide-area search protocols and equipment for instances involving victims lost in wooded areas or people who wander from assisted-living facilities.  Purchased a gear dryer to better maintain water and ice rescue suits. This dryer has been placed in service at fire station 4.  Developed a more technical training program to gain additional proficiencies in emergency response to hazardous materials incidents.  Worked with City of Iowa City Public Works to ensure service sharing during responses to trench rescue incidents.  Participated in hazardous material release exercises with the University of Iowa, UIHC, and the VA.  Attached a member of the ICFD to the Iowa (Urban Search and Rescue) USAR team based out of Cedar Rapids. Upcoming Challenges:  Meeting established response time goals. Growth and development on the east, southeast and west create response time challenges.  Research and determine how to best provide emergency medical services.  Decreasing turnout times at fire station 1. Station design and size inappropriate for personnel turning out within the prescribed benchmarks. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 59.00 59.00 59.00 Staffing Level Change Summary: There are no staffing level changes budgeted for fiscal year 2016. Service Level Change Summary: There are not any significant service level adjustments in fiscal year 2016. Financial Highlights: Fire emergency operations financial priorities for fiscal year 2016 include the replacement of the command vehicle through the Equipment Fund; $10,000 is included in capital outlay to outfit the new vehicle. The fiscal year 2016 budget also includes $33,000 to purchase a replacement trench/emergency building collapse shoring trailer. Currently, the division does not anticipate any significant capital outlay expenses in fiscal year 2017. 180 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Reduce emergency response times to reduce property loss and risk to civilians. Department Objective: Arrive at incident location within six minutes of dispatch center notification, 90% of the time. Confine fires to the room or object of origin for at least 40% of all commercial and residential fires. Performance Measures: Fire response time EMS response time Fire control (confined to room or object) CY 2010 CY 2011 CY 2012 CY 2013 Target or Goal In Minutes % Compliance In Minutes % Compliance In Minutes % Compliance In Minutes % Compliance URBAN 90% <6 minutes 7:29 71% 8:44 50% 6:41 79% 6:52 67% SUBURBAN 90% <6 minutes 8:41 50% 7:16 55% 7:56 75% 7:46 55% CY 2010 CY 2011 CY 2012 CY 2013 Target or Goal In Minutes % Compliance In Minutes % Compliance In Minutes % Compliance In Minutes % Compliance URBAN 90% <6 minutes 7:52 68% 8:43 54% 8:10 76% 7:02 68% SUBURBAN 90% <6 minutes 9:00 51% 9:08 37% 8:51 61% 8:06 44% CY 2010 CY 2011 CY 2012 CY 2013 Total Fires 70 57 79 39 Fires Confined 65 47 69 23 181 City of Iowa City Activity: Fire Emergency Operations (450200)Fund: General (1000) Division: Fire Emergency Operations (450200)Department: Fire 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 5,341,785$ 5,423,942$ 5,629,410$ 6,065,189$ 5,840,802$ 5,986,090$ Other City Taxes Other City Taxes 489,258 521,476 585,611 529,840 589,040 589,040 Charges For Fees And Services Fire Services 3,396 3,000 3,287 3,000 3,000 3,000 Miscellaneous Other Misc Revenue 2,384 2,855 3,755 2,384 - - Other Financial Sources Sale Of Assets 15,108 6,116 49,033 - - - Total Revenues 5,851,931$ 5,957,389$ 6,271,096$ 6,600,413$ 6,432,842$ 6,578,130$ Expenditures: Personnel 5,443,757$ 5,579,298$ 5,906,639$ 6,111,119$ 6,049,133$ 6,230,607$ Services 261,508 207,082 253,911 384,989 263,099 268,361 Supplies 82,343 84,219 90,087 96,555 77,610 79,162 Capital Outlay 64,323 86,789 20,459 7,750 43,000 - Total Expenditures 5,851,931$ 5,957,389$ 6,271,096$ 6,600,413$ 6,432,842$ 6,578,130$ Personnel Services - FTE 2012 2013 2014 2015 2016 Battalion Chief 3.00 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 41.00 42.00 42.00 42.00 42.00 Total Personnel 59.00 59.00 59.00 59.00 59.00 Capital Outlay 2015 2016 Vehicle Equipment -$ 10,000$ Trench Rescue Trailer - 33,000 Other Operating Equipment 7,750 - Total Capital Outlay 7,750$ 43,000$ Activity Summary 182 FIRE PREVENTION The Fire Prevention Bureau (FPB) continues to serve the citizens of Iowa City through fire code compliance, plans review, fire origin and cause determination, and public education programs. The Fire Prevention Bureau is staffed by a Battalion Chief assigned as Fire Marshal and as such reports to the Deputy Fire Chief. The Fire Marshal is directly responsible for organizing all fire prevention activities, including fire/arson investigation, code enforcement inspections, plan reviews, and public education. A shift fire inspector conducts inspections of liquor license establishments, schools, day care centers, churches, and City buildings. Emergency operations personnel conduct fire safety inspections of all commercial and University of Iowa buildings. The FPB continues to conduct regular inspections for businesses, churches, daycares, schools, and university buildings. Multiple educational opportunities exist with each inspection: an opportunity to increase fire safety awareness through explanation of a violation and associated hazard, firefighters can become familiar with the building, and an opportunity to foster community relationships. The wide range of activities provided by fire and life-safety educators include daycare/preschool and school presentations, Kids Safety House visits, Safety Village, UI Resident Assistant Fire Academy, senior safety tips for older adults, and crowd manager training for assembly occupancy employees. Building on a long partnership with SAFE KIDS Johnson County, the department has also trained additional personnel and designated Station 4 as a child safety seat “FIT Station.” Investigation of fires is an integral part of fire prevention. All reported fires are investigated by a company officer and/or a member of the fire investigation team in an attempt to determine the origin and cause. Fire investigation team members have received specialized training and are required to complete continuing education requirements. HIGHLIGHTS  To date in 2014 (October), the FPB conducted 1,581 fire and life-safety inspection.  To date in 2014 (October), the FPB investigated 139 fire incidents. As in years past, the kitchen remains the reported area of origin for the majority of fires; unattended cooking accounting for the largest number of these fires. 183 Recent Accomplishments:  Fire Marshal Greer completed last class necessary for Executive Fire Officer designation.  Fire Marshal Greer attended 18 week Law Enforcement Academy in Cedar Rapids to enhance capabilities for fire investigations.  Provided 15 sessions of Crowd Control Manager training to employees of assembly occupancies.  Completed 45 child safety seat installations as of October 2014. Upcoming Challenges:  Identify methods to minimize inspection workload against the demands of emergency services and training needs.  Obtain training and education necessary to gain fire code and origin and cause certifications for the Fire Marshal, including Certified Fire Investigator designation.  Identify programs available to provide fire safety education to at-risk populations and neighborhoods.  Reduce the incidence of kitchen fires by emphasizing fire safe behaviors in the kitchen. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 1.00 1.00 1.00 Staffing Level Change Summary: There are not any staffing level changes in fiscal year 2016. Service Level Change Summary: There are not any significant service level adjustments in fiscal year 2016. Financial Highlights: There is no capital outlay expenditures budgeted in fiscal year 2016. The Fire Prevention division budget includes $12,500 for training supplies for the fire cadet program, public education, and fire prevention training. 184 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods & A Strong Urban Core Department Goal: Ensure fire prevention core programs meet projected jurisdictional and regional service delivery demands & needs. Department Objective: Provide fire prevention services by collaborating with and educating the public, enforcing the codes, reviewing planned development, and identifying the mitigating hazards so that life and property are protected and disasters prevented. Performance Measures: Public education/fire prevention community contacts and staff hours Fire & life-safety building inspections conducted Increase presence and condition of smoke alarms encountered in fire incidents to 100%. CY 2010 CY 2011 CY 2012 CY 2013 Contacts (200 - Goal) 108 147 175 241 Staff Hours 615 746 806 821 Type CY 2010 CY 2011 CY 2012 CY 2013 Bureau 686 458 507 430 Commercial 956 855 1,052 818 University 415 435 399 401 Smoke Alarm Status CY 2010 (70 incidents) CY 2011 (57 incidents) CY 2012 (79 incidents) CY 2013 (39 incidents) Working 48 22 56 28 Not Working 3 2 5 3 None Present/ Undetermined 19 10 18 8 185 City of Iowa City Activity: Fire Prevention (450300)Fund: General (1000) Division: Fire Prevention (450300)Department: Fire 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 179,707$ 184,398$ 191,071$ 260,845$ 209,300$ 214,929$ Licenses And Permits Food & Liquor Licenses 82 - - - - - Intergovernmental Federal Intergovernmental Revenue 17,613 - - - - - Miscellaneous Other Misc Revenue - 851 530 - - - Total Revenues 197,402$ 185,249$ 191,601$ 260,845$ 209,300$ 214,929$ Expenditures: Personnel 141,593$ 140,530$ 127,359$ 145,355$ 144,261$ 148,589$ Services 35,143 38,568 25,479 40,956 48,343 49,310 Supplies 17,203 6,151 21,768 15,534 16,696 17,030 Capital Outlay 3,463 - 16,995 59,000 - - Total Expenditures 197,402$ 185,249$ 191,601$ 260,845$ 209,300$ 214,929$ Personnel Services - FTE 2012 2013 2014 2015 2016 Battalion Chief 1.00 1.00 1.00 1.00 1.00 Fire Captain/Inspector 1.00 - - - - Total Personnel 2.00 1.00 1.00 1.00 1.00 Capital Outlay 2015 2016 Automobiles 54,000$ -$ Other Operating Equipment 5,000 - Total Capital Outlay 59,000$ -$ Activity Summary 186 FIRE TRAINING The Fire Training division is under the direction of the assigned Battalion Chief and the Training Officer. They plan, develop, and coordinate in-house training activities with the assistance of the Training Committee. This division is directly responsible for training in the areas of emergency medical services, technical rescue, fire suppression, and hazardous materials. The division is also responsible for purchasing tools, equipment, radios, protective clothing; and the purchase and repair of fire apparatus. HIGHLIGHTS 2013 training activities include:  For the year: 3,039 classes; 11,857 attendees; 32,270 hours logged  Company training: 642 classes; 2,364 attendees; 16,276 hours logged  Department level training: 156 classes; 2,381 attendees; 1,935 hours logged  Outside training & education: 720 hours logged  Physical fitness training: 1,715 classes; 5,744 hours logged  Firefighter orientation training: 127 classes; 469 hours logged  Training Center utilized by other agencies/departments: 61.5 hours logged Recent Accomplishments:  Completed high school Fire Cadet Program to aid diversity recruitment initiatives.  Conducted three six-week candidate orientation classes for 4 new hires.  Certified second Blue Card Command Instructor.  Implemented Commission on Professional Credentialing Fire Officer Designation Program.  Converted Station 4 basement into department training room due to upcoming loss of training center. Upcoming Challenges:  Maintaining high-risk, low-frequency technical proficiencies.  Short term planning for the loss of our training center due to the redevelopment of the north wastewater treatment site: working to lease suitable warehouse space.  Long term planning for a new public safety training complex. Securing property and funding are top priorities.  Coordinating multi-company training evolutions while maintaining response coverage. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 1.00 1.00 1.00 187 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2016 budget. Service Level Change Summary: There are no significant service level adjustments in the fiscal year 2016 budget. Financial Highlights: The division has no capital outlay priorities identified for fiscal year 2016 or fiscal year 2017. Contractual service expenditures were reduced by 22% from fiscal year 2015 to 2016. This is primarily due to a reduction of other building repair services and internal service fund charges due to the elimination of the fire training center. The fire training center was located at the site of the North Wastewater Treatment Plant and is being demolished and removed as part of that project. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: Provide a service to the community that is prepared to respond to emergencies, natural disasters, catastrophic acts, and other events that threaten the health and safety of the public. Department Objective: Train personnel to respond to emergencies, natural disasters, hazardous materials events, and other such high risk events that threaten the health and safety of the public. Performance Measures: Training hours completed per individual (% achieved) CY 2010 CY 2011 CY 2012 CY 2013 Hours % Achieved % Achieved % Achieved % Achieved Minimum (96) New Measure New Measure New Measure 100% Goal (160) New Measure New Measure New Measure 76% 188 Certifications obtained Certification (Goal) CY 2010 CY 2011 CY 2012 CY 2013 Safety Officer (64) Certified New Measure New Measure New Measure New Measure In Progress New Measure New Measure New Measure New Measure Fire Officer (30) Certified New Measure New Measure New Measure 2 In Progress New Measure New Measure New Measure 12 Haz Mat Tech (64) Certified New Measure 50 62 62 In Progress New Measure 14 2 2 189 City of Iowa City Activity: Fire Training (450400)Fund: General (1000) Division: Fire Training (450400)Department: Fire 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 137,733$ 156,393$ 173,120$ 199,651$ 189,373$ 194,344$ Intergovernmental Fed Intergovnt Rev 17,347 - - - - - Charges For Fees And Services Fire Services 435 2,224 717 2,000 - - Miscellaneous Other Misc Revenue 56 530 - - - - Other Financial Sources Sale Of Assets - 500 7,159 - - - Total Revenues 155,571$ 159,647$ 180,996$ 201,651$ 189,373$ 194,344$ Expenditures: Personnel 105,042$ 105,094$ 110,959$ 117,128$ 118,306$ 121,855$ Services 32,793 32,651 28,689 65,744 51,014 52,034 Supplies 17,736 15,902 9,175 18,779 20,053 20,454 Capital Outlay - 6,000 32,173 - - - Total Expenditures 155,571$ 159,647$ 180,996$ 201,651$ 189,373$ 194,344$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Activity Summary 190 PARKS & RECREATION ADMINISTRATION Parks & Recreation Administration is responsible for the oversight and support of the department’s operating divisions. The division’s budget is organized into four activities: Administration, Parkland Acquisition, Farmers Market, and Government Buildings. Administration Administration personnel include the Parks & Recreation Director and an Administrative Secretary responsible for management of the department. Parkland Acquisition This activity accounts for the costs association with acquiring additional parkland. Farmers’ Market Farmers’ Market makes homegrown fruits, vegetables, homemade baked goods, foodstuffs, handcrafts, and flowers available. The market season May through October is held on Wednesday evenings and Saturday mornings. Also, the market season May through October on Tuesdays at The Iowa City Market. Market Music features performances by local musicians on Wednesdays, June through September, in Chauncey Swan Park before and during the Farmers’ Market. Government Buildings Government Buildings staff provides routine custodial services and other periodic maintenance projects for City Hall, utilizing a combination of in-house and contracted services. Staff provides daily cleaning and maintenance for this 64,445 sq. ft. building, including Police and Fire facilities which are in operation 24/7. HVAC zones are also maintained daily for optimal energy efficiency, productivity, and comfort. HIGHLIGHTS  The Iowa City started a Tuesday Market at Iowa City Marketplace in 2014.  Replaced long overdue rooftop HVAC system at City Hall reducing energy consumption and operation.  Began building automated system for further monitoring and improvement of energy use city-wide. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 6.83 6.83 7.33 191 Staffing Level Change Summary: In the fiscal year 2016 budget, the Recreation Maintenance Supervisor position was upgraded to a Facilities Manager position, but there was no change in the FTE totals. Separately, a .50 Custodian – Government Buildings was increased to full-time 1.00 FTE. This was a net increase in the Parks Administration division FTE by .50. Service Level Change Summary: No service levels changes are budgeted for the fiscal year 2016 budget. Financial Highlights: Park and Recreation Administration - Acquired 5.02 acres from the will of Frieda A. Chadek at the intersection of Friendship St. and 5th Ave. The proposed name of the park is Chadek Green Park and will include a community garden. The cost of this property was $280,000. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: Monitor/utilize endowments, donations, and grant funding sources to decrease reliance on general fund subsidies. Department Objective: Continue to work with the Iowa City Parks and Recreation Foundation and Community Foundation of Johnson County, which provides unique memorial opportunities and support of the Iowa City Parks and Recreation Department. Continue to research and apply for possible grant funding sources to benefit the Iowa City Parks and Recreation Department. 192 Performance Measures: Endowments * Community Foundation started in CY 2012 Donations and Grant Funding ** Amounts include both General Fund and Capital Improvement Project Funds Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Develop programs and events that support Iowa City business economically and promotionally. Department Objective: Enhance and expand program offerings to include targeted groups that will bring patrons to use local businesses. Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 Iowa City Parks and Recreation Foundation $80,895 $118,125 $165,194 $114,736 Community Foundation of Johnson County* NA NA $10,373 $17,864 FY 2011 FY 2012 FY 2013 FY 2014 Donations** $64,157 $56,541 $258,063 $129,395 Grant Funding** $62,702 $448,780 $1,820,930 $438,190 Total $126,859 $505,321 $2,078,993 $567,585 Per capita calculation (used 2010 US Census) $1.869 $7.446 $30.635 $8.364 FY 2011 FY 2012 FY 2013 FY 2014 Programs New Measure New Measure New Measure 168 Participants New Measure New Measure New Measure 59,486 193 City of Iowa City Activity: Park and Rec Admin (510100)Fund: General (1000) Division: Park and Rec Admin (510100)Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 273,000$ 264,037$ 283,961$ 558,201$ 265,817$ 273,849$ Charges For Fees And Services Parking Charges - - 9,780 - 9,780 9,780 Miscellaneous Misc Merchandise 10 - - - - - Other Misc Revenue - - 309 - 309 309 Total Revenues 273,010$ 264,037$ 294,050$ 558,201$ 275,906$ 283,938$ Expenditures: Personnel 237,812$ 235,643$ 241,845$ 247,067$ 251,357$ 258,898$ Services 27,594 26,393 49,865 30,489 23,446 23,915 Supplies 1,104 2,002 2,340 645 1,103 1,125 Capital Outlay 6,500 - - 280,000 - - Total Expenditures 273,010$ 264,037$ 294,050$ 558,201$ 275,906$ 283,938$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Capital Outlay 2015 2016 Property Acquisition 280,000$ -$ Total Capital Outlay 280,000$ -$ Activity: Parkland Acquisition (510400)Fund: General (1022) Division: Park and Rec Admin Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Expenditures: Services 125$ -$ -$ -$ -$ -$ Total Expenditures 125$ -$ -$ -$ -$ -$ Activity Summary Activity Summary 194 City of Iowa City Activity: Farmers Market (510200)Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Rents 60,305$ 69,115$ 76,319$ 83,380$ 66,875$ 66,875$ Charges For Fees And Services Misc Charges For Svc 3,462 2,919 3,126 3,500 3,262 3,262 Miscellaneous Contrib & Donations 3,100 3,043 5,650 3,100 3,100 3,100 Misc Merchandise 5,282 4,012 3,121 5,000 4,765 4,765 Total Revenues 72,149$ 79,088$ 88,216$ 94,980$ 78,002$ 78,002$ Expenditures: Personnel 16,606$ 16,124$ 31,134$ 24,939$ 21,159$ 21,794$ Services 28,241 28,552 31,921 30,004 29,605 30,197 Supplies 8,685 5,197 5,054 5,244 5,679 5,793 Total Expenditures 53,532$ 49,873$ 68,109$ 60,187$ 56,443$ 57,783$ Activity: Government Buildings (510300)Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 490,358$ 483,947$ 397,884$ 658,196$ 699,594$ 717,014$ Other Financial Sources Sale Of Assets 10 - - - - - Total Revenues 490,368$ 483,947$ 397,884$ 658,196$ 699,594$ 717,014$ Expenditures: Personnel 310,237$ 300,807$ 234,214$ 302,187$ 342,861$ 353,147$ Services 147,759 161,314 138,838 333,718 336,362 343,089 Supplies 24,153 21,827 24,832 22,291 20,371 20,778 Capital Outlay 8,219 - - - - - Total Expenditures 490,368$ 483,947$ 397,884$ 658,196$ 699,594$ 717,014$ Personnel Services - FTE 2012 2013 2014 2015 2016 Custodian - Govt Bldgs 2.50 2.50 2.50 2.50 3.00 M. W. II - Govt Bldgs 1.00 1.00 1.00 1.00 1.00 M.W. I - Govt Bldgs 1.00 1.00 1.00 1.00 1.00 Facilities Manager - - - - 0.33 Rec. Maint. Supr 0.33 0.33 0.33 0.33 - Total Personnel 4.83 4.83 4.83 4.83 5.33 Activity Summary Activity Summary 195 RECREATION The Recreation Division manages the operation of the City’s recreation facilities and programs. The City offers programs in youth & adult sports, aquatics, art, social, and environmental programs, and programs for persons with special needs. The division’s budget is the sum of eight areas: Administration, Rec Center Operations, Building Maintenance, Social/Cultural/Environmental Activities, Aquatics, Special Populations Involvement (SPI), Youth Sports, and Adult Sports. Recreation Administration Administration personnel include the Recreation Superintendent, Office Coordinator, and a Senior Clerk Clerk/Typist. Administration provides oversight and support for the division. Rec Center Operations The Iowa City Recreation Division provides recreational facilities for everyone. The Robert A. Lee Community Recreation Center houses a variety of activity spaces including: a gymnasium, weight room, pool, game room, racquetball court, craft room, social hall, and potter’s studio. A kitchen and meeting rooms are also available for public use. Open gym and game room play includes basketball, volleyball, table tennis, billiards, foosball, and table games. In addition to scheduled programs, day-to-day open public use is available in the weight room and exercise room. The Scanlon Gymnasium addition at the Mercer Park Aquatic Center provides gymnasiums, a game room, free fitness room and multipurpose rooms. Scanlon Gymnasium offers rentals including gym rentals and birthday party packages. With 2 full courts hosts many tournaments (soccer, volleyball, basketball) bringing many participants throughout Iowa. Also hosts elementary school nights, family fun nights, tot time and other special events. Grant Wood Gym is located at Grant Wood elementary school. Gym helps facility youth sports, basketball, volleyball and taekwondo. Offers open gym when RALCC and MPACSG are full. Offer FREE skate nights on Friday Night. Building Maintenance Recreation Division staff are responsible for maintenance, repair, and improvements at the City’s recreation facilities. This includes recreation equipment within these facilities. Social/Cultural/Environmental Activities Cultural, social and environmental education programs are provided year-round for all ages. Most art programs are offered in 4, 5, 8 and 10 week sessions and are available 48 weeks of the year. The division also supports and cooperates with the Young Footliters Children’s Theatre and the Iowa City Community Theatre. A Potter’s Studio, Painting and Printing facilities and a Craft Room are available year round. 196 Special Events, workshops, clinics, and community education includes coach’s training, trips, teen dances, artist residencies, music performances, holiday events and no-school day activities. Summer camp offers eight weeks of swimming, crafts, roller skating, field trips, sports, and elective camps. This indoor/outdoor camp consists of eight one-week sessions for children completing grades K-6. Playgrounds provide supervised activities in several Iowa City park sites. Sports, games, crafts, and special events are included. This eight-week summer program is designed for children completing grades K-6. Aquatics Aquatics programs offer a variety of levels in swimming instruction. Along with lessons, the Robert A. Lee Community Recreation Center pool is available at various hours for public swimming, lap swim, and specialty classes. The Mercer Park Aquatic Center, completed in 1988, is indoors and offers a variety of programs as well. The division maintains one outdoor pool at City Park for summer classes and open swim. City Park Pool is located outdoors on Park Road in Upper City Park on the northwest side of Iowa City. This is a T-shaped pool featuring a super shallow area on both sides of the ‘T,’ a 50-meter and 25-yard lap swim area, and two (2) one-meter and one (1) three-meter diving boards. The pool depth ranges from 1 to 14 feet. The facility also features a small wading pool for use by young children being directly supervised by a certified lifeguard. Both the main pool and the wading pool are handicap accessible. Numerous shade structures and incorporated trees provide a park-like experience. Included is an accessible picnic area that guests are welcome to utilize whilst visiting. The City Park Pool is open from Memorial Day to Labor Day. Mercer Aquatic Center is divided into three separate sections. The deep section is on the east end of the pool. This section is 25 yards long; depth ranges from 4'6" to 12' and contains two (2) one-meter diving boards. The middle section is 25 yards long; depth ranges from 4'2" to 4'6". The shallow section is on the west end of the pool. It is approximately 2'6" to 4'. There is an outside wading pool area which requires children to have adult supervision. The Mercer Aquatic Center is also equipped with a 12 person spa. Robert A. Lee Pool is located at 220 S. Gilbert St. in downtown Iowa City. This is an L- shaped pool featuring a 25-yard main body, with the water ranging from 3 to 5 feet in this area and a rock climbing wall. There is a wading pool area which requires children to have adult supervision. This pool is in operation on a year-round basis. 197 Special Populations Involvement Special Populations Involvement (SPI) programs provide year-round recreation for persons with special needs of all ages and ability levels. A principal goal for the programs is to enhance independent leisure skills and lifestyles of persons with various disabilities. The SPI program offers year-round Special Olympics sports training and competition. SPI programs promote skill development and offer educational activities, while maintaining the recreational values. The SPI programs are offered year-round through four and eight week programming sessions. Each session includes programs and activities in the following recreation areas: sports and fitness, arts, music and movement, independent living skills, special events, clubs, and social activities. Youth Sports Youth sports and wellness programs offered by the Iowa City Recreation Division are diverse and well-attended by community residents. Year-round programs are established for all ages. Youth sports include flag football, basketball, volleyball, softball, baseball, tennis, skateboarding, taekwondo, and a variety of special events such as the Hershey Track and Field Meet and Youth Triathlon. The youth sports programs follow a basic philosophy that the child and learning come first and competition second. Programs are designed to allow for instruction, full-participation, and fun. The Recreation Division also works cooperatively with local sports associations to provide program opportunities. Tennis lessons for youth run approximately eight weeks in the summer (two four-week sessions) at both City Park and Mercer Park. In addition to our regular tennis program, the Iowa City Recreation Division works closely with the United States Tennis Association (USTA) to provide classes, tournaments, and special events. Gymnastics instruction is offered year-round. Parent Tot Tumbling (2-3 year olds) and Tiny Tumblers (3-5 year olds) meet twice weekly during the school year. Saturday classes (2-8 year olds) are offered for five-week sessions, meeting one time per week throughout the year. Teen programming provides various after-school activities and special events for teens to participate in including intramural basketball and game room tournaments. The Scanlon Gymnasium’s main focus is to provide a safe environment for teens. Adult Sports Adult sports programs include men’s, women’s and co-recreational basketball, volleyball, and softball leagues. Over 100 teams participate in our summer softball leagues and 40 in the fall league. Up to 100 teams are involved in volleyball and 50 teams in basketball. Competitive and recreational fall, winter, and spring leagues are established to meet participants’ interests. 198 Aerobics, fitness, and wellness classes run year-round. Classes are established for those persons just beginning to those individuals who are advanced. Both low-impact and high-intensity aerobics are offered. Step aerobics, aquacise, and exercise classes are popular. HIGHLIGHTS  Celebrated the 50th anniversary of the Robert A. Lee Community Recreation Center  Over 1,000 activities are offered annually Recent Accomplishments:  The main office and registration area at the Robert A. Lee Community Recreation Center were renovated for better customer service. Registration is now more conveniently located on the first floor of the recreation center, where it provides patrons with easy access, and a better presence of staff.  The City Park Pool Renovation projects added a new, accessible wading pool as well as an accessible picnic area, new shade structures, increased deck area both concrete and turf. The high dive is now accessible from a stair structure as opposed to the existing ladder.  Completed master plan for the edible landscape located at the Robert A. Lee Community Recreation Center.  Opened second splash pad at Fairmeadows Park. Upcoming Challenges:  Continue to pursue collaborations with area schools, neighborhood associations, the University, and the Senior Center  Update fee structure to work toward cost recovery goal.  Continue to renovate older facilities to meet the demands of today’s recreation users. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 15.42 15.42 14.42 199 Staffing Level Change Summary: In fiscal year 2016, two full-time positions were eliminated. 1.00 FTE for a Clerk/Typist and 1.00 FTE for a Maintenance Worker – Pools were eliminated. One new Recreation Program Supervisor position was added in fiscal year 2016, and the Rec Maintenance Supervisor position was upgraded to a Facilities Manager. The total FTE changes in the Recreation division amounted to a 1.00 FTE decrease in fiscal year 2016. Service Level Change Summary: No Change in the service level. Financial Highlights: A fee increase of 2% across all programs, passes, and rentals to offset increase in fees for registration services is proposed for fiscal year 2016. Capital outlay expenditures include $11,000 for new fitness equipment, $15,000 for parks and recreation equipment, and $30,000 for facility maintenance and repairts. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: Relate program fees to the full cost of providing service. Department Objective: Set program fees to recover more of direct program costs in order to rely less on general fund subsidies. Performance Measures: Recreation program cost recovery Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Budget 50% 46% 41% 40% 36% 38% 200 Strategic Plan Goal: Healthy Neighborhoods Department Goal: Partner with ICCSD regarding planned improvements to older schools and the development of new elementary schools that collectively contribute to stronger neighborhoods designed for long-term sustainability. Department Objective: Enhance partnership with ICCSD in joint facility development and usage to provide recreational opportunities at the neighborhood level. Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 Number of Schools New Measure New Measure New Measure 1 Operation Expenses New Measure New Measure New Measure $12,226 Capital Expenses New Measure New Measure New Measure 0 Number of Activities New Measure New Measure New Measure 11 201 City of Iowa City Activity: Recreation (520100)Fund: General (1000) Division: Recreation Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,767,489$ 1,822,827$ 1,772,327$ 1,933,167$ 1,881,541$ 1,902,563$ Other City Taxes 223,821 239,719 265,939 233,750 260,000 260,000 Use Of Money And Property Rents 92,051 96,760 102,851 96,493 104,646 104,646 Royalties & Commiss 13,351 12,319 9,200 12,640 9,188 9,188 Intergovernmental Other State Grants - - 6,882 - - - Local 28E Agreements 98,163 99,404 99,404 104,440 91,633 91,633 Charges For Fees And Services Culture & Recreation 578,804 569,311 588,301 660,046 623,635 623,635 Transit Fees 2,140 - - - 900 900 Misc Charges for Services - 17 - - - - Miscellaneous Contrib & Donations 20,325 22,030 1,850 20,650 15,350 15,350 Misc Merchandise 4,204 3,512 4,710 4,405 4,989 4,989 Other Misc Revenue 768 4,451 1,013 1,368 1,183 1,183 Printed Materials 3 - - - - - Other Financial Sources Sale Of Assets 429 - 48 - - - Total Revenues 2,801,548$ 2,870,350$ 2,852,525$ 3,066,959$ 2,993,065$ 3,014,087$ Expenditures: Personnel 2,102,962$ 2,082,737$ 2,087,769$ 2,233,945$ 2,164,086$ 2,229,009$ Services 434,953 520,080 512,048 544,352 577,288 588,834 Supplies 203,002 231,133 172,179 211,912 177,691 181,245 Capital Outlay 60,632 36,400 80,529 76,750 74,000 15,000 Total Expenditures 2,801,548$ 2,870,350$ 2,852,525$ 3,066,959$ 2,993,065$ 3,014,087$ Personnel Services - FTE 2012 2013 2014 2015 2016 Office Coord - Recreation 1.00 1.00 1.00 1.00 1.00 Recreation Supt 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Rec 1.00 1.00 1.00 1.00 - M.W. I - Pools 1.00 1.00 1.00 1.00 - M.W. I - Recreation 2.75 2.75 2.75 2.75 2.75 M.W. II - Recreation 1.00 1.00 1.00 1.00 1.00 M.W. III - Pools 1.00 1.00 1.00 1.00 1.00 Facilities Manager - - - - 0.67 Rec. Maint. Supr 0.67 0.67 0.67 0.67 - Swimming Pool Asst 1.00 1.00 1.00 1.00 1.00 Rec Program Supervisor 5.00 5.00 5.00 5.00 6.00 Total Personnel 15.42 15.42 15.42 15.42 14.42 Capital Outlay 2015 2016 Facility Improvements 11,750$ 10,000$ Park & Rec Equipment 20,000 15,000 Fitness Equipment - 11,000 Starting Blocks - 8,000 Cabin Repair 7,000 - Dive Board Refurbishment & Handrails 9,000 - Maintenance And Repairs 20,000 30,000 New Diving Board 9,000 - Total Capital Outlay 76,750$ 74,000$ Activity Summary 202 PARK MAINTENANCE The Park’s division budget is organized into four activities: Administration, Operations, Forestry, and Central Business District (CBD) Maintenance. The Park Maintenance Operations sector manages 1,600+ acres of parkland, open/green space in addition to 200+ acres of City-owned non-parkland. The Park’s management area includes 46 designated parks which include 50 outdoor shelters, 130 pieces of playground equipment, 21 restroom facilities, 2 dog parks and 2 splash pad facilities. The division manages approximately 60 miles of trails by mowing, clearing snow and pruning vegetation. The Forestry sector manages ROW and parkland trees encompassing the City’s expanding urban forest, which includes 2,000 EAB susceptible ash trees. The CBD sector manages the central business district area which includes the Pedestrian Mall Plaza, Weather Dance fountain and the Plaza Playground. Park Maintenance Administration Administrative personnel include the Superintendent of Parks & Forestry, and a Clerk/Typist, which provides oversight and management of the division. Park Maintenance Operations Daily staff responsibilities include visiting all designated parks, cleaning and securing restroom and shelter facilities and providing for trash removal.  Park Shelters: Staff prepares and maintains shelters for 1300+ rented events a year. Staff is responsible for continual cleaning, maintenance and repair, which includes siding, roofing, plumbing, windows and doors, painting, electrical and concrete work, and construction of new shelters and additions.  Playgrounds: Staff is responsible for installation of new play equipment, inspection and repairs of the existing 130 pieces of playground equipment and play surfaces to meet industry safety standards.  Sports Fields: Staff is responsible for 23 competition level ball fields, 4 practice fields, 20 competitive soccer fields and 5 general purpose/multi use sport fields. Ball fields are prepped daily for practices and games from May through October. Soccer fields are re-seeded, re-lined, moved to spread spot ware, daily, weekly and monthly.  Mowing: Scheduled mowing thin the 1600+ acres of maintenance include residential- style turf, prairies and 200+ acres of non-parkland along highways, water retention areas and ROWs.  Snow and ice removal: Access roads, parking areas, 61 miles of trails and sidewalks and the City Park ice skating area are maintained during winter months.  Park Fixtures: Fixtures such as picnic tables (375) and garbage cans (260) are inspected and repaired as needed by staff during winter months. Forestry Forestry staff provides routine arboricultural services such as inspecting, pruning, removing and planting trees located in the city right-of-way and city parks. Forestry staff responds to emergency storm damage of public and private trees when public facilities 203 or services are impacted. Forestry staff issues and inspects contracts for tree and stump removal and tree planting. Forestry staff regularly advises Engineering and Housing Inspection Services staff regarding tree protection during construction and/or demolition projects, species selection for building permits and zoning requests Central Business District (CBD) Maintenance CBD staff provides daily grounds maintenance in the City Plaza (Pedestrian Mall), City Hall and Chauncey Swan Park. CBD provides cleanup, ambassador duties and assistance for 120+ events a year.  Design, installation and maintenance of planting beds with annuals and perennials in the aforementioned areas and various city parks  Assist organizations and persons in preparations for special events held in the Central Business District areas (Farmer’s Market, SOTA, ICDD, Northside Market)  Snow and ice removal of natural accumulations in the City Plaza, including clearing sidewalk areas, the fire lane and a minimum of two crosswalks per half block.  Snow and ice removal to various City-owned park areas, bridges, and right-of-ways on assigned routes, as needed.  Maintenance of site furnishings: play equipment and surfaces, trash receptacles, bicycle racks, benches, kiosks, posting pillars, drinking fountains, trellises, the Weather Dance Fountain, recycling units and tree grates. HIGHLIGHTS Acquired the Chadek Green property. Recent Accomplishments:  Ryerson’s Woods State Forest Preserve designation  Installed new playground at Hickory Trail  Installed new shelter at Pheasant Hill Park  Installed new benches and refuse containers at Thornberry and Rita’s Ranch dog parks  Decreased mowing operations  Increased proactive removal of ash trees  Installed new safety surface at the Plaza Playground  Obtained Plaza tree assessment/evaluation Upcoming Challenges:  Managing the inevitable Emerald Ash Borer (EAB) infestation  Equitably managing the 200+ acres of City-owned non-parkland  Planning for effective management of the expanding parks trails system  Increasing tree planting/replanting program 204 Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 19.00 19.00 19.00 Staffing Level Change Summary: A full-time 1.00 FTE Maintenance Worker I was moved from the Recreation division to the Parks Maintenance division in fiscal year 2016. Park Maintenance Administration eliminated a full- time 1.00 FTE Clerk/Typist position in the fiscal year 2016 budget. Service Level Change Summary: Funding for forestry tree plantings increased from $9,300 in fiscal year 2015 to $50,000 in fiscal year 2016 in order to increase the number of trees that are replaced following removals. $45,000 was added in the Park Maintenance budget for natural areas management and $7,500 was added for pond algae mitigation at Windsor Ridge. In the Capital Project Funds, $75,000 was added to address potential Emerald Ash Borer problems and $25,000 was added for sustainable roadway vegetation management. Financial Highlights: A new ¾ ton 4x4 Pickup is included in fiscal year 2016 capital outlays for $24,000. Also included in capital outlays for fiscal year 2016 is $25,000 to replace fences at Mercer and City Park baseball fields. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Develop and enhance Parkland areas and open spaces to exceed existing and future needs of Iowa City patrons. 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. 205 Performance Measures: *Non-Parkland consists of highway ROWs, medians/islands and areas unmaintained by other divisions. FY 2014 is the first year these areas were identified as an extra coverage absorbed by Parks. Strategic Plan Goal: A Solid Financial Foundation 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. 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 2014 calculation includes non-parkland acres, which more accurately reflects cost per acre. FY 2011 FY 2012 FY 2013 FY 2014 Acres of Developed Parkland 1,354 1,441 1,506 1,511 Acres of Undeveloped Parkland 327 248 186 186 Total Acres of Parkland 1,681 1,689 1,692 1,697 Total Acres per 1,000 Population (used 2010 US Census) 24.77 24.89 24.93 25.01 Total Non-Parkland* - - - 200 FY 2011 FY 2012 FY 2013 FY 2014 Operating Expenses $2,597,523 $2,742,135 $2,582,975 $2,904,176 Per Acre Cost $1,545 $1,624 $1,527 $1,531* 206 City of Iowa City Activity: Park Maintenance Administration (530100)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 242,540$ 229,303$ 221,313$ 235,050$ 141,079$ 144,934$ Miscellaneous Other Misc Revenue 25 - - - - - Total Revenues 242,565$ 229,303$ 221,313$ 235,050$ 141,079$ 144,934$ Expenditures: Personnel 200,104$ 194,545$ 181,859$ 199,307$ 103,314$ 106,413$ Services 37,710 29,373 31,369 29,292 32,095 32,737 Supplies 4,751 5,385 8,085 6,451 5,670 5,783 Total Expenditures 242,565$ 229,303$ 221,313$ 235,050$ 141,079$ 144,934$ Personnel Services - FTE 2012 2013 2014 2015 2016 Clerk/Typist - Parks & Forest 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 1.00 Activity Summary 207 City of Iowa City Activity: Park Maintenance Operations (530200)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,931,574$ 1,801,485$ 1,965,991$ 1,927,247$ 2,224,963$ 2,233,198$ Use Of Money And Property Rents 62,629 59,867 108,843 261,560 129,314 129,314 Royalties & Commiss - - 1,984 - 1,984 1,984 Intergovernmental Disaster Assistance - - 798 - - - Other State Grants - - 22,195 - - - Charges For Fees And Services Culture & Recreation 96,711 82,412 101,957 97,329 101,957 101,957 Miscellaneous Contrib & Donations 8,398 2,500 585 - 585 585 Misc Merchandise - - 508 - 508 508 Other Misc Revenue 1,129 973 3,854 - 3,820 3,820 Other Financial Sources Sale Of Assets 5,843 5,522 1,830 - - - Total Revenues 2,106,284$ 1,952,759$ 2,208,545$ 2,286,136$ 2,463,131$ 2,471,366$ Expenditures: Personnel 1,222,340$ 1,157,949$ 1,254,252$ 1,335,634$ 1,405,195$ 1,447,351$ Services 662,433 621,688 753,829 742,254 812,210 828,454 Supplies 162,194 147,780 170,565 183,248 191,726 195,561 Capital Outlay 59,317 25,342 29,899 25,000 54,000 - Total Expenditures 2,106,284$ 1,952,759$ 2,208,545$ 2,286,136$ 2,463,131$ 2,471,366$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. I - Parks - - - - 1.00 M.W. II - Parks 5.00 5.00 5.00 5.00 5.00 M.W. III - Parks 4.00 4.00 4.00 4.00 4.00 Sr MW - Parks 1.00 1.00 1.00 1.00 1.00 Sr MW - Turfgrass Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 11.00 11.00 11.00 11.00 12.00 Capital Outlay 2015 2016 Fences at City & Mercer Fields 25,000$ 25,000$ Maintenance Truck - 24,000 City Park Equipment Improvements - 5,000 Total Capital Outlay 25,000$ 54,000$ Activity Summary 208 City of Iowa City Activity: Forestry (530300)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 352,348$ 388,908$ 405,110$ 402,087$ 479,553$ 494,612$ Other City Taxes 4,959 5,285 5,929 5,370 5,970 5,970 Miscellaneous Contrib & Donations 20,000 20,000 20,000 20,000 20,000 20,000 Misc Merchandise - - 100 - 100 100 Other Misc Revenue 5,301 366 - 300 - - Other Financial Sources Sale Of Assets - 595 - - - - Transfer In -Govt Activities 69,996 70,582 73,078 73,290 78,624 78,624 Total Revenues & Transfer In 452,604$ 485,736$ 504,217$ 501,047$ 584,247$ 599,306$ Expenditures: Personnel 277,950$ 256,775$ 280,253$ 301,524$ 337,384$ 347,506$ Services 139,167 147,840 192,633 183,765 191,191 195,015 Supplies 35,487 21,640 31,331 15,758 55,672 56,785 Capital Outlay - 59,480 - - - - Total Expenditures 452,604$ 485,736$ 504,217$ 501,047$ 584,247$ 599,306$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Sr MW - Forestry 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Activity Summary 209 City of Iowa City Activity: CBD Maintenance Operations (535100)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 539,393$ 505,968$ 510,930$ 682,573$ 572,456$ 587,395$ Licenses And Permits General Use Permits 4,938 10,467 7,340 10,467 7,340 7,340 Miscellaneous Other Misc Revenue - 659 145 - 145 145 Total Revenues 544,331$ 517,093$ 518,415$ 693,040$ 579,941$ 594,880$ Expenditures: Personnel 350,634$ 342,345$ 339,052$ 404,878$ 364,026$ 374,947$ Services 153,430 146,144 154,341 192,913 172,806 176,262 Supplies 28,327 28,604 16,982 80,249 28,109 28,671 Capital Outlay 11,940 - 8,040 15,000 15,000 15,000 Total Expenditures 544,331$ 517,093$ 518,415$ 693,040$ 579,941$ 594,880$ Personnel Services - FTE 2012 2013 2014 2015 2016 M. W. II - CBD 2.00 2.00 2.00 2.00 2.00 Sr M.W. - CBD 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Capital Outlay 2015 2016 Fixture Replace & Surface Repair 15,000$ 15,000$ Total Capital Outlay 15,000$ 15,000$ Activity Summary 210 CEMETERY OPERATIONS 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. Staff maintain all cemetery grounds, buildings, equipment, and snow route.  Assistance with family members/funeral homes regarding funeral arrangements; determine right of interment, interment placement, lot sales/repurchases; complete billing and maintain records.  Assist the general public/funeral homes/monument dealers with genealogy requests, lot locations and explanation, enforcement of cemetery rules and regulations.  Future expansion: mausoleum, columbarium addition, purchase surrounding property and/or expand to the east. HIGHLIGHTS Recent Accomplishments:  Reduced seasonal staffing levels for the last half of FY14 and first half of FY15. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: No staffing level changes are budgeted for fiscal year 2016. Service Level Change Summary: No service level changes are budgeted for fiscal year 2016. Financial Highlights: The Cemetery operations have no budgeted capital outlay expenditures, and there operating expenditures have remained steady for the last four years. 211 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Track the number of hits on the Oakland Cemetery website in order to measure the usefulness and benefits for the community. Department Objective: Increase the use/knowledge of the website by offering informative workshops to the public. Establish awareness through different media outlets. Performance Measures: Strategic Plan Goal: A Solid Financial Foundation Department Goal: Track and compare the number of full burials verse cremation burials for each fiscal year. Department Objective: Report burial trends to effectively estimate the current longevity of the Cemetery. Use the results to assist with the strategic planning for future expansions and needs. Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 Page views New Measure New Measure New Measure 4,161 FY 2011 FY 2012 FY 2013 FY 2014 Full Burials 30 34 27 19 Cremation 28 44 39 48 212 City of Iowa City Activity: Cemetery Operations (540100)Fund: General (1000) Division: Cemetery Operations (540100)Department: Parks and Recreation 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 240,909$ 242,814$ 242,440$ 263,197$ 269,162$ 278,968$ Charges For Fees And Services Misc Charges For Svc 40,885 31,845 25,499 29,760 31,845 31,845 Miscellaneous Misc Merchandise 28 - - - - - Other Misc Revenue - 1,423 - - - - Other Financial Sources Sale Of Assets 99,295 39,565 49,730 57,450 52,750 52,750 Total Revenues 381,117$ 315,647$ 317,669$ 350,407$ 353,757$ 363,563$ Expenditures: Personnel 279,840$ 243,511$ 248,835$ 265,087$ 273,125$ 281,319$ Services 55,961 52,328 56,205 65,955 65,283 66,589 Supplies 20,776 14,637 12,629 19,365 15,349 15,656 Capital Outlay 24,540 5,170 - - - - Total Expenditures 381,117$ 315,647$ 317,669$ 350,407$ 353,757$ 363,563$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Activity Summary 213 LIBRARY OPERATIONS The Iowa City Public Library is the busiest public library building in the state of Iowa. Community surveys conducted in 2014 as part of the Library’s strategic planning process showed 94.3% of respondents said the Iowa City Public Library was either essential or very important to the quality of life in the community, the highest rating the planning consultants had ever seen. The Library Operations budget is organized into General Library, Library Materials, Board Controlled Funds, Gifts & Bequests, and Gifts – Materials, and Library Replacement Reserves. General Library This activity accounts for the bulk of the Library’s budget, accounting for Library staffing, programs, public services, building repair & maintenance, and activities associated with the Library’s commercial space. This budget also includes transfers to computer and equipment replacement reserves. Library Materials This activity accounts for the acquisition and replacement of Library materials. Materials budgets are organized into Children’s Materials and Adult Materials. An increasing number of materials acquisitions in recent years are in electronic or downloadable formats. Board Controlled Funds This activity is funded largely through State funded Library Open Access (reciprocal borrowing) and Enrich Iowa grants. 0.50 FTE are budgeted within reciprocal borrowing. Gifts & Bequests This activity includes contributions and donations, both designated and undesignated, for Library operations, programs, and building improvements. Gifts – Materials These are donated funds designated for materials acquisitions. Library Replacement Reserves Funded through a transfer from Library General, this activity accounts for funds set aside for the scheduled replacement of Library equipment and computer hardware. 214 HIGHLIGHTS  By the numbers fiscal year 2014: o 66,403 cardholders o 1,406,995 circulation o 710,595 visits o 115,990 computer users o 39,583 attended children’s programs o 7,921 social media followers Recent Accomplishments:  Completed a two-year building upgrade project that included new service desks, new carpet in areas, new technology for children, and a new teen room.  Conducted numerous community surveys, focus groups, and interviews as part of a strategic planning process.  Increased participation in Summer Reading Programs.  New teen space resulted in 131% increased attendance at teen programs in the library. Upcoming Challenges:  Initiate new strategic plan goals including introducing a bookmobile and upgrading the library website.  Work with local partners to keep children reading in the summer.  Lead a nine-month community-wide celebration of all things music to welcome UI School of Music downtown. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 43.13 43.13 42.77 Staffing Level Change Summary: Staffing FTE changes represent slight modifications to Library Assistant and Library Clerk hours. FTE reduction totals .36 FTE. Service Level Change Summary: No major service level changes budgeted for fiscal year 2016. 215 Financial Highlights: The fiscal year 2016 budget eliminate the transfer of Cable Television Funds to the Library, because that operation was moved into the General Fund. The Library levy revenue grew by only 1.5% in fiscal year 2016. Revenue from local 28E agreements is anticipated to grow by 10.9% and the state backfill of commercial and industrial property taxes is estimated to be $33,245 in fiscal year 2016. Overall, the Library expenditure budget grew by 2.8%. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Develop partnerships that build community and support the Library’s mission. Department Objective: Work with the ICCSD, preschools and summer programs to help children sign up for a library card and get ready for summer reading programs. Performance Measures: Children Registering for Summer Reading Programs Number of Summer Library Bus Riders FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Goal FY 2016 Goal 1,599 2,280 2,178 3,160 3,300 3,500 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Goal FY 2016 Goal 1,126 1,103 1,401 2,943 3,000 3,100 216 Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Improve use of Library website. Department Objective: Increase the availability of information regarding program and service offerings. Performance Measures: Library Website Use (Measured by Page Views) * Home Page Only FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Goal FY 2016 Goal 810,728* 1,122,935 1,187,582 1,354,795 1,422,000 1,500,000 217 City of Iowa City Activity: General Library (550100)Fund: General (1000) Division: Library Operations Department: Library 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 3,159,577$ 3,019,609$ 3,179,390$ 3,175,983$ 3,377,972$ 3,507,670$ Property Taxes 747,907 782,931 798,657 828,107 837,047 837,047 Delinquent Property Taxes 18 53 74 - - - Other City Taxes 14,041 13,847 13,588 13,754 13,640 13,640 Use Of Money And Property Rents 118,948 107,947 122,484 132,292 122,484 122,484 Royalties & Commiss 3,068 3,027 2,647 3,027 2,612 2,612 Intergovernmental Property Tax Credits - - - 16,522 33,139 33,139 Local 28E Agreements 424,363 413,750 427,033 420,750 466,491 466,491 State 28E Agreements 35,000 35,000 - - - - Charges For Fees And Services Library Charges 304 57 46 57 - - Miscellaneous Library Fines & Fees 201,157 182,418 175,666 182,418 175,666 175,666 Other Misc Revenue 63,433 62,535 19,626 62,852 - - Other Financial Sources Sale Of Assets - - 255 - - - Transfer In-Bus Type Funds 55,000 55,000 55,000 55,000 - - Total Revenues & Transfer In 4,822,816$ 4,676,173$ 4,794,466$ 4,890,762$ 5,029,051$ 5,158,749$ Expenditures: Personnel 4,018,230$ 3,886,479$ 3,928,169$ 4,096,538$ 4,237,696$ 4,364,827$ Services 630,975 627,682 633,087 643,780 622,319 634,765 Supplies 135,023 149,539 178,888 144,444 156,036 159,157 Capital Outlay 38,588 12,473 54,322 6,000 13,000 - Total Expenditures 4,822,816$ 4,676,173$ 4,794,466$ 4,890,762$ 5,029,051$ 5,158,749$ Personnel Services - FTE 2012 2013 2014 2015 2016 Custodian - Library 2.00 2.00 2.00 2.00 2.00 IT Support Specialist - - 1.00 1.00 1.00 Librarian II 7.16 7.00 6.00 6.00 6.00 Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00 Library Assistant I 2.50 2.50 5.50 5.50 5.63 Library Assistant II 1.75 1.00 1.00 1.00 1.00 Library Assistant III 5.23 5.23 5.23 5.23 5.36 Library Building Manager 1.00 1.00 1.00 1.00 1.00 Library Clerk 6.25 6.25 2.75 2.75 2.38 Library Coordinator 6.00 6.00 5.00 5.00 5.00 Library Director 1.00 1.00 1.00 1.00 1.00 Library Web Specialist 0.75 1.00 1.00 1.00 1.00 M. W. II - Library 1.00 1.00 1.00 1.00 1.00 Microcomputer Specialist - Lib 1.00 1.00 - - - MW I - Library 0.50 0.50 0.50 0.50 0.50 Network Database Spec - Lib 1.00 1.00 1.00 1.00 1.00 Pulic Relations Specialist - 0.65 0.65 0.65 0.65 Sr Librarian 1.00 1.00 2.00 2.00 2.00 Sr Library Assistant 3.75 3.75 3.75 3.75 3.75 Supervising Librarian - - 1.00 1.00 1.00 Total Personnel 42.89 42.88 42.38 42.38 42.27 Capital Outlay 2015 2016 RFID tags 6,000$ 6,000$ Exterior Doors - 7,000 Total Capital Outlay 6,000$ 13,000$ Activity Summary 218 City of Iowa City Activity: Library Materials (550200)Fund: General (1000) Division: Library Operations Department: Library 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 614,796$ 631,163$ 659,205$ 649,248$ 648,000$ 648,000$ Total Revenues 614,796$ 631,163$ 659,205$ 649,248$ 648,000$ 648,000$ Expenditures: Services -$ 319$ -$ -$ -$ -$ Capital Outlay 614,796 630,845 659,205 649,248 648,000 648,000 Total Expenditures 614,796$ 631,163$ 659,205$ 649,248$ 648,000$ 648,000$ Capital Outlay 2015 2016 Adult Library Materials 546,807$ 548,000$ Children's Library Materials 102,441 100,000 Total Capital Outlay 649,248$ 648,000$ Activity Summary 219 City of Iowa City Activity: Library Board Controlled Funds (550300)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 670$ -$ 1,302$ 931$ 638$ 638$ Intergovernmental Operating Grants 61,033 76,694 90,067 81,500 90,067 90,067 Charges For Fees And Services Refuse Charges 179 296 574 296 574 574 Miscellaneous Misc Merchandise 2,512 1,965 1,798 879 1,799 1,799 Other Misc Revenue 25,035 21,745 22,304 20,000 22,008 22,008 Printed Materials 16,290 15,606 15,087 15,606 15,087 15,087 Other Financial Sources Sale Of Assets - - 673 - - - Total Revenues 105,719$ 116,306$ 131,805$ 119,212$ 130,173$ 130,173$ Expenditures: Personnel 42,628$ 30,529$ 32,756$ 28,443$ 28,445$ 29,298$ Services 56,452 30,843 53,747 18,781 25,728 26,243 Supplies 8,148 3,602 3,890 6,833 24,223 24,707 Capital Outlay 23,857 42,692 45,921 56,000 27,000 - Total Expenditures 131,085$ 107,665$ 136,314$ 110,057$ 105,396$ 80,248$ Personnel Services - FTE 2012 2013 2014 2015 2016 Library Assistant III 0.50 0.50 0.50 0.50 0.50 Library Clerk 0.25 0.25 0.25 0.25 - Total Personnel 0.75 0.75 0.75 0.75 0.50 Capital Outlay 2015 2016 Building Improvements 10,000$ -$ IT Hardware 36,000 12,000 Software - 15,000 Furniture & Office Equipment 10,000 - Total Capital Outlay 56,000$ 27,000$ Activity Summary 220 City of Iowa City Activity: Library Gifts and Bequests (550400)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 686$ 1,150$ -$ 1,150$ -$ -$ Miscellaneous Contrib & Donations 44,814 199,854 134,422 90,000 95,000 95,000 Other Misc Revenue 3,074 3,700 1,625 3,700 6,400 6,400 Total Revenues 48,574$ 204,705$ 136,047$ 94,850$ 101,400$ 101,400$ Expenditures: Personnel -$ -$ -$ -$ 29,146$ 30,020$ Services 12,700 13,415 21,288 11,362 21,671 22,104 Supplies 12,016 17,955 24,379 17,989 24,618 25,110 Capital Outlay 2,989 2,349 13,612 48,000 - - Total Expenditures 27,705$ 33,719$ 59,279$ 77,351$ 75,435$ 77,235$ Capital Outlay 2015 2016 Building Improvements 48,000$ -$ Total Capital Outlay 48,000$ -$ Activity: Library Gifts - Materials (550500)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 94,344$ 70,299$ 17,340$ 75,000$ 52,000$ 50,000$ Total Revenues 94,344$ 70,299$ 17,340$ 75,000$ 52,000$ 50,000$ Expenditures: Capital Outlay 91,558$ 41,180$ 13,984$ 75,000$ 52,000$ 50,000$ Total Expenditures 91,558$ 41,180$ 13,984$ 75,000$ 52,000$ 50,000$ Capital Outlay 2015 2016 Adult Library Materials 60,000$ 40,000$ Children's Library Materials 15,000 10,000 Total Capital Outlay 75,000$ 50,000$ Activity Summary Activity Summary 221 City of Iowa City Activity: Library Replacement Reserves (550800)Fund: Library Replacement Reserves (1006) Division: Library Operations Department: Library 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Other Financial Sources Sale Of Assets -$ 537$ -$ -$ -$ -$ Transfer In From General Fund 62,422 62,422 62,422 62,422 62,422 62,422 Total Revenues & Transfer In 62,422$ 62,959$ 62,422$ 62,422$ 62,422$ 62,422$ Expenditures: Services -$ 30$ -$ -$ -$ -$ Supplies 5,294 21,953 15,816 45,000 45,000 45,000 Capital Outlay 65,516 48,318 88,337 - 20,500 - Total Expenditures 70,810$ 70,301$ 104,153$ 45,000$ 65,500$ 45,000$ Capital Outlay 2015 2016 Operating Equipment Replacement -$ 20,500$ Total Capital Outlay -$ 20,500$ Activity Summary 222 LIBRARY FOUNDATION OFFICE The mission of the Iowa City Public Library Friends Foundation is to generate private resources to support the Iowa City Public Library. The Iowa City Public Library Friends Foundation is an IRS designated non-profit organization. Board members are our neighbors, business and community leaders. Each is dedicated to helping our Library provide the very best materials, programs and services. The Board of Directors and the Development Office of the Iowa City Public Library work together on Library fundraising efforts. The Library Foundation budgetary division accounts for personnel costs associated with the Foundation’s development activities. These activities were budgeted in fund 9105 in previous years through fiscal year 2013. City expenditures are fully reimbursed by the Foundation. 2.0 FTE’s are budgeted in this division: Library Coordinator – Development, and a Senior Library Assistant. HIGHLIGHTS Recent Accomplishments: Upcoming Challenges: Successfully completed special fundraising Continue financial growth outlined in campaign for library remodeling project by Foundation strategic plan. exceeding goal of $250,000 by nearly $6,000. Develop and host effective special Raised $195,496 to surpass annual fundraising events. goal of $175,000. Remain vital in increasingly competitive Attracted 115 new contributors who donated fundraising environment. nearly $10,800. Recruited volunteer and other help to sell donated items online to maximize used bookstore income. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes budgeted for fiscal year 2016. Service Level Change Summary: There are no service level changes budgeted for fiscal year 2016. Financial Highlights: The expenditures for this activity are offset by the revenues with no General funding utilized for this activity. 223 City of Iowa City Activity: Library Foundation Office (550600)Fund: Library Dvlp Off (Foundation) (1005) Division: Library Foundation Office (550600)Department: Library * Activity Prior to FY2013 in Agency Fund 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Other Misc Revenue -$ 132,644$ 109,845$ 190,961$ 174,829$ 180,074$ Total Revenues -$ 132,644$ 109,845$ 190,961$ 174,829$ 180,074$ Expenditures: Personnel -$ 132,644$ 110,119$ 190,961$ 174,829$ 180,074$ Total Expenditures -$ 132,644$ 110,119$ 190,961$ 174,829$ 180,074$ Personnel Services - FTE 2012 2013 2014 2015 2016 Library Coord - Development - 1.00 1.00 1.00 1.00 Sr Library Assistant - - 1.00 1.00 1.00 Total Personnel - 1.00 2.00 2.00 2.00 Activity Summary 224 SENIOR CENTER OPERATIONS The Iowa City/Johnson County Senior Center is a department of the City of Iowa City and has been serving older adults, age 50 and above, since 1981. Located in a beautifully restored historic post office on the corner of Linn and Washington Streets in downtown Iowa City, the Center offers a full array of classes, activities, volunteer opportunities, and services. These programs and services support individual health, wellbeing, and independence by fostering social connections, mental and physical exercise, and involvement in the community. Many of these programs and services are open to all members of the community. The Senior Center’s budget is organized into two major activities: Administration, and Gifts & Memorials. Administration is further divided into five subcategories, each reflecting a major area of programming. This has been done to assist with financial tracking and program planning. The subdivisions include: Senior Center Classes; Senior Center New Horizons Band; Senior Center Chorus; Senior Center Television; and Senior Center Special Events. Senior Center Administration Administration oversees and supports the operation of Center programs, building maintenance, and development. Administration also supports the activities of the Senior Center Commission, Senior Center Steering Council and Working Committees, and the New Horizons Band Steering Council. Services provided at the Center are also supported by Administration. These programs require varying degrees of staff oversight, organization, volunteer training, scheduling, and problem solving. Most are open to all members of the community. All require a designated space in which they can be carried out. Examples include: Senior Health Insurance Counseling (SHIIP); Volunteer Lawyers; University of Iowa Counseling Services; The AARP Tax Aide Program; Honoring Your Wishes advanced directives counseling; health care provided by the Visiting Nurses Association, and congregate dining provided by Elder Services, Inc. These programs extend The Center’s reach out into the community bringing in people of all ages, from all walks of life. There are five budget subdivisions in the Administration Budget  Senior Center Classes - Classes cover everything from literature and fitness, music, and art education. They are often open to non-members or intergenerational. A volunteer based Program Committee is active in determining the quarterly curriculum. Classes are taught by volunteers or independent contractors.  Senior Center New Horizons Band - The Band’s mission is to provide the opportunity for all persons age 50 and older to learn and make music. The NHB has student instructors who are identified through a cooperative agreement with the College of Music Education at the University of Iowa. All student instructors are part-time temporary employees of the City. 225  Senior Center Chorus - This part of the budget includes the Voices of Experience (VOE), a chorus for adults over 50, and the Family Folk Machine (FFM), an intergenerational chorus. The VOE has a student director identified through a cooperative agreement with the College of Music Education at the University of Iowa. The VOE director and accompanist are both part-time temporary employees of the City. The FFM is directed by volunteers. Participants of both choruses pay participation fees.  Senior Center Special Events - Large programs of general interest that are open to all members of the community. For instance, dances, fundraisers band concerts, choral presentations, movies, or speakers. They often have sponsors and community partners and involve many volunteers.  Senior Center Television - Volunteers produce television programs for broadcast on City Cable and Public Access channels. A part time temporary video specialist provides instruction and training. SCTV brings programs that take place at The Center to television for homebound elderly and community members to see. They also are involved with creative endeavors and have a channel on you-tube to increase outreach. Gifts & Memorials This activity accounts for contributions and donations made to the Senior Center Gift Fund. HIGHLIGHTS  There were 108,753 visits to Senior Center sponsored programs in FY14.  There were additional 12,756 and 3,901 visits to The Center for the Senior Nutrition Program and other services & meetings, respectively.  There were 337 classes and special events, 7 performance groups, 22 groups & clubs, 18 different volunteer activities, and 24 professional services offered.  At the end of FY2013 membership was 1,574.  Over 668 volunteers provided services to support Center programming and the community. Recent Accomplishments:  An intergenerational concert involving The Center’s two vocal groups, the Voices of Experience and Family Folk Machine. There were sixty-two performers ranging in age from four to eighty-four. The event was held at the Englert and attracted about 200 attendees. Thanks to the work of Senior Center Television (SCTV), a high quality video of this concert is available on the Senior Center’s YouTube channel. Partners and sponsors included: University of Iowa’s College of Music Education and the University of Iowa Community Credit Union. 226  Images of Aging was a project developed to dispel negative images of aging. Noted photographer Peter Feldstien volunteered to photograph volunteer members of The Center. Large prints of the photos were framed. A professional film maker videotaped the people photographed during extended interviews focusing on their experience of growing older. The tapes were edited by SCTV into a forty minute video program. The framed photos were featured in a Gallery Walk and viewed by over 200 community members during the event. The photos continued as an extended exhibit and were viewed by hundreds more over the exhibit period. The video program was played in conjunction with the exhibit. Funded in part by a grant from the Community Foundation of Johnson County.  A Musical Geography of Mexico was a part of our programming intended to expand cultural awareness. A lecture and demonstration with live performances of folk music from various regions of Mexico performed by Sones de Mexico, one of Chicago’s premier folk music ensembles. Supported by the Iowa Arts Council, Hancher, and The Center.  Organized and hosted a community education event in partnership with Honoring Your Wishes to raise awareness of advance care planning. The award winning documentary Consider the Conversation was screened to an audience of approximately 100 people. A panel discussion featuring local experts followed.  Supported the work of the Ad Hoc Senior Services Committee by providing needed information and responding to the questions of community members in an unbiased, factual way. Encouraged people to focus on ―the facts.‖  Conducted a pilot study involving low-income and less able older adults who were given EarthBoxes, vegetable plants, instruction, and volunteer support. Pathways Adult Day Health Center; Ecumenical Towers, Emerson Point, and assisted living at Bickford Cottage were all pilot locations. The program was well received and provided participants with social interaction, physical and cognitive exercise. The program will be expanded in 2015. It was funded by Friends of The Center.  Conducted a cultural sensitivity training program for members at The Center’s annual meeting using a professional facilitator. Funded by Friends of The Center. Upcoming Challenges:  Diversify The Senior Center’s funding.  Develop a multi-year plan to upgrade the interior of sections of the building—flooring, window coverings, some furnishings, wall coverings and repairs—to create a safe, welcoming environment conducive to learning, relaxation, and social interaction.  Develop a plan of action based upon the findings and recommendations of the Ad Hoc Senior Services Committee.  Work with representatives from volunteer leadership committees, members, participants, and community members to develop 2016-2020 Mission, Goals and Objectives for the Senior Center that are reflective of priorities identified by City Council. 227 Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 6.50 6.50 6.50 Staffing Level Change Summary: No permanent staff changes were added for fiscal year 2016. An 18-hour per week temporary position was added to assist with receptionist duties. Service Level Change Summary: In February of 2014 the Iowa City City Council established the Ad Hoc Senior Services Committee. The Committee was given three charges: 1) to do a comprehensive evaluation of Senior Center operations and report on findings; 2) to make recommendations to the City Council on how Iowa City should use current financial and physical resources to meet the needs of Iowa City’ growing senior population; and 3) identify obstacles which may be hindering the City’s ability to serve the senior population and make recommendations that would minimize or eliminate such obstacles. The final report is to be submitted to Council December 1, 2014. Recommendations for Senior Center programs and services are likely to be included in the Ad Hoc Committee’s report. Goals and objectives will be developed reflecting these recommendations once the final document from the Ad-Hoc Senior Services Committee gets discussed and accepted by the City Council. . Financial Highlights: In the fiscal year 2016 budget, programming for the Senior Center Chorus, Senior Center Television, and Special Events were moved from the Administration budget activity to the Programs budget activity. This restructuring moved personnel, services, and supplies expenditures as well as corresponding revenues. The Programs budget increased from $0 in fiscal year 2015 to $45,480 in fiscal year 2016. Capital outlay budgeted for fiscal year 2016 in Senior Center Administration includes $7,000 to purchase a desk reconfiguration. Capital outlay in the Gifts & Memorials activity includes $10,000 to complete fitness area of Room 103. 228 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: To be synonymous with the highest quality programs that promote optimal aging; thereby encouraging individuals to become their best selves regardless of personal challenges. Department Objective: Each quarter throughout the year, offer diverse program opportunities in seven dimensions of wellness: emotional; environmental; intellectual/cognitive; physical; professional/vocational; social; and spiritual. Performance Measures: Each quarter* had a Minimum of 4 Unique Programs Offered in Each of the 7 Dimensions of Wellness * A quarter, corresponds with the publication of the Senior Center Program Guide. The Fall Program Guide covers September through November; Winter, December through February; Spring, March through May; and Summer, June through August. The Program guide is released two weeks prior to the beginning of the quarter. Random Class Evaluations (done throughout the year) Goal FY 2011 FY 2012 FY 2013 FY 2014 Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer     New Measure New Measure New Measure     Goal FY 2011 FY 2012 FY 2013 FY 2014 Overall Satisfaction Rating of > 95% New Measure New Measure 91% 96% 229 Strategic Plan Goal: A Solid Financial Foundation & Enhanced Communication and Marketing Department Goal: To improve stability and diversity of financing. Department Objective: Move toward electronic communication as a cost saving measure and for customer convenience. Performance Measures: Percent of Members using On-line Class Registration and/or Membership Renewals Senior Center Endowment’s Annual Contribution to the Operational Budget Cost Recovery Percentage Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: To increase cultural diversity among participants and promote an environment of inclusion. Department Objective: Use available resources to expand the participant base for both on-site and off-site programming. FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate Percent of Members New Measure New Measure New Measure 5% 10% Change in Percent (Goal of > 5% increase) New Measure New Measure New Measure New Measure 100% FY 2011 FY 2012 FY 2013 FY 2014 Annual Contribution $20,323 $23,632 $23,077 $30,380 Change in Contribution (Goal of 4 - 8% increase) New Measure 16.3% (2.3%) 32% Goal FY 2011 FY 2012 FY 2013 FY 2014 25% and to Increase % 15% 25% 25% 29% 230 Performance Measures: Participation of Racial Minorities in the Senior Center Programming (Based on Annual On-site Demographic Survey) * At least until levels reflect community demographics of the 50 + population Percent of Respondents with Incomes at or below Department of Health and Human Services Poverty Guidelines (Based on Annual On-site Demographic Survey) ** Based upon the U.S. Census Bureau’s American Community Survey (2008-2012) and the U.S. Decennial Census population counts, the percent of people ≥ 55 living in poverty in Iowa City and Johnson County is 6% and 4% respectively. A 2010 community survey done by the United Way of Johnson and Washington Counties identified a 6.1% poverty rate among people ≥ 65 in Johnson County. Successful Programs that Targeting At Risk and In Need Adults Over 50 * Fall covers September through November; Winter, December through February; Spring, March through May; and Summer, June through August. FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate Percent of Participation New Measure New Measure New Measure 5% 6% Change in Percent (Goal of 1 - 2% increase)* New Measure New Measure New Measure New Measure 1% Goal FY 2011 FY 2012 FY 2013 FY 2014 4.0% – 6.1%* New Measure New Measure New Measure 12% Goal * FY 2011 FY 2012 FY 2013 FY 2014 Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer Fall Winter Spring Summer >4 >4 >4 >4 New Measure New Measure New Measure >10 >10 >10 >10 231 City of Iowa City Activity: Senior Center Administrations (570100)Fund: General (1000) Division: Senior Center Operations Department: Senior Center 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 613,987$ 618,795$ 598,506$ 704,108$ 636,974$ 652,103$ Use Of Money And Property Parking Ramp Revenue 17,663 17,035 - - - - Rents 1,539 1,624 2,135 1,624 2,135 2,135 Royalties & Commiss 299 322 264 322 264 264 Intergovernmental Local 28E Agreements 70,000 70,000 59,224 70,000 59,224 59,224 Charges For Fees And Services Culture & Recreation 42,283 54,701 57,926 54,680 57,354 57,354 Misc Charges For Svc 16,698 14,459 2,037 - - - Parking Charges - - 20,390 17,050 20,390 20,390 Miscellaneous Contrib & Donations 34,743 37,130 41,911 51,000 46,911 46,911 Misc Merchandise 12,491 7,736 6,091 7,736 6,091 6,091 Other Misc Revenue 5,483 6,719 18,488 - 2,500 2,500 Other Financial Sources Sale Of Assets 836 - 191 - - - Total Revenues 816,022$ 828,520$ 807,163$ 906,520$ 831,843$ 846,972$ Expenditures: Personnel 519,362$ 508,023$ 526,825$ 553,758$ 563,229$ 580,126$ Services 234,516 209,364 218,241 240,651 229,975 234,575 Supplies 55,734 44,144 62,097 53,506 31,639 32,272 Capital Outlay 6,410 66,989 - 58,605 7,000 - Total Expenditures 816,022$ 828,520$ 807,163$ 906,520$ 831,843$ 846,972$ Personnel Services - FTE 2012 2013 2014 2015 2016 M. W. III - Senior Center 1.00 1.00 1.00 1.00 1.00 M.W. I - Senior Center 1.00 1.00 1.00 1.00 1.00 Operations Asst - Sr Center 1.00 1.00 1.00 1.00 1.00 Program Specialist - Sr Center 1.00 1.00 1.00 1.00 1.00 Receptionist - Sr Center 0.50 0.50 0.50 0.50 0.50 Senior Center Coordinator 1.00 1.00 1.00 1.00 1.00 Volunteer Specialist-Sr Center 1.00 1.00 1.00 1.00 1.00 Total Personnel 6.50 6.50 6.50 6.50 6.50 Capital Outlay 2015 2016 Addressable Alarm Panel 18,000$ -$ Contracted Improvements 15,000 - Hot Steam Serving Table 5,000 - Other Operating Equipment 13,000 7,000 Building Improvements 7,605 - Total Capital Outlay 58,605$ 7,000$ Activity Summary 232 City of Iowa City Activity: Senior Center Programs (570200)Fund: General (1000) Division: Senior Center Operations Department: Senior Center 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ -$ 15,259$ 16,330$ Charges For Fees And Services Culture & Recreation - - 8,588 6,300 11,700 11,700 Misc Charges For Svc - - 11,171 10,000 11,171 11,171 Miscellaneous Misc Merchandise - - 780 - 950 950 Other Misc Revenue - - - 6,000 6,400 6,400 Total Revenues -$ -$ 20,539$ 22,300$ 45,480$ 46,551$ Expenditures: Personnel -$ -$ -$ -$ 16,163$ 16,648$ Services - - 1,672 - 9,517 9,707 Supplies - - 83 - 19,800 20,196 Total Expenditures -$ -$ 1,755$ -$ 45,480$ 46,551$ Activity: Senior Center Programs (570200)Fund: Sr Center New Horizons Band (1004) Division: Senior Center Operations Department: Senior Center 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Charges For Fees And Services Culture & Recreation 9,665$ 10,736$ 9,010$ 10,800$ 9,065$ 9,065$ Miscellaneous Contrib & Donations 3,712 3,157 1,106 2,100 1,800 1,800 Misc Merchandise 47 - - - - - Total Revenues 13,424$ 13,893$ 10,116$ 12,900$ 10,865$ 10,865$ Expenditures: Personnel 6,756$ 6,244$ 5,813$ 7,573$ 8,628$ 8,887$ Services 3,700 3,601 7,126 3,677 1,001 1,021 Supplies 2,262 1,625 3,267 2,291 1,467 1,496 Total Expenditures 12,718$ 11,469$ 16,206$ 13,541$ 11,096$ 11,404$ Activity Summary Activity Summary 233 City of Iowa City Activity: Senior Center Gifts and Memori (570400)Fund: Sr Center Gift Fund (1003) Division: Senior Center Operations Department: Senior Center 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 71$ 120$ 76$ 120$ -$ -$ Miscellaneous Contrib & Donations 745 - - 1,000 - - Total Revenues 816$ 120$ 76$ 1,120$ -$ -$ Expenditures: Supplies -$ 530$ -$ 16,098$ -$ -$ Capital Outlay - - - - 10,000 - Total Expenditures -$ 530$ -$ 16,098$ 10,000$ -$ Capital Outlay 2015 2016 Building Improvements -$ 10,000$ Total Capital Outlay -$ 10,000$ Activity Summary 234 NEIGHBORHOOD & DEVELOPMENT SERVICES ADMINISTRATION Administration Neighborhood and Development Services (NDS) Administration is responsible for oversight and support of the department’s seven operating divisions, Administration, Economic Development, Sustainability, Development Services, Neighborhood Services, Metropolitan Planning of Johnson County (MPOJC) and the Housing Authority. Sustainability Iowa City is committed to sustainability as one of the overarching principles guiding the City’s strategic plan. The Sustainability Coordinator helps ensure that our public services and planning efforts are rooted in sustainable principles by implementing energy conservation programs, green infrastructure projects with include native plants, trails, public art and wildlife habitat. Greenhouse emissions from local government operations and the community as a whole are tracked along with other sustainability metrics. The City has also many partnerships and projects with the University of Iowa, enhancing the ability to broaden the work on sustainability within the community. Energy Efficiency Revolving Fund The fund was transferred from the Energy Efficiency and Conservation Block Grant special revenue fund in the revised fiscal year 2015 budget. The fund is being used as an inter-fund energy efficiency reimbursement program. The facilities and funds that received improvements through the fund will be repaying the fund annually based on the expected savings from the improvements. Housing & Inspection Administration The Housing & Inspection Services and Planning & Community Development Departments were combined in the revised fiscal year 2015 budget. The schedule presented show the operations of the Housing & Inspection Administration in the General Fund through fiscal year 2014 after which the activities will be merged within the operations of Neighborhood & Development Administration. HIGHLIGHTS  The City is currently increasing the usage of a new web-based plan and document workflow system (such as planning submittals to include subdivision plats, etc.) that was implemented which allows citizens, architects, and developers to initiate and complete plan submission, reviews, and approval.  The City is partnering with the University of Iowa’s Iowa Initiative for Sustainable Communities during two successive academic years. 235 Recent Accomplishments:  A sustainability assessment was completed which documents a baseline for a variety of city qualities. Upcoming Challenges:  Increase communication around sustainability both internally and externally.  Continue planning for climate adaption. . Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 2.55 2.55 2.55 Staffing Level Change Summary: The Sustainability Coordinator position was transferred to this department from the Landfill division of Public Works department in fiscal year 2015 adding one (1) FTE to the fiscal year 2016 staffing. The Engineering Technician position that was shared with Engineering and the Metro Planning Organization of Johnson County is eliminated in fiscal year 2016 reducing the FTE by .50. A vacant, permanent part-time clerk position is also eliminated in fiscal year 2016 which would reduce the FTE count by an additional .50 FTE. Overall, the net change in FTE for NDS Administration is zero. Service Level Change Summary: The Sustainability Services activity was transferred to the NDS Administration division during fiscal year 2015. Also transferred was the energy efficiency revolving loan program from the special revenue funds. The budgeted revenues and expenditures for these two activities are new to the General Fund and to the department. Financial Highlights: This administration budget represents the combination of the Housing and Inspections Services Administration and the Planning and Community Development Administration budgets. In addition, the Sustainability Activities were a newly created function that was moved into this division. 236 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Encourage new development to include sustainability features Department Objective: Develop and implement standards for City funded projects to include sustainability features such as energy efficiency, storm water management, green roofs and other Performance Measures: Number of implemented City funded projects with sustainability standards Strategic Plan Goal: A Solid Financial Foundation Department Goal: Decrease energy usage, costs, and greenhouse gas emissions Department Objective: Track municipal energy cost savings Performance Measures: Dollars saved from energy efficient installation, renewable energy, & operational change Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Increase awareness of sustainability within the community and City employee awareness Department Objective: External outreach within the community, focusing on sustainability, and collaborate with staff in various departments to institutionalize sustainability within City government FY 2011 FY 2012 FY 2013 FY 2014 New Measure New Measure New Measure New Measure FY 2011 FY 2012 FY 2013 FY 2014 New Measure New Measure New Measure New Measure 237 Performance Measures: External FY 2011 FY 2012 FY 2013 FY 2014 Number of Presentations New Measure New Measure New Measure New Measure Internal FY 2011 FY 2012 FY 2013 FY 2014 Number of Presentations New Measure New Measure New Measure New Measure 238 City of Iowa City Activity: Neighborhood & Dvlp Admin (610100)Fund: General (1000) Division: Neighborhood & Dvlp Admin (610100)Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 290,469$ 288,401$ 314,954$ 520,121$ 248,112$ 257,284$ Charges For Fees And Services Building & Devlpmt - - - 1,000 1,300 1,300 Miscellaneous Code Enforcement - - - 26,444 13,983 13,983 Other Misc Revenue - 34 31,800 - 31,800 31,800 Transfer In -Enterprise Activities - - - 26,010 26,270 26,270 Total Revenues & Transfer In 290,469$ 288,435$ 346,754$ 573,575$ 321,465$ 330,637$ Expenditures: Personnel 262,679$ 259,604$ 268,307$ 526,037$ 274,253$ 282,481$ Services 20,324 21,092 75,497 43,614 44,267 45,152 Supplies 7,466 7,739 2,950 3,924 2,945 3,004 Total Expenditures 290,469$ 288,435$ 346,754$ 573,575$ 321,465$ 330,637$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 0.55 0.55 0.55 0.55 0.55 Clerk/NDS - 0.50 0.50 0.50 - Engineering Technician *0.50 0.50 0.50 0.50 - NDS Director 1.00 1.00 1.00 1.00 1.00 Planning & Comm Dev Clerk 0.50 - - - Total Personnel 2.55 2.55 2.55 2.55 1.55 * Position to be eliminated on 12-31-15 Activity Summary 239 City of Iowa City Activity: Sustainability Services (610150)Fund: General (1000) Division: Neighborhood & Dvlp Admin Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 129,901$ 96,223$ 99,044$ Miscellaneous Other Misc Revenue - - 33,200 - - - Total Revenues -$ -$ 33,200$ 129,901$ 96,223$ 99,044$ Expenditures: Personnel -$ -$ 3,005$ 91,433$ 89,673$ 92,363$ Services - - 378 35,014 5,150 5,253 Supplies - - 32 3,454 1,400 1,428 Total Expenditures -$ -$ 3,415$ 129,901$ 96,223$ 99,044$ Personnel Services - FTE 2012 2013 2014 2015 2016 Sustainability Coordinator - - - - 1.00 Total Personnel - - - - 1.00 Activity: Sustainability Services (610150)Fund: Energy Efficiency (1012) Division: Neighborhood & Dvlp Admin Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Miscellaneous Other Misc Revenue -$ -$ -$ 137,805$ 88,962$ 53,856$ Transfers In - Misc - - - 48,924 - - Total Revenues & Transfer In -$ -$ -$ 186,729$ 88,962$ 53,856$ Expenditures: Services -$ -$ -$ -$ 7,396$ -$ Capital Outlay - - - 171,136 66,566 - Total Expenditures -$ -$ -$ 171,136$ 73,962$ -$ Activity Summary Activity Summary 240 City of Iowa City Activity: Housing and Inspection Admin (470100)Fund: General (1000) Division: Neighborhood & Dvlp Admin Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 274,436$ 203,259$ 222,988$ -$ -$ -$ Charges For Fees And Services Building & Devlpmt 1,000 1,400 1,300 - - - Miscellaneous Code Enforcement 7,047 26,444 13,983 - - - Other Misc Revenue 10 - 9 - - - Printed Materials 107 16 27 - - - Transfer In -Enterprise Activities 25,000 25,000 25,575 - - - Total Revenues & Transfer In 307,600$ 256,118$ 263,882$ -$ -$ -$ Expenditures: Personnel 239,467$ 238,175$ 240,899$ -$ -$ -$ Services 68,107 17,943 22,983 - - - Supplies 26 - - - - - Total Expenditures 307,600$ 256,118$ 263,882$ -$ -$ -$ Personnel Services - FTE 2012 2013 2014 2015 2016 Code Enforcement Asst. 1.00 1.00 1.00 - - H.I.S. Director 1.00 1.00 1.00 - - Total Personnel 2.00 2.00 2.00 - - Activity Summary 241 NEIGHBORHOOD SERVICES Housing Inspection The mission of the Housing Inspection Division is to ensure the housing facilities are of the quality necessary to protect and promote the health, safety, and welfare of not only those persons utilizing these facilities, the general public as well. We strive to achieve these goals and contribute to the overall mission of the City by:  The inspection of all rental properties located in the City on a two year cycle.  The inspection of all housing related to the Housing Authority’s Housing Choice Voucher Program.  Investigating and resolving housing and nuisance complaints for all properties. The City of Iowa City began the rental housing inspection division in the mid 1970's. The division has four full-time inspectors, inspecting more than 18,000 rental units bi-annually. We work with owners, property managers and tenants to ensure conformance with the Iowa City Housing Code, which establishes minimum health and safety standards necessary to protect and promote the welfare of tenants and the general public as well. We achieve this purpose by inspecting all rental property on a systematic basis. Currently, multi-family structures (e.g. those buildings with three or more units), single family, and duplex structures are inspected every two years. Fraternities and sororities are inspected annually. Complaint inspection may be made upon request. In an effort to promote healthier neighborhoods we have shifted to more pro- active inspections in our core neighborhoods to address nuisance trash and litter violations. Community Development Community Development staff are committed to providing Iowa City residents with access to safe and affordable housing, jobs and services. This is accomplished by coordinating efforts with local organizations, businesses and other community partners, and by administering and coordinating activities relating to city, state, and federal housing and community and economic development programs. Economic development activities include:  Neighborhood redevelopment  Entrepreneurial and microenterprise business development  Working with financial institutions The Housing Rehabilitation program works to help residents maintain and update their homes by providing financial assistance to income eligible homeowners. The availability of affordable, low or no-interest loans provides lower income homeowners the opportunity to make repairs and improve energy efficiency to their homes and ultimately helps to maintain Iowa City's 242 housing stock. Funding is available through the federally-funded Community Development Block Grant (CDBG) and HOME Investment Partnership programs, and through the General Rehabilitation and Improvement Program (GRIP), which is funded by general obligation bonds. CDBG and HOME descriptions can be found in the Special Revenue Fund section of this budget. Neighborhood Outreach The Neighborhood Outreach Division provides a conduit between all City departments and the network of neighborhood associations within Iowa City, and facilitates the distribution of funds made available by the City Council for small-scale neighborhood improvements. Neighborhood Outreach supports and encourages citizens to help shape the future of their neighborhood. By assisting in the establishment and coordination of 33 neighborhood associations, this division seeks to encourage action by providing ideas and resources that help associations address their needs and interests within the goals of the larger community. The City Council has made funds available to neighborhood associations through the Program for Improving Neighborhoods (PIN) grant program, with $15,000 available annually. Administration of this program involves making applications available to the neighborhoods, clarifying the administrative rules, assisting with project development, coordinating staff review of the applications as well as execution of contract documents and implementation of projects. Human Services The Human Services division coordinates with the United Way of Johnson County and the Housing and Community Development Commission in providing funds for human service agencies. This division was new with the fiscal year 2013 budget proposal and assumes some of the duties previously provided by the Metropolitan Planning Organization of Johnson County’s Human Services Division. The City Council makes annual allocations to the area’s human service agencies as part of the budget process. These monies were accounted for in the General Fund’s Non-Operational Administration account in prior years. Donation Stations The City previously placed nine purple parking meters throughout downtown to serve as donation stations for local residents wishing to donate to local human service agencies serving the homeless. This program was discontinued at the end of FY15. 243 HIGHLIGHTS  Maintained a two-year inspection cycle for all rental properties  Added 100 properties to the rental permit roles  Fifty-six properties have been acquired to date throughout the four phases of the UniverCity Neighborhood Partnership Program. Thirty-seven of these have been completed and sold as owner occupied properties. Seven homes are currently underway or are complete but not yet sold and the remaining twelve homes will be completed and sold by early summer of 2015. Five additional homes will be purchased in FY16.  The Program for Improving Neighborhoods (PIN) funded several neighborhood initiatives, including Grant Wood neighborhood’s re-establishment of the Friday night roller skating events and purchasing additional skates, continuation of the PTO Family Dinners, assisting South East Junior High to provide 3-on-3 basketball, transportation to and from activities and host a neighborhood picnic as part of the Boost program, and installing benches at the Fairmeadows Park Splash Pad. Northside received funding to provide daycare, a meal and translation services at the Horace Mann PTO meeting, Goosetown will be hosting 2 “Movie in the Park” events and Lucas Farms neighborhood will assist in funding improvements to Highland Park.  The Neighborhood Outreach division also oversees the Iowa City Public Art program with funding made available for the maintenance of the existing public art inventory as well as funding smaller projects such as the 2014 Mural Project which funded three murals located both in the downtown area and in neighborhoods. The Poetry in Public Program, in its 10th year, showcased 86 poems written by both adults and students. The division also staffs the Public Art Advisory Committee which  Served as an advisory committee to all public art installations regardless of funding source. 244 Recent Accomplishments:  1,600 housing assistance inspections conducted for the Iowa City Housing Authority.  98.1% of rental cases brought into voluntary compliance.  Implemented the use of ICgovXpress, a cloud based complaint tracking software.  Secured EPA Urban Waters Program, Iowa Great Places and Iowa DNR grants to plan and design modifications to the Burlington Street dam that could create recreational opportunities such as whitewater rafting, boating, and integration with Riverfront Crossings and Iowa River Water Trail. Modifications would also reduce safety hazards associated with the low-head dam and create fish passage.  Built and sold 141 homes to income eligible homebuyers through the Single Family Unit Production – New Construction Program, a CDBG Disaster Recovery Program.  Partnered with local commercial lenders to offer the Building Change Program (Round 2). Five downtown building owners were assisted with CDBG funds to rehabilitate the façade of their buildings and five businesses were approved for 0% interest loans for façade and building improvements.  Completed façade improvements to Iowa City Hospice and provided Towncrest incentives to construct and complete two new medical office buildings on William Street, both in the Towncrest neighborhood. Upcoming Challenges:  Continue to monitor all available resources to find over-occupied rentals and properties rented without permits.  Facilitate the expansion of ICgovXpress to all City departments.  Expand pro-active neighborhood code enforcement efforts.  Continue to promote the availability of affordable housing and assist local businesses despite decreasing CDBG and HOME funding.  Transition neighborhood associations to utilizing “Nextdoor” networking site to replace neighborhood newsletters.  Secure and administer funding through the Iowa Homeland Security & Emergency Management to purchase and dedicate to green space remaining properties in the Normandy, Taft and Creekside 100- year flood plains. 245 Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 8.15 8.30 8.30 Staffing Level Change Summary: There are no staff increases/decreases; however there has been a realignment of duties following the combination of the Planning and Community Development and Housing and Inspection Services departments. Service Level Change Summary: A downtown façade renovation loan program was added for $150,000 in fiscal year 2016 in the Community Development activity. Also in the Community Development activity, the number of UniverCity homes was reduced to two with a total acquisition price of $400,000 and a renovation budget $50,000 per home or $100,000. This is down from 10 homes budgeted in fiscal year 2015 for a total acquisition price of $2,000,000 and renovation costs of $500,000. The Donation Stations activity was discontinued in fiscal year 2016. Financial Highlights: Rental housing inspection fees have a 5% budgeted increase in fiscal year 2016. The UniverCity renovation costs and the downtown façade loan program will be funded from General Fund revenues and not from General Obligation bonds. 246 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Effectively resolve complaints to protect the health, safety, and livability of Iowa City’s neighborhoods. Department Objective: Expand proactive neighborhood code enforcement efforts. Performance Measures: Percent Citizen Complaints/Inquires are Resolved within 14 days Strategic Plan Goal: Healthy Neighborhoods Department Goal: Invest in the City’s private residential building stock. Department Objective: Stabilize neighborhoods through UniverCity and GRIP reinvestment programs. Performance Measures: Rental Properties Converted to Single Family Homes (UniverCity) FY 2011 FY 2012 FY 2013 FY 2014 Rental Permits 3,768 3,890 4,003 4,190 Rental Units 16,780 16,979 17,171 17,828 Housing, Zoning & Nuisance Complaints 1,844 1,354 1,864 1,755 FY 2011 FY 2012 FY 2013 FY 2014 New Measure New Measure New Measure 87% FY 2011 FY 2012 FY 2013 FY 2014 5 16 9 8 247 Owner-Occupied Homes Rehabilitated (GRIP) Strategic Plan Goal: Healthy Neighborhoods Department Goal: Facilitate Communication & Cooperation between the City and the neighborhood associations. Department Objective: Sustain communications within neighborhoods by encouraging regular communication within through the use of neighborhood newsletters and/or neighborhood meetings. Performance Measures: Strategic Plan Goal: Healthy Neighborhoods Department Goal: Facilitate Communication & Cooperation between the City and the neighborhood associations. Department Objective: Use Program for Improving Neighborhood (PIN) grants to promote family-friendly neighborhood events, activities or projects. Performance Measures: PIN Grant Projects funded* *Project may have multiple events/activities as a result of the funding FY 2011 FY 2012 FY 2013 FY 2014 6 13 13 14 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate # of Newsletters/Meetings New Measure 25 15 22 30 # of Neighborhoods Involved New Measure 6 4 10 15 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate New Measure 10 10 10 10 248 Strategic Plan Goal: Healthy Neighborhoods Department Goal: Facilitate Communication & Cooperation between the City and the neighborhood associations. Department Objective: Continue to work with City Departments in coordinating neighborhood meetings to distribute information, request feedback on City initiated projects and encourage cooperation and partnership in addressing issues. Performance Measures: Neighborhood Meetings Coordinated to Address Above Objective Strategic Plan Goal: Healthy Neighborhoods Department Goal: Facilitate Communication & Cooperation between the City and the neighborhood associations. Department Objective: Coordinate communication between neighborhood associations through meetings and activities of the Neighborhood Council. Performance Measures: Neighborhood Council Meetings FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate New Measure 24 26 22 24 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate New Measure 3 4 11 11 249 Strategic Plan Goal: Healthy Neighborhoods & Enhanced Communication and Marketing Department Goal: Allocate grant and City funds to serve the needs of low-to- moderate income (LMI) residents in the following areas: housing, homelessness, and community development (various services for at-risk and LMI persons). Department Objective: Create/enhance suitable living environments, provide decent housing and create economic development opportunities. Performance Measures: Aid to Agencies FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate Funds Spent $414,094 $422,950 $391,829 $378,700 $397,510 Agencies Assisted 15 19 16 19 18 250 City of Iowa City Activity: Housing Inspections (610730)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 12,948$ -$ -$ -$ 670$ 17,009$ Licenses And Permits Misc Permits & Lic 1,200 1,360 2,080 1,360 2,080 2,080 Const Per & Ins Fees 474,358 631,695 533,947 657,806 560,644 560,644 Miscellaneous Other Misc Revenue 95 - - - - - Printed Materials 3 60 - 60 - - Total Revenues 488,604$ 633,115$ 536,027$ 659,226$ 563,394$ 579,733$ Expenditures: Personnel 432,724$ 418,237$ 442,939$ 456,002$ 507,116$ 522,329$ Services 52,667 57,983 50,876 57,296 52,465 53,514 Supplies 3,213 8,715 2,202 3,176 3,813 3,889 Capital Outlay - 66,500 - - - - Total Expenditures 488,604$ 551,435$ 496,017$ 516,474$ 563,394$ 579,733$ Personnel Services - FTE 2012 2013 2014 2015 2016 Building Inspector - - 3.00 3.00 3.00 Housing Assistant 0.75 0.75 0.75 0.75 0.75 Housing Inspector 3.00 3.00 - - - Housing Inspector Asst 0.50 0.50 0.50 0.50 0.50 Housing/Devel Reg Inspector 0.50 0.50 - - - Neighborhood Services Coordinator - - - - 0.30 Sr Housing Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.75 5.75 5.25 5.25 5.55 Activity Summary 251 City of Iowa City Activity: Community Development (610200)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 64,192$ 14,293$ -$ 672,329$ 551,185$ 310,532$ Use Of Money And Property Interest Revenues 7,894 32,423 32,143 25,000 32,143 32,143 Intergovernmental State 28E Agreements - - - 100,000 - - Other State Grants - - 56,967 - - - Miscellaneous Contrib & Donations - 25,578 82,175 - - - Other Misc Revenue - 397 7,413 392 6,557 6,557 Other Financial Sources Loans 186,274 886,360 2,871,767 2,040,000 457,631 57,631 Sale Of Assets - 353,319 1,469,552 2,000,000 400,000 - Bond Proceeds - - 1,000,000 500,000 - - Transfers In - GO Bonds - 317,623 - - - - Transfers In - Misc - - 170,465 - - - Total Revenues & Transfer In 258,360$ 1,629,993$ 5,690,482$ 5,337,721$ 1,447,516$ 406,863$ Expenditures: Personnel 65,538$ 123,182$ 169,169$ 176,370$ 139,692$ 143,883$ Services 22,692 307,578 335,291 366,069 257,100 262,242 Supplies 130 706 686 704 724 738 Capital Outlay 170,000 860,527 3,272,182 2,794,578 650,000 - Other Financial Uses - 338,000 1,408,000 2,000,000 400,000 - Total Expenditures 258,360$ 1,629,993$ 5,185,328$ 5,337,721$ 1,447,516$ 406,863$ Personnel Services - FTE 2012 2013 2014 2015 2016 Associate Planner 0.05 0.35 0.35 0.35 0.35 Building Inspector - - - 0.60 0.60 Community Development Coord 0.10 0.30 0.30 - - Housing Rehab Specialist 0.60 1.00 1.00 - - Code Enforcement Specialist - - - 0.50 0.50 Program Asst - Comm Devel 0.10 0.10 0.10 0.10 0.10 Total Personnel 0.85 1.75 1.75 1.55 1.55 Capital Outlay 2015 2016 House Acquisitions for UniverCity 2,000,000$ 400,000$ Rehab Costs of UniverCity Houses 794,578 100,000 Rehab Costs of Downtown Façade Program - 150,000 Total Capital Outlay 2,794,578$ 650,000$ Activity Summary 252 City of Iowa City Activity: Neighborhood Services (610710/610720)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 151,108$ 123,028$ 132,253$ 153,251$ 157,356$ 161,379$ Use Of Money And Property Rents 782 - - - - - Miscellaneous Contrib & Donations - 250 - - - - Other Misc Revenue - 1,000 - 1,000 - - Printed Materials 121 141 258 141 258 258 Total Revenues 152,011$ 124,419$ 132,511$ 154,392$ 157,614$ 161,637$ Expenditures: Personnel 101,224$ 99,495$ 103,461$ 105,772$ 115,109$ 118,562$ Services 23,417 20,155 19,918 14,679 28,252 28,817 Supplies 9,272 4,770 4,132 1,941 253 258 Capital Outlay 18,098 - 5,000 32,000 14,000 14,000 Total Expenditures 152,011$ 124,419$ 132,511$ 154,392$ 157,614$ 161,637$ Personnel Services - FTE 2012 2013 2014 2015 2016 Neighborhood Services Coordinator - - - 0.60 0.30 Associate Planner 1.00 1.00 1.00 0.75 0.75 Total Personnel 1.00 1.00 1.00 1.35 1.05 Capital Outlay 2015 2016 Maint. of the Public Art Pieces 17,000$ 14,000$ Neighborhood PIN Grant 15,000 - Total Capital Outlay 32,000$ 14,000$ Activity Summary 253 City of Iowa City Activity: Human Services (610820)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ 292,997$ 264,333$ 303,841$ 283,833$ 289,646$ Total Revenues -$ 292,997$ 264,333$ 303,841$ 283,833$ 289,646$ Expenditures: Personnel -$ 13,021$ 14,143$ 14,489$ 13,640$ 14,049$ Services - 279,976 250,190 289,352 270,193 275,597 Supplies - - - - - - Total Expenditures -$ 292,997$ 264,333$ 303,841$ 283,833$ 289,646$ Personnel Services - FTE 2012 2013 2014 2015 2016 Associate Planner - 0.15 0.15 0.15 0.15 Total Personnel - 0.15 0.15 0.15 0.15 Activity: Donation Stations (610830)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 1,224$ 1,078$ 278$ 1,000$ -$ -$ Total Revenues 1,224$ 1,078$ 278$ 1,000$ -$ -$ Expenditures: Services 1,000$ 2,700$ 1,113$ 1,000$ -$ -$ Total Expenditures 1,000$ 2,700$ 1,113$ 1,000$ -$ -$ Activity Summary Activity Summary 254 ECONOMIC DEVELOPMENT The Economic Development Division is charged with helping to grow the community, increasing the property tax base, and attracting new jobs. The division serves as a resource for businesses operating in or considering operating in Iowa City. The Economic Development Division is the municipal office to contact for business assistance in City of Iowa City. A division of the Iowa City Department of Neighborhood and Development Services, they provide access to information and to individuals throughout the City organization and assist in pursuing new and expanding business endeavors. Working in cooperation with other City departments and the Iowa City Area Development Group, the Economic Development Division assists developers and site selection consultants with specific commercial, office, and industrial development projects. This assistance ranges from helping businesses understand local regulations to determining available local public financial assistance for a specific firm. The Economic Development Division acts as a municipal resource for the business community. HIGHLIGHTS Recent Accomplishments:  Amended City-University Urban Renewal plan (URP) to consider several projects including The Chauncey, Harrison Street Townhomes, and a downtown hotel.  Amended Sycamore/First Ave. URP to consider a project with Iowa City Marketplace.  Amended Riverside Drive URP to consider first catalyst project in district Upcoming Challenges:  Redevelopment of the City-owned properties on the corner of College and Gilbert Streets and on the corner of Court and Linn Streets.  Continue work to develop office sector at properties in Moss Ridge and at Dubuque Street interchange.  Continue planning for future development in the Riverfront Crossings district south of downtown. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 1.00 2.00 2.00 Staffing Level Change Summary: Staffing changes resulted from the merger between the Housing and Inspection Services Department and the Planning and Community Development Departments. These staff level changes are reflected in fiscal year 2016 budget. 255 Service Level Change Summary: There are no service level changes budgeted for fiscal year 2016. Financial Highlights: In fiscal year 2016, the contractual services for the National Development Council totaling $80,000 was moved into the Economic Development division budget from the Riverfront Crossing capital project. The allocation for the Micro Enterprise Program was reduced from the 2015 budgeted amount of $75,000 to the 2016 budgeted amount of $25,000 due to the transfer of the lending to private banks rather than from the City. The fiscal year 2015 revised service expenditures includes $92,826 of earmarked economic development funds that was carried over from fiscal year 2014. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Build tax base and add employment opportunities. Department Objective: Work with public and private sectors to build economic development infrastructure. Performance Measures: City-University Urban Renewal Area (Original Blighted Area) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Current Value Base Value $233,727,970 $127,864,760 $111,829,760 $30,239,640 $66,008,360 $20,432,178 $68,277,450 $20,432,178 Ratio 1.828 3.698 3.231 3.342 Current Value (SSMID) Base Value (SSMID) – $125,552,670 $97,625,120 $68,235,470 $50,047,502 $76,424,244 $50,047,502 Ratio (SSMID) – 1.286 1.363 1.527 256 City-University Urban Renewal Area (2001 Economic Development Amended Area) City-University Urban Renewal Area (Totals from Above Areas) City-University Urban Renewal Area (Riverfront Crossings – Amendment #10 Area) Towncrest Urban Renewal Area Jan 2010 Jan 2011 Jan 2012 Jan 2013 Current Value Base Value – – $47,161,650 $15,361,532 $55,429,540 $15,361,532 Ratio – – 3.070 3.608 Current Value (SSMID) Base Value (SSMID) – – $56,179,810 $42,023,548 $60,349,050 $42,023,548 Ratio (SSMID) – – 1.337 1.436 Jan 2010 Jan 2011 Jan 2012 Jan 2013 Current Value Base Value $233,727,970 $127,864,760 $237,382,430 $127,864,760 $237,585,290 $127,864,760 $260,480,284 $127,864,760 Ratio 1.828 1.857 1.858 2.037 Jan 2010 Jan 2011 Jan 2012 Jan 2013 Current Value Base Value – Base Year $117,071,480 $118,148,120 $117,071,480 $125,973,470 $117,071,480 Ratio – – 1.009 1.076 Jan 2010 Jan 2011 Jan 2012 Jan 2013 Current Value Base Value – Base Year $32,550,010 $32,847,880 $32,550,010 $33,896,500 $32,550,010 Ratio – – 1.009 1.041 257 City of Iowa City Activity: Economic Development (610500)Fund: General (1000) Division: Economic Development (610500)Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 388,040$ 320,843$ 568,504$ 706,677$ 808,871$ 836,154$ Other City Taxes - 208,581 241,762 212,500 236,800 236,800 Transfer In - Bus Type Funds 57,585 59,460 - - - - Transfer In - Govt Activities - - - - 3,261 - Total Revenues & Transfer In 445,625$ 588,884$ 810,266$ 919,177$ 1,048,932$ 1,072,954$ Expenditures: Personnel 120,891$ 122,197$ 127,828$ 128,962$ 304,361$ 313,492$ Services 324,055 466,572 681,449 790,096 744,012 758,892 Supplies 679 115 989 119 559 570 Total Expenditures 445,625$ 588,884$ 810,266$ 919,177$ 1,048,932$ 1,072,954$ Personnel Services - FTE 2012 2013 2014 2015 2016 Economic Development Administrator - - - 1.00 1.00 Economic Development Coord 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 2.00 2.00 Activity Summary 258 DEVELOPMENT SERVICES Building Inspection The Building Inspection Division is responsible for facilitating the development process from Comprehensive Planning to Annexation, Zoning and Subdivision, to Site Plan, Building Permit, Building Inspections, to Final Certificate 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. Issuance of all permits for new construction, additions, alterations, repairs and signs is one of the key functions to the Development Services Division. The Building Inspections Services Office enforces the following construction codes: • 2009 International Building / Residential Code, as amended • 2009 International Mechanical Code • 2009 Uniform Plumbing Code, as amended • 2009 International Fire Code • 2009 International Fuel Gas Code • 2008 National Electrical Code, as amended In addition to the above codes, the Building Inspection Services Office enforces the Zoning, Sign, Nuisance, Weed, Noise, Graffiti, Site Plan Review, Floodplain Management and Construction Site Runoff Ordinances. The Building Inspections Services Office provides staffing for the Board of Appeals. The Board of Appeals hears and decides appeals of orders, decisions or determinations made by City staff relative to the application and interpretation of the Iowa City Building, Electrical, Mechanical, Plumbing, Fire and Housing Codes. Urban Planning The Urban Planning Office promotes sustainable growth and development within the city by applying the vision, goals, and strategies of the Comprehensive Plan (including district plans and master plans for specific sections of the community) and administering zoning and subdivision regulations. The guiding principle of these regulations and policies are to preserve and enhance the best qualities of the city’s existing residential, commercial, and employment areas while promoting new development opportunities that create long-term value for the community. The division fulfills state statutory requirements pertaining to zoning, development, and historic preservation. The division provides staffing for the following boards and commissions, which are associated with developmental regulations and zoning. Staffing includes preparation of agendas and information packets, attendance at all meetings, minutes, and preparation of ordinances, resolutions and historic preservation certificates related to proposed development and renovation projects. 259  The Planning and Zoning Commission is charged with drafting and implementation of the zoning code and subdivision regulations in accordance with the Comprehensive Plan. Commission members review annexations and requests for rezoning and subdivision; making a final recommendation to City Council.  The Board of Adjustment reviews requests for special exceptions, variances and other appeals pertaining to the zoning code.  The Historic Preservation Commission conducts studies and implements regulations designed to promote the preservation of historic landmarks and districts. Urban Planning staff work with prospective applicants to review requirements for new development and construction and to create solutions for properties that confront obstacles to development, renovation, or reuse. Once an application is filed, staff reviews the proposal, coordinates feedback from various departments, provides advice to the applicant, and writes reports, including recommendations to boards and commissions. Staff also administers the design review process for infill applications. HIGHLIGHTS  Total value of construction in 2014, through September, was $116.7 million, which is just $5 million less than the yearly ten year average. We are on pace to exceed the ten-year average for value of construction.  In 2014, the City adopted the Riverfront Crossings Form Based Code, and initiated the rezoning of a large area of Riverfront Crossings south of Burlington Street. As a result, we have had several Riverfront Crossings rezoning requests and projects from private property owners.  In 2014, the Goosetown/Horace Mann Conservation District was approved, adding 264 properties to historic and conservation districts bringing the total to 1,547 properties.  In 2014, commenced the South District Plan update process, including interviews, data collection, community workshops, etc.  In fall 2014, commenced a process to update the Comprehensive Plan for the two ‘gap’ areas near downtown which were not a part of the downtown master plan or the Central Planning District. 260 Recent Accomplishments:  Plan update with the Riverfront Crossings Master Plan, which will guide the community preservation and redevelopment efforts for a large area in the center of the city generally bounded by Burlington St. on the north, Highway 6 on the south, Gilbert St. on the east and Riverside Dr. on the west. The Plan details new opportunities for housing, business, recreation, transportation improvements, arts and entertainment. Key features include mixed-use and pedestrian- oriented development, local and regional rail service, an artists’ district with live-work space and galleries, and a landscaped promenade linking downtown to a riverfront park, which will replace the flood-damaged North Wastewater Treatment Plant.  Implemented new plan review software that allows clients to submit building plans electronically for review and approval. This eliminates the need for paper copies and allows documents to be archived electronically and makes them available electronically for anyone with internet access.  Activated process to allow inspection activities to be emailed to clients after each inspection. This gives clients immediate access to inspection reports, which has created time savings in addressing issues. Upcoming Challenges:  The Urban Planning Office will work to implement the Riverfront Crossing Master Plan through a form based zoning code, a detailed plan for the riverfront park and review of infill development proposals.  The division will continue to use historic and conservation districts to implement the strategic plan initiative to create and sustain healthy neighborhoods.  Update of technology to increase efficiency and enhance customer service. o Increase electronic submittals of plan documents for subdivision and rezoning applications. o Scanning of subdivisions files to make accessible electronically. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 8.80 10.80 10.80 261 Staffing Level Change Summary: Staffing changes resulted from the merger between the Housing and Inspection Services Department and the Planning and Community Development Departments in FY2015. These staff level changes are also reflected in fiscal year 2016 budget. Service Level Change Summary: No changes to general service levels are budgeted for fiscal year 2016. Financial Highlights: The Development Services division has several fee increases included in the fiscal year 2016 budget:  Subdivision, rezoning and Board of Adjustment fees are updated annually based on the rate of inflation.  A nominal fee ($25) for requests for official zoning confirmation letters. These letters are typically requested by financial institutions, realtors and appraisers – we currently do not charge for this service.  A fee for minor site plans – currently we do not charge a fee for minor site plans – the budget increases the fee to $100 for minor site plan development applications for any project over three units in size (would not apply to single family and duplex), and increases the fee for major site plans from $250 to $350.  The budget eliminates the fee waiver for building permits for public buildings (school district and county). For public buildings, we currently charge a plan review fee and inspections fee, but the building permit fee is waived. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Efficiently enforce public health and safety regulations related to building and housing codes. Department Objective: Review building permit and site plan applications to protect the health and safety of citizens while facilitating economic development opportunities. 262 Performance Measures: Building Permit Applications Site Plan Applications Minor Site Plans Approved CY 2010 CY 2011 CY 2012 CY 2013 % reviewed within 2 days of receipt New Measure 91% 89% 95% % reviewed within 6 days of receipt New Measure 100% 97% 99% % issued within 14 days of receipt New Measure 75% 80% 81% % issued within 30 days of receipt New Measure 88% 91% 93% % issued within 60 days of receipt New Measure 96% 97% 98% CY 2010 CY 2011 CY 2012 CY 2013 % reviewed within 1 days of receipt New Measure 45% 57% 97% % reviewed within 10 days of receipt New Measure 94% 86% 100% % reviewed within 14 days of receipt New Measure 100% 91% 100% CY 2010 CY 2011 CY 2012 CY 2013 % approved within 10 days of receipt New Measure 23% 47% 33% % approved within 25 days of receipt New Measure 54% 68% 66% % approved within 58 days of receipt New Measure 92% 95% 100% 263 Major Site Plans Approved Total Value of Construction (in millions) Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities Department Goal: Promote sustainable growth and development within the City by applying the vision, goals, and strategies of the Comprehensive Plan(s) and administering zoning and subdivision regulations. Department Objective: Review application proposals, coordinate feedback from various departments, provide advice to the applicants, and write reports, including recommendations to boards and commissions. CY 2010 CY 2011 CY 2012 CY 2013 % approved within 7 days of receipt New Measure 25% 17% 0% % approved within 30 days of receipt New Measure 50% 42% 3% % approved within 60 days of receipt New Measure 83% 83% 77% % approved within 90 days of receipt New Measure 100% 100% 92% CY 2010 CY 2011 CY 2012 CY 2013 10 Year Average $96.0 $81.7 $169.2 $184.9 $121.8 % Change 27.8% (14.9%) 107.1% 9.2% 264 Performance Measures: Planning and Zoning Commission Board of Adjustment Historic Preservation Commission FY 2011 FY 2012 FY 2013 FY 2014 Annexations 3 0 1 3 Rezonings 15 13 29 19 Preliminary Plats 6 5 7 11 Final Plats 4 0 0 0 Code Amendments 5 13 11 11 Comprehensive Plan Amendments 2 0 6 2 Right-of-way Vacations 0 3 2 0 County Zoning Items 2 1 2 3 Total 37 35 58 49 FY 2011 FY 2012 FY 2013 FY 2014 Special Exceptions 11 15 13 11 Appeals 1 0 2 2 Variances 0 1 1 1 FY 2011 FY 2012 FY 2013 FY 2014 Project Reviews 71 80 93 108 265 City of Iowa City Activity: Building Inspection (610610)Fund: General (1000) Division: Development Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Licenses And Permits General Use Permits 7,100$ 9,504$ 9,161$ 7,100$ 7,100$ 7,100$ Food & Liq Licenses 742 280 525 - - - Professional License 2,705 2,855 2,785 2,620 2,785 2,785 Misc Permits & Lic 2,250 1,950 2,115 2,000 2,115 2,115 Const Per & Ins Fees 615,061 874,203 847,425 672,850 687,500 687,500 Misc Lic & Permits 300 510 385 170 - - Use Of Money And Property Interest Revenues 929 1,095 631 1,095 631 631 Intergovernmental Local 28E Agreements 707 346 140 346 - - Charges For Fees And Services Building & Devlpmt 260,073 338,830 348,393 263,405 283,997 283,997 Miscellaneous Other Misc Revenue 142 - 400 - - - Printed Materials 6 - 85 - - - Other Financial Sources Loans 12,315 15,250 9,428 8,644 - - Sale Of Assets 200,353 - - - - - Total Revenues 1,102,683$ 1,244,824$ 1,221,473$ 958,230$ 984,128$ 984,128$ Expenditures: Personnel 680,486$ 568,442$ 582,081$ 605,655$ 722,812$ 744,496$ Services 91,786 98,092 154,201 138,260 145,139 148,042 Supplies 8,652 4,613 25,338 7,573 5,469 5,578 Total Expenditures 780,924$ 671,148$ 761,620$ 751,488$ 873,420$ 898,117$ Personnel Services - FTE 2012 2013 2014 2015 2016 Building Inspector 5.00 5.00 4.00 4.00 4.00 Development Reg Specialist 1.00 1.00 1.00 1.00 1.00 Housing Inspector Asst 0.30 0.30 0.30 0.30 0.30 Housing/Devel Reg Inspector 0.50 0.50 - - - Development Services Coordinator - - - 0.50 0.50 Code Enforcement Specialist - - - 0.50 0.50 Sr Building Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.80 7.80 6.30 7.30 7.30 Activity Summary 266 City of Iowa City Activity: Urban Planning (610620)Fund: General (1000) Division: Development Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 289,480$ 278,256$ 294,074$ 295,864$ 422,222$ 435,424$ Charges For Fees And Services Building & Devlpmt 30,770 40,675 37,550 37,555 37,550 37,550 Miscellaneous Printed Materials 620 221 303 221 303 303 Total Revenues 320,870$ 319,152$ 331,927$ 333,640$ 460,075$ 473,277$ Expenditures: Personnel 271,364$ 265,298$ 271,137$ 280,885$ 400,096$ 412,099$ Services 47,601 50,730 58,261 48,985 57,966 59,125 Supplies 1,905 3,123 2,529 3,770 2,013 2,053 Total Expenditures 320,870$ 319,152$ 331,927$ 333,640$ 460,075$ 473,277$ Personnel Services - FTE 2012 2013 2014 2015 2016 Associate Planner 2.50 1.50 1.50 1.50 1.50 Development Services Coordinator - - - 0.50 0.50 Code Enforcement Specialist - - - 0.50 0.50 Senior Planner 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.50 2.50 2.50 3.50 3.50 Activity Summary 267 PUBLIC WORKS ADMINISTRATION The Public Works department is comprised of six divisions which operate from various locations throughout the city. These divisions include: Administration, Engineering, Streets, Equipment, Wastewater / Landfill, and Water. Engineering provides direction to the Stormwater Management program and Streets provides oversight to Refuse Collection. Administration also oversees the Energy Efficiency & Conservation Block Grant reported in the Special Revenue Funds – Energy Efficiency & Conservation Block Grant Fund. Administration personnel include the Public Works Director and a Project Coordinator. The division provides oversight and support for the department’s operating divisions. HIGHLIGHTS  The Public Works Administration has funding in the Capital Project Funds to update the new public works facility master plan  The Fuel Facility, Warm Storage Building, and Refuse Collection Washout Facility were all relocated to the new public works facility over the past year. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes budgeted for fiscal year 2016. Service Level Change Summary: The Energy Efficiency Revolving Loan program was moved to the Neighborhood and Development Services Department along with the Sustainability programs. Financial Highlights: There are no major financial highlights in the Public Works Administration budget. 268 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities Department Goal: Effectively facilitate and regulate sidewalk cafes within the parameters established by the City Council. Department Objective: Issue permits and provide site inspections for sidewalk and street cafes. Performance Measures: Permits Issued * started in 2013 Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities 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 2010 CY 2011 CY 2012 CY 2013 Sidewalk Cafes 23 24 24 25 Street Cafes* New Measure New Measure New Measure 1 CY 2010 CY 2011 CY 2012 CY 2013 Use of ROW Permits Issued 8 3 15 15 269 Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities 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: License Agreements Issued CY 2010 CY 2011 CY 2012 CY 2013 0 3 3 0 270 City of Iowa City Activity: Public Works Administration (710100)Fund: General (1000) Division: Public Works Administration (710100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 273,703$ 278,173$ 284,858$ 295,062$ 306,769$ 315,818$ Miscellaneous Other Misc Revenue 703 926 783 600 600 600 Total Revenues 274,406$ 279,099$ 285,641$ 295,662$ 307,369$ 316,418$ Expenditures: Personnel 266,684$ 271,075$ 278,671$ 281,973$ 290,163$ 298,868$ Services 7,209 7,243 6,939 13,142 16,806 17,142 Supplies 513 782 31 547 400 408 Total Expenditures 274,406$ 279,099$ 285,641$ 295,662$ 307,369$ 316,418$ Personnel Services - FTE 2012 2013 2014 2015 2016 Program Asst - Pub 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 Activity Summary 271 ENGINEERING SERVICES The Engineering division exists to provide the technical expertise for the design and construction management of the public infrastructure to enhance the quality of life of our citizens. The division also manages the public right of way to maintain the health, safety, and welfare of our community, and operates the storm water utility. The Engineering division performs work in connection with all municipal public works improvements including bridges, roads, sanitary sewers, and stormwater systems. Engineering staff review subdivision plans, design public works improvement projects, perform survey work, and inspect the construction of public works projects and subdivision improvements. Engineering division functions include:  Right of Way Management  Capital Improvement Plan (CIP) Project Design  CIP Project Construction Administration and Inspection  Subdivision and Site Plan Review and Inspection  Special Projects Administration and Inspection  Mapping of Streets and Public Utilities HIGHLIGHTS Recent Accomplishments:  Completion of the Lower Muscatine Road Project  Completion of the design for the First Avenue Grade Separation Project  Completion of the design for the North Dubuque Street Pedestrian Bridge over I-80 Project  Completion of the Court Street and Court Hill Park Sidewalk Infill Project  Completion of the First Avenue Storm Sewer Improvements Project  Completion of the design for the Sycamore Street Improvements Project Upcoming Challenges:  Design of the Iowa City Gateway Project  Design of the Harrison Street Project  Design of the Oakcrest Street Sidewalk Infill Project  Construction of the First Avenue Grade Separation Project  Construction of the Sycamore Street Improvements Project  Adopt the Statewide Urban Design Standards and Construction Specifications  Development of a Right of Way Management Ordinance Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 12.10 12.10 12.00 272 Staffing Level Change Summary: The budgeted staffing change in fiscal year 2016 is the elimination of an Engineering Technician position that is shared with the Metro Planning Organization of Johnson County and the Neighborhood and Development Services Administration. The result is a reduction of .10 FTE in the Engineering division budget. Service Level Change Summary: There are no service level changes in fiscal year 2016. Financial Highlights: Personnel costs are budgeted at 66% of the total estimated personnel costs for fiscal year 2016. The remaining personnel costs are allocated to capital project expenditures. In fiscal year 2015, personnel costs were budgeted at 60% of the total. 273 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic Development Activities Department Goal: Continue the investment and reinvestment in infrastructure. Department Objective: Provide plan review and inspection of infrastructure which will become City assets. Performance Measures: Accepted Public Improvements FY 2011 FY 2012 FY 2013 FY 2014 # of Projects Accepted 35 39 30 24 # of Subdivision Accepted 8 7 7 14 Streets (miles) 0.44 3.11 1.08 3.03 Water Main (miles) 0.50 2.21 1.55 3.00 Sanitary Sewer (miles) 0.90 2.15 1.38 2.86 Storm Sewer (miles) 1.98 3.40 1.28 3.00 Fire Hydrants 18 55 37 55 Trails/Sidewalks (miles) 1.43 2.93 0.53 1.54 Lift Station 0 0 1 0 Traffic Signals 2 0 1 1 Pedestrian Bridge 0 0 1 1 274 Strategic Plan Goal: Healthy Neighborhoods Department Goal: Provide oversight of private construction on City Right-of- ways. Department Objective: Provide plan review and inspection to ensure safety of our citizens and conformance to City standards when work is performed in the City Right-of-ways. Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 Excavation Permits Issued 438 356 339 348 Sidewalk Hazards Identified Addresses 210 445 474 556 Sidewalk Hazards Identified # of Squares 806 1,631 1,704 1,583 275 City of Iowa City Activity: Engineering Services (710200)Fund: General (1000) Division: Engineering Services (710200)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 813,625$ 721,281$ 710,129$ 877,009$ 943,403$ 974,423$ Other City Taxes 61,984 66,065 74,194 67,125 74,625 74,625 Licenses And Permits Const Per & Ins Fees 22,041 47,422 46,484 26,300 32,000 32,000 Charges For Fees And Services Building & Devlpmt 19,602 12,524 14,404 12,524 12,500 12,500 Miscellaneous Other Misc Revenue 7,438 29,406 11,602 20,000 20,000 20,000 Printed Materials 1,728 296 445 296 445 445 Total Revenues 926,418$ 876,994$ 857,258$ 1,003,254$ 1,082,973$ 1,113,993$ Expenditures: Personnel 807,162$ 743,224$ 736,331$ 859,909$ 936,053$ 964,135$ Services 114,006 127,413 114,987 134,529 139,604 142,396 Supplies 5,250 6,357 5,940 8,816 7,316 7,462 Total Expenditures 926,418$ 876,994$ 857,258$ 1,003,254$ 1,082,973$ 1,113,993$ Personnel Services - FTE 2012 2013 2014 2015 2016 Architectural Srv/Energy Coord 1.00 1.00 1.00 1.00 1.00 City Engineer 1.00 1.00 1.00 1.00 1.00 Civil Engineer 2.00 2.00 2.00 2.00 2.00 Construction Inspector II 2.00 2.00 2.00 2.00 2.00 Engineering Technician *0.10 0.10 0.10 0.10 - Sr Construction Inspector 1.00 1.00 1.00 1.00 1.00 Sr Engineer 2.00 2.00 2.00 2.00 2.00 Sr Engineering Tech 1.00 1.00 1.00 1.00 1.00 Survey Party Chief 1.00 1.00 1.00 1.00 1.00 Utilities Technician - Eng 1.00 1.00 1.00 1.00 1.00 Total Personnel 12.10 12.10 12.10 12.10 12.00 * Position to be eliminated on 12-31-15 Activity Summary 276 TRANSIT OPERATIONS Transit Operations were reclassified as an enterprise fund at the start of FY2013, with existing cash balances transferred out of the General Fund. In FY2006, Court Street Transportation Center was constructed with the assistance of federal grant monies which were designated for transit-related facilities. Operating revenues were then assigned to Transit Operations within the General Fund. Since FY2008, Court Street has generated a surplus for Transit Operations, making it viable as an enterprise fund in that it is primarily supported through user fees. Current budgets and future projections for Mass Transit Operations can be found in the Enterprise Fund section of this budget. This change effectively eliminates approximately $1 million from the Employee Benefits tax levy asking annually, as the employee benefits levy can only be utilized for General Fund and Road Use Tax Fund employee benefits per Iowa Code. Transit operations, staffing, and fare prices have all been reviewed to ensure adequate revenues are available to maintain the operation’s viability as a self-supporting enterprise fund. The schedule presented show transit operations in the General Fund through fiscal year 2012. Fiscal years 2013 through 2017 are presented in the Enterprise Fund section. See the Transit Operations pages within the Enterprise section for more information on this operation. 277 City of Iowa City Activity: Transit Operations (810200)Fund: Transit (1000) Division: Transit Operations (810200)Department: Transportation Services ** Transit Moved to Enterprise Fund 7150 in FY13 ** 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 2,631,516$ -$ -$ -$ -$ -$ Delinquent Property Taxes 65 - - - - - Other City Taxes 49,403 - - - - - Use Of Money And Property Parking Ramp Revenue 592,274 - - - - - Rents 134,558 - - - - - Intergovernmental Fed Intergovnt Rev 2,194,687 - - - - - Local 28E Agreements 35,633 - - - - - Other State Grants 628,538 - - - - - Charges For Fees And Services Misc Charges For Svc 1,840 - - - - - Refuse Charges 2,518 - - - - - Transit Fees 1,119,269 - - - - - Miscellaneous Misc Merchandise 1,112 - - - - - Other Misc Revenue 44,353 - - - - - Other Financial Sources Sale Of Assets 16,790 - - - - - Transfer In-Govt Activities 739,324 - - - - - Transfer In-Govt Activities 1,618,372 - - - - - Total Revenues & Transfer In 9,810,252$ -$ -$ -$ -$ -$ Expenditures: Personnel 3,869,012$ -$ -$ -$ -$ -$ Services 1,525,856 - - - - - Supplies 897,039 - - - - - Capital Outlay 228,337 - - - - - Total Expenditures 6,520,244$ -$ -$ -$ -$ -$ Personnel Services - FTE 2012 2013 2014 2015 2016 Assoc Dir -Trans Service 0.50 - - - - Body Repair Mechanic 1.00 - - - - Custodian - Transit 0.50 - - - - Customer Service Rep - Transit 1.00 - - - - M.W. I - Parking Systems 1.00 - - - - M.W. I - Transit 3.00 - - - - M.W. II - Transit 1.00 - - - - Mass Transit Operator 37.75 - - - - Mechanic II - Transit 2.00 - - - - Mechanic III - Transit 2.00 - - - - MW II - Transportation Serv. 1.00 - - - - Operations Supv - Trans Serv 3.50 - - - - Parts/Data Entry Clk - Transit 1.00 - - - - Sr MW - Parking & Transit 0.50 - - - - Transportation Svc Director 0.50 - - - - Total Personnel 56.25 - - - - Activity Summary 278 SPECIAL REVENUE FUNDS Community Development Block Grant H.O.M.E. Program Road Use Tax Other Shared Revenue Energy Efficiency & Conservation Block Grant UniverCity Neighborhood Partnerships Metropolitan Planning Organization of Johnson County (MPO) Employee Benefits Peninsula Apartments Tax Increment Financing (TIF) Districts General Rehabilitation & Improvement Program (GRIP) Downtown Self Supporting Municipal Improvement District (SSMID) F Y 2 0 1 6 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND Community Development Block Grant (CDBG) funds are provided to the City of Iowa City on an annual basis from the U.S. Department of Housing and Urban Development. CDBG funds are used throughout the community to address the needs of lower income citizens. CDBG funds may be used for a variety of activities (e.g. public services, public facilities, housing, economic development, fair housing, and job training). The CDBG fund has a budgeted ending cash balance of $257,203 in fiscal year 2016 versus an estimated ending cash balance of $151,196 in fiscal year 2015. The increase is related to the repayment of prior year loan activity from recipients. Revenue: 82% of revenue comes from Federal grants, with most of the remainder from loan repayments. This revenue source has decreased from $1,070,399 in FY13 to an estimated $705,000 in FY16, a decrease of 34%. Expenditures: FY16 adopted expenditures represent an 11.3% decline. Most of the reduction represents a decrease in services stemming from a decrease in revenues. 281 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 1,883,213$ 386,694$ -$ (5,447)$ 151,196$ 257,203$ Revenues: Use Of Money And Property Interest Revenues 8,733$ 6,339$ 3,307$ 6,339$ 5,337$ 5,337$ Intergovernmental Federal Intergovernmental Revenue 98,638 1,070,399 951,943 825,000 705,000 705,000 Miscellaneous Other Misc Revenue 2,773 5,012 1,100 5,012 1,100 1,100 Other Financial Sources Loans 798,998 167,568 107,504 170,000 148,525 148,525 Total Revenues 909,142$ 1,249,318$ 1,063,854$ 1,006,351$ 859,962$ 859,962$ Expenditures: CDBG & CDBG Rehab 2,405,661$ 1,453,301$ 1,069,301$ 849,708$ 753,955$ 771,170$ Sub-Total Expenditures 2,405,661 1,453,301 1,069,301 849,708 753,955 771,170 Transfers Out: Misc Transfers Out - 330,000 - - - - Sub-Total Transfers Out - 330,000 - - - - Total Expenditures & Transfers Out 2,405,661$ 1,783,301$ 1,069,301$ 849,708$ 753,955$ 771,170$ Fund Balance*, June 30 386,694$ (147,289)$ (5,447)$ 151,196$ 257,203$ 345,995$ Change in Accounting Method - 147,289 - - - - Adjusted Fund Balance*, June 30 386,694 - (5,447) 151,196 257,203 345,995 Restricted / Committed /Assigned - - - - - - Unassigned Balance 386,694$ -$ (5,447)$ 151,196$ 257,203$ 345,995$ % of Expenditures 16%0%-1%18%34%45% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City CDBG & CDBG Rehab (2100) Fund Summary 282 CDBG OPERATIONS The mission of Community Development Block Grant operations is to develop viable urban communities by providing decent housing, a suitable living environment, and economic opportunities, principally for persons of low and moderate income. 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. HIGHLIGHTS  Over $33 million in CDBG funds have been invested in Iowa City since 1974  In FY14, programs leveraged $1,123,407 in private and public funds  In FY14, programs assisted 348 persons who are homeless with support services  Provided operational funding to non-profits that assisted 3,526 persons during fiscal year 2014  Assisted in the creation of a micro-enterprise business  Completed four façade improvements in the City-University Urban Renewal Area. FY15 projects are identified in the FY15 Annual Action Plan at www.icgov.org/actionplan. The CDBG and HOME allocation process, including the public input process can be found in the City’s Citizen Participation Plan. 283 Recent Accomplishments  Completed improvements to eight non- profits facilities. The missions of these agencies include assisting those with chronic health problems, low income youth, persons with disabilities, persons facing homelessness, chronic mental illness, victims of domestic abuse and those in crisis.  37 homes constructed or rehabilitated for affordable home ownership.  Completed four façade improvements to downtown buildings in the City- University Urban Renewal Area: Atlas World Grill, Quintons, Bo James and Active Endeavors. Upcoming Challenges:  Continue to provide housing, jobs and services to low-moderate income residents despite decreasing CDBG and HOME funding.  Provide the same level of service while training new employees. Neighborhood Centers – Pheasant Ridge Playground/Landscaping Improvements Bo James Building, Washington Street Before After 284 Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 2.48 2.38 2.38 Staffing Level Change Summary: There are no staff increases/decreases; however there has been a realignment of duties following the combination of the Planning and Community Development and Housing and Inspection Services departments. Service Level Change Summary: Service levels have decreased due to a decrease in Federal funding which has reduced estimated owner occupied rehabilitation expenditures in fiscal year 2016. Financial Highlights: Federal funding has decreased from $1,070,399 in fiscal year 2013 to an estimated $705,000 in fiscal year 2016. Subsequently, budgeted expenditures levels have dropped from $849,708 to $753,955 from fiscal year 2015 to fiscal year 2016. 285 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Allocate grant and City funds to serve the needs of low-to- moderate income residents in the following areas: housing, homelessness, and community and economic development Department Objective: Create/enhance suitable living environments, provide decent housing, and create economic development opportunities Performance Measures: CDBG Funds Only FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate Funds Spent $865,109 $2,402,893 $1,778,290 $1,046,763 $675,975 Local, State & Other Funds Leveraged $3,688,070 $896,263 $2,847,719 $1,123,407 $1,414,861 Housing Units Assisted 28 26 86 37 20 Public Facilities Assisted 5 10 6 8 2 Persons Receiving Services 2,882 11,478 1,457 3,874 1,675 Businesses Assisted in Creating Low-Moderate Income Jobs 2 2 3 1 1 286 City of Iowa City Activity: Community Development Block Grant (610300)Fund: CDBG & CDBG Rehab (2100) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 8,733$ 6,339$ 3,307$ 6,339$ 5,337$ 5,337$ Intergovernmental Federal Intergovernmental Revenue 98,638 1,070,399 951,943 825,000 705,000 705,000 Miscellaneous Other Misc Revenue 2,773 5,012 1,100 5,012 1,100 1,100 Other Financial Sources Loans 798,998 167,568 107,504 170,000 148,525 148,525 Total Revenues 909,142$ 1,249,318$ 1,063,854$ 1,006,351$ 859,962$ 859,962$ Expenditures: Personnel 193,086$ 197,819$ 194,874$ 236,272$ 213,550$ 219,957$ Services 2,210,203 1,250,546 873,909 610,480 539,910 550,708 Supplies 722 4,936 518 2,956 495 505 Capital Outlay 1,650 - - - - - Total Expenditures 2,405,661$ 1,453,301$ 1,069,301$ 849,708$ 753,955$ 771,170$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 0.25 0.25 0.25 0.25 0.25 Associate Planner 0.45 0.25 0.20 0.45 0.45 Neighborhood Services Coord - - - 0.25 0.25 Community Development Coord 0.45 0.40 0.50 - - Housing Rehab Specialist 1.20 1.20 1.00 - - Code Enforcement Specialist - - - 0.50 0.50 Building Inspector - - - 0.40 0.40 Program Asst - Comm Development 0.53 0.53 0.53 0.53 0.53 Total Personnel 2.88 2.63 2.48 2.38 2.38 Activity Summary 287 HOME PROGRAM FUND The HOME Program Fund accounts for HOME Investment Partnerships program (HOME) funds that are provided to the City on an annual basis from the U.S. Department of Housing and Urban Development. Budgeted fund balance at the end of fiscal year 2016 is $52,340 which is a 20% increase from the fiscal year 2015 revised estimate. This is primarily due to a reduction in housing grants and projects. An adjustment due to a change in accounting method is being presented for FY13 to reduce fund balance by $6,873. The City’s budgetary basis was changed from a cash basis to a modified accrual basis. The reduction primarily represents wages and accounts payable at year-end. Revenue: 77% of HOME revenue is from Federal grants with most of the remainder from loan repayments and loan interest. The amount of Federal HOME funding has decreased the past five years from the FY11 receipts of $862,299 to a FY16 budgeted amount of $431,620, a decrease of 50% in five years. Expenditures: FY16 adopted expenditures represent a 7.2% decrease from FY15 estimated expenditures. This decrease is primarily due to a decrease in housing grants and projects by $50,000. 288 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 44,783$ (4,358)$ (7,695)$ (4,096)$ 43,496$ 52,340$ Revenues: Use Of Money And Property Interest Revenues 22,721$ 21,922$ 22,340$ 21,922$ 22,340$ 22,340$ Intergovernmental Fed Intergovnt Rev 688,241 603,846 552,132 490,000 431,620 431,620 Other Financial Sources Loans 104,696 123,992 106,496 130,000 106,496 106,496 Total Revenues 815,658$ 749,760$ 680,968$ 641,922$ 560,456$ 560,456$ Transfers In: Transfers In-Govt Activities - - 2,819 - - - Sub-Total Transfers In - - 2,819 - - - Total Revenues & Transfers In 815,658$ 749,760$ 683,787$ 641,922$ 560,456$ 560,456$ Expenditures: HOME Program 827,052$ 741,437$ 679,030$ 594,330$ 551,612$ 563,094$ Sub-Total Expenditures 827,052 741,437 679,030 594,330 551,612 563,094 Transfers Out: Misc Transfers Out 37,747 4,787 1,158 - - - Sub-Total Transfers Out 37,747 4,787 1,158 - - - Total Expenditures & Transfers Out 864,799$ 746,224$ 680,188$ 594,330$ 551,612$ 563,094$ Fund Balance*, June 30 (4,358)$ (822)$ (4,096)$ 43,496$ 52,340$ 49,702$ Change in Accounting Method - (6,873) - - - - Adjusted Fund Balance*, June 30 (4,358) (7,695) (4,096) 43,496 52,340 49,702 Restricted / Committed /Assigned - - - - - - Unassigned Balance (4,358)$ (7,695)$ (4,096)$ 43,496$ 52,340$ 49,702$ % of Expenditures -1%-1%-1%7%9%9% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City HOME Program (2110) Fund Summary 289 HOME PROGRAM OPERATIONS The mission of the HOME Investment Partnership program is to provide safe, decent, affordable housing. HOME Investment Partnerships program (HOME) funds are provided to the City of Iowa City on an annual basis from the U.S. Department of Housing and Urban Development. HOME funds are used throughout the community to address the housing needs of lower income citizens. This is accomplished through:  Acquisition of land and buildings  Rehabilitation of existing housing  Tenant-based rental assistance  New construction of owner-occupied and rental housing HIGHLIGHTS  Over $10 million in HOME funds invested in Iowa City since 1994  In FY14, the program leveraged $1,425,994 in private and public funds  The program provided four newly constructed SRO (rental) units for persons with disabilities, constructed and sold six affordable homes to low income homebuyers, rehabilitated two owner-occupied homes and provided operational funds to a nonprofit organization to support affordable housing activities in fiscal year 2014 FY15 projects are identified in the FY15 Annual Action Plan at www.icgov.org/actionplan. The CDBG and HOME allocation process, including the public input process can be found in the City’s Citizen Participation Plan. FY13 HACAP – Exterior Rehabilitation Transitional Housing for Families Exterior rehabilitation completed in FY14 Landscaping completed in August (FY15) 290 Recent Accomplishments:  Constructed and sold six affordable homes  Constructed four new SRO rental units for persons with disabilities  Rehabilitated two owner-occupied homes Upcoming Challenges:  Securing funds to provide affordable, decent housing in a high land cost community despite decreasing CDBG and HOME funding Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 0.50 0.45 0.45 Staffing Level Change Summary: There are no staff increases/decreases; however there has been a realignment of duties following the combination of the Planning and Community Development and Housing and Inspection Services departments. Service Level Change Summary: Service levels have decreased due to a decrease in Federal funding which has reduced estimated owner occupied housing grant expenditures in fiscal year 2016. Financial Highlights: Federal funding has decreased from $688,241 in fiscal year 2012 to an estimated $431,620 in fiscal year 2016. Subsequently, budgeted expenditures levels have dropped from $594,330 to $551,612 from fiscal year 2015 to fiscal year 2016. 291 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Allocate grant and City funds to provide safe, decent, affordable housing for low-moderate income residents. Department Objective: Create/enhance suitable living environments and provide decent, affordable housing opportunities. Performance Measures: HOME Funds Only FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate Funds Spent $1,025,067 $864,797 $746,224 $698,443 $434,003 Local, State & Other Funds Leveraged $6,597,045 $3,184,232 $2,486,405 $1,425,994 $5,765,364 Housing Units Assisted 47 47 40 12 39 292 City of Iowa City Activity: HOME (610400)Fund: HOME Program (2110) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 22,721$ 21,922$ 22,340$ 21,922$ 22,340$ 22,340$ Intergovernmental Fed Intergovnt Rev 688,241 603,846 552,132 490,000 431,620 431,620 Other Financial Sources Loans 104,696 123,992 106,496 130,000 106,496 106,496 Total Revenues 815,658$ 749,760$ 680,968$ 641,922$ 560,456$ 560,456$ Expenditures: Personnel 89,092$ 66,139$ 60,424$ 42,228$ 44,948$ 46,296$ Services 737,960 673,503 618,606 550,235 506,664 516,797 Supplies - 1,795 - 1,867 - - Total Expenditures 827,052$ 741,437$ 679,030$ 594,330$ 551,612$ 563,094$ Personnel Services - FTE 2012 2013 2014 2015 2016 Associate Planner 0.50 0.25 0.30 0.30 0.30 Neighborhood Services Coord - - - 0.15 0.15 Community Development Coord 0.45 0.45 0.20 - - Total Personnel 0.95 0.70 0.50 0.45 0.45 Activity Summary 293 ROAD USE TAX FUND The Road Use Tax fund accounts for revenue sharing from state taxes related to transportation (road use taxes). Road use taxes include gasoline taxes, weight taxes, and license fees collected through a state and deposited into the Iowa Road Use Tax Fund (RUTF). After some off-the-top diversions, receipts into the RUTF are distributed according to a formula of 47.5 percent for the state primary road system, 24.5 percent for secondary county roads, 8 percent for farm-to-market county roads, and 20 percent for city streets. In 2008, an additional source of state revenue was established through legislation creating a separate “TIME-21” funding stream. This revenue is dedicated primarily to maintenance and construction of certain primary highways in the state (60 percent), but also of secondary roads (20 percent) and municipal streets (20 percent). The new revenue stream was created by changing certain vehicle registration fees and schedules and by increasing trailer and title fees. The road use tax funds are allocated to cities on a per capita basis. The population counts used for distribution are based on the U.S. Census Bureau figures, which are updated every ten years. The 2010 census was finalized in the summer of 2011 and resulted in an increase in the City’s population from 62,220 in 2000 to 67,862 in 2010. This result caused the City’s road use revenues to take a step-up during fiscal year 2012. The city use of these funds is restricted for street and storm sewer maintenance, repair, and construction. This includes engineering, street lighting, streets signs and signals, snow removal, street cleaning, right-of-way maintenance, and related activities. Road Use Tax Fund fund balance on June 30, 2014 was $4.54 million, an increase of 59.8% over the FY2013 year-end balance. FY15 projected cash balance is a 3.7% increase compared to FY14; FY16 projected cash balance represents a 3.2% increase over FY15 and is projected to end at $4.86 million. (1) FY15 and FY16 figures are estimates; FY12 is cash basis. 294 FY12-14 fund balance growth reflects the growth in the City’s share of the road use revenues as well as a change in how some capital projects are funded. Several projects funded through RUT that were moved to bonded projects are being returned to RUT funding in FY15 such as the ADA curb ramp program. In FY14, it was discovered that the City has been over-billed by Mid-American Energy for the street light operations. A refund of over $500,000 was received which boosted the ending fund balance significantly. Consequently, the street capital improvement program has been boosted starting in FY15 by increasing the annual asphalt overlay program from $642,665 to $930,812 each year and by adding the LED street light replacement to the program. These figures are reflected in the Transfers Out to the Capital Projects Fund. In addition, FY13 ending fund balance was adjusted upward by $361,578 due to the change in accounting method from cash basis to modified accrual basis. The adjustment primarily reflects the road use tax payment due at year-end from the State less outstanding wages and accounts payable. Revenue: The Road Use Tax fund revenue consists of state shared road use tax revenues, and of other miscellaneous revenues. In FY16, Iowa City road use tax revenue is projected to be over $6.7 million, a 1.94% increase over the FY15 estimated revenue. Road Use Tax revenues represent over 99% of the revenue in the Road Use Tax fund. Expenditures: FY16 budgeted expenditures excluding transfers out are a 3.85% increase from the FY15 estimated expenditures. This is primarily due to capital outlay of $100,000 for painting equipment replacement and the increased cost of salt for snow removal. Street maintenance is largest program funded by Road Use taxes followed by Traffic Engineering. 295 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 459,894$ 1,632,521$ 2,841,586$ 4,539,578$ 4,708,691$ 4,860,996$ Revenues: Intergovernmental Disaster Assistance -$ -$ 3,919$ -$ -$ -$ Other State Grants - 17,790 45,138 - - - Road Use Tax 6,447,020 6,508,053 6,744,663 6,616,545 6,744,663 6,744,663 Charges For Fees And Services Building & Devlpmt 19,489 26,345 22,735 26,345 22,735 22,735 Miscellaneous Misc Merchandise 2,188 3,179 2,041 3,179 2,041 2,041 Other Misc Revenue 34,816 36,563 35,879 11,691 25,188 25,038 Other Financial Sources Sale Of Assets - - - - - - Sub-Total Revenues 6,503,513 6,591,930 6,854,375 6,657,760 6,794,627 6,794,477 Transfers In: Transfers In-Govt Activities 416,369 425,659 405,477 390,883 396,370 408,261 Sub-Total Transfers In 416,369 425,659 405,477 390,883 396,370 408,261 Total Revenues & Transfers In 6,919,882$ 7,017,589$ 7,259,852$ 7,048,643$ 7,190,997$ 7,202,738$ Expenditures: Road Use Tax Administration 2,489$ 2,406$ 2,095$ 77,406$ 82,172$ 83,815$ Sidewalk Inspection 35,474 45,412 43,653 77,001 81,523 88,116 Traffic Engineering 1,570,987 1,485,931 782,966 1,441,637 1,417,669 1,345,880 Streets System Maintenance 3,607,748 3,557,587 3,873,283 4,028,272 4,259,217 4,325,370 Sub-Total Expenditures 5,216,698 5,091,336 4,701,997 5,624,316 5,840,581 5,843,182 Transfers Out: Capital Project Fund 222,785 790,627 561,617 950,000 915,000 1,715,000 Misc Transfers Out 307,772 288,139 298,247 305,214 283,111 291,134 Sub-Total Transfers Out 530,557 1,078,766 859,864 1,255,214 1,198,111 2,006,134 Total Expenditures & Transfers Out 5,747,255$ 6,170,102$ 5,561,861$ 6,879,530$ 7,038,692$ 7,849,316$ Fund Balance*, June 30 1,632,521$ 2,480,008$ 4,539,578$ 4,708,691$ 4,860,996$ 4,214,417$ Change in Accounting Method - 361,578 - - - - Adjusted Fund Balance*, June 30 1,632,521 2,841,586 4,539,578 4,708,691 4,860,996 4,214,417 Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,632,521$ 2,841,586$ 4,539,578$ 4,708,691$ 4,860,996$ 4,214,417$ % of Expenditures 28%46%82%68%69%54% *Fund Balance is Cash Balance for 2012, and July 1, 2013 City of Iowa City Road Use Tax (2200) Fund Summary 296 STREETS OPERATIONS The mission of the Streets Division is to provide a high quality driving surface on city streets and bridges during all seasons of the year, and to maintain and optimize traffic control to accommodate efficient and safe traffic movement. The division’s budget is organized into four activities: Road Use Tax Administration, Traffic Engineering, Streets System Maintenance, and Sidewalk Inspection. The Road Use Tax Fund accounts for the activity of the Streets Division. Road Use Tax Administration Road Use Tax Administration accounts for Road Use Tax receipts, receipt of the Streets Division’s portion of the Employee Benefits Levy, and costs associated with an annual audit and loss reserve payment. Sidewalk Inspection Iowa City is divided into ten geographical areas for sidewalk inspection. Each year, the sidewalks in one of 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 Traffic Engineering staff coordinate and maintain traffic signals and signage; traffic and pedestrian signs; traffic, bicycle, and pedestrian street painting; street lighting and poles. Streets System Maintenance Street crews provide maintenance and repair of the City’s concrete, asphalt, and brick streets; provide maintenance and repair to culverts, catch basins, and other City right of way property; street sweeping, leaf vacuuming, and snow plowing. HIGHLIGHTS  The Leaf Vacuum Program serves all Iowa City residences and businesses that are adjacent to public streets.  Streets in the downtown area are swept every Thursday evening into Friday morning during spring, summer, and fall seasons.  City alleys in the downtown area are swept every Monday morning during spring, summer, and fall seasons.  Response time to the majority of potholes reported during regular business hours is no more than two hours.  The Streets Division was able to assist with clearing debris and tree growth from bridges and box culverts throughout the City. 297 Recent Accomplishments:  Patched approximately 3,400 potholes and replaced 110 street panels in FY14  Leaf program picked up 761 loads totaling 2,093 tons in FY14  Replaced 3,614 street signs in FY14 to comply with Federal retro-reflectivity requirements.  Assisted with flood protection and flood cleanup activities during the 2014 flood.  Traffic Engineering staff successfully completed the one-way to two-way conversion of Governor St. from Bowery St. to Burlington St. In addition, traffic signals have been upgraded along Lower Muscatine Rd. and at the I80/Dubuque St. Interchange. Upcoming Challenges:  Limited road use tax revenues inhibit our ability to perform adequate preventive maintenance.  This deferred maintenance will result in poorer pavement quality and increased demand for patching and temporary repairs.  Automation of the leaf collection program.  Completing existing work assignments such as pavement repairs, leaf collection, and snow plowing at current resource levels.  Upgrading the Streets Division campus.  Converting City owned lighting to LED fixtures. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 29.65 29.65 29.15 Staffing Level Change Summary:  The Senior Clerk/Typist position was eliminated in fiscal year 2016 after becoming vacant in fiscal year 2015. Half of this position was charged to the Streets Operations and half to Refuse Collection. These duties are currently being filled by temporary staff. Service Level Change Summary:  No service levels changes are planned. Financial Highlights: The Streets Division has $20,000 for the purchase of a changeable electronic message board for traffic control, $17,000 for an additional end-loader bucket, and $5,000 for a skid steer broom attachment in the fiscal year 2016 budget. The fiscal year 2016 budget also includes $100,000 to replace line painting equipment and an increase of $45,000 for salt purchases due to expected higher prices, an increase of 20%. 298 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Complete Retro-reflectivity Standards Department Objective: Continue sign replacements Performance Measures: Signs Replaced Strategic Plan Goal: Healthy Neighborhoods & Enhanced Communication and Marketing Department Goal: Provide Street Sweeping/Cleaning of Public Streets and Leaf Removal to Residents & Businesses Department Objective: Efficiently Sweep & Clean Public Streets and Continue Leaf Vacuum Program Performance Measures: Dump Truck Loads of Sweeping Debris FY 2011 FY 2012 FY 2013 FY 2014 3,191 5,265 4,566 3,614 FY 2011 FY 2012 FY 2013 FY 2014 Number of Loads 274 277 189 339 Tons 2,192 2,216 1,512 2,712 299 Packer Truck Loads of Sweeping Debris Leaf Vacuum Pickup Season Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic Development Activities Department Goal: Provide Street Maintenance & Repairs Department Objective: Efficiently Maintain & Repair Public Streets Performance Measures: Input Measures: Materials Used Workload Measures FY 2011 FY 2012 FY 2013 FY 2014 Number of Loads 33 133 28 30 Tons 264 1,072 224 240 FY 2011 FY 2012 FY 2013 FY 2014 Number of Loads 445 672 663 761 Tons 1,335 2,016 1,989 2,093 FY 2011 FY 2012 FY 2013 FY 2014 5 Year Average Concrete (yards) 1,336.25 1,781.50 1,599.75 1,011 1,373.65 Asphalt (tons) 450.68 402.37 570.61 411.34 507.08 Rock (tons) 301.94 143.23 432.30 266.99 364.29 FY 2011 FY 2012 FY 2013 FY 2014 Potholes Patched 3,000 3,500 3,300 3,400 Street Panels – Removal/Replacement 120 160 200 110 300 City of Iowa City Activity: Road Use Tax Administration (710310)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Road Use Tax 6,447,020$ 6,508,053$ 6,744,663$ 6,616,545$ 6,744,663$ 6,744,663$ Transfers In-Govt Activities 416,369 425,659 405,477 390,883 397,570 408,261 Total Revenues & Transfers In 6,863,389$ 6,933,712$ 7,150,140$ 7,007,428$ 7,142,233$ 7,152,924$ Expenditures: Services 2,489$ 2,406$ 2,095$ 77,406$ 82,172$ 83,815$ Total Expenditures 2,489$ 2,406$ 2,095$ 77,406$ 82,172$ 83,815$ Activity: Sidewalk Inspection (710220)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Building & Devlpmt 19,489$ 26,345$ 22,735$ 26,345$ 22,735$ 22,735$ Miscellaneous Other Misc Revenue - - 150 - 150 - Total Revenues 19,489$ 26,345$ 22,885$ 26,345$ 22,885$ 22,735$ Expenditures: Personnel 12,328$ 9,939$ 9,587$ 16,263$ 16,264$ 16,752$ Services 4,878 2,125 2,830 5,588 4,859 4,956 Supplies 207 88 331 150 400 408 Capital Outlay 18,061 33,260 30,905 55,000 60,000 66,000 Total Expenditures 35,474$ 45,412$ 43,653$ 77,001$ 81,523$ 88,116$ Capital Outlay 2015 2016 Sidewalk And R.O.W. Repairs 55,000$ 60,000$ Total Capital Outlay 55,000$ 60,000$ Activity Summary Activity Summary 301 City of Iowa City Activity: Traffic Engineering (710320)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Miscellaneous Misc Merchandise 1,591$ 1,535$ 1,625$ 1,535$ 1,625$ 1,625$ Other Misc Revenue 6,732 24,321 8,014 275 8,014 8,014 Total Revenues 8,323$ 25,856$ 9,639$ 1,810$ 9,639$ 9,639$ Expenditures: Personnel 587,673$ 572,879$ 553,041$ 426,741$ 425,784$ 438,558$ Services 566,814 586,036 14,021 608,385 590,640 602,453 Supplies 282,248 200,891 146,604 286,511 181,245 184,870 Capital Outlay 134,252 126,125 69,300 120,000 220,000 120,000 Total Expenditures 1,570,987$ 1,485,931$ 782,966$ 1,441,637$ 1,417,669$ 1,345,880$ Personnel Services - FTE 2012 2013 2014 2015 2016 Asst Supt Streets/Solid Waste 0.50 0.50 0.50 0.50 0.50 Electrician - Traffic Eng 2.00 2.00 2.00 2.00 2.00 Electronics Tech/Traffic Eng 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Streets 0.50 0.50 0.50 0.50 0.25 Supt Streets/Solid Waste 0.15 0.15 0.15 0.15 0.15 Total Personnel 4.15 4.15 4.15 4.15 3.90 Capital Outlay 2015 2016 Painting Equipment -$ 100,000$ Traffic Signal Equipment 120,000 120,000 Total Capital Outlay 120,000$ 220,000$ Activity Summary 302 City of Iowa City Activity: Streets System Maintenance (710330)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Disaster Assistance -$ -$ 3,919$ -$ -$ -$ Other State Grants - 17,790 45,138 - - - Miscellaneous Misc Merchandise 597 1,644 416 1,644 416 416 Other Misc Revenue 28,084 12,242 27,715 11,416 17,024 17,024 Total Revenues 28,681$ 31,676$ 77,188$ 13,060$ 17,440$ 17,440$ Expenditures: Personnel 2,081,054$ 1,990,876$ 2,117,865$ 2,282,308$ 2,380,908$ 2,452,335$ Services 1,032,481 1,033,871 1,300,058 1,154,400 1,275,067 1,300,568 Supplies 489,075 530,155 422,477 533,064 561,242 572,467 Capital Outlay 5,138 2,685 32,883 58,500 42,000 - Total Expenditures 3,607,748$ 3,557,587$ 3,873,283$ 4,028,272$ 4,259,217$ 4,325,370$ Personnel Services - FTE 2012 2013 2014 2015 2016 Asst Supt Streets/Solid Waste 0.50 0.50 0.50 0.50 0.50 M. W. II - Signs 1.00 1.00 1.00 1.00 1.00 M.W. I - Streets 6.00 6.00 6.00 6.00 6.00 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 Mw III - Lead Sweeper Operator 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Streets 0.50 0.50 0.50 0.50 0.25 Sr M.W. - Streets 2.00 2.00 2.00 2.00 2.00 Supt Streets/Solid Waste 0.50 0.50 0.50 0.50 0.50 Total Personnel 25.50 25.50 25.50 25.50 25.25 Capital Outlay 2015 2016 Forklift (split 50% with Solid Waste division)12,500$ -$ End Loader Bucket - 17,000 Crack Sealing Broom - 5,000 Vibra plate tamper replacement (3)6,000 - Electronic Message Board - 20,000 Crack Seal Program 40,000 - Total Capital Outlay 58,500$ 42,000$ Activity Summary 303 OTHER SHARED REVENUE FUND This fund accounts for federal and state disaster and stimulus grants, including Jumpstart Iowa, Hazard Mitigation Grant Project (HMGP) Buyout, and Supplemental Community Development Block Grants (CDBG). Individual programs provide public assistance for business and residential flood recovery efforts, the acquisition and removal of properties within the flood plain, down payment assistance for owner-occupied affordable housing to replace the tax base lost from the buyout. Infrastructure projects related to flood protection include levees, water well head protection, and bridge and roadway elevation. The City of Iowa City’s role in the majority of grant programs is to manage pass-through grants and distribute them to Iowa City businesses and residents affected by the flood. Assistance Summary:  Buyout: 93 residential properties were acquired in the Park View Terrace and Taft Speedway neighborhoods with disaster recovery buyout grants. The HMGP Buyout has been closed out, and the CDBG Buyout will be closed out in 2013. Approximately $22 million in grant funds have been expended for property acquisition, demolition and relocation.  Residential Rehabilitation: 106 households received assistance from state Jumpstart and federal Jumpstart grants. Approximately $3.3 million in residential rehabilitation assistance was distributed.  Business Assistance: 79 businesses were assisted with either Jumpstart Business funds or Business Rental Assistance Program funds. Approximately $2.3 in business assistance has been distributed.  Single Family New Construction: 103 owner-occupied affordable housing units have been constructed and sold. The City expects to assist 38 additional properties through this program. Approximately $4.4 million has been expended for down payment assistance and an additional $1.6 million will be expended by the end of FY14.  Infrastructure: CDBG Public Infrastructure funding, management, and monitoring is being provided for the Wastewater Treatment Facility relocation, Rocky Shore Lift Station project, construction of the East Side Levee and West Side Levee projects, and flood proofing protection of the water well heads at the Water Treatment Facility site. Two temporary Associate Planners that were added after the 2008 flood to manage these flood recovery programs. These two positions are being eliminated in the fiscal year 2015 budget. No activity is budgeted for fiscal year 2016. 304 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (874,354)$ (1,283,445)$ (79,875)$ 63$ 63$ 63$ Revenues: Intergovernmental Other State Grants 5,956,946$ 3,179,010$ 833,364$ 3,150,000$ -$ -$ Sub-Total Revenues 5,956,946 3,179,010 833,364 3,150,000 - - Transfers In: Misc Transfers In 1,475 4,101 - - - - Sub-Total Transfers In 1,475 4,101 - - - - Total Revenues & Transfers In 5,958,421$ 3,183,111$ 833,364$ 3,150,000$ -$ -$ Expenditures: Community Development Grants: Hazard Mitigation Flood Buyout 661,283$ 5,513$ -$ -$ -$ -$ Jumpstart Business Rental Assistance 167,080 20,857 10,181 - - - Non-Hazard Mitigation Grant Buyout 4,539,931 1,436,473 37,437 - - - Supplemental CDBG - Res. Proj. Delivery 5,020 951,984 655,446 3,000,000 - - Supplemental CDBG - Residential 994,198 6,554 50,362 150,000 - - Total Expenditures 6,367,512$ 2,421,381$ 753,426$ 3,150,000$ -$ -$ Fund Balance*, June 30 (1,283,445)$ (521,715)$ 63$ 63$ 63$ 63$ Change in Accounting Method - 441,840 - - - - Adjusted Fund Balance*, June 30 (1,283,445) (79,875) 63 63 63 63 Restricted / Committed /Assigned - - - - - - Unassigned Balance (1,283,445)$ (79,875)$ 63$ 63$ 63$ 63$ % of Expenditures -20%-3%0%0%0%0% *Fund Balance is Cash Balance for 2012, and July 1, 2013 City of Iowa City Other Shared Revenue (2300) Fund Summary 305 City of Iowa City Activity: Community Development (610200)Fund: Other Shared Revenue (2300) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Other State Grants 5,956,946$ 3,179,010$ 833,364$ 3,150,000$ -$ -$ Misc Transfers In 1,475 4,101 - - - - Total Revenues & Transfers In 5,958,421$ 3,183,111$ 833,364$ 3,150,000$ -$ -$ Expenditures: Personnel 206,721$ 154,879$ 91,317$ -$ -$ -$ Services 1,317,096 951,412 651,372 3,150,000 - - Supplies 76 - - - - - Capital Outlay 4,843,619 1,315,090 10,737 - - - Total Expenditures 6,367,512$ 2,421,381$ 753,426$ 3,150,000$ -$ -$ Personnel Services - FTE 2012 2013 2014 2015 2016 Associate Planner 1.60 1.60 - - - Total Personnel 1.60 1.60 - - - Activity Summary 306 ENERGY EFFICIENCY & CONSERVATION BLOCK GRANT FUND The Energy Efficiency and Conservation Block Grant (EECBG) Program is a federally-funded initiative intended to spur deployment of the cleanest, most economical and reliable energy efficiency and conservation technologies across the country by providing funds to state and local governments for the development, promotion, implementation, and management of energy efficiency and conservation projects and/or programs. The City of Iowa City was awarded $692,300 in November, 2009, and the City use the funding to retrofit eight municipal buildings, advertise free residential energy audits, and employ one intern to track municipal utility usage. The fund is now being used as an inter-fund energy efficiency reimbursement program. The facilities and funds that received improvements through the grant (Phase I) will be repaying the fund annually based on the expected savings from the improvements. The first year of repayment is fiscal year 2014. Another round of improvements (Phase II) is budgeted for fiscal year 2015. A schedule of the cost of improvements (net of rebates), the annual savings, and payback period is presented is as follows: Facility/Project Net Cost Annual Savings Predicted Estimated Payback Period Phase I: Wastewater blower $253,266 $20,000 12.66 Wastewater lighting $60,511 $2,060 29.37 Water Detailed Studies $44,960 $10,000 4.50 Water Plant Lighting $168,941 $9,596 17.61 Mercer/Scanlon $91,789 $5,130 17.89 Rec Center $66,934 $3,492 19.17 Phase I Totals $686,401 $50,278 Phase II: City Hall lighting/controls $8,143 $13,732 0.59 Library lighting/controls $32,693 $8,288 3.94 Senior Center lighting/controls $31,427 $13,298 2.36 Transit lighting/motors $11,346 $3,366 3.37 Phase II Totals $83,609 $38,684 307 In fiscal year 2015, as part of the combination of the Community & Economic Development department and the Housing & Inspection Services department, a new Sustainability Services activity was established in the new Neighborhood & Development Services department in the General fund. The energy efficiency revolving loan activity was subsequently moved to the General Fund as part of the Sustainability Services activity for fiscal year 2015, and these loan activities can be found there as part of the fiscal year 2016 budget. 308 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (37,281)$ (33,138)$ (23,394)$ 48,924$ -$ -$ Revenues: Intergovernmental Federal Intergovernmental Revenue 406,169$ 36,075$ -$ -$ -$ -$ Miscellaneous Other Misc Revenue 24,617 64,176 72,318 - - - Total Revenues 430,786$ 100,251$ 72,318$ -$ -$ -$ Expenditures: Energy Eff Revolving Loan Fund -$ -$ -$ -$ -$ -$ Environmental Coordinator 17,913 22,634 - - - - Municipal Energy Conservation 408,580 67,873 - - - - Public Aware Midam Audit Prog 150 - - - - - Sub-Total Expenditures 426,643$ 90,507$ -$ -$ -$ -$ Transfers Out: Misc Transfers Out - - - 48,924 - - Sub-Total Transfers Out - - - 48,924 - - Total Expenditures & Transfers Out 426,643$ 90,507$ -$ 48,924$ -$ -$ Fund Balance*, June 30 (33,138)$ (23,394)$ 48,924$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (33,138)$ (23,394)$ 48,924$ -$ -$ -$ % of Expenditures -8%-26%0%0%0%0% *Fund Balance is Cash Balance for 2012, and July 1, 2013 City of Iowa City Energy Efficiency & Conservation Block Grant (2310) Fund Summary 309 City of Iowa City Activity: Energy Efficiency & Conserv. Block Grant (710450)Fund: Energy Eff & Cons Block Grant (2310) Division: Public Works Administration Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev 406,169$ 36,075$ -$ -$ -$ Miscellaneous Other Misc Revenue 24,617 64,176 72,318 - - - Total Revenues 430,786$ 100,251$ 72,318$ -$ -$ -$ Expenditures: Personnel 26,758$ 20,463$ -$ -$ -$ -$ Services 26,711 6,010 - - - - Supplies 61,488 112 - - - - Capital Outlay 311,686 63,922 - - - - Total Expenditures 426,643$ 90,507$ -$ -$ -$ -$ Activity Summary 310 UNIVERCITY NEIGHBORHOOD PARTNERSHIPS FUND The UniverCity Neighborhood Partnership program is a collaboration between the City and the University of Iowa. The program purchases rental homes in designated neighborhoods, restores them to single-family homes, and then sells them to income- qualifying families. The property renovations are to be between $40,000 and $50,000, and the University provides down payment assistance to University employees. Local lenders provide low- interest loans for the purchase of properties. Homebuyers who are selected to purchase one of the homes will pay the original acquisition price plus loan and carrying costs, which may include interest for the time that the property is held in City ownership, recording fee for construction loan mortgage, mowing and snow removal, utilities, real estate taxes, and insurance. The cost of renovations will NOT be passed on to the homebuyers so long as the homebuyers retain ownership of the property as their primary residence for seven years. In addition, all homes must be maintained as owner- occupied housing and affordable housing for twenty years. The program began in fiscal year 2010 when the City initially received $1.25 million through the State of Iowa I-JOBS program. The first ‘round’ of the UniverCity program (using I-JOBS funds) renovated 26 homes. The program was moved to the General Fund in fiscal year 2013 which included funds for four homes. The program was expanded in fiscal year 2014 with funds for 12 homes (including 2 funded through the Housing Authority) and was continued at that level again in fiscal year 2015. In fiscal year 2016, the number of homes has been reduced to two. The 2016 budget information for this program can be found as part of the Community Development division of the Neighborhood and Development Services department in the General Fund. 311 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (138,789)$ (342,856)$ (2,645)$ -$ -$ -$ Revenues: Intergovernmental Other State Grants 875,856$ -$ -$ -$ -$ -$ Miscellaneous Contrib & Donations 6,076 (41,750) - - - - Other Misc Revenue 5,535 844 - - - - Other Financial Sources Loans 1,395,405 270,538 - - - - Sale Of Assets 2,255,519 1,054,403 - - - - Sub-Total Revenues 4,538,391 1,284,035 - - - - Transfers In: Misc Transfers In 77,387 8,657 2,098 - - - Sub-Total Transfers In 77,387 8,657 2,098 - - - Total Revenues & Transfers In 4,615,778$ 1,292,692$ 2,098$ -$ -$ -$ Expenditures: Univercity Neighborhood Partnership 4,819,845$ 950,383$ (547)$ -$ -$ -$ Total Expenditures 4,819,845$ 950,383$ (547)$ -$ -$ -$ Fund Balance*, June 30 (342,856)$ (547)$ -$ -$ -$ -$ Change in Accounting Method - (2,098) - - - - Adjusted Fund Balance*, June 30 (342,856) (2,645) - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (342,856)$ (2,645)$ -$ -$ -$ -$ % of Expenditures -7%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City UniverCity Neighborhood Partnership (2315) Fund Summary 312 City of Iowa City Activity: Community Development (610200)Fund: UniverCity Neighborhood Partnership (2315) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Other State Grants 875,856$ -$ -$ -$ -$ -$ Miscellaneous Contrib & Donations 6,076 (41,750) - - - - Other Misc Revenue 5,535 844 - - - - Other Financial Sources Loans 1,395,405 270,538 - - - - Sale Of Assets 2,255,519 1,054,403 - - - - Misc Transfers In 77,387 8,657 - - - - Total Revenues & Transfers In 4,615,778$ 1,292,692$ -$ -$ -$ -$ Expenditures: Personnel 74,974$ 8,854$ -$ -$ -$ -$ Services 152,758 35,967 (547) - - - Supplies 4,796 24 - - - - Capital Outlay 2,211,412 - - - - - Other Financial Uses 2,375,905 905,538 - - - - Total Expenditures 4,819,845$ 950,383$ (547)$ -$ -$ -$ Personnel Services - FTE 2012 2013 2014 2015 2016 Housing Rehab Specialist 0.20 0.20 - - - Total Personnel 0.20 0.20 - - - Activity Summary 313 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. Estimated revenues and transfers-in in fiscal year 2015 are 5.3% lower than the actual fiscal year 2014 due to a decrease in state grant funds. Budgeted revenues and transfers-in for fiscal year 2016 is expected to decrease another 6.3% from fiscal year 2015 due to a budgeted decrease in operating expenditures of the MPOJC and subsequently lower contributions from member entities. Fund balance in the MPO fund has been fairly stable since fiscal year 2012 through ranging from $140,937 to $175,429. The fund balance as a percentage of expenditures ranges from 21% in fiscal year 2012 to 29% in fiscal year 2016. An adjustment to fund balance is presented in fiscal year 2013 for the City’s change from cash basis accounting to modified accrual basis of accounting. The downward adjustment of $11,561 primarily represents wages and accounts payable at year-end. 314 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 73,576$ 140,937$ 130,144$ 170,860$ 151,439$ 175,429$ Revenues: Intergovernmental Local 28E Agreements 140,761$ 121,772$ 119,462$ 137,045$ 99,281$ 102,031$ Other State Grants 177,449 175,000 235,061 185,000 215,249 221,211 Miscellaneous Other Misc Revenue 1,616 20,627 17,231 1,500 17,231 17,231 Sub-Total Revenues 319,826 317,399 371,754 323,545 331,761 340,473 Transfers In: Transfer-In from General Fund and RUT 408,688 327,286 343,297 353,596 302,554 310,935 Sub-Total Transfers In 408,688 327,286 343,297 353,596 302,554 310,935 Total Revenues & Transfers In 728,514$ 644,685$ 715,051$ 677,141$ 634,315$ 651,408$ Expenditures: Metro Planning Org of Johnson County 661,153$ 643,917$ 674,335$ 696,562$ 610,325$ 627,273$ Total Expenditures 661,153$ 643,917$ 674,335$ 696,562$ 610,325$ 627,273$ Fund Balance*, June 30 140,937$ 141,705$ 170,860$ 151,439$ 175,429$ 199,565$ Change in Accounting Method - (11,561) - - - - Adjusted Fund Balance*, June 30 140,937 130,144 170,860 151,439 175,429 199,565 Restricted / Committed /Assigned - - - - - - Unassigned Balance 140,937$ 130,144$ 170,860$ 151,439$ 175,429$ 199,565$ % of Expenditures 21%20%25%22%29%32% *Fund Balance is Cash Balance for 2012, and July 1, 2013 City of Iowa City Metro Planning Organization of Johnson County (2350) Fund Summary 315 METROPOLITAN PLANNING ORGANIZATION (MPO) OF JOHNSON COUNTY OPERATIONS It is the mission of the Metropolitan Planning Organization (MPO) of Johnson County to fulfill state and federal requirements necessary and beneficial to receive state and federal transportation capital and operating funds; to conduct transportation and traffic studies related to public and private development projects; to provide traffic data collection and analysis services, prepare and administer transportation-related grants; and serve as a body for regional policy and project-related discussions. Metropolitan Planning Organization (MPO) designations are made by the Governor of the State of Iowa. The MPO of Johnson County services the Iowa City Urbanized Area, which includes Iowa City, Coralville, North Liberty, Tiffin, University Heights, and the University of Iowa. The MPO coordinates planning efforts for all of Johnson County in: transportation planning, data collection and analysis, and assistance to small communities. Member agencies outside of the Iowa City Urbanized Area include Johnson County, Hills, Lone Tree, Oxford, Shueyville, Solon, and Swisher. The Transportation Planning Division fulfills federal requirements involving the transportation planning process in order to maintain eligibility for grant programs through the Federal Transit Administration (FTA) and Federal Highway Administration (FHWA). The "3-C" transportation planning process consists of a comprehensive, coordinated and continuing planning effort for all modes of transportation. Projects include short- and long-range transportation development plans, corridor studies, intersection analyses, survey reports, and review of development projects. The Transportation Planning Division also prepares state and federal grant applications and fulfills the associated administration and regulation compliance. In past years, the MPO has also facilitated discussion on regional issues including a fire protection mutual aid agreement, joint animal control facilities, a Joint Emergency Communications Center, and affordable housing issues. Although funding is received from all MPO members, the MPO is organized under the City of Iowa City. Through a 28(E) agreement, staff provides assistance to the other members of MPOJC. This provides for cost-effective sharing of clerical, accounting, office space and vehicle pool expenditures. Recent Accomplishments:  Completion of the FY14 MPOJC Transportation Planning Work Program & adoption of the FY15 Work Program  Completion of an Update to the 2007 Affordable Housing Market Analysis for the Iowa City Metro Area  Acceptance of the FY14-18 MPOJC Passenger Transportation Plan  Completion of Iowa City Transit FTA Triennial Review – Planning and reporting 316 Upcoming Challenges:  Revising the MPOJC Long Range Transportation Plan  Updating the MPOJC Metro Area Bike Master Plan  Allocation of MPOJC Surface Transportation Program and Transportation Alternative program funds Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 5.60 4.60 4.70 Staffing Level Change Summary: The FY16 staffing level shows a 0.1 increase in total FTE’s from FY2015 (and a decrease of 0.90 FTE from FY14) - bringing the total to 4.70 FTE. This change is a result of a reorganization of MPO staff; reallocating 0.40 FTE from an existing Engineering Technician position that is no longer necessary and adding a 0.50 FTE Associate Planner position to the MPO (thereby increasing the net total staff level 0.10 FTE). The reorganization is necessary for the MPO as the Engineering Technician position has become duplicative with recent advances in GIS technology and the addition of an enterprise license whereby all MPO staff has access to GIS software. The reallocation of the 0.40 FTE and the additional 0.10 FTE will allow the MPO to add a half-time Associate Planner position necessary to ‘backfill’ part of the 1.0 FTE Associate Planning position that was eliminated in FY15. Service Level Change Summary: With the reorganization of MPO staff and addition of 0.10 FTE from FY15, it is anticipated that we can provide the same level of service provided in FY14 with a net reduction of 0.90 FTE from FY14. Financial Highlights: The FY16 MPO budget is largely the same as the approved FY15 budget. The FY16 budget shows significant decreases in software and minor equipment appropriations and an increase in funds for consultant services. The increase in appropriations for consultant services will work in parallel with the MPO staff reorganization and allow flexibility to hire consultants for specific traffic engineering projects. The reorganization of staff and periodic use of consultants will ensure that service levels remain constant. 317 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods, A Strong Urban Core, Strategic Economic Development Activities, A Solid Financial Foundation, & Enhanced Communication and Marketing Department Goal: Provide transportation (traffic, transit, bicycle and pedestrian) planning services including data collection, analysis, grant application and administration, development review, long range planning, traffic studies, traffic modeling, coordination with other local governments and the University of Iowa and other services. Department Objective: Provide these necessary services that are beneficial for the area to continue to receive federal transportation funding, including transit capital and operations funds, streets and trails infrastructure funds and discretionary grant funds, to help improve residents’ lives in the community. Performance Measures: Federal and State Requirements: Following are formal documents required to be completed and approved by the Federal Highway Administration, Federal Transit Administration and/or Iowa Department of Transportation. MPO staff provide planning, programming, and administrative efforts to complete these documents to ensure that Iowa City remains eligible to receive federal transportation funding, including transit capital and operation funds, streets and trails infrastructure funds, and discretionary grant funds. FY 2011 FY 2012 FY 2013 FY 2014 Long Range Transportation Plan (required every 5 yrs.)  Transportation Planning Work Program     Passenger Transportation Plan     Transportation Improvement Program     318 Grant Awards Received for Iowa City: Grant awards are pursued to help fund and achieve Iowa City’s Capital Improvements Program priorities. *Includes all planning and legal documents, grant preparation and administration, and IDOT/FTA reporting Work orders for signage and traffic control: The majority of work orders are for signage and changes to traffic control in response to citizen and neighborhood requests, and are based on an evaluation and/or data collection to ensure consistency with traffic sign rules and regulations. Work orders are typically consistent with neighborhood stabilization efforts. FY 2011 FY 2012 FY 2013 FY 2014 $1,200,000 RECAT grant for Trueblood Park $200,000 REAP grant for Iowa River Trail $1,900,000 RISE Grant for Moss Ridge Road $200,000 Traffic Safety Grant for Burlington St/Clinton St $200,000 REAP grant for Trueblood Park $60,000 for Urban Waters Grant $6,000,000 MPO/STP funds for Gateway Project (multiple years) $500,000 Traffic Safety Grant for Burlington St Median $1,218,202 Federal Transit Grant for Iowa City Transit* $441,000 State Trails Grant – Dubuque Street Ped. Bridge $1,211,970 Federal Transit Grant for Iowa City Transit* $50,000 US EPA Grant for Riverfront Crossings Park $50,000 DNR Low Head Dam grant $50,000 Iowa DNR Grant for Iowa River Dam Safety $152,000 Iowa Great Places Grant $1,400,381 Federal Transit Grant for Iowa City Transit* $2,400,000 MPO/STP funds for First Ave Grade Separation $1,262,652 Federal Transit Grant for Iowa City Transit* FY 2011 FY 2012 FY 2013 FY 2014 49 53 53 44 319 Traffic Counts: The MPO/Transportation Planning Division conducts a traffic count program to evaluate and inform design decisions; re-time traffic signals; assist with the evaluation of development proposals; address neighborhood concerns; update data into the traffic model; and to provide information to realtors and developers seeking to invest in Iowa City. Formal Studies: Formal studies include reports and evaluations for which significant documentation is required due to policy and/or funding decisions being made based on the information. Formal studies include significant staff time due to data collection, analysis, report preparation, and (depending on the study) public involvement. Formal studies differ from ‘work orders’ in that a formal report is published. FY 2011 FY 2012 FY 2013 FY 2014 Traffic volume, intersection & speed counts 24 22 17 20 Peak-hour intersection counts 88 71 90 87 In Iowa City FY 2011 FY 2012 FY 2013 FY 2014 Neighborhood Study 2 1 0 2 Corridor Study 4 2 4 4 Bike and Ped. Study 2 2 2 5 All-Way Stop Study 2 1 7 3 Signal Warrant Study 1 3 4 3 Traffic Calming Study 1 4 1 0 Speed Study 2 1 1 3 Trip Generation Study 1 0 0 2 320 City of Iowa City Activity: Metro Planning Org of Jo Co (610810)Fund: Metro Planning Org Of Johnson Cnty (2350) Division: Metro Planning Org of Jo Co (610810)Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Local 28E Agreements 140,761$ 121,772$ 119,462$ 137,045$ 99,281$ 102,031$ Other State Grants 177,449 175,000 235,061 185,000 215,249 221,211 Miscellaneous Other Misc Revenue 1,616 20,627 17,231 1,500 17,231 17,231 Transfer-In from General Fund and RUT 408,688 327,286 343,297 353,596 302,554 310,935 Total Revenues & Transfers In 728,514$ 644,685$ 715,051$ 677,141$ 634,315$ 651,408$ Expenditures: Personnel 554,654$ 533,160$ 555,415$ 566,707$ 474,113$ 488,336$ Services 95,824 98,997 108,797 112,379 127,575 130,127 Supplies 10,675 11,760 10,123 17,476 8,637 8,810 Total Expenditures 661,153$ 643,917$ 674,335$ 696,562$ 610,325$ 627,273$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 0.20 0.20 0.20 0.20 0.20 Associate Planner 4.00 4.00 4.00 3.00 3.50 Engineering Technician *0.40 0.40 0.40 0.40 - Human Services Coordinator 1.00 - - - - JCCOG Director 1.00 - - - - MPO Director - 1.00 1.00 1.00 1.00 Total Personnel 6.60 5.60 5.60 4.60 4.70 * Position to be eliminated on 12-31-15 Activity Summary 321 EMPLOYEE BENEFITS FUND This fund accounts for annual employee benefit costs for the General Fund and a share of Road Use Tax employees. Costs include health, dental, life and disability insurance; employer-share FICA and IPERS retirement contributions; Chapter 411 Police and Fire retirement contributions, accidental disability and on-the-job injury medical claims; and workers compensation insurance. Legal authority for the fund is established by two sections code. Iowa State Code chapter 386.6.1 provides authority for municipalities to establish a fund for the purpose of “accounting for pension and related employee benefit funds as provided by the City Finance Committee”, while also providing the authority to levy a tax in the amount necessary to meet these obligations. Chapter 545.4 of the Administrative Code of Iowa provides the City Finance Committee’s definition of eligible benefits and how they are must be accounted for. During the 2009 legislative session, a bill was passed amending section 411.l6(5)(c)(2) of the Iowa State Code. This amendment added a presumption for police and fire personnel, that any infectious disease and/or cancer is presumed to have been contracted during the performance of the duties, placing fiduciary responsibility for all related medical claims upon the employer. As with other accidental disability and on- the-job medical claims, cash reserves will be utilized to prevent a spike in the tax levy in any given year from such claims. For this reason, cash balance is recommended to be twenty-five percent (25%) of total fund expenditures and transfers out. The fund’s cash balances versus expenditures including transfers out since fiscal year 2012 are as follows: FY2012 FY2013 FY2014 FY2015 FY2016 Actual Actual Actual Revised Budget Expenditures plus transfers out 10,854,997$ 9,747,519$ 9,887,822$ 9,933,959$ 10,340,806$ Fund Balance * 1,773,124$ 1,791,164$ 1,713,207$ 1,494,118$ 1,634,273$ Percentage 16.33% 18.38% 17.33% 15.04% 15.80% * FY2012 ending fund balance is cash balance. The City converted its budget basis in fiscal year 2014 to modified accrual from cash basis. An adjustment to the fiscal year 2013 ending fund balance was made which increased the Employee Benefits fund balance by $75,745. This increase primarily reflects taxes receivable at year-end. The Employee Benefits property tax levy for fiscal year 2015 was $2.96331 per $1,000 of valuation. For fiscal year 2016, this levy is being reduced to $3.11331 per $1,000 of valuation. 322 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 2,477,999$ 1,773,124$ 1,791,164$ 1,713,207$ 1,494,118$ 1,634,273$ Revenues: Property Taxes 9,767,404$ 9,262,912$ 9,356,929$ 9,088,654$ 9,652,480$ 9,652,480$ Delinquent Property Taxes 242 633 864 - - - Other City Taxes 183,360 163,781 159,183 153,182 157,935 157,935 Intergovernmental Property Tax Credits - - - 181,337 383,367 383,367 State 28E Agreements 197,366 256,655 281,548 289,994 287,179 287,179 Miscellaneous Other Misc Revenue 1,750 5,833 11,341 1,703 - - Total Revenues 10,150,122$ 9,689,814$ 9,809,865$ 9,714,870$ 10,480,961$ 10,480,961$ Expenditures: General Government Employee Benefits 358,038$ 353,125$ 359,450$ 343,127$ 367,313$ 375,188$ Public Safety Employee Benefits 494,968 263,477 354,640 652,590 584,226 595,911 Sub-Total Expenditures 853,006 616,602 714,090 995,717 951,539 971,098 Transfers Out: Empl Benefits Levy to Gen Fund & RUT 10,001,991 9,130,917 9,173,732 8,938,242 9,389,267 9,401,158 Sub-Total Transfers Out 10,001,991 9,130,917 9,173,732 8,938,242 9,389,267 9,401,158 Total Expenditures & Transfers Out 10,854,997$ 9,747,519$ 9,887,822$ 9,933,959$ 10,340,806$ 10,372,256$ Fund Balance*, June 30 1,773,124$ 1,715,419$ 1,713,207$ 1,494,118$ 1,634,273$ 1,742,978$ Change in Accounting Method - 75,745 - - - - Adjusted Fund Balance*, June 30 1,773,124 1,791,164 1,713,207 1,494,118 1,634,273 1,742,978 Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,773,124$ 1,791,164$ 1,713,207$ 1,494,118$ 1,634,273$ 1,742,978$ % of Expenditures 16%18%17%15%16%17% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Employee Benefits (2400) Fund Summary 323 City of Iowa City Activity: General Government Employee Benefits (310640)Fund: Employee Benefits (2400) Division: Finance Administration Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes 9,767,404$ 9,262,912$ 9,356,929$ 9,088,654$ 9,652,480$ 9,652,480$ Delinquent Property Taxes 242 633 864 - - - Other City Taxes 183,360 163,781 159,183 153,182 157,935 157,935 Intergovernmental Property Tax Credits - - - 181,337 383,367 383,367 Total Revenues 9,951,006$ 9,427,326$ 9,516,976$ 9,423,173$ 10,193,782$ 10,193,782$ Expenditures: Personnel 64,526$ 50,905$ 49,554$ 51,115$ 52,828$ 54,413$ Services 293,512 302,220 309,896 292,012 314,485 320,775 Total Expenditures 358,038$ 353,125$ 359,450$ 343,127$ 367,313$ 375,188$ Personnel Services - FTE 2012 2013 2014 2015 2016 Administrative Secretary 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 Activity: Public Safety Employee Benefits (310650 - 310660)Fund: Employee Benefits (2400) Division: Finance Administration Department: Finance 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental State 28E Agreements 197,366$ 256,655$ 281,548$ 289,994$ 287,179$ 287,179$ Miscellaneous Other Misc Revenue 1,750 5,833 11,341 1,703 - - Total Revenues 199,116$ 262,488$ 292,889$ 291,697$ 287,179$ 287,179$ Expenditures: Services 494,968$ 263,477$ 354,640$ 652,590$ 584,226$ 595,911$ Total Expenditures 494,968$ 263,477$ 354,640$ 652,590$ 584,226$ 595,911$ Activity Summary Activity Summary 324 PENINSULA APARTMENTS FUND In 2003, City Council voted to support the development of affordable housing by committing to the construction of 17 housing units in conjunction with The Housing Fellowship. The City, under the management of the Iowa City Housing Authority, a division of the Department of Housing and Inspection Services (HIS), owns and operates seven (7) of the rental units. The remaining ten (10) units are owned and operated by The Housing Fellowship. This fund accounts for the operation of the seven units owned by the Housing Authority. Funding for the project included an Economic Development Grant, CDBG funds, and HOME funds. In addition, general obligation bonds were issued to finance a $410,000 loan to The Housing Fellowship and a $256,000 internal loan to the Housing Authority. The internal loan payments are accounted for in this fund. Both of these loans are payable to the City’s Debt Service Fund. The outstanding balance owed to the Debt Service fund from the Peninsula Apartments fund at June 30, 2015 will be $151,618. Also as part of the financing structure, The Housing Fellowship issued an interest-only loan to the Housing Authority for $210,784 for the Peninsula Apartments. The repayment of the full principal balance will be due in a balloon payment in fiscal year 2025. These interest-only payments are accounted for in this fund. Revenue: Rental income is projected at $70,119 in FY2016, an increase of 15.8% from the estimated FY2015 total. Fund Balance: The FY2016 ending fund balance is projected at $117,653. Cash balance will be allowed to increase until reaching $210,784. This is the amount of a lump sum payment which is due in FY2025 as part of the original financing for this project. 325 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 57,683$ 71,515$ 71,949$ 91,406$ 95,740$ 117,653$ Revenues: Use Of Money And Property Rents 58,883$ 60,559$ 70,119$ 60,559$ 70,119$ 71,521$ Miscellaneous Other Misc Revenue 80 - - - - - Total Revenues 58,963$ 60,559$ 70,119$ 60,559$ 70,119$ 71,521$ Expenditures: Housing Authority Property Management 45,131$ 55,036$ 50,662$ 56,225$ 48,206$ 49,269$ Total Expenditures 45,131$ 55,036$ 50,662$ 56,225$ 48,206$ 49,269$ Fund Balance*, June 30 71,515$ 77,038$ 91,406$ 95,740$ 117,653$ 139,905$ Change in Accounting Method - (5,089) - - - - Adjusted Fund Balance*, June 30 71,515 71,949 91,406 95,740 117,653 139,905 Restricted / Committed /Assigned 4,474 - - - - - Unassigned Balance 67,041$ 71,949$ 91,406$ 95,740$ 117,653$ 139,905$ % of Expenditures 149%131%180%170%244%284% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Peninsula Apartments (2510) Fund Summary 326 City of Iowa City Activity: Housing Authority (490100)Fund: Peninsula Apartments (2510) Division: Housing Authority (490100)Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 58,883$ 60,559$ 70,119$ 60,559$ 70,119$ 71,521$ Miscellaneous Other Misc Revenue 80 - - - - - Total Revenues 58,963$ 60,559$ 70,119$ 60,559$ 70,119$ 71,521$ Expenditures: Services 32,697$ 43,571$ 38,781$ 43,913$ 35,447$ 36,510$ Supplies 28 - - - - - Capital Outlay 1,343 - - - - - Other Financial Uses 11,063 11,465 11,881 12,312 12,759 12,759 Total Expenditures 45,131$ 55,036$ 50,662$ 56,225$ 48,206$ 49,269$ Activity Summary 327 TAX INCREMENT FINANCING FUNDS Tax Increment Financing (TIF) Districts have been established in various locations in Iowa City to encourage economic development. TIF revenues are used to repay debt incurred for specific projects and to pay property tax rebates on increased valuation per development-specific agreements within the districts. As TIF agreements expire and/or their legal requirements are satisfied, tax revenue generated by the incremental valuation (increase in property values for the district since it was established) is distributed to all taxing authorities. The objective of Iowa City’s TIF capacity is to provide gap financing for development projects which meet the adopted goals and criteria of the respective TIF district. The City has established twelve TIF districts. The table below presents debt that has been certified against the City’s TIF districts and their respective collections to repay those debts. Not presented in the budget are the Industrial Park Road, 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 TIF Debt Certified 12/1/14 Estimated TIF Receipts FY15 Estimated TIF Receipts FY16 Estimated TIF Debt 6/30/2016 2603 - City-University I 3,566,299$ 1,146,119$ 511,289$ 496,283$ 3,704,846$ 2604 - Sycamore & 1st Ave 1,011,142 1,750,000 79,302 373,676 2,308,164 2607 - Scott 6 Industrial 1,678,274 4,386 - - 1,682,660 2608 - Heinz Road - 170,323 - 42,823 127,500 2613 - Moss Green Village * 2,161,102 - - 2,161,102 2614 - Towncrest Area 2,332,787 (93,370) 40,892 86,459 2,112,066 2615 - Riverside Drive 21,141 20,885 21,141 20,885 - Total 10,770,745$ 2,998,343$ 652,624$ 1,020,126$ 12,096,338$ * Has not been certified yet 328 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 657,482$ (75,855)$ 2,129$ 19,664$ 6,073$ 6,073$ Revenues: TIF Revenues 838,766$ 376,192$ 434,670$ 652,624$ 1,020,126$ 1,089,439$ Use Of Money And Property Interest Revenues 720 287 - - - - Other Financing Sources Sale of Assets - 31,795 - - - - Sub-Total Revenues 839,486 408,274 434,670 652,624 1,020,126 1,089,439 Transfers In: Transfers In - 36,150 113 - - - Sub-Total Transfers In - 36,150 113 - - - Total Revenues & Transfers In 839,486$ 444,424$ 434,783$ 652,624$ 1,020,126$ 1,089,439$ Expenditures By Urban Renewal Area: Highway 6 Industrial Park 129,725$ -$ 1,604$ -$ -$ -$ City-University I 267,073 6,050 - - - - Sycamore & 1st Ave 34,355 - - - - - Northgate Corporate Park - - 8,496 - - - Scott 6 Industrial 3,104 1,048 - - - - Heinz Road 126,834 - 135,361 13,591 42,500 42,500 Moss Green Village 8,134 - (142) - - - Riverside Drive 108 - - - - - Sub-Total Expenditures 569,333 7,098 145,319 13,591 42,500 42,500 Transfers Out: TIF Capital Transfers Out 1,003,490 94,612 271,929 652,624 977,626 1,046,939 Sub-Total Transfers Out 1,003,490 94,612 271,929 652,624 977,626 1,046,939 Total Expenditures & Transfers Out 1,572,823$ 101,710$ 417,248$ 666,215$ 1,020,126$ 1,089,439$ Fund Balance*, June 30 (75,855)$ 266,859$ 19,664$ 6,073$ 6,073$ 6,073$ Change in Accounting Method - (264,730) - - - - Adjusted Fund Balance*, June 30 (75,855) 2,129 19,664 6,073 6,073 6,073 Restricted / Committed /Assigned - - - - - - Unassigned Balance (75,855)$ 2,129$ 19,664$ 6,073$ 6,073$ 6,073$ % of Expenditures -5%2%5%1%1%1% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Tax Increment Financing (2601 - 2615) Fund Summary 329 City of Iowa City 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 18,317$ 18,442$ 1,604$ -$ -$ -$ Revenues: TIF Revenues 129,725$ 106,165$ -$ -$ -$ -$ Use Of Money And Property Interest Revenues 125 141 - - - - Total Revenues 129,850$ 106,306$ -$ -$ -$ -$ Expenditures: TIF Administration 129,725$ -$ 1,604$ -$ -$ -$ Total Expenditures 129,725$ -$ 1,604$ -$ -$ -$ Fund Balance*, June 30 18,442$ 124,748$ -$ -$ -$ -$ Adjustments to Cash/Non-Cash Asset/Liab - - - - - - Change in Accounting Method - (123,144) - - - - Adjusted Fund Balance*, June 30 18,442 1,604 - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 18,442$ 1,604$ -$ -$ -$ -$ % of Expenditures 14%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 86,963$ (180,237)$ (26,214)$ 1,102$ 1,102$ 1,102$ Revenues: TIF Revenues -$ 128,072$ 290,263$ 511,289$ 496,283$ 511,804$ Use Of Money And Property Interest Revenues (127) (284) - - - - Other Financing Sources Sale of Fixed Assets - 31,795 - - - - Total Revenues (127)$ 159,583$ 290,263$ 511,289$ 496,283$ 511,804$ Expenditures: TIF Administration 267,073$ 6,050$ -$ -$ -$ -$ Transfers Out: TIF Capital Transfers Out - - 262,947 511,289 496,283 511,804 Total Expenditures & Transfers Out 267,073$ 6,050$ 262,947$ 511,289$ 496,283$ 511,804$ Fund Balance*, June 30 (180,237)$ (26,704)$ 1,102$ 1,102$ 1,102$ 1,102$ Change in Accounting Method - 490 - - - - Adjusted Fund Balance*, June 30 (180,237) (26,214) 1,102 1,102 1,102 1,102 Restricted / Committed /Assigned - - - - - - Unassigned Balance (180,237)$ (26,214)$ 1,102$ 1,102$ 1,102$ 1,102$ % of Expenditures -67%-433%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 Highway 6 Industrial Park (2601) Fund Summary City-University Project I (2603) Fund Summary 330 City of Iowa City 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 549,470$ 94,382$ -$ -$ -$ -$ Revenues: TIF Revenues 582,207$ 22$ -$ 79,302$ 373,676$ 373,676$ Use Of Money And Property Interest Revenues 550 208 - - - - Total Revenues 582,757$ 230$ -$ 79,302$ 373,676$ 373,676$ Expenditures: TIF Administration 34,355$ -$ -$ -$ -$ -$ Transfers Out: TIF Capital Transfers Out 1,003,490 94,612 - 79,302 373,676 373,676 Total Expenditures & Transfers Out 1,037,845$ 94,612$ -$ 79,302$ 373,676$ 373,676$ Fund Balance*, June 30 94,382$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 94,382$ -$ -$ -$ -$ -$ % of Expenditures 9%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 8,455$ 8,473$ 8,496$ -$ -$ -$ Revenues: Use Of Money And Property Interest Revenues 18$ 23$ -$ -$ -$ -$ Total Revenues 18$ 23$ -$ -$ -$ -$ Expenditures: TIF Administration -$ -$ 8,496$ -$ -$ -$ Total Expenditures -$ -$ 8,496$ -$ -$ -$ Fund Balance*, June 30 8,473$ 8,496$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 8,473$ 8,496$ -$ -$ -$ -$ % of Expenditures 0%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 Sycamore & 1st Avenue (2604) Fund Summary Northgate Corporate Park (2606) Fund Summary 331 City of Iowa City 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 9,201$ 6,111$ 5,079$ 5,079$ 5,079$ 5,079$ Revenues: Use Of Money And Property Interest Revenues 14$ 16$ -$ -$ -$ -$ Total Revenues 14$ 16$ -$ -$ -$ -$ Expenditures: TIF Administration 3,104$ 1,048$ -$ -$ -$ -$ Total Expenditures 3,104$ 1,048$ -$ -$ -$ -$ Fund Balance*, June 30 6,111$ 5,079$ 5,079$ 5,079$ 5,079$ 5,079$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 6,111$ 5,079$ 5,079$ 5,079$ 5,079$ 5,079$ % of Expenditures 197%485%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 13,269$ 13,409$ 13,591$ 13,591$ -$ -$ Revenues: TIF Revenues 126,834$ 141,933$ 135,361$ -$ 42,823$ 42,500$ Use Of Money And Property Interest Revenues 140 183 - - - - Total Revenues 126,974$ 142,116$ 135,361$ -$ 42,823$ 42,500$ Expenditures: TIF Administration 126,834$ -$ 135,361$ 13,591$ 42,500$ 42,500$ Total Expenditures 126,834$ -$ 135,361$ 13,591$ 42,823$ 42,500$ Fund Balance*, June 30 13,409$ 155,525$ 13,591$ -$ -$ -$ Change in Accounting Method - (141,934) - - - - Adjusted Fund Balance*, June 30 13,409 13,591 13,591 - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 13,409$ 13,591$ 13,591$ -$ -$ -$ % of Expenditures 11%0%10%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 Scott 6 Industrial (2607) Fund Summary Heinz Road (2608) Fund Summary 332 City of Iowa City 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (113)$ (113)$ (113)$ -$ -$ -$ Transfers In: Transfers In -$ -$ 113$ -$ -$ -$ Total Transfers In -$ -$ 113$ -$ -$ -$ Fund Balance*, June 30 (113)$ (113)$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (113)$ (113)$ -$ -$ -$ -$ % of Expenditures 0%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (28,016)$ (36,150)$ (142)$ -$ -$ -$ Transfers In: Transfers In -$ 36,150$ -$ -$ -$ -$ Total Transfers In -$ 36,150$ -$ -$ -$ -$ Expenditures: TIF Administration 8,134$ -$ (142)$ -$ -$ -$ Total Expenditures 8,134$ -$ (142)$ -$ -$ -$ Fund Balance*, June 30 (36,150)$ -$ -$ -$ -$ -$ Change in Accounting Method - (142) - - - - Adjusted Fund Balance*, June 30 (36,150) (142) - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (36,150)$ (142)$ -$ -$ -$ -$ % of Expenditures -444%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 Lower Muscatine Road (2611) Fund Summary Moss Green Village (2613) Fund Summary 333 City of Iowa City 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (64)$ (64)$ (64)$ -$ -$ -$ Revenues: TIF Revenues -$ -$ 9,046$ 40,892$ 86,459$ 86,459$ Total Revenues -$ -$ 9,046$ 40,892$ 86,459$ 86,459$ Transfers Out: TIF Capital Transfers Out - - 8,982 40,892 86,459 86,459 Total Transfers Out -$ -$ 8,982$ 40,892$ 86,459$ 86,459$ Fund Balance*, June 30 (64)$ (64)$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (64)$ (64)$ -$ -$ -$ -$ % of Expenditures 0%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 -$ (108)$ (108)$ (108)$ (108)$ (108)$ Revenues: TIF Revenues -$ -$ -$ 21,141$ 20,885$ 75,000$ Total Revenues -$ -$ -$ 21,141$ 20,885$ 75,000$ Expenditures: TIF Administration 108$ -$ -$ -$ -$ -$ Transfers Out: TIF Capital Transfers Out - - - 21,141 20,885 75,000 Total Expenditures & Transfers Out 108$ -$ -$ 21,141$ 20,885$ 75,000$ Fund Balance*, June 30 (108)$ (108)$ (108)$ (108)$ (108)$ (108)$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (108)$ (108)$ (108)$ (108)$ (108)$ (108)$ % of Expenditures -100%0%0%-1%-1%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 Fund Summary Riverside Drive (2615) Fund Summary Towncrest Area (2614) 334 GENERAL REHABILITATION AND IMPROVEMENT PROGRAM (GRIP) FUND The General Rehabilitation and Improvement (GRIP) program offers low-interest loans to income-qualifying individuals (20 year term) for home improvement projects. Homes must be owner-occupied with enough equity to secure a loan. A similar program was considered successful in 2001 (TARP – Targeted Area Rehabilitation Program). The current program was recommended by the Housing and Community Development Commission and authorized by Council resolution April 29, 2008. GRIP was initially financed annually with $200,000 of General Obligation bonds. The program was transferred to the General Fund in fiscal year 2013 and is now being funded with general property tax revenue. The 2016 budget information for this program can be found as part of the Community Development division of the Neighborhood and Development Services department in the General Fund. 335 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 118,058$ -$ -$ -$ -$ -$ Revenues: Use Of Money And Property Interest Revenues 24,867$ -$ -$ -$ -$ -$ Other Financial Sources Loans 128,805 - - - - - Sub-Total Revenues 153,672 - - - - - Transfers In Transfers-In from GO Bonds 82,378 - - - - - Sub-Total Transfers In 82,378 - - - - - Total Revenues & Transfers In 236,050$ -$ -$ -$ -$ -$ Expenditures: GRIP Program 200,436$ -$ -$ -$ -$ -$ Sub-Total Expenditures 200,436 - - - - - Transfers Out: To GO Bonds for Abatement 153,672 - - - - - Sub-Total Transfers Out 153,672 - - - - - Total Expenditures & Transfers Out 354,108$ -$ -$ -$ -$ -$ Fund Balance*, June 30 -$ -$ -$ -$ -$ -$ Change in Accounting Method - - - - - - Adjusted Fund Balance*, June 30 - - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ % of Expenditures 0%0%0%0%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City General Rehab & Improvement Program (GRIP) (2810) Fund Summary 336 City of Iowa City Activity: Community Development (610200)Fund: GRIP-Gen Rehab & Improve Prog (2810) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 24,867$ -$ -$ -$ -$ -$ Other Financial Sources Loans 128,805 - - - - - Total Revenues 153,672$ -$ -$ -$ -$ -$ Expenditures: Services 200,436$ -$ -$ -$ -$ -$ Total Expenditures 200,436$ -$ -$ -$ -$ -$ Activity Summary 337 DOWNTOWN SELF-SUPPORTED MUNICIPAL IMPROVEMENT DISTRICT (SSMID) In fiscal year 2013, the City in conjunction with Iowa City downtown businesses created a Self-Supporting Municipal Improvement District as allowed under Iowa property tax code in downtown Iowa City. The City levies a property tax of $2.00 per $1,000 of taxable valuable on property that is within the boundaries of the downtown district. The taxes that are collected are then remitted to the Iowa City Downtown District (ICDD) which uses the funds to promote and enhance the downtown district. In addition to the property tax funds, the ICDD receives annual assistance of $100,000 from the University of Iowa. Below is a map of the improvement district: All of the funds received by the City through the SSMID property tax levy are remitted to the ICDD, therefore the fund does not maintain a fund balance. The actual taxes collected in fiscal year 2014 were $275,805. The estimated collections in fiscal year 2015 total $296,141 including the State property tax backfill, and the budgeted collections in fiscal year 2016 are $294,092 including the State property tax backfill. 338 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 -$ -$ 1,590$ -$ -$ -$ Revenues: Property Taxes -$ 277,672$ 275,319$ 280,790$ 264,683$ 264,683$ Delinquent Taxes - - 486 - - - Intergovernmental Property Tax Credits - - - 15,351 29,409 29,409 Total Revenues -$ 277,672$ 275,805$ 296,141$ 294,092$ 294,092$ Expenditures: SSMID -$ 277,672$ 277,395$ 296,141$ 294,092$ 294,092$ Total Expenditures -$ 277,672$ 277,395$ 296,141$ 294,092$ 294,092$ Fund Balance*, June 30 -$ -$ -$ -$ -$ -$ Change in Accounting Method - 1,590 - - - - Adjusted Fund Balance*, June 30 - 1,590 - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ 1,590$ -$ -$ -$ -$ *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City SSMID-Downtown District (2820) Fund Summary 339 City of Iowa City Activity: Community Development Fund: SSMID-Downtown District (2820) Division: Neighborhood Services Department: Neighborhood and Development Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes -$ 277,672$ 275,319$ 280,790$ 264,683$ 264,683$ Delinquent Taxes - - 486 - - - Intergovernmental Property Tax Credits - - - 15,351 29,409 29,409 Total Revenues -$ 277,672$ 275,805$ 296,141$ 294,092$ 294,092$ Expenditures: Services -$ 277,672$ 277,395$ 296,141$ 294,092$ 294,092$ Total Expenditures -$ 277,672$ 277,395$ 296,141$ 294,092$ 294,092$ Activity Summary 340 DEBT SERVICE Debt Service Fund F Y 2 0 1 6 DEBT SERVICE FUND This fund accounts for annual principal and interest payments due on general obligation and taxable urban renewal revenue debt of the City. Funding is provided by the debt service property tax levy, tax increment financing, transfers from Water Operations, and loan repayments. Chapter 384.4 of the Iowa State Code provides legal authority for a city to establish a debt service fund and certify taxes to be levied in the amount necessary to pay for the principal and interest on general obligation bonds issued by the city. The debt service levy for FY2016 is $3.93 per $1,000 in valuation – this is a reduction of $.20 per $1,000 from the FY2015 levy. Future general obligation bond issues are estimated at $8.9 million in FY2015, $12.9 million in FY2016 and $11.6 million in FY2017. Annual principal and interest payments (not including estimated annual payments for the 2015 proposed bond issue) as of June 30, 2015 are as follows: Fiscal Year Principal Interest Total 2016 10,735,000 1,431,835 12,166,835 54,210,000 2017 10,020,000 1,158,823 11,178,823 43,475,000 2018 8,945,000 908,589 9,853,589 33,455,000 2019 6,485,000 654,854 7,139,854 24,510,000 2020 5,875,000 475,966 6,350,966 18,025,000 2021 4,575,000 314,174 4,889,174 12,150,000 2022 2,975,000 188,875 3,163,875 7,575,000 2023 2,020,000 125,995 2,145,995 4,600,000 2024 1,180,000 79,695 1,259,695 2,580,000 2025 155,000 49,745 204,745 1,400,000 2026 160,000 45,095 205,095 1,245,000 2027 165,000 39,975 204,975 1,085,000 2028 170,000 34,365 204,365 920,000 2029 175,000 28,245 203,245 750,000 2030 185,000 21,770 206,770 575,000 2031 190,000 14,925 204,925 390,000 2032 200,000 7,800 207,800 200,000 Totals at June 30, 2015 54,210,000 5,580,725 59,790,725 Annual Payments Principal Outstanding Beginning of Fiscal Year 343 City’s Debt Policies There are currently two benchmarks used by the City of Iowa City to evaluate its financial position concerning its debt: the 5% statutory debt limit and the internal restriction on the debt service levy of 30% of the City’s total levy. Statutory limitations which govern the issuance of debt in Iowa include Article 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.) debt with the statutory debt limit. Total valuations for Iowa City for FY2016 are approximately $4.94 billion. The debt limit, or five percent (5%) of this amount, is about $247 million. Outstanding G.O. debt at June 30, 2016, is estimated to be $64.39 million, which is 26.1% of the debt limit and 1.3% of total valuations. When compared with the increase in taxable property valuations and the debt limit, Iowa City’s general obligation outstanding debt has been on a gradual declining trend since FY2011. 344 This City’s internal fiscal policy, which limits its ability to levy taxes for repayment of debt, specifically states that “debt service levy shall not exceed 30% of the city levy in any one fiscal year.” Iowa City's internal fiscal policy was revised in April 2010, upon recommendation of the Finance Director to specify that the "debt service levy shall not exceed 30% of the City levy in any one fiscal year." The following chart shows the debt service levy as a percentage of the city levy rate for FY2008 through FY2017. Fiscal years 2016 & 2017 are based on estimated financing requirements for the City’s five-year capital improvement program. The City’s debt service property tax levy rate for FY2016 is $3.93 per $1,000 of value while the City’s total property tax levy rate is $16.655 per $1,000 of value. The City obtains its General Obligation bond rating from Moody’s Investors Service each time a new bond is issued. The City’s current bond rating is Aaa. Maintaining the City’s Aaa bond is a strategic priority for the City. 345 Fund Balance The estimated ending fund balance in the Debt Service fund for fiscal year 2015 is $6,175,774. This is a decline of $2,692,279 or 30.36% from the fiscal year 2014 ending fund balance. The decrease in fund balance is primarily related to refunding bonds that were held on hand at the end of fiscal year 2014 and were subsequently used in fiscal year 2015 to refund bonds. Ending fund balance for fiscal year 2016 is estimated to be $7,620,104 which is an increase of 23.39% from fiscal year 2015. In fiscal year 2013, an adjustment is presented for the change in budget basis from cash basis to modified accrual basis of accounting. This change resulted in an upward adjustment of $124,841 in fund balance. This adjustment primarily relates to taxes and accounts receivable at year-end. Although, the entire fund balance for the Debt Service fund is restricted debt service expenditures, an additional restriction is shown for funds that are being held as a reserve for the 2012D Tax Increment Revenue Bonds. Restricted fund balance is shown as $811,288 for fiscal year 2016. 346 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 23,311,924$ 10,146,622$ 5,820,298$ 8,868,053$ 6,175,774$ 7,618,489$ Revenues: Property Taxes 12,992,676$ 12,937,886$ 11,976,629$ 12,753,095$ 12,312,386$ 12,312,386$ Delinquent Property Taxes 316 878 1,125 - - - Other City Taxes 241,722 227,873 202,795 210,174 199,499 199,499 Use Of Money And Property Interest Revenues 233,326 125,012 64,998 94,615 45,929 35,929 Intergovernmental Property Tax Credits - - - 255,652 483,825 483,825 Miscellaneous Contrib & Donations - 170,143 - - - - Other Financial Sources Loan Repayments 39,442 535,150 176,381 183,735 188,411 148,411 Debt Sales - 75,931 2,660,000 - - - Sub-Total Revenues 13,507,482 14,072,873 15,081,928 13,497,271 13,230,050 13,180,050 Transfers In Transfers-In 14,149,631 1,101,066 6,515,322 1,125,849 1,420,503 1,412,839 Sub-Total Transfers In 14,149,631 1,101,066 6,515,322 1,125,849 1,420,503 1,412,839 Total Revenues & Transfers In 27,657,113$ 15,173,939$ 21,597,250$ 14,623,120$ 14,650,553$ 14,592,889$ Expenditures: Financial Services & Charges -$ 6,372$ 545$ -$ -$ -$ Issuance Costs - - 11,962 - - - GO Bonds Principal 25,525,000 16,770,000 11,200,000 15,399,100 11,385,000 12,069,852 GO Bonds Interest 3,188,981 2,356,124 1,872,314 1,840,964 1,617,503 1,455,363 Revenue Bonds Principal - - - - 130,000 130,000 Revenue Bonds Interest - 38,086 75,335 75,335 75,335 74,035 Sub-Total Expenditures 28,713,981 19,170,582 13,160,156 17,315,399 13,207,838 13,729,250 Transfers Out: Debt Service Funding 12,108,434 - - - - - Misc Transfers Out - 454,522 5,389,339 - - - Sub-Total Transfers Out 12,108,434 454,522 5,389,339 - - - Total Expenditures & Transfers Out 40,822,415$ 19,625,104$ 18,549,495$ 17,315,399$ 13,207,838$ 13,729,250$ Fund Balance*, June 30 10,146,622$ 5,695,457$ 8,868,053$ 6,175,774$ 7,618,489$ 8,482,128$ Change in Accounting Method - 124,841 - - - - Adjusted Fund Balance*, June 30 10,146,622 5,820,298 8,868,053 6,175,774 7,618,489 8,482,128 Restricted / Committed /Assigned - 662,510 662,658 662,658 811,288 961,218 Unassigned Balance 10,146,622$ 5,157,788$ 8,205,395$ 5,513,116$ 6,807,201$ 7,520,910$ *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Debt Service Fund (5000 - 5999) Fund Summary 347 FY2016 FY2017 2008A G.O. / Multi-purpose 9,150,000 2018 3,085,000 1,101,931 1,102,281 2008B G.O. Refunding 1998, 1999 & 2000 Capital Loan Notes 17,005,000 2018 4,530,000 1,639,300 1,622,675 2009C G.O. / Multi-purpose 6,685,000 2019 2,900,000 792,000 791,300 2009E G.O. Refunding 2001 G.O.5,840,000 2016 915,000 951,600 - 2010B G.O. / Multi-purpose 7,420,000 2020 3,840,000 813,775 819,275 2011A G.O. Capital Loan Notes 7,925,000 2021 4,785,000 987,044 983,031 2011C G.O. Refunding 2002 G.O.10,930,000 2021 7,385,000 1,374,838 1,378,963 2012A GO 9,070,000 2022 6,565,000 1,018,813 1,016,113 2012 TIF Revenue Bonds 2,655,000 2032 2,655,000 205,335 204,035 2013A G.O. / Multi-purpose 7,230,000 2023 6,505,000 845,875 858,325 2014 GO / Multi-purpose 11,980,000 2024 11,045,000 2,436,325 2,402,825 2015 GO - Proposed 8,900,000 2025 8,900,000 1,041,002 1,041,002 2016 GO - Proposed 12,900,000 2026 - - 1,509,425 2017 GO - Proposed 11,605,000 2027 - - - Total - General Obligation Debt Service: 63,110,000$ 13,207,837$ 13,729,250$ Issue / Use of Funds Amount of Issue Fiscal Year Debt Paid in Full Principal Outstanding June 30, 2015 Debt Service Payments General Obligation Bonds/TIF Revenue Bonds Outstanding Debt Obligation Summary by Individual Issue 348 Fiscal Year Principal Interest Total 2016 990,000 111,931 1,101,931 1,101,931 3,085,000 3.500% 2017 1,025,000 77,281 1,102,281 1,102,281 2,095,000 3.625% 2018 1,070,000 40,125 1,110,125 1,110,125 1,070,000 3.750% Totals 3,085,000 229,338 3,314,338 3,314,338 Bonds due after June 1, 2015 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2008A General Obligation Bond Issue Principal payable 6-1 beginning June 1, 2009; Interest payable 12-1 and 6-1 beginning December 1, 2008. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways and streets; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks; equipping of the fire, police and public works departments; improvements to the Senior Center, including tuck pointing, roof, boiler and chiller repairs; remodeling of the lower level of City Hall and other miscellaneous improvements to City Hall including purchase of an emergency generator; equipment for city offices and the acquisition of art for public buildings and areas; improvements to the Mercer baseball field and General Rehabilitation and Improvement Program housing improvements. 349 Fiscal Year Principal Interest Total 2016 1,475,000 164,300 1,639,300 1,639,300 4,530,000 3.500% 2017 1,510,000 112,675 1,622,675 1,622,675 3,055,000 3.625% 2018 1,545,000 57,938 1,602,938 1,602,938 1,545,000 3.750% Totals 4,530,000 334,913 4,864,913 4,864,913 Notes due after June 1, 2016 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2008B General Obligation Refunding Bond Issue Principal payable 6-1, beginning June 1, 2009; Interest payable 6-1 and 12-1, beginning June 1, 2009. These notes were issued to provide funds to current refund outstanding General Obligation Bonds Series 1998, 1999 and 2000 in the amounts of $2.75, $4.75 and $9.58 million, respectively. 350 Fiscal Year Principal Interest Total 2016 690,000 102,000 792,000 792,000 2,900,000 3.000% 2017 710,000 81,300 791,300 791,300 2,210,000 3.000% 2018 735,000 60,000 795,000 795,000 1,500,000 4.000% 2019 765,000 30,600 795,600 795,600 765,000 4.000% Totals 2,900,000 273,900 3,173,900 3,173,900 This bond has a yearly abatement of $20,052, due to an external loan repayment from GICHF (Greater Iowa City Housing Fellowship, Berry Court) Bonds due after June 1, 2017 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2009C General Obligation Bond Issue Principal payable 6-1 beginning June 1, 2010; Interest payable 12-1 and 6-1 beginning December 1, 2009. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways, sidewalks, overpasses and streets; the opening, widening, extending, grading and draining of the right-of-way of public grounds and the removal and replacement of dead or diseased trees thereon; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks; equipping of the fire department; improvements to the Salt Storage Building; the renovation, improvement and equipping of recreation grounds, including the Soccer Field and the napoleon Softball Field; the acquisition of art for public buildings and areas; roof repair and elevator improvements to a Recreation Center; City hall remodeling; miscellaneous improvements to city Hall; improvements to Mercer Swimming pool, including filter system replacement and roof repair to the Senior Center. 351 Fiscal Year Principal Interest Total 2016 915,000 36,600 951,600 951,600 915,000 4.000% Totals 915,000 36,600 951,600 951,600 The bonds are NOT subject to early redemption. Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2009E General Obligation Refunding Bond Issue Principal payable 6-1, beginning June 1, 2010; Interest payable 6-1 and 12-1, beginning June 1, 2009. These notes were issued to provide funds to current refund, on June 8, 2009, $6.06 million of the outstanding General Obligation Bonds, Series 2001. 352 Fiscal Year Principal Interest Total 2016 725,000 88,775 813,775 813,775 3,840,000 2.000% 2017 745,000 74,275 819,275 819,275 3,115,000 2.000% 2018 765,000 59,375 824,375 824,375 2,370,000 2.250% 2019 790,000 42,163 832,163 832,163 1,605,000 2.500% 2020 815,000 22,413 837,413 837,413 815,000 2.750% Totals 3,840,000 287,000 4,127,000 4,127,000 Notes due after June 1, 2018 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2010B General Obligation Bond Issue Principal payable 6-1, beginning June 1, 2011; Interest payable 6-1 and 12-1, beginning December 1, 2010. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways, sidewalks, overpasses and streets; the opening, widening, extending, grading and draining of the right-of-way of public grounds and the removal and replacement of dead or diseased trees thereon; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks and equipping of the fire, police and civil defense department and the acquisition and improvement of real estate for cemeteries, and the construction, reconstruction and repair of receiving vaults, mausoleums and other cemetery facilities; construction, reconstruction and improvement of Fire Station #4; construction of a new public works fuel facility; and renovation, improvement and equipping of recreation grounds, including soccer field renovation; elevator improvements to a recreation center; construction of a city owned evidence storage facility and miscellaneous improvements to City Hall and other departments. 353 Fiscal Year Principal Interest Total 2016 845,000 142,044 987,044 987,044 4,785,000 2.250% 2017 860,000 123,031 983,031 983,031 3,940,000 2.500% 2018 885,000 101,531 986,531 986,531 3,080,000 3.000% 2019 910,000 74,981 984,981 984,981 2,195,000 3.250% 2020 940,000 45,406 985,406 985,406 1,285,000 3.500% 2021 345,000 12,506 357,506 357,506 345,000 3.625% Totals 4,785,000 499,500 5,284,500 5,284,500 Notes due after June 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2011A General Obligation Bond Issue Principal payable 6-1, beginning June 1, 2012; Interest payable 6-1 and 12-1, beginning December 1, 2011. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways, sidewalks, overpasses, pedestrian underpasses and overpasses, bridges and streets; the opening, widening, extending, grading and draining of the right-of-way of streets, highways, avenues and public grounds and the removal and replacement of dead or diseased trees thereon; the construction, reconstruction, improvement and equipping of recreation grounds and buildings, including the construction of a marina and shelter area and elevator and entrance improvements to a recreation center, and of City Hall, including miscellaneous improvements to City Hall and other departments; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks; and the equipping of the fire department. 354 Fiscal Year Principal Interest Total 2016 1,150,000 224,838 1,374,838 1,374,838 7,385,000 2.250% 2017 1,180,000 198,963 1,378,963 1,378,963 6,235,000 2.500% 2018 1,205,000 169,463 1,374,463 1,374,463 5,055,000 3.000% 2019 1,240,000 133,313 1,373,313 1,373,313 3,850,000 3.250% 2020 1,280,000 93,013 1,373,013 1,373,013 2,610,000 3.500% 2021 1,330,000 48,213 1,378,213 1,378,213 1,330,000 3.625% Totals 7,385,000 867,800 8,252,800 8,252,800 This bond has an estimated annual abatement of $100,000 from Library rental income Notes due after June 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue 2011C General Obligation Refunding Bond Issue Principal payable 6-1, beginning June 1, 2012; Interest payable 6-1 and 12-1, beginning December 1, 2011. These notes were issued in advance of a refunding to take place on June 1, 2012, $10.58 million of the outstanding General Obligation Bonds, Series 2002 dated May 1, 2002. 355 Fiscal Year Principal Interest Total 2016 885,000 133,813 1,018,813 958,156 60,657 6,565,000 2.00% 2017 900,000 116,113 1,016,113 955,616 60,496 5,680,000 2.00% 2018 915,000 98,113 1,013,113 952,795 60,318 4,780,000 2.00% 2019 930,000 79,813 1,009,813 949,691 60,121 3,865,000 2.00% 2020 955,000 61,213 1,016,213 955,710 60,502 2,935,000 2.00% 2021 975,000 42,113 1,017,113 956,557 60,556 1,980,000 2.00% 2022 1,005,000 22,613 1,027,613 966,432 61,181 1,005,000 2.225% Totals 6,565,000 553,788 7,118,788 6,694,957 423,831 Notes due after June 1, 2018 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue Tax Increment Financing 2012A General Obligation Bond Issue Principal payable 6-1, beginning June 1, 2013; Interest payable 6-1 and 12-1, beginning December 1, 2012 This series was issued to pay the cost of construction, reconstruction, and repair of public ways, sidewalks, bridges, culverts, retaining walls, overpasses, and pedestrian underpasses and overpasses; the opening, widening, extending, grading and draining of the right-of-way of public grounds and the removal and replacement of dead or diseased trees thereon; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, construction, improvement and installation of street lighting fixtures, connections, and facilities; the acquisition, installation and repair of traffic control devices; the acquisition, construction, reconstruction, extension, improvement, and equipping of works and facilities useful for the collection and disposal of surface waters and streams; the improvement, reconstruction and repair of cemetery facilities; the rehabilitation, improvement and equipping of existing city parks; the acquisition, construction, reconstruction, and improvement of all waterways useful for the protection or reclamation of property situated within the corporate limits of the city from floods or high waters, and for the protection of property in the city from the effects of flood waters, including the construction of levees, embankments, structures, impounding reservoirs, or conduits, as well as the development and beautification of the banks and other area adjacent to flood control improvements; the construction, reconstruction, enlargement, improvement and equipping of City Hall, police stations, and fire stations; the construction, reconstruction, improvement and equipping of city facilities, including the construction of an animal shelter. 356 Fiscal Year Principal Interest Total 2016 130,000 75,335 205,335 205,335 2,655,000 1.000% 2017 130,000 74,035 204,035 204,035 2,525,000 1.300% 2018 135,000 72,345 207,345 207,345 2,395,000 1.600% 2019 135,000 70,185 205,185 205,185 2,260,000 2.000% 2020 140,000 67,485 207,485 207,485 2,125,000 2.100% 2021 140,000 64,545 204,545 204,545 1,985,000 2.300% 2022 145,000 61,325 206,325 206,325 1,845,000 2.400% 2023 150,000 57,845 207,845 207,845 1,700,000 2.600% 2024 150,000 53,945 203,945 203,945 1,550,000 2.800% 2025 155,000 49,745 204,745 204,745 1,400,000 3.000% 2026 160,000 45,095 205,095 205,095 1,245,000 3.200% 2027 165,000 39,975 204,975 204,975 1,085,000 3.400% 2028 170,000 34,365 204,365 204,365 920,000 3.600% 2029 175,000 28,245 203,245 203,245 750,000 3.700% 2030 185,000 21,770 206,770 206,770 575,000 3.700% 2031 190,000 14,925 204,925 204,925 390,000 3.750% 2032 200,000 7,800 207,800 207,800 200,000 3.900% Totals 2,655,000 838,965 3,493,965 3,493,965 Bonds maturing after June 1, 2021 are subject to call on said date or any date thereafter Upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Tax Increment Financing 2012D Taxable Urban Renewal Revenue Bonds Principal payable 6-1, beginning June 1, 2016; Interest payable 6-1 and 12-1, beginning June 1, 2013. This bond were issued to provide funds to pay costs of aiding in the planning, undertaking and carrying out of an urban renewal project, including one or more grants to Central Park, L.L.C. (the "Developer") totaling $2.5 million. 357 Fiscal Year Principal Interest Total 2016 755,000 90,875 845,875 697,876 147,999 6,505,000 1.00% 2017 775,000 83,325 858,325 708,148 150,177 5,750,000 1.00% 2018 790,000 75,575 865,575 714,129 151,446 4,975,000 1.00% 2019 805,000 67,675 872,675 719,987 152,688 4,185,000 1.25% 2020 820,000 57,613 877,613 724,061 153,552 3,380,000 1.45% 2021 835,000 45,723 880,723 726,627 154,096 2,560,000 1.60% 2022 855,000 32,363 887,363 732,105 155,258 1,725,000 1.75% 2023 870,000 17,400 887,400 732,136 155,264 870,000 2.00% Totals 6,505,000 470,548 6,975,548 5,755,068 1,220,480 Notes due after June 1, 2019 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue Tax Increment Financing 2013A General Obligation Bond Issue Principal payable 6-1, beginning June 1, 2014; Interest payable 6-1 and 12-1, beginning December 1, 2013 This bond proceeds will be used to pay costs of the opening, widening, extending, grading, and draining of the right-of-way of streets, highways, avenues, public grounds, and market places; the construction, reconstruction, and repairing of street improvements; the acquisition, installation, and repair of traffic control devices; and the acquisition of any real estate needed for the foregoing purposes; the acquisition, construction, improvement, and installation of street lighting fixtures, connections, and facilities; the construction, reconstruction, and repair of sidewalks and pedestrian underpasses and overpasses, and the acquisition of real estate needed for such purposes; the acquisition, construction, reconstruction, and improvement of real and personal property, useful for the protection or reclamation of property situated within the corporate limits of cities from floods or high waters, and for the protection of property in cities from the effects of flood waters, as well as the development and beautification of the banks, streets, and other areas adjacent to flood control improvements; the rehabilitation and improvement of parks already owned, including facilities, equipment, and improvements commonly found in city parks; the acquisition, construction, reconstruction, enlargement, improvement, and equipping of recreation grounds, recreation buildings, juvenile playgrounds, recreation centers, parks and the acquisition of real estate therefor; the acquisition, construction, reconstruction, enlargement, improvement, and equipping of public buildings, including but not limited to city hall, fire station #3, and the library, and the acquisition of any real estate necessary therefor; and any other purpose which is necessary for the operation of the city or the health and welfare of its citizens, including engineering and planning for flood prevention. 358 Fiscal Year Principal Interest Total 2016 2,175,000 261,325 2,436,325 1,791,710 337,815 306,800 11,045,000 2.00% 2017 2,185,000 217,825 2,402,825 1,768,017 333,908 300,900 8,870,000 2.00% 2018 900,000 174,125 1,074,125 741,054 333,071 - 6,685,000 2.00% 2019 910,000 156,125 1,066,125 735,535 330,590 - 5,785,000 3.00% 2020 925,000 128,825 1,053,825 727,049 326,776 - 4,875,000 3.00% 2021 950,000 101,075 1,051,075 725,152 325,923 - 3,950,000 3.00% 2022 970,000 72,575 1,042,575 719,287 323,288 - 3,000,000 2.25% 2023 1,000,000 50,750 1,050,750 724,927 325,823 - 2,030,000 2.50% 2024 1,030,000 25,750 1,055,750 728,377 327,373 - 1,030,000 2.50% Totals 11,045,000 1,188,375 12,233,375 8,661,107 2,964,568 607,700 Notes due after June 1, 2020 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue Tax Increment Financing Water Revenue 2014 General Obligation Bond Issue Principal payable 6-1, beginning June 1, 2015; Interest payable 6-1 and 12-1, beginning December 1, 2014 This bond proceeds will be used to pay costs of aiding in the planning, undertaking and carrying out of urban renewal projects, including sidewalk, sanitary sewer, water main, traffic controls, storm sewer improvements and streetscaping improvements; the acquisition, construction, reconstruction, enlargement, improvements, and repair of bridges, culvert, retaining walls, viaducts, underpasses, grade crossing separations, and approaches thereto; the opening widening extending, grading, and draining of the right-of-way of streets, highways, avenues, alleys and public grounds; the construction, reconstruction, and repairing of any street improvements; the acquisition, installation, and repair of sidewalks, storm sewer, water mains and traffic control devices; and the acquisition of any real estate needed for any of the foregoing purposes; the rehabilitation and improvement of parks already owned, including the removal, replacement and planting of trees in the parks, and facilities, equipment, and improvements commonly found in city parks; the equipping of the fire department; the acquisition, construction, reconstruction, and improvement of real and personal property, useful for the protection or reclamation of property situated within the corporate limits of cities from floods or high waters, and for the protection of property in cities from the effects of flood waters, including the development and beautification of the banks and other areas adjacent to flood control improvements; the remediation, restoration and improvement of property that has been damaged by the disaster as defined in section 29C.2 and that is located in an area that the governor has proclaimed a disaster emergency or the president of the United States has declared a major disaster; the construction, reconstruction, enlargement, improvement, furnishing and equipping of the City Hall; the construction, reconstruction, enlargement, improvement, furnishing and equipping of the Library; any other purpose which is necessary for the operation of the City of the health and welfare of its citizens, including plans for the public works facility and parks; engineering and planning for flood prevention and the purchase of downtown rental properties and improvement of said properties for return to single family residence. In addition, the Bonds are being issued to provide funds to current refund, on July 1, 2014, $684,000 of the outstanding General Obligation Refunding Capital Loan Notes, Series 2006C (the “Series 2006C Notes”) dated September 15, 2006 and $2,050,000 of the outstanding General Obligation Bonds, Series 2007A (the “Series 2007A Bonds”) dated May 31, 2007. 359 360 ENTERPRISE FUND ACTIVITIES Parking Transit Wastewater Water Refuse Collection Landfill Airport Stormwater Management Cable Television Housing Authority F Y 2 0 1 6 PARKING FUND The Parking Fund accounts for the activities of the City’s parking operations. The parking enterprise fund is a fully self-sustaining business-like activity. Revenues are primarily derived from parking meter revenue, parking ramp revenue, and parking fines. In fiscal year 2014, the Parking operations implemented a new parking revenue structure. The new structure includes an increase in on-street parking rates and parking fines, but institutes a new “first-hour-free” program in the parking garages. The structure of this program is intended to raise the usage rate of the City’s parking garages and has been endorsed by the Iowa City Downtown District (ICDD). The effect will be to lower parking ramp revenue, but raise parking meter and parking fine revenue. The Parking fund’s unassigned fund balance on June 30, 2014 was $4.95 million, a 3.9% increase from the FY13. In FY13, an accounting adjustment was also recorded for the change in accounting basis from cash to modified accrual. This resulted in a decrease to fund balance of $172,945. The decrease was primarily due to accounts and contracts payable. FY15 year- end unassigned fund balance is estimated to drop 45.9% from $4.95 million to $2.68 million. This decrease is due to the early defeasance of the 2009 parking revenue bonds. Using parking cash balances and a $2.5 million loan from the Landfill Fund, the 2009 parking revenue bonds were defeased by placing approximately $7.3 million with a trustee. In FY16, the unassigned fund balance is estimated to increase 43.6% to $3.8 million. This is primarily due to the reduction of debt service expenditures. (1) FY15 and FY16 figures are estimates; FY12 is cash basis Estimated restricted fund balance at June 30, 2016 is $385,583. This restricted fund balance represents funds held in accordance with the parking impact fee ordinance. Prior year restricted fund balances included funds that were held in accordance with revenue bond provisions that were eliminated when the 2009 revenue bonds were defeased. 363 A parking facility impact fee, which deals with off-street parking requirements, is required for residential development in most of the Near Southside Neighborhood. The Near Southside is bound by Burlington Street to the north, Madison Street to the west, Gilbert Street to the east, and the Iowa Interstate Railway main-line to the south. The revenues from the impact fee are used by the City to provide parking facilities in the Near Southside. A formula is used to determine the amount of required off-street parking and the amount of required parking impact fee. The Department of Neighborhood & Development Services 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 2012, the Parking Facility and Enforcement Automation capital project began. The project involved the automation of operations in the parking decks and the upgrade of parking meters on street to a smart meter system. Additional pay on foot and pay in lane equipment was placed in Capitol St., Dubuque St., and Tower Place facilities. The on-street parking meters were upgraded to allow credit card payment and pay by cell options. This has created the ability to push real-time parking data to customers related to parking availability on street. This also allows for better access and more convenient payment options for our customers while enhancing operational efficiencies. The total project cost was approximately $2.2 million and was funded entirely from parking revenues. The Parking fund transferred $1.4 million towards this project in fiscal years 2012 and 2013 and $753,903 in FY14 and FY15. This project was completed in FY15, and the impact on the operating budget is still being determined. Revenue: FY16 revenue is estimated to increase 3.1% when compared to FY15 estimated revenue. This increase is anticipated due to the change in the parking rate structure. Parking service charges are approximately 95% of fund revenues and parking fines are about 3.7%. Parking fine revenues have decreased due to the waiver of first violations for drivers that was instituted with the new revenue structure. 364 Expenditures: FY16 budgeted expenditures represent a 5.3% decrease from FY15 estimated expenditures not including debt service. Decreases include lower capital outlay expenditures and lower personnel expenditures. Personnel costs have been reduced due to the automation systems at the parking ramps. Debt service expenditures were eliminated in the FY16 budget as a result of the 2009 bond defeasance. The Parking Fund is budgeting $670,000 for transfers to the capital project funds for parking facility restoration and to install automation systems at the Chauncey Swan parking facility. 365 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 7,415,899$ 6,747,310$ 6,428,562$ 6,867,952$ 3,062,395$ 4,229,819$ Revenues: Use Of Money And Property Interest Revenues 39,247$ 47,422$ 44,062$ 47,422$ 27,765$ 27,765$ Rents 26,555 21,790 - - - - Parking Meter Revenue 790,574 789,191 - - - - Parking Lot Revenue 191,355 212,500 - - - - Parking Ramp Revenue 3,295,964 3,466,776 - - - - Misc Parking Revenue 162,415 132,547 - - - - Charges For Fees And Services Refuse Charges 1,698 43 - - - - Parking Charges - - 5,096,819 4,608,236 5,076,208 5,296,208 Miscellaneous Parking Fines 274,181 253,183 197,578 475,000 197,578 197,578 Other Misc Revenue 69,951 35,707 26,146 36,969 27,325 27,325 Sub-Total Revenues 4,851,940 4,959,159 5,364,605 5,167,627 5,328,876 5,548,876 Transfers In: Transfer In - Interfund Loan from Landfill Res - - - 2,495,350 - - Transfer In - Tax Increment Financing - - 18,850 - - - 1) Bond Ordinance Transfer 846,700 844,150 840,350 3,943,875 - - Sub-Total Transfers In 846,700 844,150 859,200 6,439,225 - - Total Revenues & Transfers In 5,698,640$ 5,803,309$ 6,223,805$ 11,606,852$ 5,328,876$ 5,548,876$ Expenditures: Parking Administration 1,001,218$ 946,746$ 1,082,938$ 1,175,094$ 1,140,019$ 1,167,346$ On Street Operations 739,645 786,887 741,712 912,967 925,984 950,977 Parking Lot Operations 3,750 2,738 - - - - Parking Ramp Operations 1,349,822 1,194,908 1,095,959 1,366,526 1,204,012 1,323,506 Parking Debt Service 839,200 838,975 838,300 7,973,550 - 1,120,375 Sub-Total Expenditures 3,933,635 3,770,254 3,758,909 11,428,137 3,270,015 4,562,204 Transfers Out: Capital Improvement Projects 1,298,938 827,266 1,185,156 (103,775) 670,000 400,000 1) Debt Service Transfers 846,700 844,150 840,350 3,943,875 - - Interfund Loan Repayment to Landfill 287,956 507,442 - 144,172 221,437 228,357 Sub-Total Transfers Out 2,433,594 2,178,858 2,025,506 3,984,272 891,437 628,357 Total Expenditures & Transfers Out 6,367,229$ 5,949,112$ 5,784,415$ 15,412,410$ 4,161,452$ 5,190,561$ Fund Balance*, June 30 6,747,310$ 6,601,507$ 6,867,952$ 3,062,395$ 4,229,819$ 4,588,134$ Change in Accounting Method - (172,945) - - - - Adjusted Fund Balance*, June 30 6,747,310 6,428,562 6,867,952 3,062,395 4,229,819 4,588,134 Restricted / Committed /Assigned 1,527,100 1,666,646 1,919,908 385,583 385,583 - Unassigned Balance 5,220,210$ 4,761,916$ 4,948,044$ 2,676,812$ 3,844,236$ 4,588,134$ % of Expenditures 82%80%86%17%92%88% 1) Same Fund Transfers required by bond covenants *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Parking (7100 - 7102) Fund Summary 366 PARKING OPERATIONS The Parking Division of the Transportation Services Department is a self-supporting enterprise fund responsible for providing safe and convenient parking options in downtown Iowa City. The division oversees the operation of four ramps, five surface lots, and on-street (metered) parking. Parking Services enforces parking regulation in the central business district, while the Police Department enforces parking regulations in residential areas. The division’s budget is organized into five activities: Parking Administration Parking Administration personnel consists of 3 Operations Supervisors and half of the Transportation Services Director and Associate Director positions. Administration oversees the operation of: On-Street Operations Short-term meters (1-2 hours) are concentrated in the core of the downtown. These meters are intended for shopper's use. Parking Lot Operations North Area  Schumann Lot (near Market & Dubuque)  Market Street Lot (near Gilpin's Paint) Central Area  Recreation Center Lot  Burlington Street Lot (near Mill Restaurant) South Area  Maiden Lane Parking Lot (west of Gilbert Street) Parking Ramp Operations Cashiered Garages:  Dubuque Street Garage (220 S. Dubuque Street) One block south of the Public Library  Capitol Street Garage (Burlington & Capitol Street) Adjoins Old Capitol Town Center Unattended Garages:  Chauncey Swan Garage (Washington Street across from City Hall)  Tower Place & Parking (Iowa Avenue & Gilbert Street) mixed-use commercial/parking facility  Court Street Transportation Center (Dubuque and Court Street) mixed-use commercial/parking facility. Managed by the Transit Division. Parking Debt Service Parking debt service consists of principal and interest payments on parking revenue bonds, which are repaid with parking revenue. 367 HIGHLIGHTS  Continued trend of automating parking operational processes  Implemented plan that fully automated the Tower Place Parking Facility  Implemented license plate recognition system  Started design work on Harrison Street parking facility  Completed first year of “First Hour Free” resulting in over 1 million hours of free parking  Operated first full year with smart meters Recent Accomplishments:  Initialized ParkMe mobile application that provides real-time parking occupancy data for gated facilities  Reviewing applications to offer mobile payment options  Contributed ”Parking Perks” to ICDD Friends of Downtown Upcoming Challenges:  Several major downtown development projects are pending that could impact our operations, which include U. of I. School of Music and Art Museum.  Major parking facility restoration project spread over the next several years  Addressing needs of bicycle users that travel in downtown Iowa City Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 29.25 26.25 23.13 Staffing Level Change Summary:  Three cashiers in the parking ramp activities were eliminated in the fiscal year 2016 budget. These positions were eliminated due to the automation of the parking ramp facilities. In addition, a full-time Operations Supervisor position was eliminated and replaced with a three-quarter time Operations Specialist position for the same reason. This position is split fifty percent with the Mass Transit operations. Service Level Change Summary:  There are no major service level changes budgeted for the Parking operations in the fiscal year 2016 budget. Financial Highlights:  There are two parking capital projects budgeted for 2016 including the automation of the Chauncey-Swan parking garage for $270,000 and the restoration and repair of the parking ramp facilities for $400,000. In addition, the Parking Operations has no revenue bond payments in fiscal year 2016 and only an inter-fund loan payment to make to the Landfill fund for $221,437. 368 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Strong Urban Core Department Goal: Provide convenient parking options Department Objective: Increase transient hours parked in downtown on-street and off- street spaces 3% Performance Measures: Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Increase convenience and access for parking customers Department Objective: Increase credit card usage as a payment mechanism to 75% by the end of FY2015 Performance Measures: Credit Card Usage – Access Controlled Facilities FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Target Transient Hours Parked 4,215,164 4,337,326 4,453,418 4,762,105 4,587,021 % Change 0.3% 2.9% 2.7% 6.9% 3.0% FY 2011 FY 2012 FY 2013 FY 2014 42% 43% 53% 62% 369 City of Iowa City Activity: Parking Administration (810110)Fund: Parking (7100) Division: Parking (810100)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 39,247$ 47,422$ 44,062$ 47,422$ 27,765$ 27,765$ Miscellaneous Parking Fines 274,181 253,183 197,578 475,000 197,578 197,578 Other Misc Revenue 2 (849) 2,044 1,500 - - Total Revenues 313,430$ 299,756$ 243,684$ 523,922$ 225,343$ 225,343$ Expenditures: Personnel 358,184$ 371,104$ 413,930$ 445,017$ 452,639$ 466,218$ Services 639,203 573,436 665,724 730,077 687,380 701,128 Supplies 2,130 2,206 3,284 - - - Capital Outlay 1,701 - - - - - Total Expenditures 1,001,218$ 946,746$ 1,082,938$ 1,175,094$ 1,140,019$ 1,167,346$ Personnel Services - FTE 2012 2013 2014 2015 2016 Assoc Dir -Trans Service 0.50 0.50 0.50 0.50 0.50 Operations Supv - Trans Serv 2.50 3.00 3.00 3.00 2.50 Operations Specialist - Transp. Serv.- - - - 0.38 Parking Clerk 1.00 - - - - Transportation Svc Director 0.50 0.50 0.50 0.50 0.50 Total Personnel 4.50 4.00 4.00 4.00 3.88 Activity Summary 370 City of Iowa City Activity: On Street Operations (810120)Fund: Parking (7100) Division: Parking (810100)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Parking Meter Rev 790,574$ 789,191$ -$ -$ -$ -$ Parking Lot Revenue 177,495 197,380 - - - - Misc Parking Revenue 38,385 48,075 - - - - Charges For Fees And Services Parking Charges - - 1,583,111 1,552,236 1,623,230 1,623,230 Miscellaneous Other Misc Revenue (166) 594 1,067 - - - Total Revenues 1,006,288$ 1,035,240$ 1,584,178$ 1,552,236$ 1,623,230$ 1,623,230$ Expenditures: Personnel 577,631$ 612,512$ 493,594$ 596,667$ 647,358$ 666,779$ Services 149,310 152,103 215,124 231,592 269,721 275,115 Supplies 12,704 20,932 20,520 20,208 8,905 9,083 Capital Outlay - 1,340 12,474 64,500 - - Total Expenditures 739,645$ 786,887$ 741,712$ 912,967$ 925,984$ 950,977$ Personnel Services - FTE 2012 2013 2014 2015 2016 Cashier - Parking 0.75 - - - - Customer Service Rep - Pkg 1.00 1.00 1.50 1.50 1.50 Electronics Technician - Transp. Serv.- - - 1.00 1.00 MW II - Transportation Serv. 3.00 3.00 3.00 2.00 2.00 Parking Enforcement Attendant 6.50 5.00 5.00 5.00 5.00 Total Personnel 11.25 9.00 9.50 9.50 9.50 Capital Outlay 2015 2016 Bike racks - replacement/expansion 10,000$ -$ Bike sharing program with U of I 10,500 - Electric Vehicle Charging Stations 44,000 - Total Capital Outlay 64,500$ -$ Activity: Parking Lot Operations (810130)Fund: Parking (7100) Division: Parking (810100)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Parking Lot Revenue 13,860$ 15,120$ -$ -$ -$ -$ Total Revenues 13,860$ 15,120$ -$ -$ -$ -$ Expenditures: Services 3,750$ 2,738$ -$ -$ -$ -$ Total Expenditures 3,750$ 2,738$ -$ -$ -$ -$ Activity Summary Activity Summary 371 City of Iowa City Activity: Parking Ramp Operations (810140)Fund: Parking (7100) Division: Parking (810100)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 26,555$ 21,790$ -$ -$ -$ -$ Parking Ramp Revenue 3,295,964 3,466,776 - - - - Charges For Fees And Services Refuse Charges 1,698 43 - - - - Parking Charges - - 3,429,236 3,056,000 3,452,978 3,672,978 Miscellaneous Other Misc Revenue 70,115 35,962 23,035 35,469 27,325 27,325 Total Revenues 3,394,332$ 3,524,571$ 3,452,271$ 3,091,469$ 3,480,303$ 3,700,303$ Expenditures: Personnel 841,733$ 713,089$ 638,129$ 762,049$ 608,352$ 626,603$ Services 419,744 434,189 416,636 568,683 567,948 668,637 Supplies 65,810 38,455 37,649 35,794 27,712 28,266 Capital Outlay 22,535 9,175 3,545 - - - Total Expenditures 1,349,822$ 1,194,908$ 1,095,959$ 1,366,526$ 1,204,012$ 1,323,506$ Personnel Services - FTE 2012 2013 2014 2015 2016 Cashier - Parking 11.50 11.25 9.75 9.75 6.75 M.W. I - Parking Systems 4.00 4.00 2.50 2.50 2.50 M.W. I - Transit - 0.50 - - - M.W. II - Parking Syst (Night) 1.00 - - - - Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 17.00 16.25 12.75 12.75 9.75 Activity Summary 372 City of Iowa City Activity: Parking Debt Service (810180)Fund: Parking (7101) Division: Parking (810100)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Misc Parking Revenue/Charges Parking Impact Fees 124,030$ 84,472$ 84,472$ -$ -$ -$ Transfers In: Transfer In - Interfund Loan fr Landfill Res - - - 2,495,350 - - Bond Ordinance Transfer (From Parking Unrestricted to Restricted for Debt Service)846,700 844,150 840,350 3,943,875 - - Total Revenues & Transfers In 970,730$ 928,622$ 924,822$ 6,439,225$ -$ -$ Expenditures: Services -$ -$ -$ -$ -$ -$ Lease-purchase Payments - - - - - 1,120,375 Revenue Bonds Principal & Interest Payments 839,200 838,975 838,300 7,973,550 - - Transfers Out: To Landfill - Repay for S Side Parking Land Acquisition.124,030 - - - - - Total Expenditures & Transfers Out 963,230$ 838,975$ 838,300$ 7,973,550$ -$ 1,120,375$ Activity Summary 373 TRANSIT FUND The Transit fund accounts for the operations of the City’s public transportation operations. The Transit enterprise fund utilizes user fees, property taxes, and State and Federal funding to provide transportation services throughout the City including para-transit services. These activities were transferred from the General fund to the enterprise fund in fiscal year 2013. With the FY13 budget, Transit operations were transitioned to an enterprise fund. Fund balance and other trends will continue develop. In fiscal year 2012, the transit operations were within the General Fund. An adjustment to fund balance was also made in FY13 for the change in accounting method from cash basis to accrual basis. This resulted in a downward adjustment of $456,213 in fund balance. This decrease was a result of accounts and contracts payable at year-end. In FY15, total fund balance grew by 7.1% or $282,696 over FY14 as operating revenues exceed operating expenditures. The FY16 projected fund balance is estimated as 8.4% or $358,079 higher than FY15. (1) FY15 and FY16 figures are estimates The Transit Fund has assigned fund balance for bus replacement reserves. For FY16, the assigned fund balance is estimated at $1,336,718. Funds are transferred from the Transit operations to the bus replacement reserve at 20% of depreciation expense. Bus grants typically cover about 80% of the cost of replacement, and the bus replacement reserves is expected to cover the remaining 20%. Bus replacements are scheduled in FY15 and FY17. An inter-fund loan was made in fiscal year 2006 from the Landfill fund to the Transit operations for the construction of a day care center at the Court Street Transportation Facility. The loan was a 10 year loan for 513,181. A loan payment transfer is budgeted in FY16 for $29,651 to the Landfill fund which is the final loan payment. The loan will be fully repaid in fiscal year 2016. 374 Revenue: The Transit fund is funded through several revenue sources:  Federal Operating Assistance: Based on an MPOJC formula, these funds are distributed annually between Cambus, Coralville Transit, and Iowa City Transit. State Operating Assistance: Job Access and Reverse Commute Program (JARC), is a Federally-funded, application-based grant program, with annual allocations. This is 34.2% of FY16 budgeted revenue.  Transit Property Tax Levy: Iowa State Code chapter 384.12.10 provides the legal authority for municipalities to levy additional taxes, including “a tax for the operation and maintenance of a municipal transit system…” Iowa City transit property tax levy is $.95 per thousand of valuation. These property tax funds are collected in the General fund and transferred to the Transit fund.  Fares: Fares amount to 32.9% of the Transit fund revenue. Fare increases were last implemented during fiscal year 2013.  Court Street Transportation Parking and Rent Revenues: These revenues include all hourly ($1.00 per hour after the first hour) and permit ($80 per month) parking as well as rent from the commercial properties.  Other Revenue: In addition to fare increases, the Transit fund receives revenue from advertising and other miscellaneous sources. FY16 revenue is projected to decrease from the FY15 revised revenue estimates by 3.3%. This decrease is directly related to the bus grants to be received in FY15. 49% of the Transit Fund’s revenue comes from intergovernmental funding in FY16. The Transit Property Tax Levy estimated at $3.11 million will be transferred into the Transit fund from the General fund in FY16. Combined with the funding from other governments, approximately $5.15 million of the $7.45 million in revenues and transfers in or 69.1% is from sources of revenue that are not generated by the transit operations. This is a slight decrease from last year’s budget of 70.7% due to an increase in transit fare collections. 375 Expenditures: FY16 budgeted expenditures represent a 0.7% decrease from the FY15 revised expenditure budget. The primary difference is a decrease in capital outlay expenditures for bus replacements. This was partially offset by an increase in contributions to Johnson County for the SEATS program from $1.1 million to $1.4 million. Over half of the Transit Fund’s expenditures are for personnel expenditures. The FY16 budget includes a $50,000 capital project transfer for new and replacement bus shelters. 376 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 -$ -$ 3,859,793$ 3,965,749$ 4,248,445$ 4,606,524$ Revenues: Use Of Money And Property Interest Revenues -$ 11,353$ 6,952$ 11,353$ 2,521$ 2,521$ Rents - 124,530 128,739 124,530 128,739 128,739 Parking Ramp Revenue - 652,919 - - - - Intergovernmental Fed Intergovnt Rev - 1,043,854 1,400,381 1,400,144 1,440,000 1,440,000 Other State Grants - 644,416 975,113 865,741 565,742 3,286,702 Local 28E Agreements - 120,413 37,803 32,844 35,522 35,522 Charges For Fees And Services Transit Fees - 1,292,339 1,384,792 1,290,908 1,384,791 1,412,487 Misc Charges For Svc - 3,016 410 3,000 410 410 Refuse Charges - 1,541 1,738 1,541 1,738 1,738 Parking Charges - - 631,383 618,141 645,578 658,490 Miscellaneous Printed Materials - - 60 - - - Misc Merchandise - 1,361 376 1,361 376 376 Other Misc Revenue - 736 14,100 - 1,251 1,251 Other Financial Sources Sale Of Assets - - 8,890 - - - Sub-Total Revenues - 3,896,478 4,590,737 4,349,563 4,206,668 6,968,235 Transfers In: Transfers In - General Fund - 4,027,141 - - - - Transfer In - Transit Property Tax Levy - 2,754,939 2,858,163 2,971,842 3,110,548 3,110,548 Transfer In - Operations to Bus Reserve - 1,892,475 (614,007) 136,000 136,000 136,000 Sub-Total Transfers In - 8,674,555 2,244,156 3,107,842 3,246,548 3,246,548 Total Revenues & Transfers In -$ 12,571,033$ 6,834,893$ 7,457,405$ 7,453,216$ 10,214,783$ Expenditures: Mass Transit Admin -$ 345,618$ 385,144$ 446,316$ 427,978$ 439,024$ Mass Transit Operations - 4,112,979 4,961,243 4,298,021 4,653,290 4,776,952 Fleet Maintenance - 1,539,029 1,570,311 1,651,527 1,645,090 1,683,454 Court St Transportation Center - 158,075 163,326 148,457 153,128 156,487 Bus Replacement Reserve - - - 384,000 - 3,360,000 Sub-Total Expenditures - 6,155,701 7,080,024 6,928,321 6,879,486 10,415,917 Transfers Out: Capital Project Fund - 152,622 207,596 54,000 50,000 - InterFund Loan Repay Landfill - 54,229 55,324 56,388 29,651 - Bus Reserve Transfers Out - 1,892,475 (614,007) 136,000 136,000 136,000 Sub-Total Transfers Out - 2,099,326 (351,087) 246,388 215,651 136,000 Total Expenditures & Transfers Out -$ 8,255,027$ 6,728,937$ 7,174,709$ 7,095,137$ 10,551,917$ Fund Balance*, June 30 -$ 4,316,006$ 3,965,749$ 4,248,445$ 4,606,524$ 4,269,390$ Change in Accounting Method - (456,213) - - - - Adjusted Fund Balance*, June 30 - 3,859,793 3,965,749 4,248,445 4,606,524 4,269,390 Restricted / Committed /Assigned - 1,745,925 1,131,918 1,200,718 1,336,718 833,678 Unassigned Balance -$ 2,113,868$ 2,833,831$ 3,047,727$ 3,269,806$ 3,435,712$ % of Expenditures 26%42%42%46%33% * Fund Balance is Cash Balance for 2012 and July 1, 2013 ** See General Fund for Transit Activity Prior to 2013, Beginning Cash Reclassified from General Fund in 2013 City of Iowa City Transit (7150 - 7151) Fund Summary 377 TRANSIT OPERATIONS The Transit Division is a self-supporting enterprise fund that provides fixed-route and paratransit bus services as well as operating the Court Street Transportation Center. The division is committed to providing safe, courteous, and quality transportation to the citizens and visitors of Iowa City as well as the City of University Heights. The division’s budget is organized into four activities: Transit Administration Transit Administration personnel consists of two Operations Supervisors, a 0.5 FTE Customer Service Representative, and half of the Transportation Services Director and Associate Director positions. Administration oversees the operation of: Mass Transit Operations (fixed-route and paratransit services) Iowa City Transit fixed route operations include 19 routes during weekday peak service within the corporate limits of Iowa City and University Heights. Fixed route bus service is operated with a 27 bus fleet, Monday - Friday from 5:45 am - 11:20 pm, Saturday from 5:45 am - 7:40 pm. During peak hours, most routes operate on 30 minute headways while providing hourly service during off-peak and Saturdays. Complimentary paratransit service is provided mirroring the hours of operation of the fixed route service. These services are contracted through an agreement with Johnson County SEATS with vehicles provided by the City of Iowa City. Fleet Maintenance Iowa City Transit maintains a fleet of 27 40 ft. heavy duty buses and 11 para-transit buses, all of which are ADA accessible. Court Street Transportation Center In addition to operating the public transit services, Iowa City Transit also operates the Court Street Transportation Center. This multi-use facility houses a 600 space parking facility and four commercial properties. This facility was FTA funded resulting in all revenues being directed to the transit fund. HIGHLIGHTS  Provided 1,874,696 passenger trips in FY14  Provided service covering nearly 710,000 miles and 55,000 hours  Contracted para-transit service provided 103,500 passenger trips in FY14 378 Recent Accomplishments:  Received grant funding for replacement of four para-transit vehicles. Two vehicles are funded with 80% grant funds and two vehicles are funded with 85% grant funds.  Received grant funds for replacement of eight heavy duty buses with grants that are split between 80% and 83% grant funds.  Completed implementation of a trip planner application that partners with our Bongo real time AVL system.  Installed access and revenue control equipment that allowed us to gate and fully automate the Court Street Transportation Center  Completed FTA Triennial Review Upcoming Challenges:  Property tax reform will impact our transit levy funds which currently are $3.1 million annually.  The current transit maintenance and storage facility is located on a former uncontrolled dump site which is also a highly desirable location for development. Relocation of this facility continues to be a priority for the department but funding this facility may be a challenge due to the decrease in transit capital funding. Working with MPOJC to develop planning documents.  Increase in maintenance and fuel costs  Decrease in Federal funds for bus replacement and facility upgrades.  Increase in fleet maintenance costs as a result of taking paratransit fleet maintenance in-house Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 51.25 51.25 51.13 Staffing Level Change Summary:  A full-time Operations Supervisor position was eliminated and replaced with a three-quarter time Operations Specialist position due to the automation of the City’s parking facilities. This position is split fifty percent with the Parking operations. Service Level Change Summary:  There are no service level changes budgeted for fiscal year 2016. Financial Highlights:  $50,000 has been budgeted for bus shelter replacement and/or expansion in the Capital Project funds. The $29,651 loan payment to the Landfill Fund in fiscal year 2016 is the final loan payment for the daycare space at the Court Street Transportation Center. 379 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Provide safe, courteous, and quality transportation services Department Objective: Increase Rides per Revenue Hour to 37 by FY 2015 Performance Measures: Riders per Revenue Vehicle Hour Strategic Plan Goal: A Solid Financial Foundation Department Goal: Increase fare-box/expense ratio Department Objective: Fare-box revenues to cover 33% of operating costs by the end of FY2015 Performance Measures: Fare-box/Expense Ratio FY 2011 FY 2012 FY 2013 FY 2014 33.39 35.70 34.50 35.20 FY 2011 FY 2012 FY 2013 FY 2014 22% 21% 27% 29% 380 City of Iowa City Activity: Mass Transit Admin (810210)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ 11,353$ 6,952$ 11,353$ 2,521$ 2,521$ Miscellaneous Printed Materials - - 60 - - - Other Misc Revenue - 345 979 - - - Transfers In: Transfer In - Transit Property Tax Levy - 2,754,939 2,858,163 2,971,842 3,110,548 3,110,548 Transfer In - Imprv Resrv to Operations - 1,618,372 - 136,000 136,000 136,000 Total Revenues & Transfers In -$ 4,385,009$ 2,866,154$ 3,119,195$ 3,249,069$ 3,249,069$ Expenditures: Personnel -$ 195,840$ 234,601$ 278,492$ 248,635$ 256,094$ Services - 150,707 149,154 167,685 179,343 182,930 Supplies - (929) 1,389 139 - - Total Expenditures -$ 345,618$ 385,144$ 446,316$ 427,978$ 439,024$ Personnel Services - FTE 2012 2013 2014 2015 2016 Assoc Dir -Trans Service 0.50 0.50 0.50 0.50 0.50 Customer Service Rep - Pkg - - 0.50 0.50 0.50 Operations Supv - Trans Serv 2.50 2.00 2.00 2.00 0.50 Transportation Svc Director 0.50 0.50 0.50 0.50 0.50 Total Personnel 3.50 3.00 3.50 3.50 2.00 * See General Fund for Transit activity prior to 2013 Activity Summary 381 City of Iowa City Activity: Mass Transit Operations (810220)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev -$ 1,043,854$ 1,400,381$ 1,400,144$ 1,440,000$ 1,440,000$ Other State Grants - 644,416 975,113 548,941 565,742 565,742 Local 28E Agreements - 120,413 37,803 32,844 35,522 35,522 Charges For Fees And Services Transit Fees - 1,292,339 1,384,792 1,290,908 1,384,791 1,412,487 Misc Charges For Svc - 3,016 410 3,000 410 410 Miscellaneous Other Misc Revenue - 142 15 - - - Other Financial Sources Sale Of Assets - - 8,890 - - - Total Revenues -$ 3,104,180$ 3,807,404$ 3,275,837$ 3,426,465$ 3,454,161$ Expenditures: Personnel -$ 2,886,328$ 2,990,884$ 2,975,261$ 3,059,621$ 3,151,410$ Services - 1,193,827 1,451,976 1,245,926 1,577,698 1,609,252 Supplies - 28,592 24,273 26,834 15,971 16,290 Capital Outlay - 4,232 494,110 50,000 - - Total Expenditures -$ 4,112,979$ 4,961,243$ 4,298,021$ 4,653,290$ 4,776,952$ Personnel Services - FTE 2012 2013 2014 2015 2016 Customer Service Rep - Transit 1.00 1.00 - - - M.W. I - Transit 3.00 2.00 2.00 2.00 2.00 M.W. II - Transit 1.00 - - - - Mass Transit Operator 37.75 37.75 37.75 37.75 37.75 M.W. II - Transit - 1.00 1.00 1.00 1.00 M.W. II - Transportation Serv. 1.00 - - - - Operations Supervisor - Transp. Serv.- - - - 1.00 Operations Specialist - Transp. Serv.- - - - 0.38 Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 44.25 42.25 41.25 41.25 42.63 * See General Fund for Transit activity prior to 2013 Activity Summary 382 City of Iowa City Activity: Fleet Maintenance (810230)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges -$ 1,541$ 1,738$ 1,541$ 1,738$ 1,738$ Miscellaneous Misc Merchandise - 1,361 376 1,361 376 376 Other Misc Revenue - 249 1,251 - 1,251 1,251 Total Revenues -$ 3,151$ 3,365$ 2,902$ 3,365$ 3,365$ Expenditures: Personnel -$ 485,485$ 509,076$ 532,584$ 546,212$ 562,598$ Services - 32,409 40,847 30,209 34,871 35,568 Supplies - 896,863 1,020,388 1,088,734 1,064,007 1,085,287 Capital Outlay - 124,272 - - - - Total Expenditures -$ 1,539,029$ 1,570,311$ 1,651,527$ 1,645,090$ 1,683,454$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Serv 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 Body Repair Mechanic 1.00 - - - - Total Personnel 7.00 6.00 6.00 6.00 6.00 * See General Fund for Transit activity prior to 2013 Activity Summary 383 City of Iowa City Activity: Court St Transportation Center (810240)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents -$ 124,530$ 128,739$ 124,530$ 128,739$ 128,739$ Parking Ramp Revenue - 652,919 - - - - Charges For Fees And Services Parking Charges - - 631,383 618,141 645,578 658,490 Miscellaneous Other Misc Revenue - - 11,855 - - - Total Revenues -$ 777,449$ 771,977$ 742,671$ 774,317$ 787,229$ Expenditures: Personnel -$ 62,629$ 41,539$ 29,005$ 29,664$ 30,554$ Services - 93,716 109,269 115,930 119,964 122,363 Supplies - 1,730 3,933 3,522 3,500 3,570 Capital Outlay - 8,585 - - - Total Expenditures -$ 158,075$ 163,326$ 148,457$ 153,128$ 156,487$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. I - Parking Systems 1.00 0.50 0.50 0.50 0.50 Total Personnel 1.00 0.50 0.50 0.50 0.50 * See General Fund for Transit activity prior to 2013 Activity Summary 384 City of Iowa City Activity: Bus Replacement Reserve (810280)Fund: Transit (7151) Division: Mass Transit (810200)Department: Transportation Services 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues -$ -$ -$ -$ -$ -$ Intergovernmental Other State Grants - - - 316,800 - 2,720,960 Other Financial Sources Transfer In from Transit Operations - 1,892,475 (614,007) 136,000 136,000 136,000 Total Revenues & Transfers In -$ 1,892,475$ (614,007)$ 452,800$ 136,000$ 2,856,960$ Expenditures: Services -$ -$ -$ -$ -$ -$ Capital Outlay - - 384,000 - 3,360,000 Total Expenditures -$ -$ -$ 384,000$ -$ 3,360,000$ Capital Outlay 2015 2016 2017 Replace 4 Light Duty Buses 384,000$ -$ -$ Replace 8 Heavy Duty Buses - - 3,360,000 Total Capital Outlay 384,000$ -$ 3,360,000$ * See General Fund for Transit activity prior to 2013 Activity Summary 385 WASTEWATER TREATMENT FUND The Wastewater Treatment fund accounts for the business-like operations of the City’s wastewater/sewer utility. The wastewater utility operates the City’s waste treatment plant, the sanitary sewer collection system, and the wastewater monitoring operations. The Wastewater fund is primarily supported through user fees. The wastewater operations are undergoing a major transformation. The City recently completed expansion of the South Wastewater Plant and relocated the North Wastewater Treatment Plant operations into the South Plant. The project cost was $55 million, with funding of $41.4 million from state and federal grants, $8.6 million from Local Option Sales Tax revenue, and $5 million from Wastewater user fees. This project spanned several years was completed in FY15. Demolition and removal of the North Treatment Plant is currently underway at an estimated cost of $6 million. Reconstruction of the North River Corridor Trunk Sewer is scheduled for FY2016-2017 and is to be constructed in conjunction with the Gateway project. It will replace two existing sewers with a single sewer the will be sized to the existing drainage area plus 5,700 acres of the Rapid Creek watershed north of I-80. The existing sewers were constructed in 1983 and 1936. Total project estimate is for $5.1 million and is to be funded from Wastewater user fees. The fiscal year 2016 and 2017 budgets each include a transfer of $2.4 million and $2.0 million, respectively, for this project. (1) FY15 and FY16 figures are estimated; FY12 is cash basis The Wastewater fund’s unassigned fund balance at FY14 year-end was fairly flat from FY13 at approximately $14.1 million. In FY13, the Sewer Funds fund balance received an upward adjustment for the change in accounting method from cash basis to modified accrual basis. The adjustment primarily represents sewer fees receivable at year end. Restricted cash balance was approximately $10 million at the end of fiscal year 2014. These funds are restricted in accordance with revenue bond covenants. 386 FY15 year-end unassigned fund balance is estimated to drop 43% from FY14 to $8 million. This decrease was due to a $6 million loan to the capital projects fund for the demolition of the North Wastewater Treatment Plant. This loan is being repaid with a State sales tax grant for hazard mitigation removal projects. The loan payment schedule is as follows: In FY16, unassigned fund balance is expected to remain relatively flat as the Sewer Fund continues to transfer over $3 million to capital improvement projects. The Sewer fund also maintains restricted fund balance reserves due to its outstanding revenue bonds. Bond covenant requirements are monitored annually on an accrual basis and reported in the City’s Consolidated Annual Financial Report.  Restricted cash balance is expected to decrease to $9.65 million in fiscal year 2016. Year Principal Interest Payment Balance Rate 2015 200,000 166,598 366,598 5,800,000 0.17% 2016 200,000 166,258 366,258 5,600,000 0.28% 2017 225,000 165,698 390,698 5,375,000 0.47% 2018 225,000 164,640 389,640 5,150,000 0.78% 2019 225,000 162,885 387,885 4,925,000 1.21% 2020 225,000 160,163 385,163 4,700,000 1.56% 2021 250,000 156,653 406,653 4,450,000 1.92% 2022 250,000 151,853 401,853 4,200,000 2.20% 2023 250,000 146,353 396,353 3,950,000 2.48% 2024 275,000 140,153 415,153 3,675,000 2.57% 2025 275,000 133,085 408,085 3,400,000 2.75% 2026 300,000 125,523 425,523 3,100,000 3.00% 2027 325,000 116,523 441,523 2,775,000 3.26% 2028 350,000 105,928 455,928 2,425,000 3.61% 2029 375,000 93,293 468,293 2,050,000 3.68% 2030 375,000 79,493 454,493 1,675,000 3.75% 2031 400,000 65,430 465,430 1,275,000 3.81% 2032 400,000 50,190 450,190 875,000 3.86% 2033 425,000 34,750 459,750 450,000 3.92% 2034 450,000 18,090 468,090 - 4.02% 6,000,000 2,403,553 8,403,553 387 Revenues: Approximately 97% of Wastewater operations are funded through charges for services. Wastewater Operations are funded by sewer user fees, per the following schedule: Minimum Monthly Charge (includes the first 100 cu. ft. used) $8.15 Each Additional 100 cu. ft. $3.99 BOD (per pound) 300 mg/L or less included in charge for 100 cu. ft. of water used BOD (per pound) from 301 mg/L to 2000 mg/L $0.28 per pound BOD (per pound) greater than 2000 mg/L $0.425 per pound Suspended Solids (SS) per pound $0.227 per pound Monthly Minimum, Unmetered User $33.36 per month Manufactured Housing Park, Monthly Minimum per lot $33.36 per month Holding Tank Waste - plus landfill fees $0.032 per gallon Holding Tank Waste Hauler - Annual Permit $907.00 per year Overall, the FY16 budgeted revenue is estimated 3.6% lower than the FY15 estimate. The decrease stems primarily from the decrease in revenue in FY14 actual revenue due to the change from drought conditions to normal precipitation levels. No changes are proposed in the FY16 budget to the City’s sewer rate structure. Use of Money & Property primarily consists of interest on investments. Interest earnings include interest earned on the loan for the North Treatment Plant demolition. 388 Expenditures: The FY16 budgeted expenditures are 0.4% lower than the estimated FY15 revised expenditures. The decrease stems from the closure of the North Treatment Plant and from lower capital outlays. 45% of the Sewer Fund’s expenditures are for debt service retirement. The Wastewater fund added a .25 FTE for a Project Support Assistant in FY15. This position is being split between the Water, Wastewater, and Storm Water funds. 389 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 24,863,582$ 25,451,053$ 24,137,050$ 24,069,885$ 17,892,588$ 17,612,134$ Revenues: Licenses And Permits Misc Permits & Lic 5,896$ 6,604$ 7,484$ 6,604$ 7,484$ 7,484$ Intergovernmental Disaster Assistance - - 2,923 - - - Other State Grants - - 21,924 - - - Use Of Money And Property Interest Revenues 276,163 291,054 195,639 457,652 331,426 265,698 Royalties & Commiss 271 274 277 274 277 277 Charges For Fees And Services Misc Charges For Svc 8,665 1,386 2,016 360 2,016 2,016 Wastewater Charges 12,548,976 12,889,204 12,555,994 12,889,204 12,555,993 12,555,993 Refuse Charges 3,421 - 1,223 1,026 1,223 1,223 Miscellaneous Misc Merchandise 323 524 1,375 524 1,375 1,375 Other Misc Revenue 151,486 94,567 65,360 94,567 65,360 65,360 Other Financial Sources Sale Of Assets 469 - - - - - Sub-Total Revenues:12,995,670 13,283,613 12,854,215 13,450,211 12,965,154 12,899,426 Transfers In: Interfund Loans - - - 200,000 200,000 225,000 1) Bond Ordinance Trans 6,488,050 4,581,311 4,570,067 4,559,962 4,488,036 4,431,246 Sub-Total Transfers In 6,488,050 4,581,311 4,570,067 4,759,962 4,688,036 4,656,246 Total Revenues & Transfers In 19,483,720$ 17,864,924$ 17,424,282$ 18,210,173$ 17,653,190$ 17,555,672$ Expenditures: Wastewater Administration 1,759,669$ 1,447,946$ 1,616,982$ 1,644,979$ 1,648,538$ 1,663,496$ Wastewater Treatment Plant Ops 2,918,215 2,824,314 2,876,190 3,136,683 3,076,661 3,175,613 Lift Stations - - - 361,934 - - Wastewater Collection Systems 869,541 839,205 754,414 619,388 975,290 1,082,705 Wastewater Debt Service 6,308,000 6,411,888 4,668,682 4,674,900 4,695,119 4,659,575 Sub-Total Expenditures 11,855,425 11,523,353 9,916,268 10,437,884 10,395,608 10,581,389 Transfers Out: Capital Project Fund 529,740 4,584,177 3,005,112 3,389,624 3,050,000 2,500,000 1) Debt Service Funding 6,488,050 4,581,311 4,570,067 4,559,962 4,488,036 4,431,246 Interfund Loans - - - 6,000,000 - - Operating Subsidy 23,034 23,784 - - - - Sub-Total Transfers Out 7,040,824 9,189,272 7,575,179 13,949,586 7,538,036 6,931,246 Total Expenditures & Transfers Out 18,896,249$ 20,712,625$ 17,491,447$ 24,387,470$ 17,933,644$ 17,512,635$ Fund Balance*, June 30 25,451,053$ 22,603,352$ 24,069,885$ 17,892,588$ 17,612,134$ 17,655,170$ Change in Accounting Method - 1,533,698 - - - - Adjusted Fund Balance*, June 30 25,451,053 24,137,050 24,069,885 17,892,588 17,612,134 17,655,170 Restricted / Committed /Assigned 11,904,458 10,073,881 9,975,266 9,860,328 9,653,245 9,424,916 Unassigned Balance 13,546,595$ 14,063,169$ 14,094,619$ 8,032,260$ 7,958,889$ 8,230,254$ % of Expenditures 72%68%81%33%44%47% 1) Same Fund Transfers required by bond covenants *Fund Balance is Cash Balance for 2012, and July 1, 2013 City of Iowa City Wastewater Treatment (7200 - 7201) Fund Summary 390 WASTEWATER TREATMENT OPERATIONS The Iowa City Wastewater division exists in order to economically ensure the public health and safety of the citizens of Iowa City and locally protect the Iowa River as a water resource for the people of Iowa. The division will achieve the mission by providing proper care, operation, and maintenance of City wastewater and storm water collection systems, treatment plants, and the local environment. Wastewater Treatment processes an average of 9.7 million gallons of wastewater per day. Staff members measure and report 120 different tests per month to the Iowa Department of Natural Resources (DNR) for both influent waste and treated effluent. Other major work elements for this division include sewer main repairs, preventative maintenance, and 24/7 response to emergency sewer calls. Staffing is seven days a week for operations staff. Administrative, lab, and maintenance staff are on-site five days a week. The division’s budget is organized into five activities: Wastewater Administration Wastewater Administration personnel consists of 0.5 FTE Wastewater Superintendent, 1.0 FTE Assistant Superintendent, and 0.5 FTE Senior Clerk. Administration oversees the operation of: Wastewater Treatment Plant Operations The Wastewater division operates and maintains only one treatment plant now. The South Plant, located at 4366 Napoleon St. SE, was expanded in 2013 to accommodate more stringent water quality standards and future growth in residential and industrial customers. The North Plant, in service for 79 years, has been decommissioned. Wastewater Collection Systems The Wastewater division maintains 300 miles of sanitary sewer. The division also operates and maintains 18 lift stations throughout the City. Wastewater lift stations are facilities designed to move wastewater from lower to higher elevation, particularly where the elevation of the source is not sufficient for gravity flow and/or when the use of gravity conveyance will result in excessive excavation depths and high sewer construction costs. Wastewater Debt Service Wastewater debt service consists of principal and interest payments on wastewater revenue bonds, which are repaid with wastewater revenue. 391 HIGHLIGHTS  The total treatment capacity for both City plants is 24 million gallons/day under average conditions.  Treatment Plant operations accomplish 95.5% removal of CBOD, suspended solids, and ammonia nitrogen – the key pollutants required to be monitored.  Preventive maintenance jetting of the sewer collection system covers 15% per year and video inspection covers 5% per year of the 300 miles of public sewer.  Sewer emergency call response takes place within 30 minutes, 24 hours per day. Recent Accomplishments:  The decommissioning of the North Wastewater Treatment plant has consolidated operations at the South Plant, with a potential for improved efficiency and economic development potential at the former plant location.  Flooding in 2013 revealed a compromised interceptor line along the east bank of the Iowa River. Lining of this section is complete and will decrease infiltration, which will reduce pumping costs.  18 out 26 division Staff are certified Treatment Plant Operators by the state of Iowa. The staff collectively carries15 additional technical certifications. Upcoming Challenges:  Completion and start-up of the expanded facilities at the South Plant will require compliance with new and more stringent effluent limits.  The North River Trunk Sewer reconstruction will provide future development capacity, improve the sewer system reliability, and decrease infiltration.  Demolition of the North Plant will require careful environmental management to insure there are no impacts from its long history on the site.  A Nutrient Reduction Strategy/Feasibility report will be due, which will give direction to future plans for complying with state-wide goals. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 24.40 24.65 24.65 392 Staffing Level Change Summary: There are no staffing changes budgeted in fiscal year 2016. In fiscal year 2015, 25% of a new Project Support Assistant was added to Wastewater Administration. Service Level Change Summary: The expansion of the South Wastewater Treatment Plant was completed during fiscal year 2015, and the North Wastewater Treatment Plant was closed. Engineering for demolition and removal of the North Plant is currently in progress. The Sewer Fund provided a $6,000,000 in fiscal year 2015 to the Capital Project Funds for this demolition. Inter-fund loan payments from the Capital Project Funds from a State hazard mitigation grant began in fiscal year 2015 also. Financial Highlights: The Wastewater Fund is budgeting transfers in fiscal year 2016 to the Capital Project Funds for $2,400,000 for the Gateway Project, North Trunk Sewer replacement, $500,000 for annual sewer main replacement, and $150,000 for clarifier repairs for a total transfer of $3,050,000. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods, Strategic Economic Development Activities, & Enhanced Communication and Marketing Department Goal: Protect the City’s natural resources and waterways for public health, recreation opportunities and development Department Objective: Meet or exceed DNR permit requirements for sanitary sewer systems Performance Measures: Carbonaceous Biochemical Oxygen Demand (CBOD) – Percent Removal* Total Suspended Solids (TSS) – Percent Removal* Goal FY 2011 FY 2012 FY 2013 FY 2014 98.0% 97.7% 97.8% 97.0% 99.1% Goal FY 2011 FY 2012 FY 2013 FY 2014 98.0% 97.1% 97.3% 97.6% 97.8% 393 Ammonia (NH3) – Percent Removal* * Higher Number is Better Strategic Plan Goal: Healthy Neighborhoods, Strategic Economic Development Activities, & Enhanced Communication and Marketing Department Goal: Protect public and private property from water damage and health hazards Department Objective: Control Sanitary Sewer Overflows (SSO – sewer backups) Performance Measures: Number of SSOs per Year** Sewer Jetting, Miles per Year* Video Inspection, Miles per Year* * Higher Number is Better ** Lower Number is Better Goal FY 2011 FY 2012 FY 2013 FY 2014 97.0% 91.9% 91.3% 96.7% 93.34% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate 5 4 9 9 7 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate 40 39.1 45.5 47.5 49.5 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimate 4.5 15.7 19.2 24.7 26.7 394 City of Iowa City Activity: Wastewater Administration (720110)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 276,163$ 291,054$ 195,639$ 457,652$ 331,426$ 265,698$ Charges For Fees And Services Wastewater Charges 12,548,566 12,880,269 12,540,069 12,880,269 12,540,068 12,540,068 Miscellaneous Other Misc Revenue - 941 14,775 941 14,775 14,775 Other Financial Sources Sale of Assets 429 - - - - - Total Revenues 12,825,158$ 13,172,264$ 12,750,483$ 13,338,862$ 12,886,269$ 12,820,541$ Expenditures: Personnel 205,669$ 192,845$ 207,561$ 228,826$ 238,746$ 245,908$ Services 1,507,861 1,207,636 1,370,271 1,350,119 1,350,325 1,377,332 Supplies 46,139 47,465 39,150 36,034 39,467 40,256 Capital Outlay - - - 30,000 20,000 - Total Expenditures 1,759,669$ 1,447,946$ 1,616,982$ 1,644,979$ 1,648,538$ 1,663,496$ Personnel Services - FTE 2012 2013 2014 2015 2016 Asst Supt - Wastewater 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 0.50 0.50 Wastewater Superintendent 0.50 0.50 0.50 0.50 0.50 Project Support Assistant - - - 0.25 0.25 Total Personnel 2.00 2.00 2.00 2.25 2.25 Capital Outlay 2015 2016 Laboratory Equipment 20,000$ 20,000$ Total Capital Outlay 20,000$ 20,000$ Activity Summary 395 City of Iowa City Activity: Wastewater Treatment Plant Ops (720120)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Misc Permits & Licenses -$ -$ -$ -$ -$ -$ Use Of Money And Property Royalties & Commissions 271 274 277 274 277 277 Charges For Fees And Services Misc Charges For Services 8,665 1,386 2,016 360 2,016 2,016 Refuse Charges 3,421 - 1,223 1,026 1,223 1,223 Miscellaneous Misc Merchandise - - - - - - Other Misc Revenue 148,496 92,911 49,487 92,911 49,487 49,487 Total Revenues 160,853$ 94,571$ 53,003$ 94,571$ 53,003$ 53,003$ Expenditures: Personnel 1,357,737$ 1,283,238$ 1,322,599$ 1,343,958$ 1,441,899$ 1,485,156$ Services 951,714 933,266 1,041,471 1,130,681 1,029,288 1,049,874 Supplies 605,464 489,887 505,337 467,044 505,474 515,583 Capital Outlay 3,300 117,923 6,783 195,000 100,000 125,000 Total Expenditures 2,918,215$ 2,824,314$ 2,876,190$ 3,136,683$ 3,076,661$ 3,175,613$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 2.00 2.00 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 2.00 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 18.00 18.00 16.00 17.00 17.00 Capital Outlay 2015 2016 Chip Seal Roads -$ 60,000$ Facility Repairs 175,000 - Process Equipment 20,000 40,000 Total Capital Outlay 195,000$ 100,000$ Activity Summary 396 City of Iowa City Activity: Lift Stations (720130)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: -$ -$ -$ -$ -$ -$ Total Revenues -$ -$ -$ -$ -$ -$ Expenditures: Personnel -$ -$ -$ -$ -$ -$ Services - - - 197,934 - - Supplies - - - 11,500 - - Capital Outlay - - - 152,500 - - Total Expenditures -$ -$ -$ 361,934$ -$ -$ Capital Outlay 2015 2016 Lift Station Process Instruments 152,500$ -$ Total Capital Outlay 152,500$ -$ Activity Summary 397 City of Iowa City Activity: Wastewater Collection Systems (720140)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Misc Permits & Licenses 5,896$ 6,604$ 7,484$ 6,604$ 7,484$ 7,484$ Intergovernmental Disaster Assistance - - 2,923 - - - Other State Grants - - 21,924 - - - Charges For Fees And Services Wastewater Charges 410 8,935 15,925 8,935 15,925 15,925 Miscellaneous Misc Merchandise 323 524 1,375 524 1,375 1,375 Other Misc Revenue 2,990 715 1,098 715 1,098 1,098 Other Financial Sources Sale Of Assets 40 - - - - - Total Revenues 9,659$ 16,778$ 50,729$ 16,778$ 25,882$ 25,882$ Expenditures: Personnel 444,148$ 412,998$ 435,925$ 503,203$ 450,913$ 464,440$ Services 187,941 205,339 224,749 24,078 239,091 243,873 Supplies 55,748 38,251 48,441 42,107 80,286 81,892 Capital Outlay 181,704 182,617 45,299 50,000 205,000 292,500 Total Expenditures 869,541$ 839,205$ 754,414$ 619,388$ 975,290$ 1,082,705$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. III - Wastewater Collect. 1.80 1.80 1.80 1.80 1.80 M.W. II - Wastewater Trtmnt Plnt 2.70 2.70 3.70 2.70 2.70 Sr M.W. - Wastewater Collection 0.90 0.90 0.90 0.90 0.90 Total Personnel 5.40 5.40 6.40 5.40 5.40 Capital Outlay 2015 2016 Inflow & Infiltration Repair 50,000$ 55,000$ Lift Station Process Instruments - 150,000 Total Capital Outlay 50,000$ 205,000$ Activity Summary 398 City of Iowa City Activity: Wastewater Debt Service (720800)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ -$ -$ -$ -$ -$ Transfers In: Bond Ordinance Trans 6,488,050 4,581,311 4,570,067 4,559,962 4,488,036 4,431,246 Total Revenues & Transfers In 6,488,050$ 4,581,311$ 4,570,067$ 4,559,962$ 4,488,036$ 4,431,246$ Expenditures: Other Financial Uses Revenue Bonds Principal & Interest Payments 6,308,000$ 6,411,888$ 4,668,682$ 4,674,900$ 4,695,119$ 4,659,575$ Total Expenditures 6,308,000$ 6,411,888$ 4,668,682$ 4,674,900$ 4,695,119$ 4,659,575$ Activity Summary 399 Issue / Use of Funds Amount of Issue FY2015 FY2016 FY2017 2008C Sewer Revenue Refunding of Series 1996, 1997 and 1999 Revenue Bonds 24,280,000 2023 14,345,000 2,464,438 2,482,594 2,468,350 2009A Sewer Refunding of Series 2000 Revenue Bonds 8,660,000 2026 6,760,000 784,163 786,325 786,525 2010A Sewer Revenue Refunding of Series 2001 and 2002 Revenue Bonds 15,080,000 2021 7,480,000 1,426,300 1,426,200 1,404,700 Total Sewer Revenue Bonds:28,585,000 4,674,900 4,695,119 4,659,575 Fiscal Year Debt Paid in Full Principal Outstanding Debt Service Payments Sewer Revenue Bonds Outstanding Debt Obligation at June 30, 2015 Summary by Individual Issue 400 Fiscal Year Principal Interest Total 2016 3,520,000 1,175,119 4,695,119 4,695,119 28,585,000 2017 3,625,000 1,034,575 4,659,575 4,659,575 25,065,000 2018 3,775,000 886,575 4,661,575 4,661,575 21,440,000 2019 3,915,000 731,400 4,646,400 4,646,400 17,665,000 2020 4,090,000 557,463 4,647,463 4,647,463 13,750,000 2021 3,740,000 378,013 4,118,013 4,118,013 9,660,000 2022 2,485,000 232,288 2,717,288 2,717,288 5,920,000 2023 1,220,000 141,250 1,361,250 1,361,250 3,435,000 2024 700,000 93,250 793,250 793,250 2,215,000 2025 740,000 57,250 797,250 797,250 1,515,000 2026 775,000 19,375 794,375 794,375 775,000 Totals 28,585,000 5,306,556 33,891,556 33,891,556 Payments Paid by Sewer Revenue Principal Outstanding Beginning of Fiscal Year Sewer Revenue Bonds - Summary Debt Repayment Schedule 401 Fiscal Year Principal Interest Total 2016 1,885,000 597,594 2,482,594 2,482,594 14,345,000 3.75% 2017 1,945,000 523,350 2,468,350 2,468,350 12,460,000 4.00% 2018 2,035,000 443,750 2,478,750 2,478,750 10,515,000 4.00% 2019 2,095,000 361,150 2,456,150 2,456,150 8,480,000 4.00% 2020 2,205,000 264,125 2,469,125 2,469,125 6,385,000 5.00% 2021 1,775,000 164,625 1,939,625 1,939,625 4,180,000 5.00% 2022 1,850,000 74,000 1,924,000 1,924,000 2,405,000 5.00% 2023 555,000 13,875 568,875 568,875 555,000 5.00% Totals 14,345,000 2,442,469 16,787,469 16,787,469 Notes due after July 1, 2016 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Payments Sewer Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate $24.28 Million Sewer Revenue Refunding Capital Loan Notes, Series 2008C: Principal payable 7-1, beginning July 1, 2009; Interest payable 7-1 and 1-1, beginning January 1, 2009. These notes were issued to provide funds for refunding the outstanding Sewer Revenue Bonds Series 1996, 1997 and 1999 in the amounts of $12.65, $7.6 and $4.56 million, respectively. 402 Fiscal Year Principal Interest Total 2016 485,000 301,325 786,325 786,325 6,760,000 4.00% 2017 505,000 281,525 786,525 786,525 6,275,000 4.00% 2018 525,000 260,925 785,925 785,925 5,770,000 4.00% 2019 550,000 238,050 788,050 788,050 5,245,000 4.50% 2020 575,000 212,738 787,738 787,738 4,695,000 4.50% 2021 605,000 186,188 791,188 791,188 4,120,000 4.50% 2022 635,000 158,288 793,288 793,288 3,515,000 4.50% 2023 665,000 127,375 792,375 792,375 2,880,000 5.00% 2024 700,000 93,250 793,250 793,250 2,215,000 5.00% 2025 740,000 57,250 797,250 797,250 1,515,000 5.00% 2026 775,000 19,375 794,375 794,375 775,000 5.00% Totals 6,760,000 1,936,288 8,696,288 8,696,288 Notes due after July 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Payments Sewer Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate $8.660 Million Sewer Revenue Refunding Capital Loan Notes, Series 2009A: Principal payable 7-1, beginning July 1, 2010; Interest payable 7-1 and 1-1, beginning January 1, 2010. These notes were issued to provide funds for refunding the outstanding Sewer Revenue Bonds Series 2000 in the amount of $9.22 million. 403 Fiscal Year Principal Interest Total 2016 1,150,000 276,200 1,426,200 1,426,200 7,480,000 4.00% 2017 1,175,000 229,700 1,404,700 1,404,700 6,330,000 4.00% 2018 1,215,000 181,900 1,396,900 1,396,900 5,155,000 4.00% 2019 1,270,000 132,200 1,402,200 1,402,200 3,940,000 4.00% 2020 1,310,000 80,600 1,390,600 1,390,600 2,670,000 4.00% 2021 1,360,000 27,200 1,387,200 1,387,200 1,360,000 4.00% Totals 7,480,000 927,800 8,407,800 8,407,800 Notes due after July 1, 2018 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Payments Sewer Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate $15.08 Million Sewer Revenue Refunding Capital Loan Notes, Series 2010C: Principal payable 7-1, beginning July 1, 2011; Interest payable 7-1 and 1-1, beginning January 1, 2011. These notes were issued to provide funds for refunding the outstanding Sewer Revenue Bonds Series 2001 and 2002 Refunding in the amounts of $10.25 and $5.99 million, respectively. 404 WATER FUND The Water enterprise fund accounts the City’s water utility operations including the operation of a water production plant, water storage facilities, water distribution system, water meter reading, and water quality monitoring. The business-like fund is primarily supported through user fees. The Water fund’s unassigned fund balance at the close of FY14 was approximately $7.36 million. Though user fees are currently sufficient to cover annual operating costs, they are insufficient to cover capital project expenditures, and the fund has a downward trend in fund balance. The financial plan presented includes a 5% rate increase for FY15 and another 5% rate increase for FY16. FY13 fund balance includes an upward adjustment of $265,032 due to the change in accounting method from cash basis to modified accrual basis. This increase primarily represented accrued water fee revenues at year-end.   (1) FY15 and FY16 figures are estimates; FY12 is cash basis FY15 year-end unassigned fund balance is estimated to increase 1.66% compared to FY14. The Water Fund’s fund balance has declined steadily since fiscal year 2010. The 5% rate increase coupled with less capital project spending explains the slight increase in FY15 fund balance. The FY16 unassigned fund balance is estimated to decrease another 9.2% from FY15. Although there is another 5% rate increase in FY16, capital program spending is expected to increase again. The Water fund will have an estimated $4.22 million in restricted fund balance at the end of FY16 for revenue bond covenants. 405 Revenues: The Water Division is funded by water user fees, per the current schedule: Minimum Monthly Charge (MMC) Minimum Usage Rates Meter Size (inches) FY15 Rate FY16 Rate 5/8 (residential) $6.73 $7.07 3/4 $7.35 $7.72 1 $8.67 $9.10 1½ $17.29 $18.15 2 $23.25 $24.41 3 $42.96 $45.11 4 $74.94 $78.69 6 $150.79 $158.33 Cubic Feet FY15 Rate FY16 Rate First 100/mo. MMC (varies) MMC (varies) 101-3,000/mo. $3.14/100 cu. ft. $3.30/100 cu. ft. 3,001 and over $2.26/100 cu. ft. $2.37/100 cu. ft. Single Purpose Meter Charges First 100/mo. MMC (varies) MMC (varies) Over 101/mo. $3.14/100 cu. ft. $3.30/100 cu. ft. A flat 5% rate increase was adopted for both fiscal year 2015 and 2016 for all usage levels and meter sizes. The residential meter rate would increase from $6.41 per month to $6.73 per month in FY15 and then to $7.07 in FY16. Approximately 99% of Water operations are funded through charges for services. The estimated change in revenues from FY15 to FY16 is a 1.8% increase, which is based on quantities used during FY14 and the new rates. FY14 was a normal precipitation year. FY15 budgeted revenues were based on revenues from FY13 which was a drought year and quantities sold were higher. Use of Money & Property primarily consists of interest on investments. 406 Expenditures: The adopted FY16 expenditures are 2.7% higher than the FY15 revised expenditures. Personnel costs account for 33% of the Water funds expenditures while debt service accounts for 23% of the fund’s expenditures. The largest increase in the expenditure type from FY15 to FY16 is in the capital outlay. Capital outlay expenditures increased from $514,820 to $747,725 from FY15 to FY16 which is an increase of 45.2%. This is due to an increase in water main breaks and repairs. Other financing uses include transfers out of $1,346,500 for capital improvement projects. 407 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 14,268,644$ 17,950,722$ 12,138,269$ 11,541,132$ 11,682,431$ 11,018,086$ Revenues: Use Of Money And Property Interest Revenues 567,240$ 144,268$ 153,347$ 144,253$ 130,169$ 130,169$ Rents - 1,000 750 1,000 750 750 Royalties & Commiss 846 913 723 913 723 723 Intergovernmental Fed Intergovnt Rev 2,849 - - - - - Disaster Assistance 317 - - - - - Other State Grants - - 3,653 - - - Charges For Fees And Services Water Charges 8,225,837 8,673,278 8,442,246 9,081,670 9,265,018 9,265,018 Miscellaneous Printed Materials 16 12 13 - - - Misc Merchandise 5,135 12,350 8,537 12,350 8,537 8,537 Intra-City Charges 4,000 2,000 2,000 2,000 2,000 2,000 Other Misc Revenue 2,236 143,303 5,259 370 5,259 5,259 Other Financial Sources Debt Sales 4,989,908 - - - - - Sale Of Assets 729 16,325 11,055 - - - Sub-Total Revenues 13,799,113 8,993,449 8,627,583 9,242,556 9,412,456 9,412,456 Transfers In: 1) Bond Ordinance Transfers In 2,085,268 1,996,115 2,010,315 2,008,715 2,010,716 2,020,178 Misc Transfers In - 16,878 - - - - Sub-Total Transfers In 2,085,268 2,012,993 2,010,315 2,008,715 2,010,716 2,020,178 Total Revenues & Transfers In 15,884,381$ 11,006,442$ 10,637,898$ 11,251,271$ 11,423,172$ 11,432,634$ Expenditures: Water Administration 1,319,931$ 1,209,463$ 1,178,390$ 1,249,557$ 1,442,472$ 1,474,010$ Water Treatment Plant Ops 1,846,513 1,935,659 1,989,276 2,262,052 2,258,399 2,270,044 Water Distribution System 1,248,509 1,248,942 1,410,846 1,377,978 1,527,193 1,554,764 Water Customer Service 1,207,553 1,099,863 1,109,258 1,250,130 1,150,856 1,172,088 Water Public Relations 71,973 67,769 55,724 70,400 57,365 58,948 Water Debt Service 2,061,497 7,063,088 1,984,946 1,989,515 1,987,216 1,987,946 Sub-Total Expenditures 7,755,976 12,624,784 7,728,440 8,199,632 8,423,501 8,517,800 Transfers Out: Capital Project Fund 567,560 2,078,787 1,151,955 568,400 1,346,500 1,145,000 1) Debt Service Funding 2,085,268 1,996,115 2,010,315 2,008,715 2,010,716 2,020,178 GO Bond Abatement 1,770,465 360,457 344,325 333,225 306,800 300,900 Operating Subsidy 23,034 23,784 - - - - Sub-Total Transfers Out 4,446,327 4,459,143 3,506,595 2,910,340 3,664,016 3,466,078 Total Expenditures & Transfers Out 12,202,303$ 17,083,927$ 11,235,035$ 11,109,972$ 12,087,517$ 11,983,878$ Fund Balance*, June 30 17,950,722$ 11,873,237$ 11,541,132$ 11,682,431$ 11,018,086$ 10,466,842$ Change in Accounting Method - 265,032 - - - - Adjusted Fund Balance*, June 30 17,950,722 12,138,269 11,541,132 11,682,431 11,018,086 10,466,842 Restricted / Committed /Assigned 9,216,968 4,150,010 4,175,379 4,194,579 4,218,079 4,250,311 Unassigned Balance 8,733,754$ 7,988,259$ 7,365,753$ 7,487,852$ 6,800,007$ 6,216,531$ % of Expenditures 72%47%66%67%56%52% 1) Same Fund Transfers required by bond covenants *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Water (7300 - 7301) Fund Summary 408 WATER OPERATIONS The mission of the Water division is to efficiently produce and distribute high quality and abundant quantity of potable water necessary for the residential, commercial, industrial, and firefighting needs of the City while maintaining compliance with EPA drinking water regulations. The Water division, as part of the Public Works Department, operates and maintains the potable water system for the City of Iowa City and University Heights. 24/7 system operation is maintained to provide regulatory approved quality, at satisfactory pressures, and in quantities and rates of flow to satisfy all customer demands. Iowa City’s award-winning water exceeds all required standards set by the Environmental Protection Agency, with over 200 water quality tests performed each day by professional staff to ensure that quality standards are attained. Water quality data is available through the Consumer Confidence Report that is released to the public annually. The division’s budget is organized into five activities: Water Administration Water Administration personnel consists of the Water Superintendent and Assistant Superintendent. Administration oversees the operation of: Water Treatment Plant Operations Iowa City’s state-of-the-art water treatment facility, located at 80 Stephen Atkins Drive, has a 16.7 million gallon per day capacity. Water Distribution System The division operates and maintains 263 miles of water main and appurtenances that date back to 1882. Customer Service Nearly 26,000 service accounts are read and billed monthly. Public Information/Education The Water division creates and delivers the Consumer Confidence Report to all customers and updates the industrial water quality report for review on the City’s website. The division also generates informative inserts for the customers’ water bills. Water Debt Service Water debt service consists of principal and interest payments on water revenue bonds, which are repaid with water revenue. 409 HIGHLIGHTS  Consultant selection of an Aquifer Storage and Recovery study that will allow treated water to be stored in the Jordan aquifer during low demand periods and be used during high demand periods. The benefit of retrofitting and using an existing facility will preclude the water system from needing to construct additional source and treatment capacity for future demands.  A Student Operator Program, that was created in 2012 as a cooperative endeavor with the University Of Iowa College Of Engineering, provides training and experience that is beneficial for the Water Division and the students. This will be expanded in FY ’15 by adding two (2) additional students to perform weekend operations and summer distribution work.  Continuation of inspection, repair and replacement of distribution system assets, i.e. hydrants, valves, and water main, by distribution staff has been supported by the introduction of asset management software and hardware.  Water main breaks increased due to drought conditions in FY ’14 will continue in FY ’15 as drought conditions continue. Recent Accomplishments  Competed water distribution pressure zone study  Drinking water compliance rate is 100%.  Repaired 94 water main breaks in FY13 up from 57 in FY12  City added 8,565 feet of water main in FY13  Automated Water Meter Reading (AMR) system to be completed in FY16.  Electrical efficiency study collaborating with MidAm focused on High Service pumping and Distribution efficiency resulting in a new High Service Pump Control System. Upcoming Challenges  Transition to distribution infrastructure appurtenance predictive and preventative repair and/or replacement. Hydrants, valves, and system needs will be evaluated to address the aging infrastructure components.  Replace and repair aging infrastructure in a timely manner  Maintaining and upgrading aging plant /system computer control hardware & software  Planning and implementation of pressure zones as the City water system continues to grow.  Planning and implementing climate variation programs and projects Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 31.75 32.00 32.00 410 Staffing Level Change Summary: 25% of a Project Support Assistant position was added in Water Administration in the fiscal year 2015 budget. Service Level Changes for FY2015:  Water rate increases were approved for capital improvement program funding in both fiscal years 2015 and 2016. Each year was a 5% across-the-board increase.  Continued expansion of the student operator program where students are hired to train and develop skills as water operators. Financial Highlights: Capital outlay in the Water Distribution activity was increased to $500,000 to include additional funds for water main break repairs, saddler service replacement, fire hydrant repairs and replacement, and valve repairs. These additional funds are intended to provide additional maintenance and repairs to the water distribution system. Some of these expenses were also recategorized from supplies into capital outlay as part of these programs. Capital outlay in the Water Customer Service activity was reduced from $309,320 to $205,725 due to reduced spending for radio read devices. This reduction is due to the completion of converting the water meters throughout the city from manual read to radio read. This will be completed during fiscal year 2015. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Ensure the water distribution system delivers high quality water in sufficient quantities to meet development opportunities. Department Objective: Use Comprehensive Distribution Plan to ensure distribution system will meet current and future water demand. This includes: pressure zoning; asset management; rehabilitation and replacement model and plan; and the GIS migration plan. 411 Performance Measures: Water Pumped (millions of gallons) New Water Main (feet) Water Main Replaced (feet) Miles of Main Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Ensure high quality water is supplied in abundant quantities to the residents of Iowa City. Department Objective: Surpass EPA water quality standards and minimize service disruptions. FY 2011 FY 2012 FY 2013 FY 2014 10 Year Average 1,989.3 2,008.2 2,031.6 2,058.7.6 2,028.1 FY 2011 FY 2012 FY 2013 FY 2014 Subdivisions 2,627 5,745 4,444 8,010 Projects 0 4,823 251 0 FY 2011 FY 2012 FY 2013 FY 2014 3,393 3,807 8,435 5,887 FY 2011 FY 2012 FY 2013 FY 2014 261 262 263 264 412 Performance Measures: Bacterial Samples Main Breaks Service Work Orders Strategic Plan Goal: A Solid Financial Foundation Department Goal: Efficiently distribute high quality water to a growing city. Department Objective: Identify energy and leak efficiency opportunities. Performance Measures: Non-Account Water Percentage Goal FY 2011 FY 2012 FY 2013 FY 2014 840 890 920 948 1,013 FY 2011 FY 2012 FY 2013 FY 2014 10 Year Average 56 57 95 98 66 FY 2011 FY 2012 FY 2013 FY 2014 3,691 5,441 3,596 3,192 FY 2011 FY 2012 FY 2013 FY 2014 10 Year Average 11.0% 8.3% 7.1% 11.9% 8.3% 413 Strategic Plan Goal: Healthy Neighborhoods Department Goal: Maintain Insurance Services Office (ISO) rating to maintain high level of service and safety for property owners and residents in Iowa City. Department Objective: Ensure reliable water supplies for public safety purposes. Performance Measures: Number of Hydrants Number of Hydrants Flushed FY 2011 FY 2012 FY 2013 FY 2014 3,240 3,316 3,372 3,390 FY 2011 FY 2012 FY 2013 FY 2014 3,899 4,000 3,970 985 414 City of Iowa City Activity: Water Administration (730110)Fund: Water (7300) Division: Water (730100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 567,240$ 144,253$ 153,347$ 144,253$ 130,169$ 130,169$ Royalties & Commiss 846 913 723 913 723 723 Charges For Fees And Services Water Charges 7,805,858 8,261,741 8,027,042 8,670,133 8,849,814 8,849,814 Miscellaneous Printed Materials 16 12 13 - - - Intra-City Charges 4,000 2,000 2,000 2,000 2,000 2,000 Other Misc Revenue 494 2,377 5,259 370 5,259 5,259 Other Financial Sources Sale Of Assets 729 98 - - - - Transfers In: Misc Transfers In - 16,878 - - - - Total Revenues & Transfers In 8,379,183$ 8,428,272$ 8,188,384$ 8,817,669$ 8,987,965$ 8,987,965$ Expenditures: Personnel 238,090$ 236,466$ 247,331$ 260,848$ 268,847$ 276,912$ Services 1,074,857 968,897 926,862 981,017 1,170,047 1,193,448 Supplies 4,717 4,100 4,197 7,692 3,578 3,650 Capital Outlay 2,267 - - - - - Total Expenditures 1,319,931$ 1,209,463$ 1,178,390$ 1,249,557$ 1,442,472$ 1,474,010$ Personnel Services - FTE 2012 2013 2014 2015 2016 Asst Supt - Water 1.00 1.00 1.00 1.00 1.00 Water Superintendent 1.00 1.00 1.00 1.00 1.00 Project Support Assistant - - - 0.25 0.25 Total Personnel 2.00 2.00 2.00 2.25 2.25 Activity Summary 415 City of Iowa City Activity: Water Treatment Plant Ops (730120)Fund: Water (7300) Division: Water (730100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Other State Grants -$ -$ 3,653$ -$ -$ -$ Charges For Fees And Services Water Charges - - 156 - 156 156 Miscellaneous Other Misc Revenue 1,742 140,926 - - - - Other Financial Sources Sale of Assets - 362 - - - - Total Revenues 1,742$ 141,288$ 3,809$ -$ 156$ 156$ Expenditures: Personnel 847,317$ 873,952$ 907,108$ 930,281$ 931,730$ 959,682$ Services 671,238 698,569 672,305 895,276 855,734 872,849 Supplies 325,315 357,683 394,793 421,495 428,935 437,514 Capital Outlay 2,643 5,455 15,070 15,000 42,000 - Total Expenditures 1,846,513$ 1,935,659$ 1,989,276$ 2,262,052$ 2,258,399$ 2,270,044$ Personnel Services - FTE 2012 2013 2014 2015 2016 Laboratory Technician - Water 0.50 0.50 0.50 0.50 0.50 Maintenance Operator - Water 4.00 4.00 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 11.50 11.50 10.50 10.50 10.50 Capital Outlay 2015 2016 Fire Alarm Panel replacement -$ 35,000$ Ammonia Room heat system - 7,000 Replace Power Mixer 15,000 - Total Capital Outlay 15,000$ 42,000$ Activity Summary 416 City of Iowa City Activity: Water Distribution System (730130)Fund: Water (7300) Division: Water (730100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents -$ 1,000$ 750$ 1,000$ 750$ 750$ Intergovernmental Fed Intergovnt Rev 2,849 - - - - - Disaster Assistance 317 - - - - - Charges For Fees And Services Water Charges 80,239 72,437 77,048 72,437 77,048 77,048 Miscellaneous Sale of Assets - - 11,055 - - - Misc Merchandise 4,384 10,785 5,377 10,785 5,377 5,377 Total Revenues 87,789$ 84,222$ 94,230$ 84,222$ 83,175$ 83,175$ Expenditures: Personnel 676,380$ 669,959$ 718,663$ 786,149$ 702,708$ 723,789$ Services 183,895 193,581 219,441 211,089 270,245 275,650 Supplies 179,872 128,887 110,761 174,240 54,240 55,325 Capital Outlay 208,362 256,515 361,981 206,500 500,000 500,000 Total Expenditures 1,248,509$ 1,248,942$ 1,410,846$ 1,377,978$ 1,527,193$ 1,554,764$ Personnel Services - FTE 2012 2013 2014 2015 2016 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 Engineer - - - 1.00 1.00 Utilities Technician - Water 1.00 1.00 1.00 - - Total Personnel 8.00 8.00 8.00 8.00 8.00 Capital Outlay 2015 2016 Water main repairs-contracted improvment 206,500$ 500,000$ Total Capital Outlay 206,500$ 500,000$ Activity Summary 417 City of Iowa City Activity: Water Customer Service (730140)Fund: Water (7300) Division: Water (730100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Water Charges 339,740$ 339,100$ 338,000$ 339,100$ 338,000$ 338,000$ Miscellaneous Misc Merchandise 751 1,565 3,160 1,565 3,160 3,160 Other Financial Sources Sale Of Assets - 15,865 - - - - Total Revenues 340,491$ 356,530$ 341,160$ 340,665$ 341,160$ 341,160$ Expenditures: Personnel 757,364$ 758,713$ 753,876$ 795,758$ 805,469$ 829,633$ Services 128,038 130,806 107,787 121,229 118,602 120,974 Supplies 12,380 12,661 11,665 23,823 21,060 21,481 Capital Outlay 309,771 197,683 235,930 309,320 205,725 200,000 Total Expenditures 1,207,553$ 1,099,863$ 1,109,258$ 1,250,130$ 1,150,856$ 1,172,088$ Personnel Services - FTE 2012 2013 2014 2015 2016 Building Inspector 1.00 1.00 1.00 1.00 1.00 Customer Service Coord 1.00 1.00 1.00 1.00 1.00 M. W. II - Water Service 2.00 2.00 2.00 2.00 2.00 M. W. III - Water Service 1.00 1.00 1.00 1.00 1.00 M.W. I - Meter Reader 1.00 1.00 1.00 1.00 1.00 M.W. I-Water Customer Service 3.00 3.00 3.00 3.00 3.00 Water Services Clerk 1.75 1.75 1.75 1.75 1.75 Total Personnel 10.75 10.75 10.75 10.75 10.75 Capital Outlay 2015 2016 Radio read devices 110,150$ 20,725$ Water Meters 199,170 185,000 Total Capital Outlay 309,320$ 205,725$ Activity Summary 418 City of Iowa City Activity: Water Public Relations (730150)Fund: Water (7300) Division: Water (730100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: -$ -$ -$ -$ -$ -$ Total Revenues -$ -$ -$ -$ -$ -$ Expenditures: Personnel 40,582$ 40,605$ 41,926$ 42,608$ 43,520$ 44,826$ Services 30,522 26,370 13,521 27,038 13,588 13,860 Supplies 869 794 277 754 257 262 Capital Outlay - - - - - - Total Expenditures 71,973$ 67,769$ 55,724$ 70,400$ 57,365$ 58,948$ Personnel Services - FTE 2012 2013 2014 2015 2016 Public Info/Ed Coord - Pub Wks 0.50 0.50 0.50 0.50 0.50 Total Personnel 0.50 0.50 0.50 0.50 0.50 Activity: Water Debt Service (730800)Fund: Water (7301) Division: Water (730100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ 15$ -$ -$ -$ -$ Other Financial Sources Debt Sales 4,989,908 - - - - - Transfers In: Bond Ordinance Transfers In 2,085,268 1,996,115 2,010,315 2,008,715 2,010,716 2,020,178 Total Revenues & Transfers In 7,075,176$ 1,996,130$ 2,010,315$ 2,008,715$ 2,010,716$ 2,020,178$ Expenditures: Services 88$ 12,810$ -$ -$ -$ -$ Other Financial Uses Revenue Bonds Principal & Interest Payments 2,061,409 7,050,278 1,984,946 1,989,515 1,987,216 1,987,946 Total Expenditures 2,061,497$ 7,063,088$ 1,984,946$ 1,989,515$ 1,987,216$ 1,987,946$ Activity Summary Activity Summary 419 Issue / Use of Funds Amount of Issue FY2015 FY2016 FY2017 2008 Water Revenue Refunding of 1999B Capital Loan Notes 7,115,000 2025 4,920,000 601,925 602,838 602,694 2009 Water Revenue Refunding of Series 2000 Revenue Bonds 9,750,000 2026 7,410,000 847,538 846,338 844,338 2012C Water Revenue Refunding of Series 2002 Revenue Bonds 4,950,000 2023 4,035,000 540,053 538,040 540,915 Total - Water Revenue Bonds 16,365,000 1,989,515 1,987,215 1,987,946 Water Revenue Bonds Outstanding Debt Obligation at June 30, 2015 Summary by Individual Issue Fiscal Year Debt Paid in Full Principal Outstanding Debt Service Payments 420 Fiscal Year Principal Interest Total Paid by Water Revenue 2016 1,420,000 567,215 1,987,215 1,987,215 16,365,000 2017 1,465,000 522,946 1,987,946 1,987,946 14,945,000 2018 1,520,000 475,903 1,995,903 1,995,903 13,480,000 2019 1,565,000 426,515 1,991,515 1,991,515 11,960,000 2020 1,620,000 374,103 1,994,103 1,994,103 10,395,000 2021 1,680,000 317,571 1,997,571 1,997,571 8,775,000 2022 1,740,000 256,781 1,996,781 1,996,781 7,095,000 2023 1,805,000 191,764 1,996,764 1,996,764 5,355,000 2024 1,325,000 128,847 1,453,847 1,453,847 3,550,000 2025 1,390,000 68,481 1,458,481 1,458,481 2,225,000 2026 835,000 18,788 853,788 853,788 835,000 Totals 16,365,000 3,348,913 19,713,913 19,713,913 Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Bonds - Summary Debt Repayment Schedule by Fiscal Year 421 Fiscal Year Principal Interest Total 2016 410,000 192,838 602,838 602,838 4,920,000 3.500% 2017 425,000 177,694 602,694 602,694 4,510,000 3.750% 2018 445,000 160,825 605,825 605,825 4,085,000 4.000% 2019 460,000 142,725 602,725 602,725 3,640,000 4.000% 2020 475,000 124,025 599,025 599,025 3,180,000 4.000% 2021 495,000 104,625 599,625 599,625 2,705,000 4.000% 2022 515,000 84,103 599,103 599,103 2,210,000 4.125% 2023 540,000 62,006 602,006 602,006 1,695,000 4.250% 2024 565,000 38,172 603,172 603,172 1,155,000 4.375% 2025 590,000 12,906 602,906 602,906 590,000 4.375% Totals 4,920,000 1,099,919 6,019,919 6,019,919 Notes due after July 1, 2016 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate $7.115 Million Water Revenue Refunding Capital Loan Notes, Series 2008D: Principal payable 7-1, beginning July 1, 2009; Interest payable 7-1 and 1-1, beginning January 1, 2009. These notes were issued to provide funds to current refund outstanding Water Revenue Bonds Series 1999B in the amount of $7.045 million. 422 Fiscal Year Principal Interest Total 2016 540,000 306,338 846,338 846,338 7,410,000 4.000% 2017 560,000 284,338 844,338 844,338 6,870,000 4.000% 2018 585,000 261,438 846,438 846,438 6,310,000 4.000% 2019 610,000 237,538 847,538 847,538 5,725,000 4.000% 2020 635,000 212,638 847,638 847,638 5,115,000 4.000% 2021 665,000 185,806 850,806 850,806 4,480,000 4.250% 2022 695,000 156,038 851,038 851,038 3,815,000 4.500% 2023 725,000 124,088 849,088 849,088 3,120,000 4.500% 2024 760,000 90,675 850,675 850,675 2,395,000 4.500% 2025 800,000 55,575 855,575 855,575 1,635,000 4.500% 2026 835,000 18,788 853,788 853,788 835,000 4.500% Totals 7,410,000 1,933,256 9,343,256 9,343,256 Notes due after July 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate $9.750 Million Water Revenue Refunding Capital Loan Notes, Series 2009B: Principal payable 7-1, beginning July 1, 2010; Interest payable 7-1 and 1-1, beginning January 1, 2010. These notes were issued to provide funds to current refund outstanding Water Revenue Bonds Series 2000 in the amount of $9.895 million. 423 Fiscal Year Principal Interest Total 2016 470,000 68,040 538,040 538,040 4,035,000 1.500% 2017 480,000 60,915 540,915 540,915 3,565,000 1.500% 2018 490,000 53,640 543,640 543,640 3,085,000 1.500% 2019 495,000 46,253 541,253 541,253 2,595,000 1.500% 2020 510,000 37,440 547,440 547,440 2,100,000 2.000% 2021 520,000 27,140 547,140 547,140 1,590,000 2.000% 2022 530,000 16,640 546,640 546,640 1,070,000 2.000% 2023 540,000 5,670 545,670 545,670 540,000 2.100% Totals 4,035,000 315,738 4,350,738 4,350,738 Notes due after July 1, 2020 are subject to call on said date or any date thereafter Upon terms of par plus accrued interest to date of call Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate 2012 $4.95 Million Water Revenue Refunding Bond, Series 2012C: Principal payable 7-1, beginning July 1, 2013; Interest payable 7-1 and 1-1, beginning January 1, 2013. This bond was issued for the purpose of the current refunding of $5,015,000 of the 2002 Water Revenue Bonds that will be called July 1, 2012 424 REFUSE COLLECTION FUND The Refuse Collection enterprise fund accounts for the activities of the City’s curbside pickup program for household waste, yard waste, bulky items, and appliances. The Refuse Collection fund is operated as a business and is primarily supported by user fees. The Refuse Collection unassigned fund balance on June 30, 2014 was $890,410, a 23.77% increase from FY13. The increase primarily stems from an increase in bulky item and yard waste fees in FY14. In FY13, there was an adjustment upward of $272,859 due to the change in accounting methodology from cash basis to modified accrual basis. The increase primarily represents refuse collection fees receivable at year end. (1) FY15 and FY16 figures are estimates; FY12 is cash basis FY15 fund balance is projected to decrease by 9.98% which includes a proposed refuse fee increase of $.40 per month. The decrease is due to a $100,000 transfer to the capital improvement program for the relocation of the garbage truck washout station to the new public works facility site. The Refuse Collection fund has no restricted or assigned fund balances. Revenue: The Refuse Collection operations are funded primarily by user fees. The following schedule presents current user fees and the current FY15 fees. There are additional fees not listed, including the pickup of tires, TVs, and computer monitors. The FY16 budget does not propose any changes to refuse collection fees. Current Garbage Collection $11.80 Curbside Recycling per Unit $4.10 425 Refuse charges 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. FY16 revenue is estimated at 1.3% higher than FY15 estimated revenue. Expenditures: The FY16 adopted budget represents a 2.7% increase from FY15 estimated expenditures. The increase is predominantly from increases in landfill charges and the cost to implement a commingled recycling program. Capital outlay costs include the purchase of refuse carts and lids and total only 1% of the operating budget. Appliance Collection $20.00 Bulky Item Pickup: First item $12.50 Additional items $6.00 Yard Waste: Per bag $1.25 Annual sticker $25.00 426 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 461,736$ 487,466$ 719,427$ 890,410$ 801,587$ 770,171$ Revenues: Licenses And Permits General Use Permits 4,150$ 5,500$ 6,325$ 5,500$ 6,325$ 6,325$ Use Of Money And Property Interest Revenues 661 1,131 1,095 1,131 357 357 Charges For Fees And Services Refuse Charges 2,953,846 2,936,096 3,050,189 3,009,096 3,050,190 3,100,190 Miscellaneous Other Misc Revenue 29 2,309 150 2,255 150 150 Total Revenues 2,958,686$ 2,945,036$ 3,057,759$ 3,017,982$ 3,057,022$ 3,107,022$ Expenditures: Refuse Administration 509,411$ 530,439$ 509,622$ 514,763$ 501,735$ 513,672$ Refuse Operations 1,266,536 1,268,670 1,208,826 1,286,089 1,296,257 1,329,543 Yard Waste Collection 338,974 276,988 326,884 303,344 340,582 349,033 Curbside Recycling Collection 633,688 658,437 688,554 728,641 765,233 785,301 White Goods/Bulky Collection 184,347 195,400 152,890 173,968 184,631 189,636 Sub-Total Expenditures 2,932,956 2,929,934 2,886,776 3,006,805 3,088,438 3,167,185 Transfers Out: Capital Project Fund - 56,000 - 100,000 - 700,000 Sub-Total Transfers Out - 56,000 - 100,000 - 700,000 Total Expenditures & Transfers Out 2,932,956$ 2,985,934$ 2,886,776$ 3,106,805$ 3,088,438$ 3,867,185$ Fund Balance*, June 30 487,466$ 446,568$ 890,410$ 801,587$ 770,171$ 10,008$ Change in Accounting Method - 272,859 - - - - Adjusted Fund Balance*, June 30 487,466 719,427 890,410 801,587 770,171 10,008 Restricted / Committed /Assigned - - - - - - Unassigned Balance 487,466$ 719,427$ 890,410$ 801,587$ 770,171$ 10,008$ % of Expenditures 17%24%31%26%25%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Refuse Collection (7400) Fund Summary 427 REFUSE COLLECTION OPERATIONS Iowa City’s refuse collection programs are designed to protect the health, safety and welfare of our community by providing prompt and safe curbside collection of waste materials. Our programs are designed around sustainable principles that promote recycling and ensure that each specific category of waste is disposed of properly. Refuse, Recycling, and Yard Waste Collection is administered by the Solid Waste staff within the Streets Division. Crews provide curbside pickup of household waste, recycling, yard waste, bulky items, and appliances to 15,331 households on a weekly basis in Iowa City. Services are provided to residential properties ranging from one to four units. In addition, Solid Waste crews provide elderly and handicap carryout service to residents whom document need. The Refuse Collection budget is organized into five activities: Refuse Collection Administration Refuse Collection Administration personnel consists of a 0.33 FTE Streets/Solid Waste Superintendent, an Assistant Superintendent, and a 0.33 FTE Streets/Solid Waste Clerk. Administration oversees the operation of: Refuse Collection Operations The city is divided into 5 sectors for garbage pickup. Visit www.icgov.org or call (319)- 356-5180 for pickup schedules. Tipper carts have now been delivered to 14,750 Iowa City residents, making the collection process safer and more efficient. The conversion to tipper carts has been a 10 year process. Yard Waste Collection Yard waste such as grass, leaves and garden residue can be bagged in special Iowa City yard waste bags imprinted with the City logo. The bags are available for purchase at participating Iowa City grocery, hardware and general merchandise stores, and at the City Hall Cashier (410 E. Washington St.). Residents may also purchase annual yard waste stickers. This sticker is to be placed on a container no larger than 35 gallons that residents supply. These stickers are effective beginning April 1 and are valid for one year. Curbside Recycling Collection A recycling container is provided for each single-family residence and each multiple unit dwelling of 4 units or fewer. White Goods/Bulky Items Customers may call the Solid Waste Division (319) 356-5180 to schedule special item collection; additional fees apply. Items available for pickup include furniture, electronics, appliances, and tires. Usable furniture in good condition may also be donated to Habitat for Humanity’s Furniture Project, which provides good, used furniture to households in need while diverting material from the landfill. 428 HIGHLIGHTS In fiscal year 2014 Refuse Collection handled: • 9,160 tons of refuse • 1,629 tons of yard waste • 1,496 tons of recycling • 2,251 bulk items from the curbside • 197 appliances from the curbside • 209 electronics from the curbside • 15,331 households serviced weekly Recent Accomplishments: • The City replaced its last rear load refuse truck with a fourth fully automated truck. • The City added a small side-load one- man truck to assist collection in smaller confined neighborhoods. The vehicle will allow for implementation of a pilot project to evaluate comingling of recyclables. • Implement recycling pilot program for multifamily complexes/condos larger than a fourplex. Upcoming Challenges: • Acquire additional refuse carts for repairs and new customers. • Continue planning for transferring refuse operations from current location to new public works facility location. • Address staffing requirements as City grows and additional customers come on- line. • Examine opportunities to move towards single stream collection. • Research opportunities to reduce yard waste collection costs. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 19.35 19.35 17.85 Staffing Level Change Summary:  The Senior Clerk/Typist position was eliminated in fiscal year 2016 after becoming vacant in fiscal year 2015. Half of this position was charged to the Streets Operations and half to Refuse Collection. These duties are currently being filled by temporary staff.  A Maintenance Work II position was eliminated in the fiscal year 2016 budget following a retirement. In lieu of replacing the position, the garbage truck which required two men was replaced with a one-man truck. 429 Service Level Change Summary:  In the curbside recycling activity, $15,000 was added to conduct a commingled recycling pilot program. Financial Highlights: In fiscal year 2015, $100,000 was transferred to the capital improvement program for the construction of a new washout facility at the new public works facility location. In fiscal year 2017, it is projected that $700,000 will be transferred towards relocating the Refuse Collection shops to the GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing & Healthy Neighborhoods Department Goal: Provide sustainable and cost-effective services for residents that divert material from the landfill. Department Objective: Continue to provide exceptional curbside recycling, yard waste, appliance, and electronic waste collection services to Iowa City residents. Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 Residential Refuse Collection Accounts 14,960 15,030 15,177 15,331 Refuse Tonnages 8,969 8,935 8,956.29 9,160.18 Recycling Tonnages 1,471 1,528 1,541.65 1,495.54 Yard W aste Tonnages 1,730 1,638 1,433.38 1,629.29 430 White Goods – Scheduled Pickups Strategic Plan Goal: Healthy Neighborhoods Department Goal: Continue the collection of illegally dumped material on City property and rights of way. Department Objective: Maintain clean and safe neighborhoods. Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 Bulk Items 2,414 2,382 2,323 2,251 Appliances 245 243 193 197 Electronics 191 203 292 209 Tires 20 10 11 21 White Goods Route Total Tonnages 258.76 280.91 253.65 254.17 FY 2011 FY 2012 FY 2013 FY 2014 Bulk items 34 53 43 38 Appliances 10 9 4 0 Electronics 10 9 13 11 Tires 38 14 6 5 Deer 10 20 27 22 431 Strategic Plan Goal: A Strong Urban Core Department Goal: Continue the collection of illegally dumped material in the Central Business District alleys. Department Objective: Maintain a clean and safe environment for a vibrant downtown. Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 Bulk items 53 63 76 77 Appliances 9 12 10 4 Electronics 12 6 6 11 Tires 9 0 0 0 432 City of Iowa City Activity: Refuse Administration (740110)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 661$ 1,131$ 1,095$ 1,131$ 357$ 357$ Charges For Fees And Services Refuse Charges 175 200 275 200 275 275 Miscellaneous Other Misc Revenue - - 74 - 74 74 Total Revenues 836$ 1,331$ 1,444$ 1,331$ 706$ 706$ Expenditures: Personnel 213,718$ 213,723$ 203,577$ 226,812$ 190,239$ 195,946$ Services 294,933 315,872 302,958 285,341 309,887 316,085 Supplies 760 844 3,087 2,610 1,609 1,641 Capital Outlay - - - - - - Total Expenditures 509,411$ 530,439$ 509,622$ 514,763$ 501,735$ 513,672$ Personnel Services - FTE 2012 2013 2014 2015 2016 Asst Supt Streets/Solid Waste 1.00 1.00 1.00 1.00 1.00 Clerk/Typist - Solid Waste 1.00 1.00 1.00 1.00 0.50 Supt Streets/Solid Waste 0.35 0.35 0.35 0.35 0.35 Total Personnel 2.35 2.35 2.35 2.35 1.85 Activity Summary 433 City of Iowa City Activity: Refuse Operations (740120)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits General Use Permits 4,150$ 5,500$ 6,325$ 5,500$ 6,325$ 6,325$ Charges For Fees And Services Refuse Charges 2,023,519 2,047,890 2,090,029 2,120,890 2,090,030 2,140,030 Miscellaneous Other Misc Revenue 29 2,266 - 2,255 - - Total Revenues 2,027,698$ 2,055,656$ 2,096,354$ 2,128,645$ 2,096,355$ 2,146,355$ Expenditures: Personnel 487,832$ 473,964$ 448,650$ 507,345$ 428,713$ 441,574$ Services 710,962 698,053 728,471 725,900 824,087 840,569 Supplies 6,497 5,838 7,735 7,844 12,157 12,400 Capital Outlay 61,245 90,815 23,970 45,000 31,300 35,000 Total Expenditures 1,266,536$ 1,268,670$ 1,208,826$ 1,286,089$ 1,296,257$ 1,329,543$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. I - Refuse 4.00 4.00 3.00 2.00 2.00 M.W. II - Refuse 4.00 4.00 4.00 4.00 3.00 M. W. III - Refuse - - 1.00 1.00 1.00 Total Personnel 8.00 8.00 8.00 7.00 6.00 Capital Outlay 2015 2016 Refuse carts and lids 32,500$ 31,300$ Forklift (1/2 split with Streets Division)12,500 - Total Capital Outlay 45,000$ 31,300$ Activity Summary 434 City of Iowa City Activity: Yard Waste Collection (740130)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 130,124$ 115,036$ 166,924$ 115,036$ 166,924$ 166,924$ Total Revenues 130,124$ 115,036$ 166,924$ 115,036$ 166,924$ 166,924$ Expenditures: Personnel 233,672$ 153,907$ 159,250$ 157,025$ 163,907$ 168,824$ Services 75,065 105,623 132,921 110,090 136,850 139,587 Supplies 30,237 17,458 34,713 36,229 39,825 40,622 Capital Outlay - - - - - - Total Expenditures 338,974$ 276,988$ 326,884$ 303,344$ 340,582$ 349,033$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. I - Refuse 2.00 2.00 1.00 2.00 2.00 M.W. II - Refuse 1.00 1.00 - - - M. W. III - Refuse 1.00 1.00 - - - Total Personnel 4.00 4.00 1.00 2.00 2.00 Activity: Curbside Recycling Collection (740140)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 771,445$ 751,391$ 765,814$ 751,391$ 765,814$ 765,814$ Miscellaneous Other Misc Revenue - 43 - - - - Total Revenues 771,445$ 751,434$ 765,814$ 751,391$ 765,814$ 765,814$ Expenditures: Personnel 401,583$ 421,717$ 430,224$ 469,045$ 476,302$ 490,591$ Services 232,105 236,620 246,990 243,442 272,631 278,084 Supplies - 100 11,340 16,154 16,300 16,626 Capital Outlay - - - - Total Expenditures 633,688$ 658,437$ 688,554$ 728,641$ 765,233$ 785,301$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. II - Refuse 5.00 5.00 6.00 6.00 6.00 Total Personnel 5.00 5.00 6.00 6.00 6.00 Activity Summary Activity Summary 435 City of Iowa City Activity: White Goods/Bulky Collection (740150)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 28,583$ 21,579$ 27,147$ 21,579$ 27,147$ 27,147$ Miscellaneous Other Misc Revenue - - 76 - 76 76 Total Revenues 28,583$ 21,579$ 27,223$ 21,579$ 27,223$ 27,223$ Expenditures: Personnel 129,978$ 142,120$ 101,377$ 118,586$ 131,266$ 135,204$ Services 54,369 53,280 51,513 55,382 53,365 54,432 Supplies - - - - - - Capital Outlay - - - - - - Total Expenditures 184,347$ 195,400$ 152,890$ 173,968$ 184,631$ 189,636$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. I - Refuse 1.00 1.00 2.00 2.00 2.00 Total Personnel 1.00 1.00 2.00 2.00 2.00 Activity Summary 436   LANDFILL FUND The Landfill enterprise fund accounts for the business-like operations of the City’s municipal landfill and recycling operations. The Landfill fund is primarily supported user fees. The Landfill fund’s total fund balance on June 30, 2014 was $24.26 million, a 1.43% decrease from the FY13 year-end fund balance. Of the $24.26 million, $13.7 million was restricted in use per Iowa State code for site closure, post closure, and environmental protection costs and reserved for landfill cell replacement. The fund balance decrease was primarily due to the transfer of funds to the capital improvement program. Also in FY13, an adjustment was made for the conversion from the cash basis method of accounting to the modified accrual basis. This resulted in an adjustment of fund balance upward by $652,943. The increase was primarily due to the insurance recovery receivable pertaining to the landfill fire in 2012. (1) FY14 and FY15 figures are estimates; FY12 are cash basis  FY14 unassigned fund balance of $1,841,714 is a $1,982,987 increase over the FY13 unassigned fund balance, which was negative. This change was a result of a reconfiguration and recalculation of the replacement and closure reserves. In FY15, the unassigned fund balance is estimated to decrease $601,088 or 32.6%. This decrease is primarily due to a transfer to the capital improvement program. The Landfill maintains a reserve for the cell replacement. Previously, a flat amount was transferred to the cell replacement reserve annually. Through Engineering, a cost analysis was completed based on the new cell construction to calculate a per-ton cost to open new cells during FY14. Based on the Landfill’s tipping rates, we were able to transfer $4.00 per ton to the replacement reserve. Based upon the cell replacement cost figures, we would need $7.79 per ton to properly fund the cell replacement reserves. A Landfill tipping fee increase is budgeted in 437   FY16 of $4.00 per ton. $2.00 per ton is budgeted to go to the cell replacement reserve fund, and the remaining $2.00 per ton will be used to help fund operations (including the East Side Recycling Center), capital outlay, and capital improvements. The Landfill budget for FY16 currently does not include any capital outlay expenditures or capital improvements. The City also maintains separate reserves as required by State law. Iowa State law requires landfill fund balance restrictions as follows:  Financial Assurance for Closure and Post-Closure: The State of Iowa requires that the owner/operator of a landfill set aside funds to provide for the costs associated with closing the landfill and ongoing maintenance of the closed landfill site. The City is mandated to provide for the future costs associated with closing the landfill in a manner that satisfies State environmental and safety requirements, including 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 in the Landfill fund balance is reserved for these uses and is not accessible for other City projects. The Landfill will have estimated restricted fund balances of $14.28 million at the end of FY16 in accordance with State laws. The Landfill fund has several outstanding inter-fund loans. Over the past two years, the Landfill has called most of its inter-fund loans due to the fire event in the FY09 cell. The following loans are expected to remain outstanding at the end of fiscal year 2015: Loan Acquis. Date Loan Amount Final Payment Principal Outstanding As of 6/30/15 Total Payment Principal Interest Transit Fund: Transit - Court Street Daycare 6/30/2005 400,000$ 2016 29,651$ 29,975$ 29,651$ 324$ Parking Fund: 2009F Revenue Bond Defeasance 11/1/2014 2,495,350$ 2024 2,350,969$ 289,143 $ 221,437$ 67,706 $ Total inter-fund loans 2,895,350$ 2,380,620$ 319,118 $ 251,088$ 68,030$ 438   The Landfill is primarily supported by user fees. The major fees charged are summarized as follows: Current Budgeted Iowa City residents: $38.50 per ton $42.50 per ton Non-Iowa City residents: $43.50 per ton $47.50 per ton ($3 for load less than 160 lbs.; approx. $0.50 for each 20 lb. increment over 160) FY15 Rates Iowa City Community Compost (per ton) $20 Iowa City Community Compost (minimum) $2 Wood chip mulch (per ton) $10 Wood chip mulch (minimum) $2 TV or monitor (<18”, includes peripherals) $10 TV or monitor (≥ 18”, includes peripherals) $15 Bulk electronic waste (with no TV or monitor) $2 per item There is a budgeted tipping fee increase in FY16 of $4.00 per ton for both Iowa City and non- Iowa City residents. This is expected to generate additional revenue of approximately $480,000 per year. Revenue: Landfill charges of $5,269,970 and Refuse charges of $392,531 comprise approximately 97% of the landfill’s revenue. Total revenues are estimated to increase by 9.3% from FY15 to FY16 due to the budgeted tipping fee increase. Expenditures: FY16 budgeted expenditures represent a .6% decrease from the FY15 amended budget. This decrease is primarily due to land acquisition that took place in FY15. The Landfill fund FY16 budget does not include any capital outlays or transfers for capital improvements. 439 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 24,169,947$ 22,343,555$ 24,616,339$ 24,265,434$ 22,412,058$ 24,058,430$ Revenues: Use Of Money And Property Interest Revenues 170,245$ 114,833$ 49,537$ 119,484$ 69,207$ 61,963$ Rents 40,711 25,311 50,245 50,118 50,245 50,245 Intergovernmental Other State Grants 10,425 (210,815) 12,242 - - - Charges For Fees And Services Refuse Charges 433,607 383,760 392,531 383,760 392,531 392,531 Landfill Charges 4,778,585 4,733,705 4,967,453 4,733,705 5,269,970 5,269,970 Miscellaneous Contrib & Donations 250 400 713 - - - Misc Merchandise 23,105 19,376 20,219 19,376 20,219 20,219 Other Misc Revenue 25,059 29,133 35,541 30,210 31,092 31,092 Other Financial Sources Sale Of Assets 6,660 - - - - - Sub-Total Revenues 5,488,647 5,095,703 5,528,481 5,336,653 5,833,264 5,826,020 Transfer In: Interfund Loans 1,410,603 2,795,347 235,836 712,686 251,088 228,357 Misc Transfers In - - 6,421,324 747,087 825,327 825,327 Sub-Total Transfers In 1,410,603 2,795,347 6,657,160 1,459,773 1,076,415 1,053,684 Total Revenues & Transfers In 6,899,250$ 7,891,050$ 12,185,641$ 6,796,427$ 6,909,679$ 6,879,704$ Expenditures: Landfill Administration 739,412$ 647,597$ 736,362$ 664,752$ 810,504$ 828,917$ Landfill Operations 3,483,600 3,402,742 3,486,272 3,588,235 3,532,583 3,614,900 Landfill Replacement Reserves - - - 370,000 - - Solid Waste Surcharge Reserve 87,800 92,546 91,666 99,379 94,893 97,387 Sub-Total Expenditures 4,310,812 4,142,885 4,314,300 4,722,366 4,437,980 4,541,203 Transfers Out: Capital Project Funding 3,532,608 2,128,324 1,800,922 685,000 - - Misc Transfers Out - - 6,421,324 747,087 825,327 825,327 Interfund Loan 882,222 - - 2,495,350 - - Sub-Total Transfers Out 4,414,830 2,128,324 8,222,246 3,927,437 825,327 825,327 Total Expenditures & Transfers Out 8,725,642$ 6,271,209$ 12,536,546$ 8,649,803$ 5,263,307$ 5,366,530$ Fund Balance*, June 30 22,343,555$ 23,963,396$ 24,265,434$ 22,412,058$ 24,058,430$ 25,571,603$ Change in Accounting Method - 652,943 - - - - Adjusted Fund Balance*, June 30 22,343,555 24,616,339 24,265,434 22,412,058 24,058,430 25,571,603 Restricted / Committed /Assigned 15,560,790 24,757,612 22,423,720 21,171,432 22,399,923 23,595,947 Unassigned Balance 6,782,765$ (141,273)$ 1,841,714$ 1,240,626$ 1,658,506$ 1,975,657$ % of Expenditures 78%-2%15%14%32%37% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Landfill (7500 - 7504) Fund Summary 440 LANDFILL OPERATIONS The Iowa City Landfill and Recycling Center is committed to providing environmentally and fiscally responsible solid waste, composting, and recycling facilities while working towards significantly reducing reliance on the Landfill. The Landfill will operate in accordance with all rules and regulations of the U.S. Environmental Protection Agency and the Iowa Department of Natural Resources. The Iowa City Landfill and Recycling Center is managed by the Wastewater Division. The Landfill serves Johnson County, Kalona and Riverside. Trash is landfilled according to stringent federal and state regulations to ensure that environmental protection is in place. The Iowa Waste Reduction and Recycling Act was legislated in 1989 and banned several items from Iowa landfills, including yard waste, tires, lead acid batteries, appliances, and oil. This initiated recycling programs for these items that are still in place today. The Landfill’s budget is organized into five activities: Landfill Administration Landfill Administration personnel consists of 0.50 FTE Wastewater/Landfill Superintendent, 1.0 FTE Assistant Superintendent, and 0.50 FTE Senior Clerk. Administration oversees the operation of: Landfill Operations The landfill takes in about 115,000 tons of trash and collects hundreds of groundwater and stormwater samples to evaluate environmental compliance annually. The landfill has been at its current location at 3900 Hebl Avenue since 1971. In total, the landfill is about 400 acres in size; about half which contains buried trash. Remaining land is used as a buffer for surrounding properties and wetlands. The Eastside Recycling Center was completed in FY2012 and is located at 2401 Scott Boulevard. Facilities include an environmental education building, bulk water and concrete washout stations, and drop-off areas for waste oil and electronic items. The complex also provides space for the Furniture Project and Salvage Barn. In an effort to meet the State of Iowa's waste reduction goals, Iowa City has implemented garbage and recycling programs to encourage waste reduction. These programs are designed to promote recycling and re-use of materials rather than disposal of these materials into the City's landfill. Landfill Assurance Reserves for Closure and Post-Closure Assurance Reserves account for state-mandated set-asides for costs associated with closing the landfill and ongoing maintenance of the closed landfill site in accordance with Iowa Department of Natural Resources environmental requirements. 441 Solid Waste Surcharge Reserve This activity accounts for the portion of user fees required by state law to be set aside for environmental protection, waste reduction, and recycling programs. HIGHLIGHTS  Iowa City Community Compost is produced from local yard waste and food waste. The annual production of nearly 4000 tons is often “sold out”.  The household hazardous waste facility accepts material from 3,000 households and small businesses annually, diverting around 60,000 pounds of hazardous waste from the landfill.  Landfill recycling programs continue to expand: o Three drop-off sites collect about 700 tons of materials annually. o Rummage in the Ramp diverts about 25 tons of waste each year, supporting around 30 local non-profit groups with the proceeds. o The electronic waste recycling program has been expanded to the East Side Recycling Center. Recent Accomplishments:  The landfill was accepted as a DNR Environmental Management System, setting goals for continuous progress in designated environmental program areas.  The landfill completed construction of a shingle recycling area that will be running as of spring 2015.  Construction was completed on the reconstruction of the cell that was destroyed by fire in 2012 and insurance settlement was finalized.  Eco Iowa City has been established as an integrated solid waste public education program. Upcoming Challenges:  To develop a recycling program for multi-family residences.  Drawing public and private organizations toward the adoption and implementation of sustainability as a guiding principle for community wide activities.  Implementation of a landfill gas to heat system for landfill buildings. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 16.50 16.50 15.50 442 Staffing Level Change Summary: During fiscal year 2015, the Sustainability Coordinator position was transferred to the General Fund under a new activity called Sustainability Services that is in the Neighborhood & Development Services department. This new activity has been included with other administrative functions to be charged back to the various Enterprise Funds that receive services from this position including the Landfill Fund. Service Level Change Summary: The Sustainability Services activities were moved to the General Fund under the Neighborhood & Development Services department. Financial Highlights: There is no capital outlay or capital improvement expenditures budgeted in fiscal year 2016. The fund does include a $4.00 per ton increase in its tipping fees for fiscal year 2016. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Enhanced Communication and Marketing Department Goal: Provide innovative and cost-effective services for residents that divert material from the landfill Department Objective: Provide residents with convenient and efficient recycling opportunities Performance Measures: Tons of Solid Waste Landfilled Organics (Food Waste) Tons Diverted to Composting FY 2011 FY 2012 FY 2013 FY 2014 116,954 111,790 112,104 115,642 FY 2011 FY 2012 FY 2013 FY 2014 59 192 246 484 443 Recycling Drop Site Tons Collected Amount (%) of All Solid Waste Recycled FY 2011 FY 2012 FY 2013 FY 2014 569 661 762 723 FY 2011 FY 2012 FY 2013 FY 2014 8.2% 13.6% 12.2% 14.0% 444 City of Iowa City Activity: Landfill Administration (750110)Fund: Landfill (7500) Division: Landfill (750100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 16,640$ 35,949$ 13,202$ 35,949$ -$ -$ Miscellaneous Other Misc Revenue 665 509 - 509 - - Other Financial Sources Sale of Assets 6,660 - - - - - Total Revenues 23,965$ 36,458$ 13,202$ 36,458$ -$ -$ Expenditures: Personnel 177,081$ 184,193$ 164,977$ 201,007$ 220,296$ 226,905$ Services 560,520 462,615 570,789 462,803 589,306 601,092 Supplies 1,811 789 596 942 902 920 Capital Outlay - - - - - - Total Expenditures 739,412$ 647,597$ 736,362$ 664,752$ 810,504$ 828,917$ Personnel Services - FTE 2012 2013 2014 2015 2016 Assist Supt - Landfill 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 0.50 0.50 Wastewater Superintendent 0.50 0.50 0.50 0.50 0.50 Total Personnel 2.00 2.00 2.00 2.00 2.00 Activity Summary 445 City of Iowa City Activity: Landfill Operations (750120)Fund: Landfill (7500) Division: Landfill (750100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 9,870$ 25,973$ 1,177$ 1,166$ 1,177$ 1,177$ Rents 40,711 25,311 50,245 50,118 50,245 50,245 Intergovernmental Other State Grants 10,425 (210,815) 12,242 - - - Charges For Fees And Services Refuse Charges 433,607 383,760 392,531 383,760 392,531 392,531 Landfill Charges 3,793,814 3,753,129 4,788,513 4,563,407 5,091,030 5,091,030 Miscellaneous Contrib & Donations 250 400 713 - - - Misc Merchandise 23,105 19,376 20,219 19,376 20,219 20,219 Other Misc Revenue 24,394 28,624 35,541 29,701 31,092 31,092 Total Revenues 4,336,176$ 4,025,758$ 5,301,181$ 5,047,528$ 5,586,294$ 5,586,294$ Expenditures: Personnel 983,076$ 1,001,389$ 1,088,149$ 1,083,624$ 1,166,518$ 1,201,514$ Services 2,300,910 2,224,688 2,192,243 2,144,397 2,214,924 2,259,222 Supplies 160,735 96,481 179,799 156,342 151,141 154,164 Capital Outlay 38,879 80,184 26,081 203,872 - - Total Expenditures 3,483,600$ 3,402,742$ 3,486,272$ 3,588,235$ 3,532,583$ 3,614,900$ Personnel Services - FTE 2012 2013 2014 2015 2016 Environmental Coord/Landfill 1.00 1.00 1.00 - - Landfill Operator 6.00 6.00 5.00 5.00 5.00 M.W. I - Landfill 1.00 1.00 - - - M.W. II - Eastside Recycling - - 1.00 1.00 1.00 M.W. III - Landfill 2.00 2.00 2.00 2.00 2.00 Recycle Clerk - Landfill 1.00 1.00 1.00 1.00 1.00 Recycling Coordinator 0.25 0.25 0.25 0.25 0.25 Scalehouse Operator 1.50 1.50 1.50 1.50 1.50 Sr. Engineer 1.00 1.00 1.00 1.00 1.00 Sr. M.W. - Landfill 1.00 1.00 1.00 1.00 1.00 Total Personnel 14.75 14.75 13.75 12.75 12.75 Capital Outlay 2015 2016 Contracted Improvements 173,872$ -$ Landscaping 5,000 - Monitoring Instruments 10,000 - Roll off containers 15,000 - Total Capital Outlay 203,872$ -$ Activity Summary 446 City of Iowa City Activity: Landfill Replacement Reserve (750910)Fund: Landfill (7501) Division: Landfill (750100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 143,735$ 52,911$ 35,158$ 82,369$ 68,030$ 60,786$ Other Financial Sources Transfer In from Landfill Operations 500,000 500,000 463,289 448,028 707,423 707,423 Interfund Loans 732,507 2,795,347 235,836 712,686 251,088 228,357 Total Revenues & Transfers In 1,376,242$ 3,348,258$ 734,283$ 1,243,084$ 1,026,541$ 996,566$ Expenditures: Capital Outlay -$ -$ -$ 370,000$ -$ -$ Total Expenditures -$ -$ -$ 370,000$ -$ -$ Transfers Out: Capital Project Fund -$ -$ 300,000$ -$ -$ -$ InterFund Loan - Disbursed to Other Funds 882,222 1,823,926 - 2,495,350 - - Total Transfers Out 882,222$ 1,823,926$ 300,000$ 2,495,350$ -$ -$ Activity: Solid Waste Surcharge Reserve (750220)Fund: Landfill (7502) Division: Landfill (750100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Landfill Charges 176,213$ 170,298$ 178,940$ 170,298$ 178,940$ 178,940$ Total Revenues 176,213$ 170,298$ 178,940$ 170,298$ 178,940$ 178,940$ Expenditures: Personnel 53,036$ 54,328$ 56,333$ 62,981$ 59,569$ 61,356$ Services 34,482 38,218 35,324 36,398 35,324 36,030 Supplies 282 - 9 - - - Total Expenditures 87,800$ 92,546$ 91,666$ 99,379$ 94,893$ 97,387$ Personnel Services - FTE 2012 2013 2014 2015 2016 Recycling Coordinator 0.75 0.75 0.75 0.75 0.75 Total Personnel 0.75 0.75 0.75 0.75 0.75 Activity Summary Activity Summary 447 City of Iowa City Activity: Landfill Assurance Closing Reserves (750220)Fund: Landfill (7503/4) Division: Landfill (750100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Other Financial Sources Transfer In from Landfill Operations 808,558$ 810,278$ 2,551,272$ 299,059$ 117,904$ 117,904$ Total Revenues 808,558$ 810,278$ 2,551,272$ 299,059$ 117,904$ 117,904$ Transfers Out: Landfill Operations -$ -$ 5,406,721$ -$ -$ -$ Total Expenditures -$ -$ 5,406,721$ -$ -$ -$ Activity Summary 448 AIRPORT FUND The Airport fund accounts for the operations of the municipal airport operations. The Airport is managed as a business-like operation, however, is subsidized by the City’s General fund. The Airport fund’s fund balance on June 30, 2014 was $430,344, a 44.2% increase over the FY2013 year-end fund balance. The increase in fund balance was primarily the result of the sale of lots in the Airport North Commerce Park. An adjustment was made in FY13 for the change from cash basis accounting to modified accrual basis of accounting. This resulted in a decrease in fund balance of $14,399 primarily due to contracts and accounts payable. In FY15, fund balance is estimated to increase to $631,782 or 46.8% and is then projected to remain flat in FY16. The FY15 increase in fund balance is also anticipated from the continued sale of Commerce Park lots. It is anticipated that all of the Airport commercial lots will be sold prior to the end of FY15. . (1) FY15 and FY16 figures are estimates; FY12 is cash basis The Airport retains $100,000 of fund balance that is assigned for capital projects at the airport. At June 30, 2015, the Airport fund is expected to have repaid all of its outstanding inter-fund loans with the Landfill fund. A summary of the anticipated internal loan activity is as follows: Loan RATE Final Payment Principal Outstanding As of 6/30/14 Total Payment Principal Interest Principal Outstanding As of 6/30/15 UI Hangar #3436-560300 4.00% 2030 $338,798.84 $348,821.27 $338,798.84 $10,022.43 $ 0.00 F: Corp. Hangar #37330 4.00% 2034 $340,346.08 $347,848.31 $340,346.08 $7,502.23 $ 0.00 Total due Landfill $679,144.92 $696,669.58 $679,144.92 $17,524.66 $ 0.00 449 Revenue: For FY16, 92% of Airport fund revenue is provided through rentals of airport property. In addition to the revenue presented in the chart below, the general fund will provide a subsidy to the Airport in FY16. General fund property tax subsidy for operations has been reduced to $21,929 in FY16, a reduction of 67.9% from FY15. A transfer of $100,000 was added from the General Fund to the Airport Fund in FY16 to fund the Airport’s capital improvement program. This transfer was added in lieu of using General Obligation bonds to fund Airport capital improvements. The Airport’s self-generated revenues have been very stable and consistent. Expenditures: In the FY16 adopted budget, operating expenditures decrease from the FY15 budget by 3.4% to $346,072. This increase reflects a decrease in loan interest expense and a reduction in its capital outlay from $40,000 to $33,500. Capital outlay is budgeted for unspecified capital improvements at the airport facilities. 450 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 580,651$ 676,370$ 298,497$ 430,344$ 631,782$ 617,739$ Revenues: Use Of Money And Property Interest Revenues 1,314$ 1,236$ (578)$ 1,314$ -$ -$ Rents 282,023 289,305 300,491 295,647 298,000 298,000 Royalties & Commiss 24,248 24,696 27,049 25,130 26,100 26,100 Miscellaneous Contrib & Donations - - 28,410 - - - Other Misc Revenue 3,156 110 - - - - Other Financial Sources Sale Of Assets 400,747 336,936 212,505 799,393 - - Sub-Total Revenues 711,488 652,283 567,877 1,121,484 324,100 324,100 Transfers In: Transfer In from General Fund - Subsidy 100,000 100,000 72,342 68,415 121,929 125,450 Sub-Total Transfers In 100,000 100,000 72,342 68,415 121,929 125,450 Total Revenues & Other Financing Sources 811,488$ 752,283$ 640,219$ 1,189,899$ 446,029$ 449,550$ Expenditures: Airport Operations 330,776$ 321,256$ 363,552$ 358,380$ 346,072$ 349,550$ Sub-Total Expenditures 330,776 321,256 363,552 358,380 346,072 349,550 Transfers Out: Capital Project Fund 49,594 503,369 (35,693) 117,955 114,000 165,490 Operating Subsidy - General Fund 11,517 11,892 - - - - InterFund Loan Repay Principal - Landfill 323,882 279,240 180,513 512,126 - - Sub-Total Transfers Out 384,993 794,501 144,820 630,081 114,000 165,490 Total Expenditures & Transfers Out 715,769$ 1,115,757$ 508,372$ 988,461$ 460,072$ 515,040$ Fund Balance*, June 30 676,370$ 312,896$ 430,344$ 631,782$ 617,739$ 552,249$ Change in Accounting Method - (14,399) - - - - Adjusted Fund Balance*, June 30 676,370 298,497 430,344 631,782 617,739 552,249 Restricted / Committed /Assigned 8,687 100,000 100,000 100,000 100,000 100,000 Unassigned Balance 667,683$ 198,497$ 330,344$ 531,782$ 517,739$ 452,249$ % of Expenditures 93%18%65%54%113%88% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Airport (7600) Fund Summary 451 AIRPORT OPERATIONS The Iowa City Municipal Airport, through the direction of the Airport Commission, will provide a safe, cost-effective general aviation airport that creates and enriches economic, educational, health care, cultural, and recreational opportunities for the greater Iowa City area. The Iowa City Airport Commission is a five member commission of Iowa City residents. The Airport Commission duties are as follows: To exercise all the powers granted to cities and towns under Chapter 330 of the Code of Iowa, except the power to sell said airport. To annually certify the amount of taxes within the limitations of the Statutes of the State of Iowa to be levied for airport purposes. All funds derived from taxation or otherwise for airport purposes shall be under the full and absolute control of the Airport Commission, deposited with the City Treasurer, and disbursed only on the written warrants or order of the Airport Commission. HIGHLIGHTS  The Iowa City Municipal Airport has secured over $21.7 million in outside grant funding for improvement projects since 2007  The University of Iowa Center for Computer Aided Design continued to conduct research at their Operator Performance Laboratory at the Airport  The Airport hosted Fly Iowa 2014, a statewide aviation event, and the annual SERTOMA fly- in/drive-in pancake breakfast and car show  The Iowa Department of Transportation estimates that the Airport has an economic impact of over $11 million on the Iowa City area annually Recent Accomplishments:  Completed acquisition of Ruppert property with FAA assistance.  Construction of parallel taxiway (phase 2) paving and.  Replacement of Terminal Building and Building D roofs. Upcoming Challenges:  Maintenance of the Airports aging buildings.  Improve public outreach by hosting more events and activities at the Airport.  To continue to market and sell lots at Airport Commercial Business Park. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 1.0 1.0 1.0 452 Staffing Level Change Summary: No staffing changes are planned for fiscal year 2016. Service Level Change Summary: No major service level changes are planned for fiscal year 2016. Financial Highlights: The Airport has completed the sale of its final remaining commercial lots during fiscal year 2015. This has allowed the Airport to pay off all its outstanding loans to the Landfill Fund. The Airport has no inter-fund loan payments scheduled in fiscal year 2016. The General Fund subsidy to the Airport increased to $121,929 in fiscal year 2016. The General Fund had pledged $100,000 per year by Council resolution for Airport capital projects, and this was done previously through GO Bond funding. Starting in 2016, the transfer represents $21,929 for the operating subsidy and $100,000 for capital projects. This will eliminate GO Bond funding for Airport projects, and the Airport will fund its own capital improvement program. Fiscal year 2016 includes an $114,000 transfer to the Capital Project Funds for airfield pavement rehabilitation and a hangar door replacement. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: A Solid Financial Foundation Department Goal: Develop and maintain adequate funding mechanisms for airport operations and improvements; increase revenue generated by airport operations. Department Objective: Accelerate loan repayments through the sale of airport land for development Annual review of hangar rates to maximize revenue Performance Measures: Revenue Generated through Airport Land Sales Outstanding Loan Balance FY 2011 FY 2012 FY 2013 FY 2014 $376,500 $400,000 $336,936 $212,505 FY 2011 FY 2012 FY 2013 FY 2014 $1,462,780 $1,138,898 $859,658 $679,145 453 Inter-Fund Loan Repayments Note: 70% of land sale revenue is directed to inter-fund loan repayments Hangar Rental Revenue Strategic Plan Goal: Strategic Economic Development Activities Department Goal: Increase the usefulness of the Airport for economic development. Department Objective: On an annual basis, track the number of flights by type Allow for privately funded hangar construction Performance Measures: Fuel Flowage, as a Proxy for Airport Activity Based Aircraft (Number of Aircraft Based at IOW) FY 2011 FY 2012 FY 2013 FY 2014 Principal $42,317 $323,882 $279,240 $180,513 Interest $59,442 $57,877 $39,464 $32,834 FY 2011 FY 2012 FY 2013 FY 2014 $235,283 $238,266 $243,658 $250,383 FY 2011 FY 2012 FY 2013 FY 2014 Jet Fuel Sold 111,426 153,525 165,644 202,307 Av Gas Sold 67,799 70,989 63,339 74,097 Total Gallons Sold 179,225 224,514 228,983 276,404 FY 2011 FY 2012 FY 2013 FY 2014 84 84 85 85 454 City of Iowa City Activity: Airport Operations (850110)Fund: Airport (7600) Division: Airport Operations (850100)Department: Airport 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,314$ 1,236$ (578)$ 1,314$ -$ -$ Rents 282,023 289,305 300,491 295,647 298,000 298,000 Royalties & Commiss 24,248 24,696 27,049 25,130 26,100 26,100 Miscellaneous Contrib & Donations - - 28,410 - - - Other Misc Revenue 3,156 110 - - - - Other Financial Sources Sale Of Assets 400,747 336,936 212,505 799,393 - - Transfers In: Transfer In from General Fund - Subsidy 100,000 100,000 72,342 68,415 121,929 - Total Revenues & Transfers In 811,488$ 752,283$ 640,219$ 1,189,899$ 446,029$ 324,100$ Expenditures: Personnel 47,181$ 64,264$ 68,450$ 70,179$ 72,625$ 74,804$ Services 242,040 232,752 286,166 243,607 235,601 240,313 Supplies 7,718 5,342 4,221 4,594 4,346 4,433 Capital Outlay 33,837 18,898 4,715 40,000 33,500 30,000 Total Expenditures 330,776$ 321,256$ 363,552$ 358,380$ 346,072$ 349,550$ Personnel Services - FTE 2012 2013 2014 2015 2016 Airport Operations Specialist 0.75 1.00 1.00 1.00 1.00 M.W. I - Airport 1.00 - - - - Total Personnel 1.75 1.00 1.00 1.00 1.00 Capital Outlay 2015 2016 Life Cycle Rehabilitation 40,000$ 33,500$ Total Capital Outlay 40,000$ 33,500$ Activity Summary 455   STORM WATER MANAGEMENT FUND The Storm Water Management enterprise fund accounts for the activities of the City’s storm water utility. The Storm Water Management fund’s fund balance on June 30, 2014 was $1,342,320 a 73.63% increase from the previous year. In FY13, the ending fund balance was adjusted upward by $77,172 for the change in accounting method from cash basis to modified accrual basis. This increase primarily represents storm water fees receivable at year end. FY15 fund balance is estimated to increase 33.25% over the previous year to $1,788,688. This is due to increases in the storm water utility fees. FY16 projected fund balance represents an 8.11% decrease over the FY15 estimated year-end balance at $1,643,602. This is primarily due to a $500,000 transfer to the Capital Projects Fund. (1) FY15 and FY16 figures are estimates; FY12 is cash basis Revenue: Nearly 100% of the Storm Water fund’s operations are funded through storm water utility charges. Interest on investments and miscellaneous revenue comprise less than 1% of Storm Water revenue. Annual utility rate increases were recommended for FY12-FY14. In FY14, the Equivalent Residential Unit (ERU) increased from $3.00/month to $3.50/month. No rate increases are planned for FY16 or FY17. 456   Expenditures: FY16 adopted expenditures represent an 11.3% increase from FY15 estimated expenditures. The increase is primarily attributed to increases in intra-city chargebacks and other service expenditures. FY16 capital outlay includes $240,000 for storm sewer maintenance projects. 50% of a new Project Support Assistant was added to the Storm Water budget in fiscal year 2015. This position is split between the Storm Water, Water, and Wastewater funds. 457 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 664,830$ 742,906$ 773,102$ 1,342,320$ 1,788,688$ 1,643,602$ Revenues: Use Of Money And Property Interest Revenues 1,231$ 1,919$ 2,300$ 1,919$ 834$ 834$ Intergovernmental Disaster Assistance - - 254 - - - Other State Grants - - 3,542 - - - Charges For Fees And Services Building & Devlpmt - - 10,704 - - - Storm Water Charges 785,450 969,936 1,082,733 1,200,000 1,140,000 1,140,000 Miscellaneous Printed Materials - - 25 240 - - Other Misc Revenue 629 514 144 162 144 144 Total Revenues 787,310$ 972,369$ 1,099,702$ 1,202,321$ 1,140,978$ 1,140,978$ Expenditures: Storm Water Operations 605,146$ 695,405$ 482,255$ 705,953$ 786,064$ 859,741$ Sub-Total Expenditures 605,146 695,405 482,255 705,953 786,064 859,741 Transfers Out: Capital Project Fund 104,088 323,940 48,229 50,000 500,000 700,000 Sub-Total Transfers Out 104,088 323,940 48,229 50,000 500,000 700,000 Total Expenditures & Transfers Out 709,234$ 1,019,345$ 530,484$ 755,953$ 1,286,064$ 1,559,741$ Fund Balance*, June 30 742,906$ 695,930$ 1,342,320$ 1,788,688$ 1,643,602$ 1,224,839$ Change in Accounting Method - 77,172 - - - - Adjusted Fund Balance*, June 30 742,906 773,102 1,342,320 1,788,688 1,643,602 1,224,839 Restricted / Committed /Assigned - - - - - - Unassigned Balance 742,906$ 773,102$ 1,342,320$ 1,788,688$ 1,643,602$ 1,224,839$ % of Expenditures 105%76%253%237%128%79% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Storm Water Management (7700) Fund Summary 458 STORM WATER MANAGEMENT OPERATIONS The Iowa City Storm water utility exists to provide safe, clean, and healthy waterways for our community. We do this by using education, outreach, community involvement, volunteers, capital projects, and enforcing our City’s Ordinances that provide for and protect our watersheds. When it rains in Iowa City, water passes over roofs, streets, parking lots and other land surfaces picking up pollutants such as oil, chemicals, pesticides and eroded soil along the way. Any pollutant that is directed into the storm water drainage system bypasses any treatment and flows directly into our waterways and to those downstream from us. This creates hazards for people, wildlife, and the environment. Protecting storm water quality keeps our waterways healthy and preserves wildlife habitat. The National Pollutant Discharge Elimination System (NPDES) is a federal program that regulates storm water discharge into waterways. To comply with the federal requirements, the City of Iowa City received a permit to discharge storm water and develop programs to reduce the discharge of pollutants carried by storm water into our local waterways. The local Storm water Management Program is administered by the Engineering division of the Public Works Department. Revenue to support its mission is derived from monthly storm water utility fees collected from local residents and businesses. HIGHLIGHTS  Volunteers logged 4,439 hours of service to clean up the City’s watersheds, waterways, wetlands, prairies, and other natural spaces in 2013.  Volunteers had an opportunity to participate in 34 events in 2013. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 2.10 2.60 2.60 Staffing Level Change Summary: 50% of a Project Support Assistant position in Storm Water operations was added in fiscal year 2015. 459 Service Level Change Summary: There are no service level changes for fiscal year 2016 Financial Highlights: The Storm Water fund includes a transfer of $500,000 to the Capital Project Funds in fiscal year 2016 for design of the Normandy Drive and Stevens Drive storm sewer improvements and for the Idyllwild Storm Water Drainage diversion project. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic Development Activities Department Goal: Continue the investment and reinvestment in Best Management Practices. Department Objective: Provide plan review and inspection of Best Management Practices for stormwater quality improvements. Performance Measures: Stormwater Quality BMP – Grant Applications Creek Maintenance – Grant Applications FY 2011 FY 2012 FY 2013 FY 2014 Number Funded 11 10 13 7 Amount $25,000 $48,000 $36,000 $51,431 FY 2011 FY 2012 FY 2013 FY 2014 Number Funded 7 7 4 2 Amount $53,000 $50,000 $20,000 $12,069 460 Strategic Plan Goal: Healthy Neighborhoods & Enhanced Communication and Marketing Department Goal: Integrate volunteers to perform labor intensive water quality related projects. Department Objective: Cost effectively satisfy the regulatory requirements of our stormwater permit while engaging the public in activities and education. Performance Measures: Stormwater Volunteer Program * amount is calculated using FEMA’s Volunteer Rate of $16.25/hour ** amount is calculated using FEMA’s 2013 Volunteer Rate of 17.55/hour CY 2010 CY 2011 CY 2012 CY 2013 Events 15 15 31 34 Volunteers 410 435 1,171 1,341 Volunteer Hours 1,422 1,868 3,300 4,439 Value $23,108* $30,355* $53,625* $77,904** 461 City of Iowa City Activity: Storm Water Operations (770110)Fund: Storm Water Management (7700) Division: Storm Water (770100)Department: Public Works 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,231$ 1,919$ 2,300$ 1,919$ 834$ 834$ Intergovernmental Disaster Assistance - - 254 - - - Other State Grants - - 3,542 - - - Charges For Fees And Services Building & Devlpmt - - 10,704 - - - Storm Water Charges 785,450 969,936 1,082,733 1,200,000 1,140,000 1,140,000 Miscellaneous Printed Materials - - 25 240 - - Other Misc Revenue 629 514 144 162 144 144 Total Revenues 787,310$ 972,369$ 1,099,702$ 1,202,321$ 1,140,978$ 1,140,978$ Expenditures: Personnel 208,503$ 198,736$ 149,359$ 257,102$ 275,621$ 283,890$ Services 256,999 198,578 244,600 206,588 267,925 273,284 Supplies 2,118 2,559 2,092 2,263 2,518 2,568 Capital Outlay 137,526 295,532 86,204 240,000 240,000 300,000 Total Expenditures 605,146$ 695,405$ 482,255$ 705,953$ 786,064$ 859,741$ Personnel Services - FTE 2012 2013 2014 2015 2016 M.W. III - Wastewater Collection 0.20 0.20 0.20 0.20 0.20 Mw II - Wastewater Treatment Plant 0.30 0.30 0.30 0.30 0.30 Public Info/Ed Coord - Public Works 0.50 0.50 0.50 0.50 0.50 Sr. Engineer 1.00 1.00 1.00 1.00 1.00 Sr. M.W. - Wastewater Collection 0.10 0.10 0.10 0.10 0.10 Project Support Assistant - - - 0.50 0.50 Total Personnel 2.10 2.10 2.10 2.60 2.60 Capital Outlay 2015 2016 Storm Sewer Maintenance 200,000$ 240,000$ Sump Pump Discharge Tiles 40,000 - Total Capital Outlay 240,000$ 240,000$ Activity Summary 462 CABLE TELEVISION FUND The Cable Television enterprise fund accounts for the City’s cable television administration and the City’s media production unit. The fund’s activities are primarily supported by City franchise fees collected by the City’s primary cable television operator, Mediacom. The fund also accounts for the equipment replacement activities of the media production unit. The Cable Television fund’s total fund balance on June 30, 2014 was just over $1.56 million, an 11.5% or $206,633 decrease over the previous year. FY15 year-end total fund balance is estimated to be a 4.28% or $66,748 decrease over FY14. In FY13, an adjustment was made to convert from the cash basis accounting method to the modified accrual basis method. This change resulted in an upward adjustment in fund balance of $56,487 primarily due to franchise fees that were receivable at year end. The FY14 revised budget included a transfer to the capital projects fund for the City Council chambers video camera and remodel project of $180,000. In FY16 projected balance is expected to decrease to $0 due to the transfer of the Cable Television fund activities to the General Fund. (1) FY15 figures are estimates; FY12 is cash basis; FY16 activities moved to the General Fund The Cable Television Fund estimated equipment reserve fund balance and unassigned fund balance totaling $1,491,974 will be transferred to the General Fund at the start of FY16. 463 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 1,507,873$ 1,597,031$ 1,765,355$ 1,558,722$ 1,491,974$ -$ Revenues: Licenses And Permits Franchise Fees 820,285$ 821,183$ 773,019$ 679,174$ -$ -$ Use Of Money And Property Interest Revenues 3,101 5,357 2,719 5,357 - - Miscellaneous Other Misc Revenue 131 3,048 170 3,049 - - Other Financial Sources Sale Of Assets 332 49 - - - - Sub-Total Revenues 823,849 829,637 775,908 687,580 - - Transfers In: Transfer Into Equip Reserve from Oper.25,000 11,500 25,000 25,000 - - Misc Transfers In - - - - - - Sub-Total Transfers In 25,000 11,500 25,000 25,000 - - Total Revenues & Transfers In 848,849$ 841,137$ 800,908$ 712,580$ -$ -$ Expenditures: Cable Administration 679,691$ 662,800$ 747,541$ 699,328$ -$ -$ Cable Reserves - - - - - - Sub-Total Expenditures 679,691 662,800 747,541 699,328 - - Transfers Out: Capital Projects Fund - - 180,000 - - - Operating Subsidy - General Fund 55,000 55,000 55,000 55,000 - - Transfers Out - to General Fund - - - - 1,491,974 - Misc Transfers Out - to Equip Reserve 25,000 11,500 25,000 25,000 - - Sub-Total Transfers Out 80,000 66,500 260,000 80,000 1,491,974 - Total Expenditures & Transfers Out 759,691$ 729,300$ 1,007,541$ 779,328$ 1,491,974$ -$ Fund Balance*, June 30 1,597,031$ 1,708,868$ 1,558,722$ 1,491,974$ -$ -$ Change in Accounting Method - 56,487 - - - - Adjusted Fund Balance*, June 30 1,597,031 1,765,355 1,558,722 1,491,974 - - Restricted / Committed /Assigned 229,759 243,524 152,604 177,604 - - Unassigned Balance 1,367,272$ 1,521,831$ 1,406,118$ 1,314,370$ -$ -$ % of Expenditures 180%209%140%169%0%0% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Cable Television (7800 - 7801) Fund Summary 464 CABLE TELEVISION OPERATIONS The mission of Iowa City Cable Television is to inform and educate the Iowa City community about the civic and public activities, issues, and political events of local governments and community organizations; to recommend to the City Council through its Commission policies related to the regulation, development, and operation of cable television, broadband, and interactive systems in Iowa City; to support cable television subscribers in resolution of problems with service providers; to provide general audio/visual support to City departments and to facilitate and support other local cable channels in their efforts to provide news, information, and entertainment to the Iowa City community. The division’s budget is organized into two activities, Administration and Reserves. Cable TV Administration Administration oversees Cable office operations, monitors cable franchise agreement compliance, provides a complaint resolution service for citizens with the local cable company, monitors the public access service contract compliance, and supports other local cable television programming channels. Administration also serves as staff for the Iowa City Telecommunications Commission (ICTC) and conducts special projects such as research or community surveys. Administration monitors changes in Federal and State laws and regulations and relevant legal decisions related to cable television. Cable produces local government and community video programming including local public meetings and presentations such as the Iowa City City Council and the Iowa City Foreign Relations Council; balanced political programming such as League of Women Voters and other NGO forums; informational programming such as City departmental and community organizational profiles, services, projects, or activities and a wide variety of local musical performances. The Cable office also schedules programming on City Channel 4, operates InfoVision channel 5, an interactive service providing local video programming on demand, and manages Channel 4's web presence including streaming video. Cable TV Reserves Cable TV’s annual budget includes transfers to an equipment replacement reserve that is used to purchase equipment and supplies, including computer hardware and software. 465 HIGHLIGHTS Recent Accomplishments: In April 2014, the Cable TV office received an award for an entry in a regional video competition sponsored by the Midwest Region of the Alliance for Community Media and Wisconsin Community Media. A program featuring the annual bike/bus/car race from Coralville to Iowa City, involving local elected officials, won first prize in its category. The program also won “Best in Show” among government-produced programs. In October 2014, the Cable TV office submitted a public service announcement (PSA) for consideration in a national competition sponsored by the National Association of Telecommunications Officials and Advisors. The PSA highlighted the City’s ICgovXpress mobile app and received a third-place award. Upcoming Challenges: As visual media consumption takes on new forms, it will be essential that consideration be given to new ways of packaging and distributing important City and community information to local residents. This will include the continued development of video programming formats that are in line with growing trends, such as mobile viewing and integration with social media. In fiscal year 2016, the Cable Television operations have merged into the Communications Office. The accounting for these operations and the cable television reserve can now be found in the General Fund. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 6.63 5.63 0.00 Staffing Level Change Summary: In fiscal year 2015 budget, the Cable TV Administrator was eliminated due to the termination of the cable franchise agreement with Mediacom and a subsequent expected 20% decline in revenue. In the fiscal year 2016 budget, the Government Programmer – Cable position has been eliminated. With this position elimination, the Clerical Assistant position will be moved to .50 FTE from .75 FTE and the Special Projects Assistant will become 1.00 FTE from .75 FTE. All of the Cable Television operations are now part of the Communications Office and can be found there in the General Fund budget. 466 City of Iowa City Activity: Cable Administration (210510)Fund: Cable Television (7800) Division: Communications Office Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Franchise Fees 820,285$ 821,183$ 773,019$ 679,174$ -$ -$ Use Of Money And Property Interest Revenues 3,101 5,357 2,719 5,357 - - Miscellaneous Other Misc Revenue 131 3,048 170 3,049 - - Other Financial Sources Sale Of Assets 332 49 - - - - Total Revenues 823,849$ 829,637$ 775,908$ 687,580$ -$ -$ Expenditures: Personnel 511,644$ 517,279$ 502,960$ 432,730$ -$ -$ Services 157,368 136,382 238,577 253,775 - - Supplies 10,679 9,139 6,004 12,823 - - Total Expenditures 679,691$ 662,800$ 747,541$ 699,328$ -$ -$ Personnel Services - FTE 2012 2013 2014 2015 2016 Cable Production Coordinator 1.00 - - - - Cable T.V. Administrator 1.00 1.00 1.00 - - Clerical Assistant - Cable T.V. 0.75 0.75 0.75 0.75 - Communications Tech - Cable 1.00 1.00 1.00 1.00 - Community Programmer 1.00 1.00 - - - Custodian - Govt Bldgs 0.13 0.13 0.13 - - Government Programmer - Cable - 1.00 1.00 1.00 - Media Production Service Coordinator - - 1.00 1.00 - Production Asst - Cable T.V. 1.00 1.00 1.00 1.00 - Special Projects Asst - Cable 0.75 0.75 0.75 0.75 - Total Personnel 6.63 6.63 6.63 5.50 - Activity: Cable Reserves (210520)Fund: Cable Television (7800) Division: Communications Office Department: City Manager 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ -$ -$ -$ -$ -$ Transfers In: Transfer-In from Cable Operations 25,000 11,500 25,000 25,000 - - Total Transfers In 25,000$ 11,500$ 25,000$ 25,000$ -$ -$ Activity Summary Activity Summary 467 HOUSING AUTHORITY FUND The Housing Authority enterprise fund accounts for the public housing programs operated by the Iowa City Housing Authority (ICHA) including the rental assistance programs and the City- owned public housing units. These programs are primarily funded through Federal funds from the U.S. Department of Housing and Urban Development (HUD). The Housing Authority fund’s total fund balance on June 30, 2014 was approximately $5.6 million, a decrease of $509,345 or 8.33% from the FY13 year-end fund balance. The decrease in FY14 was due to a one-time transfer to the City’s UniverCity program of $170,000 and a reduction in the Federal housing administration funding. Two voucher program positions were laid off during FY14 due to sequestration cuts to the Housing Voucher program administration revenues. At the end of FY14, an estimated $2.83 million in fund balance will be restricted for Housing Authority operations; subsidy payments to landlords; maintenance and development of Public Housing units; and, development of affordable homeownership opportunities. Restricted fund balance does not reflect further limitations and restrictions on the use of housing funds placed by HUD that exists on the unassigned fund balance. Fund balance history is as follows: (1) FY15 and FY16 are estimates; FY12 is cash basis. FY15 revised year-end fund balance is expected to remain steady with a .09% or $5,258 increase over the FY14 estimated balance. FY16 projected fund balance is expected to increase by 8.41% to $6.08 million due to an anticipated increase in federal funding that was part of a one-year congressional deal. At the end FY13, an adjustment converting the accounting method from cash basis to modified accrual basis is presented. This adjustment was a decrease in fund balance of $331,983 in FY13 primarily due to accounts and contracts payable. 468 Revenues: HUD allocations account for approximately 96% of ICHA revenue. ICHA is projected to receive $7.76 million in federal funding through HUD in FY16. This is a 9.3% increase from FY15 projections. Expenditures: FY16 adopted budget expenditures represent a 2.6% increase over FY15 estimated expenditures. This increase is primarily due to an increase in estimated Housing Voucher program expenditures. 87% of the Housing fund budget is to provide services to citizens. 469 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 7,282,481$ 6,793,632$ 6,115,885$ 5,606,540$ 5,611,798$ 6,083,951$ Revenues: Use Of Money And Property Interest Revenues 16,492$ 23,025$ 11,169$ 23,025$ 4,680$ 4,680$ Rents 208,255 203,286 212,816 203,286 213,333 213,333 Royalties & Commissions 20,545 28,516 26,487 28,516 30,509 30,509 Intergovernmental Fed Intergovnt Rev 6,765,226 6,985,739 6,720,374 7,101,264 7,759,721 7,759,721 Local 28E Agreements 1,350 - - - - - Miscellaneous Other Misc Revenue 91,733 16,338 20,648 16,338 20,648 20,648 Other Financial Sources Loan Repayments 20,016 83,002 41,173 21,408 26,349 26,349 Sale Of Assets 211,658 980 285,500 - - - Sub-Total Revenues 7,335,275 7,340,886 7,318,167 7,393,837 8,055,240 8,055,240 Misc Transfers In 37,747 4,787 1,158 - - - Sub-Total Transfers In 37,747 4,787 1,158 - - - Total Revenues & Transfers In 7,373,022$ 7,345,673$ 7,319,325$ 7,393,837$ 8,055,240$ 8,055,240$ Expenditures: Voucher Program 7,287,896$ 7,055,349$ 6,891,723$ 6,676,165$ 7,052,696$ 7,201,120$ Public Housing Program 530,975 589,352 722,958 667,677 485,207 496,813 Sub-Total Expenditures 7,818,871 7,644,701 7,614,681 7,343,842 7,537,903 7,697,933 Transfers Out: Capital Project Fund - 3,736 - - - - Operating Subsidy - PILOT Gen Fund 18,000 18,000 18,414 18,727 18,914 19,292 Misc Transfers Out - Director Reimb 25,000 25,000 25,575 26,010 26,270 26,795 General Fund - UniverCity program - - 170,000 - - - Sub-Total Transfers Out 43,000 46,736 213,989 44,737 45,184 46,087 Total Expenditures & Transfers Out 7,861,871$ 7,691,437$ 7,828,670$ 7,388,579$ 7,583,087$ 7,744,020$ Fund Balance*, June 30 6,793,632$ 6,447,868$ 5,606,540$ 5,611,798$ 6,083,951$ 6,395,171$ Change in Accounting Method - (331,983) - - - - Adjusted Fund Balance*, June 30 6,793,632 6,115,885 5,606,540 5,611,798 6,083,951 6,395,171 Restricted / Committed /Assigned 3,155,215 2,811,904 2,830,484 2,854,395 2,885,424 2,916,453 Unassigned Balance 3,638,417$ 3,303,981$ 2,776,056$ 2,757,403$ 3,198,527$ 3,478,718$ % of Expenditures 46%43%35%37%42%45% *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Housing Authority (7900 - 7922) Fund Summary 470 HOUSING AUTHORITY OPERATIONS To improve quality of life, the Iowa City Housing Authority acts as a community leader for affordable housing, family self-sufficiency, and homeownership opportunities. We provide information and education, housing assistance, and public and private partnership opportunities. The Housing Authority is in the Neighborhood and Development Services Department and was established in 1969 to administer housing assistance programs throughout its jurisdiction, including all of Johnson County, Iowa County and portions of Washington County. Annually, the Housing Authority assists approximately 1,350 low-income families to acquire and maintain affordable housing through rental and ownership programs. Rental assistance includes the Housing Choice Voucher/Section 8 (HCV), Public Housing, and Veterans’ Supportive Housing (VASH) Programs. Homeownership opportunities exist under the Affordable Dream Homeownership Program (ADHOP), and the HCV Homeownership Program. Participation in all programs requires the families meet federally established income guidelines. The Housing Authority’s budget is organized into three activities: Administration, Voucher Programs, and Public Housing. The division also manages Peninsula Apartments; a description of this activity may be found in the Special Revenue Fund section of this document. Housing Authority Administration Housing Authority Administration personnel manage all of the housing programs. These expenditures are fully allocated to the Voucher and Public Housing programs. Voucher Programs The Housing Authority works with over 400 owners/ landlords and administers 1272 HCV and VASH vouchers. These Owners/landlords receive approximately $6 million/year in rental subsidy paid on behalf of Housing Authority participants. Public Housing The City of Iowa City owns 81 public housing units; the Housing Authority serves as the landlord and rents these units to eligible tenants. They are low-density units scattered throughout Iowa City and were constructed to conform and blend into the existing neighborhood architecture. HIGHLIGHTS  The Housing Choice Voucher Program paid approximately $6 million in Housing Assistance Payments to landlords/owners of rental properties in Johnson County in Calendar Year FY2014.  The Housing Authority paid over $280,000 to private sector Iowa City contractors for the capital improvement, general maintenance, and repair of Public Housing properties in FY2014  Since 1998, 161 families have moved to homeownership with assistance from the Housing Authority. 471 Recent Accomplishments:  Received an additional 7 VASH vouchers in CY2014.  In CY2014, maintained a 98% lease-up rate for the HCV and VASH programs; 98% for Public Housing.  Applied for, and received, a higher administrative fee rate for the HCV program. This resulted in earning approximately $218,722 in additional administrative fees.  Maintained a 100% lease-up rate for the Peninsula Apartments. Upcoming Challenges:  Reductions in Federal HUD budget.  Dispelling damaging myths regarding Housing Authority programs and participants  Maintain lease-up rates of at least 98% for the HCV, VASH, and Public Housing programs in spite of staff reductions due to budget cuts.  Continue efforts to ensure program integrity by monitoring landlord/tenant compliance with program responsibilities.  Continue to support homeownership opportunities. Staffing: FY2014 FY2015 FY2016 Adopted Total FTE’s 12.19 10.19 10.19 Staffing Level Change Summary: There are no staff changes in the Housing Authority; however, the Housing Authority is now a division of the newly created Neighborhood & Development Services Department. Service Level Change Summary: There are no service level changes for fiscal year 2016. Financial Highlights: The increase in service expenditures in the Voucher Program is primarily due to an increase in projected landlord rent expenditures. The decrease in service expenditures in the Public Housing Program is due to the budget timing of the HUD capital funding grants and their availability. 472 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Plan Goal: Healthy Neighborhoods Department Goal: Assist low income families in bridging the economic gap through building assets, improving employment opportunities, and transitioning from renters of units to owners of homes. Department Objective: The Family Self-Sufficiency (FSS) Program: Promote self-sufficiency and asset development by providing supportive services to participants to increase their employability, to increase the number of employed participants, and to encourage increased savings through an escrow savings program. Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 Total Participants 134 135 139 156 % of Participants with Escrow Accounts 73% 69% 64% 73% % of Participants with Reduced or Eliminated Family Investment Program Cash Assistance 15% 16% 27% 20% % of Participants with Increased Income versus Prior Year 43% 27% 41% 61% FSS Graduates 11 16 23 25 473 Strategic Plan Goal: Healthy Neighborhoods Department Goal: Maintain a scattered sites Public Housing program. Department Objective: Affordable Rental Housing: Provide affordable, decent and safe rental housing for eligible low-income families, elderly persons, and persons with disabilities. Performance Measures: Strategic Plan Goal: Healthy Neighborhoods & Strategic Economic Development Activities Department Goal: Increase affordable housing choices for low-income families, the elderly, and persons with disabilities in private market rental units. Provide homeownership opportunities through the HCV homeownership program. Department Objective: Affordable Rental Housing: Pay rental subsidies directly to private market landlords on behalf of eligible families. Provide mortgage assistance payments to lenders on behalf of eligible families. FY 2011 FY 2012 FY 2013 FY 2014 Actual Occupancy Rate for Fiscal Year (Goal – 95%) 95% 95% 98% 97% CY 2010 CY 2011 CY 2012 CY 2013 % of All Emergency W ork Orders Completed within 24 hours (Goal – 100%) 100% 100% 100% 100% Average Number of Calendar Days of All Non- Emergency W ork Orders (Goal – < 25 days) 2.7 days 2.3 days 1.9 days 1.6 days 474 Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 HCVP Homeownership Vouchers $122,713 $124,288 $108,029 $103,583 HCVP Non-Elderly Disabled Vouchers Not Reported Separately Not Reported Separately $340,446 $340,728 HCVP Portable Vouchers $356,874 $193,943 $198,815 $260,207 VASH Vouchers $93,562 $115,605 $141,878 $147,750 All Other HCVP Vouchers $5,199,386 $5,327,627 $5,381,083 $4,815,043 Total Voucher Utilization (# of vouchers leased on the first day of the month) 97% 96% 102% 94% Total Voucher Utilization (# of vouchers leased on the last day of the month) 98% 97% 103% 97% 475 City of Iowa City Activity: Housing Authority Voucher (490200)Fund: Housing Authority (7910) Division: Housing Authority Voucher (490200)Department: Housing Authority 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 3,959$ 1,870$ (900)$ 1,870$ -$ -$ Royalties & Commiss 20,273 28,251 26,184 28,251 26,184 26,184 Intergovernmental Fed Intergovnt Rev 6,479,324 6,676,733 6,300,282 6,760,451 7,450,423 7,450,423 Local 28E Agreements 1,350 - - - - - Miscellaneous Other Misc Revenue 78,431 11,865 9,567 11,865 9,567 9,567 Transfers In: Misc Transfers In 37,747 4,787 1,158 - - - Total Revenues & Transfers In 6,621,084$ 6,723,506$ 6,336,291$ 6,802,437$ 7,486,174$ 7,486,174$ Expenditures: Personnel 878,048$ 868,160$ 796,665$ 693,047$ 737,003$ 759,113$ Services 6,401,600 6,181,562 6,090,434 5,978,386 6,291,805 6,417,641 Supplies 8,248 5,627 4,624 4,732 23,888 24,366 Capital Outlay - - - - - - Total Expenditures 7,287,896$ 7,055,349$ 6,891,723$ 6,676,165$ 7,052,696$ 7,201,120$ Personnel Services - FTE 2012 2013 2014 2015 2016 Building Inspector - - 0.71 0.50 0.50 F.S.S. Program Coordinator 0.95 0.95 0.95 0.50 0.50 Housing Administrator 0.95 0.95 0.95 0.78 0.78 Housing Assistant 1.19 1.19 1.19 0.24 0.24 Housing Inspector 0.71 0.71 - - - Housing Office Manager 0.95 0.95 0.95 0.96 0.96 Housing Program Assistant 5.75 5.75 4.75 3.84 3.84 Public Hsg. Coord 0.50 0.50 0.50 0.50 0.50 Section 8 Coord 0.95 0.88 0.89 0.94 0.94 Total Personnel 11.95 11.88 10.89 8.26 8.26 Activity Summary 476 City of Iowa City Activity: Housing Authority Public Housing (490300)Fund: Housing Authority (792*) Division: Housing Authority Public Housing (490300)Department: Housing Authority 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 12,533$ 21,155$ 12,069$ 21,155$ 4,680$ 4,680$ Rents 208,255 203,286 212,816 203,286 213,333 213,333 Royalties & Commissions 272 265 303 265 4,325 4,325 Intergovernmental Fed Intergovnt Rev 285,902 309,006 420,092 340,813 309,298 309,298 Miscellaneous Other Misc Revenue 13,302 4,473 11,081 4,473 11,081 11,081 Other Financial Sources Loans 20,016 83,002 41,173 21,408 26,349 26,349 Sale Of Assets 211,658 980 285,500 - - - Total Revenues 751,938$ 622,167$ 983,034$ 591,400$ 569,066$ 569,066$ Expenditures: Personnel 100,960$ 109,240$ 181,185$ 195,439$ 190,169$ 195,874$ Services 409,231 441,729 434,233 462,841 287,694 293,448 Supplies 5,372 8,092 8,394 9,397 7,344 7,491 Capital Outlay 15,412 30,291 99,146 - - - Total Expenditures 530,975$ 589,352$ 722,958$ 667,677$ 485,207$ 496,813$ Personnel Services - FTE 2012 2013 2014 2015 2016 Building Inspector 0.29 0.29 0.29 0.50 0.50 F.S.S. Program Coordinator 0.05 0.05 0.05 0.50 0.50 Housing Administrator 0.05 0.05 0.05 0.22 0.22 Housing Assistant 0.06 0.06 0.06 0.01 0.01 Housing Office Manager 0.05 0.05 0.05 0.04 0.04 Housing Program Assistant 0.25 0.25 0.25 0.16 0.16 Public Hsg. Coord 0.50 0.50 0.50 0.50 0.50 Section 8 Coord 0.05 0.05 0.05 - - Total Personnel 1.30 1.30 1.30 1.93 1.93 Activity Summary 477 478 CAPITAL PROJECT FUNDS Fund Summary Summary by Division Summary by Funding Source Project Summary by Name Unfunded Projects F Y 2 0 1 6 CAPITAL IMPROVEMENT PROJECTS FUND The Capital Improvement Projects fund accounts for the collection and disbursement of funds related to capital improvements or significant capital equipment. Capital projects involve construction, purchase, or renovation of city facilities or property. They are generally non-recurring major improvements to the City's physical plant which necessitate long-term financing and are permanent in nature. The funding sources for these projects are generally not from operating funds but are instead from bond proceeds, grants, donations, or other one-time sources of income. The City annually updates and issues a five-year capital improvement program (CIP). This program is the planning guide for the City’s issuance of general obligation bonded debt and for the construction and replacement of the City’s buildings and infrastructure. The City’s total five-year for the 2015-2019 capital improvement program is $156,892,011 utilizing funding sources of $155,577,761. The current portion of the CIP is then adopted as part of the annual operating budget. Changes to the 2015 capital improvement program are amended into the fiscal year 2015 operating budget, and the 2016 projected capital improvement program is certified as part of the 2016 operating budget. The 2015 capital projects fund budget also includes totals for the carry forward of prior year projects that must be re-appropriated with the State. These amounts being carried forward are not included in the current five- year CIP. The revised capital improvement program expenditures for fiscal year 2015 are $28,464,314 while the appropriated budget including project carry forwards is $59,831,351. Starting in FY15, the North Treatment Plant Removal project received a 20-year internal loan from the Sewer Fund which is being repaid with a State of Iowa sales tax grant. The Capital Project Funds total expenditures includes interest expense paid to the Sewer fund of $166,598, $166,258, and $165,698 for year 2015, 2016, and 2017, respectively. These amounts are also not reflected in the five-year capital improvement program totals. The capital improvement fund expenditures for fiscal year 2016 are $40,294,098 including $166,258 of interest expense to the Sewer Fund. The 2016 program is being funded with sources totaling $48,841,141 plus the State sales tax grant funding of $366,258 for a total budgeted revenues of $49,207,399. State sales tax revenues in FY17 are expected to be $390,698. Fund balance in the Capital Improvement Projects fund primarily represents unspent bond proceeds. This fluctuates based on the timing of the issuance of the bonds and the timing of the project expenditures. With the conversion from cash basis accounting to modified accrual basis of accounting in fiscal year 2013, a conversion adjustment is presented for a decrease in fund balance of $7,028,078. This adjustment primarily represents unpaid contract progress payments and retainages. The estimated ending fund balance for fiscal year 2016 is $16,190,138. 481 2012 2013 2014 2015 2016 2017 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 18,274,393$ 25,102,181$ 12,756,766$ 22,942,340$ 7,476,837$ 16,190,138$ Revenues: Other City Taxes 270,249$ 288,045$ - - - - Use Of Money And Property Interest Revenues 22,991 3,038 50,966 - - - Rents 15,694 28,467 26,877 - - - Intergovernmental Fed Intergovnt Rev 1,800,893 19,344,636 9,885,872 6,852,324 6,052,327 6,030,738 Disaster Assistance - 138,584 173,212 141,615 - - Other State Grants 6,660,118 12,715,802 11,174,313 13,060,622 1,262,258 390,698 State 28E Agreements - - 158,484 - - 60,000 Local 28E Agreements 25,321 101,086 - - - - Charges of Fees & Services Development Fees - 56,942 66,299 - - - Miscellaneous Contrib & Donations 11,500 422,198 381,865 85,003 126,932 200,000 Printed Materials 4,440 5,310 735 - - - Other Misc Revenue 495,508 39,448 63,348 - - - Other Financial Sources Sale Of Assets - 7,500 500,000 - - - Insurance Recoveries 54,640 7,520 - - - - Debt Sales 9,855,454 2,614,089 16,454,973 8,297,457 12,982,068 11,505,000 Internal Service (Non-Budgetary): ITS Fund - - 83 100,000 100,000 100,000 Sub-Total Revenues 19,216,808 35,772,665 38,937,027 28,537,021 20,523,585 18,286,436 Transfers In: Funds 6,645,703 9,142,201 1,331,465 5,167,623 22,953,314 2,565,365 Transfers-In from Enterprise Funds 6,082,529 10,670,820 7,507,624 10,671,580 5,730,500 5,610,490 Transfers-In from G.O. Bonds 5,722,976 19,638,960 55,354 - - - Misc Transfers-In - 330,000 (37,524) - - 1,100,000 Internal Service (Non-Budgetary): ITS Fund - - 297,921 189,624 - - Sub-Total Transfers In 18,451,208 39,781,981 9,154,841 16,028,827 28,683,814 9,275,855 Total Revenues & Transfers In 37,668,016$ 75,554,646$ 48,091,868$ 44,565,848$ 49,207,399$ 27,562,291$ Expenditures: Governmental: General Government 406,363$ 840,951$ 2,222,593 1,845,475 50,000 50,000 Culture & Recreation 2,504,596 5,769,746 2,702,586 2,841,115 3,844,000 2,405,000 Community and Economic Dvlpmnt 1,537,540 3,139,390 572,355 400,000 400,000 700,000 Public Safety 839,266 1,857,913 281,073 3,746,273 700,000 810,000 Public Works 8,962,639 10,057,402 11,264,307 32,683,533 31,307,340 29,260,865 Enterprise: Parking Operations 1,695,730 684,502 133,121 500,000 670,000 400,000 Public Transportation 28,227 854,571 101,286 652,607 50,000 - Wastewater Treatment 3,176,289 31,529,955 11,565,366 11,388,137 816,258 665,698 Water Operations 530,697 2,202,669 179,652 2,683,906 1,346,500 1,145,000 Refuse Operations - - - - - 700,000 Landfill 3,495,411 705,470 1,133,663 1,533,926 - - Storm Water 428,512 372,789 1,228,955 - 500,000 700,000 Airport 1,423,411 2,801,550 5,971,011 1,029,100 510,000 1,654,900 Internal Service (Non-Budgetary): ITS Fund - - 60,266 527,279 100,000 100,000 Sub-Total Expenditures 25,028,681 60,816,908 37,416,234 59,831,351 40,294,098 38,591,463 Transfers Out: Capital Project Fund 5,805,352 19,956,583 115,620 - - - Misc Transfers Out 6,195 98,492 374,439 200,000 200,000 225,000 Sub-Total Transfers Out 5,811,547 20,055,075 490,059 200,000 200,000 225,000 Total Expenditures & Transfers Out 30,840,228$ 80,871,983$ 37,906,294$ 60,031,351$ 40,494,098$ 38,816,463$ Fund Balance*, June 30 25,102,181$ 19,784,844$ 22,942,340$ 7,476,837$ 16,190,138$ 4,935,966$ Change in Accounting Method - (7,028,078) Adjusted Fund Balance*, June 30 25,102,181$ 12,756,766$ 22,942,340$ 7,476,837$ 16,190,138$ 4,935,966$ *Fund Balance is Cash Balance for 2012 and July 1, 2013 City of Iowa City Capital Project Funds Fund Summary 482 Capital Improvement Plan 2015-2019 City of Iowa City, Iowa Summary by Division thru2015 2019 TotalCategory20152016201720182019 Airport 869,100 510,000 1,654,900 587,500 2,642,800 6,264,300 Development Services 741,299 400,000 700,000 579,462 400,000 2,820,761 Finance Administration 627,279 150,000 150,000 150,000 150,000 1,227,279 Fire 700,000 810,000 60,000 895,000 2,465,000 Landfill 685,000 685,000 Library 55,000 250,000 305,000 Parking Operations 500,000 670,000 400,000 300,000 200,000 2,070,000 Parks Maintenance 1,806,700 3,621,000 1,170,000 1,803,000 250,000 8,650,700 Public Works Administration 525,000 3,474,000 3,800,000 4,000,000 2,500,000 14,299,000 Recreation 850,000 168,000 985,000 225,000 50,000 2,278,000 Refuse Operations 700,000 700,000 Storm Water 50,000 500,000 700,000 1,250,000 Street Operations 12,087,536 27,833,340 25,460,865 5,221,365 7,990,365 78,593,471 Transit Operations 54,000 50,000 20,000,000 20,104,000 Wastewater Treatment 9,200,000 650,000 500,000 500,000 500,000 11,350,000 Water Operations 468,400 1,346,500 1,145,000 538,000 331,600 3,829,500 28,464,314 40,127,840 38,425,765 13,964,327 35,909,765 156,892,011TOTAL Friday, December 12, 2014Produced Using the Plan-It Capital Planning Software 483 Airport, $6,264,300 Finance Administration, $1,227,279 Fire, $2,465,000 Development Services, $2,820,761 Landfill, $685,000 Library, $305,000 Parks Maintenance, $8,650,700 Parking Operations, $2,070,000 Transit Operations, $20,104,000 Public Works Administration, $14,299,000 Refuse Operations, $700,000 Recreation, $2,278,000 Storm Water, $1,250,000 Street Operations, $78,593,471 Wastewater Treatment, $11,350,000 Water Operations, $3,829,500 Capital Improvement Program by Division 2015-2019 $156,892,011 484 Capital Improvement Plan 2015-2019 City of Iowa City, Iowa PROJECTS BY DIVISION 2015 2019thru Total20152016201720182019CategoryProject#Priority Airport A3430 1,654,9001,654,900Apron Reconstruction & Connecting Taxiway 1 A3442 561,400561,400Runway 12-30 Obstruction Mitigation & Part 77 1 A3443 337,500337,500Airport Equipment Shelter 1 A3448 267,700267,700Airport Perimeter Road 1 A3454 166,500166,500Airport Master Plan Update 1 A3459 74,00074,000North T-Hangar Electrical & LED Lighting 1 A3460 67,20067,200Fuel Storage System Rehabilitation 1 A3461 750,000250,000 250,000 250,000Airfield Pavement Rehabilitation 2 A3462 260,000260,000Hangar A Door Replacement 2 A3463 2,125,1002,125,100South Airport Site Development 5 6,264,300869,100 510,000 1,654,900 587,500 2,642,800Airport Total Development Services E4513 1,000,000200,000 200,000 200,000 200,000 200,000Riverfront Crossing Development 1 E4514 1,000,000200,000 200,000 200,000 200,000 200,000Towncrest Area Redevelopment 1 G4720 300,000300,000Permitting Software Upgrade 1 G4721 520,761341,299 179,462City Hall Remodel for NDS Integration 1 2,820,761741,299 400,000 700,000 579,462 400,000Development Services Total Finance Administration G4704 300,000100,000 50,000 50,000 50,000 50,000City Hall - Other Projects 2 I4721 500,000100,000 100,000 100,000 100,000 100,000Fiber Optic Infill Program 2 I4722 427,279427,279S. Wastewater Fiber Repair/Redundant Path 1 1,227,279627,279 150,000 150,000 150,000 150,000Finance Administration Total Fire Y4406 1,765,000810,000 60,000 895,000Fire Apparatus Replacement Program 1 Y4436 700,000700,000Fire/Police Storage Facility Relocation 2 2,465,000700,000 810,000 60,000 895,000Fire Total Landfill L3322 85,00085,000Hebl Road Improvements 2 L3324 300,000300,000Landfill Gas Collection System Flare Replacement 2 L3325 300,000300,000Landfill Household Hazardous Water Storage Unit 2 685,000685,000Landfill Total Library R4333 250,000250,000Library Bookmobile 1 R4334 55,00055,000Replace Library HVAC Controls 1 Tuesday, March 10, 2015Produced Using the Plan-It Capital Planning Software 485 Total20152016201720182019CategoryProject#Priority 305,00055,000 250,000Library Total Parking Operations T3004 1,800,000500,000 400,000 400,000 300,000 200,000Parking Facility Restoration Repair 2 T3009 270,000270,000Parking Facility & Enforcement Automation 3 2,070,000500,000 670,000 400,000 300,000 200,000Parking Operations Total Parks Maintenance P3978 100,000100,000Lower Muscatine Road Landscaping 4 P3979 100,000100,000S. Sycamore Landscaping - Langenberg to "L"4 P3980 100,000100,000S. Sycamore Landscape - Langenberg to Highway 6 4 R4130 487,00087,000 100,000 100,000 100,000 100,000Parks Annual Improvements/Maintenance 1 R4137 223,000223,000Frauenholtz-Miller Park Development 2 R4160 200,000200,000Iowa River Corridor Trail-Rocky Shore to Normandy 2 R4177 211,511211,511Lower City Park Emergency Access Road 1 R4185 1,500,000500,000 500,000 500,000Riverfront Crossings Riverbank/Park Development 2 R4186 214,855214,855Mercer Park Playground 2 R4189 375,00075,000 75,000 75,000 75,000 75,000Emerald Ash Borer Response Plan 1 R4190 73,33473,334Tower Court Park Renovation 2 R4191 50,00050,000Pheasant Hill Park Renovation 2 R4204 2,258,000150,000 2,108,000Iowa River Trail, Benton St - Sturgis Park 2 R4206 250,00050,000 50,000 50,000 50,000 50,000Intra-city Bike Trails 2 R4224 750,000250,000 250,000 250,000Hickory Hill Trail Redesign & Development 1 R4225 678,000678,000Highway 1 Sidewalk/Trail 3 R4226 125,00025,000 25,000 25,000 25,000 25,000Sustainable Roadway Vegetation Management Program 3 R4322 350,000350,000Willow Crk/Kiwanis Park Master Plans & Splash Pad 2 R4332 535,000240,000 170,000 125,000Upgrade Building BAS Controls 3 R4337 70,00070,000Tennis Court / Pickle Ball Court Resurfacing 2 8,650,7001,806,700 3,621,000 1,170,000 1,803,000 250,000Parks Maintenance Total Public Works Administration P3957 1,140,00040,000 1,100,000Vehicle Wash System at New Public Works Site 1 P3971 10,850,000350,000 2,000,000 2,000,000 4,000,000 2,500,000CBD Streetscape Project 2 P3973 700,000700,000Traffic Engineering Building 1 P3974 1,534,000100,000 1,434,000Riverside Drive Pedestrian Tunnel 2 P3977 75,00075,000Riverside Drive Streetscape Improvements 4 14,299,000525,000 3,474,000 3,800,000 4,000,000 2,500,000Public Works Administration Total Recreation R4187 175,000175,000City Park Cabin Restoration 2 R4188 65,00065,000City Park Pool Cabana Shelters 2 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 1 R4331 1,525,000750,000 775,000Elementary School Recreation Facility Partnership 2 R4335 53,00015,000 38,000Mercer Aquatic Center/Scanlon Gym Improvements 2 R4336 160,000160,000Recreation Center Lobby Remodel 2 R4338 50,00050,000Youth Sports Complex Feasibility Study 2 2,278,000865,000 153,000 985,000 225,000 50,000Recreation Total Refuse Operations K3972 700,000700,000Refuse Building 1 700,000700,000Refuse Operations Total Tuesday, March 10, 2015Produced Using the Plan-It Capital Planning Software 486 Total20152016201720182019CategoryProject#Priority Storm Water M3629 375,00025,000 350,000Normandy Drive Storm Sewer Replacement 3 M3630 375,00025,000 350,000Stevens Drive Storm Sewer Improvements 3 P3976 500,00050,000 450,000Idyllwild Storm Water Drainage Diversion 3 1,250,00050,000 500,000 700,000Storm Water Total Street Operations E4517 600,000600,000Towncrest Drive reconstruction 4 S3806 500,000500,000Harrison Street Reconstruction 2 S3809 48,892,4333,594,958 22,426,975 22,870,500Iowa City Gateway Project (Dubuque St)1 S3814 750,000150,000 150,000 150,000 150,000 150,000Annual Traffic Signal Projects 3 S3816 125,00025,000 25,000 25,000 25,000 25,000Traffic Calming 3 S3821 125,00025,000 25,000 25,000 25,000 25,000Overwidth Paving - Sidewalks 3 S3822 300,000100,000 100,000 100,000Curb Ramps-ADA 2 S3823 100,00020,000 20,000 20,000 20,000 20,000Brick Street Repairs 2 S3824 4,579,060855,812 930,812 930,812 930,812 930,812Annual Pavement Rehabilitation 1 S3826 972,765194,553 194,553 194,553 194,553 194,553Underground Electrical Facilities 2 S3828 300,000100,000 100,000 100,000Sidewalk Infill Program 2 S3830 362,000181,000 181,000Alley Assessment 1 S3834 1,800,000100,000 1,700,000Burlington & Madison Intersection Improvements 3 S3839 2,700,000100,000 2,600,000Foster Rd Extension - Dubuque to Prairie Du Chien 2 S3840 1,138,3321,138,332Burlington & Clinton Intersection Improvements 2 S3843 100,00020,000 20,000 20,000 20,000 20,000Annual RR Crossings City Wide 2 S3849 800,000800,000Brick Street Reconstruction 2 S3854 6,650,000350,000 6,300,000American Legion Rd-Scott Blvd to Taft Ave 2 S3868 500,000500,000Mormon Trek - Right Turn at Benton & 3 Lane Conv 3 S3871 4,454,2222,519,222 1,935,0001st Ave / IAIS RR Crossing Grade Separation 1 S3910 250,00050,000 50,000 50,000 50,000 50,000Annual Bridge Maintenance & Repair 1 S3921 200,000100,000 100,000Interstate 80 Aesthetic Improvements 4 S3930 2,044,6592,044,659Dubuque St./I-80 Pedestrian Bridge 2 S3932 350,00050,000 75,000 75,000 75,000 75,000LED Streetlight Replacement 2 78,593,47112,087,536 27,833,340 25,460,865 5,221,365 7,990,365Street Operations Total Transit Operations T3055 20,000,00020,000,000Transit Facility Relocation 2 T3059 50,00050,000Transit Bus Shelter Replacement & Expansion 2 T3060 54,00054,000Transit Bus Camera Replacement 2 20,104,00054,000 50,000 20,000,000Transit Operations Total Wastewater Treatment V3101 2,500,000500,000 500,000 500,000 500,000 500,000Annual Sewer Main Replacement 2 V3141 1,400,0001,400,000Sludge Biosolid Dewatering Equip Replacement 2 V3142 6,000,0006,000,000North Wastewater Treatment Plant Demolition 2 V3143 1,150,0001,150,000Generator Relocation & Emissions Upgrade 1 V3144 300,000150,000 150,000Wastewater Clarifier Repairs 1 11,350,0009,200,000 650,000 500,000 500,000 500,000Wastewater Treatment Total Water Operations W3212 554,000554,000First Avenue (400-500 Block) Water Main Replace 2 W3213 295,50091,000 98,500 106,000Ground Storage Reservoir VFD Upgrades 2 W3214 27,50027,500Reseal Treatment Plant Building 2 W3216 189,000189,000Spruce St. (1300-1400 Block) Water Main Repl 3 W3217 238,000238,000Wade St. (1000-1100 Block) Water Main Repl 3 Tuesday, March 10, 2015Produced Using the Plan-It Capital Planning Software 487 Total20152016201720182019CategoryProject#Priority W3218 821,00075,000 746,000Washington St. (100-200 Block) Water Main Repl 1 W3219 64,40064,400SCADA File Server Replacement & Backup Server 2 W3221 300,00050,000 250,000Aquifer Storage and Recovery (ASR) Project 3 W3222 363,000363,000Dill St. Water Main Replacement 1 W3223 360,000360,000Douglas St./Douglas Ct. Water Main Replacement 1 W3224 170,000170,000Lee St/Highwood St Water Main Replacement 1 W3225 237,60016,000 70,000 70,000 81,600Water Treatment Plant Filter #6 Buildout 2 W3326 209,50099,500 55,000 55,000Water Plant Computer Control System(s) Replacement 2 3,829,500468,400 1,346,500 1,145,000 538,000 331,600Water Operations Total GRAND TOTAL 156,892,01128,479,314 40,112,840 38,425,765 13,964,327 35,909,765 Tuesday, March 10, 2015Produced Using the Plan-It Capital Planning Software 488 Capital Improvement Plan 2015-2019 City of Iowa City, Iowa FUNDING SOURCE SUMMARY 2015 thru 2019 TotalSource20152016201720182019 AIRPORT FUND 607,965117,955 114,000 165,490 108,750 101,770 CONTRIBUTIONS & DONATIONS 320,00050,000 200,000 70,000 EQUIPMENT FUND 1,100,0001,100,000 FEDERAL GRANTS 34,803,3554,713,060 6,452,327 6,030,738 303,750 17,303,480 GENERAL FUND 1,830,000330,000 350,000 450,000 350,000 350,000 GO BONDS 54,130,5377,897,457 13,082,068 11,605,000 9,303,462 12,242,550 LANDFILL FUND 685,000685,000 LOCAL OPTION SALES TAX 24,937,1933,594,958 21,342,235 MISC TRANSFERS IN 9,300,0006,000,000 3,300,000 OTHER STATE GRANTS 1,767,085396,085 496,000 700,000 175,000 PARK DEDICATION FEES 230,963154,031 76,932 PARKING FUND 2,070,000500,000 670,000 400,000 300,000 200,000 REFUSE COLLECTION FUND 700,000700,000 ROAD USE TAX FUND 5,475,000915,000 915,000 1,715,000 915,000 1,015,000 STORM WATER FUND 1,250,00050,000 500,000 700,000 TAX INCREMENT FINANCING 95,71420,714 75,000 TRANSIT FUND 104,00054,000 50,000 UNIVERSITY OF IOWA 125,00060,000 65,000 UTILITY FRANCHISE TAX 1,626,825325,365 325,365 325,365 325,365 325,365 WASTEWATER FUND 10,489,6243,389,624 3,050,000 2,500,000 1,050,000 500,000 WATER FUND 3,929,500568,400 1,346,500 1,145,000 538,000 331,600 29,690,935 48,841,141 27,171,593 13,964,327 35,909,765 155,577,761GRAND TOTAL Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 489 2014 Revised 2015 Budget 2016 Projection 2017 Projection 2018 Projection Total City of Iowa City Capital Improvement Program Summary by Funding Source Utility Franchise Tax, $1,626,825 Federal Grants, $34,803,355 University of Iowa, $125,000 Other State Grants, $1,767,085 Park Dedication Fees, $230,963 Contributions & Donations, $320,000 General Fund, $1,830,000 Road Use Tax Fund, $5,475,000 Local Option Sales Tax, $24,937,193 Tax Increment Financing, $95,714 Water Fund, $3,929,500 Wastewater Fund, $10,489,624 Parking Fund, $2,070,000 Transit Fund, $104,000 Airport Fund, $607,965 Refuse Collection Fund, $700,000 Landfill Fund, $685,000 Storm Water Fund, $1,250,000 Equipment Fund, $1,100,000 GO Bonds, $54,130,537 Misc Transfers In, $9,300,000 Capital Improvement Program by Funding Source 2015-2019 $155,577,761 490 Capital Improvement Plan 2015-2019 City of Iowa City, Iowa PROJECTS BY FUNDING SOURCE 2015 2019thru TotalSourceProject#Priority 2015 2016 2017 2018 2019 AIRPORT FUND A3430 165,490165,490Apron Reconstruction & Connecting Taxiway 1 A3442 56,14056,140Runway 12-30 Obstruction Mitigation & Part 77 1 A3443 33,75033,750Airport Equipment Shelter 1 A3448 26,77026,770Airport Perimeter Road 1 A3454 16,70016,700Airport Master Plan Update 1 A3459 24,95524,955North T-Hangar Electrical & LED Lighting 1 A3460 20,16020,160Fuel Storage System Rehabilitation 1 A3461 225,00075,000 75,000 75,000Airfield Pavement Rehabilitation 2 A3462 39,00039,000Hangar A Door Replacement 2 607,965117,955 114,000 165,490 108,750 101,770AIRPORT FUND Total CONTRIBUTIONS & DONATIONS R4187 20,00020,000City Park Cabin Restoration 2 R4224 150,00050,000 50,000 50,000Hickory Hill Trail Redesign & Development 1 R4333 150,000150,000Library Bookmobile 1 320,00050,000 200,000 70,000CONTRIBUTIONS & DONATIONS Total EQUIPMENT FUND P3957 1,100,0001,100,000Vehicle Wash System at New Public Works Site 1 1,100,0001,100,000EQUIPMENT FUND Total FEDERAL GRANTS A3430 1,489,4101,489,410Apron Reconstruction & Connecting Taxiway 1 A3442 505,260505,260Runway 12-30 Obstruction Mitigation & Part 77 1 A3443 303,750303,750Airport Equipment Shelter 1 A3448 240,930240,930Airport Perimeter Road 1 A3454 149,800149,800Airport Master Plan Update 1 A3463 1,062,5501,062,550South Airport Site Development 5 R4204 400,000400,000Iowa River Trail, Benton St - Sturgis Park 2 S3809 9,082,6554,541,327 4,541,328Iowa City Gateway Project (Dubuque St)1 S3834 1,511,0001,511,000Burlington & Madison Intersection Improvements 3 S3840 200,000200,000Burlington & Clinton Intersection Improvements 2 S3868 500,000500,000Mormon Trek - Right Turn at Benton & 3 Lane Conv 3 S3871 2,423,0002,423,0001st Ave / IAIS RR Crossing Grade Separation 1 S3930 935,000935,000Dubuque St./I-80 Pedestrian Bridge 2 T3055 16,000,00016,000,000Transit Facility Relocation 2 34,803,3554,713,060 6,452,327 6,030,738 303,750 17,303,480FEDERAL GRANTS Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 491 TotalSourceProject#Priority 2015 2016 2017 2018 2019 GENERAL FUND R4130 480,00080,000 100,000 100,000 100,000 100,000Parks Annual Improvements/Maintenance 1 R4189 375,00075,000 75,000 75,000 75,000 75,000Emerald Ash Borer Response Plan 1 R4226 125,00025,000 25,000 25,000 25,000 25,000Sustainable Roadway Vegetation Management Program 3 R4330 250,00050,000 50,000 50,000 50,000 50,000Annual Recreation Center Improvements 1 R4333 100,000100,000Library Bookmobile 1 S3824 500,000100,000 100,000 100,000 100,000 100,000Annual Pavement Rehabilitation 1 1,830,000330,000 350,000 450,000 350,000 350,000GENERAL FUND Total GO BONDS A3463 1,062,5501,062,550South Airport Site Development 5 E4513 1,000,000200,000 200,000 200,000 200,000 200,000Riverfront Crossing Development 1 E4514 1,000,000200,000 200,000 200,000 200,000 200,000Towncrest Area Redevelopment 1 E4517 600,000600,000Towncrest Drive reconstruction 4 G4704 300,000100,000 50,000 50,000 50,000 50,000City Hall - Other Projects 2 G4720 300,000300,000Permitting Software Upgrade 1 G4721 520,761341,299 179,462City Hall Remodel for NDS Integration 1 I4721 500,000100,000 100,000 100,000 100,000 100,000Fiber Optic Infill Program 2 P3971 10,850,000350,000 2,000,000 2,000,000 4,000,000 2,500,000CBD Streetscape Project 2 P3974 1,534,000100,000 1,434,000Riverside Drive Pedestrian Tunnel 2 P3978 100,000100,000Lower Muscatine Road Landscaping 4 P3979 100,000100,000S. Sycamore Landscaping - Langenberg to "L"4 P3980 100,000100,000S. Sycamore Landscape - Langenberg to Highway 6 4 R4137 181,930181,930Frauenholtz-Miller Park Development 2 R4177 220,000220,000Lower City Park Emergency Access Road 1 R4185 1,500,000500,000 500,000 500,000Riverfront Crossings Riverbank/Park Development 2 R4186 150,000150,000Mercer Park Playground 2 R4187 130,000130,000City Park Cabin Restoration 2 R4188 65,00065,000City Park Pool Cabana Shelters 2 R4191 14,13814,138Pheasant Hill Park Renovation 2 R4204 1,858,000150,000 1,708,000Iowa River Trail, Benton St - Sturgis Park 2 R4206 250,00050,000 50,000 50,000 50,000 50,000Intra-city Bike Trails 2 R4224 600,000200,000 200,000 200,000Hickory Hill Trail Redesign & Development 1 R4225 178,000178,000Highway 1 Sidewalk/Trail 3 R4322 350,000350,000Willow Crk/Kiwanis Park Master Plans & Splash Pad 2 R4331 1,525,000750,000 775,000Elementary School Recreation Facility Partnership 2 R4332 535,000240,000 170,000 125,000Upgrade Building BAS Controls 3 R4334 55,00055,000Replace Library HVAC Controls 1 R4335 53,00053,000Mercer Aquatic Center/Scanlon Gym Improvements 2 R4336 160,000160,000Recreation Center Lobby Remodel 2 R4337 70,00070,000Tennis Court / Pickle Ball Court Resurfacing 2 R4338 50,00050,000Youth Sports Complex Feasibility Study 2 S3806 500,000500,000Harrison Street Reconstruction 2 S3809 10,000,0005,000,000 5,000,000Iowa City Gateway Project (Dubuque St)1 S3814 750,000150,000 150,000 150,000 150,000 150,000Annual Traffic Signal Projects 3 S3828 300,000100,000 100,000 100,000Sidewalk Infill Program 2 S3830 362,000181,000 181,000Alley Assessment 1 S3839 2,150,000100,000 2,050,000Foster Rd Extension - Dubuque to Prairie Du Chien 2 S3840 840,000840,000Burlington & Clinton Intersection Improvements 2 S3849 800,000800,000Brick Street Reconstruction 2 S3854 6,650,000350,000 6,300,000American Legion Rd-Scott Blvd to Taft Ave 2 S3871 2,050,0002,050,0001st Ave / IAIS RR Crossing Grade Separation 1 S3930 776,158776,158Dubuque St./I-80 Pedestrian Bridge 2 Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 492 TotalSourceProject#Priority 2015 2016 2017 2018 2019 T3055 700,000700,000Transit Facility Relocation 2 Y4406 1,640,000750,000 60,000 830,000Fire Apparatus Replacement Program 1 Y4436 700,000700,000Fire/Police Storage Facility Relocation 2 54,130,5377,897,457 13,082,068 11,605,000 9,303,462 12,242,550GO BONDS Total LANDFILL FUND L3322 85,00085,000Hebl Road Improvements 2 L3324 300,000300,000Landfill Gas Collection System Flare Replacement 2 L3325 300,000300,000Landfill Household Hazardous Water Storage Unit 2 685,000685,000LANDFILL FUND Total LOCAL OPTION SALES TAX S3809 24,937,1933,594,958 21,342,235Iowa City Gateway Project (Dubuque St)1 24,937,1933,594,958 21,342,235LOCAL OPTION SALES TAX Total MISC TRANSFERS IN T3055 3,300,0003,300,000Transit Facility Relocation 2 V3142 6,000,0006,000,000North Wastewater Treatment Plant Demolition 2 9,300,0006,000,000 3,300,000MISC TRANSFERS IN Total OTHER STATE GRANTS A3459 49,04549,045North T-Hangar Electrical & LED Lighting 1 A3460 47,04047,040Fuel Storage System Rehabilitation 1 A3461 525,000175,000 175,000 175,000Airfield Pavement Rehabilitation 2 A3462 221,000221,000Hangar A Door Replacement 2 R4160 200,000200,000Iowa River Corridor Trail-Peninsula-WW Prairie 2 R4187 25,00025,000City Park Cabin Restoration 2 R4225 500,000500,000Highway 1 Sidewalk/Trail 3 S3921 200,000100,000 100,000Interstate 80 Aesthetic Improvements 4 1,767,085396,085 496,000 700,000 175,000OTHER STATE GRANTS Total PARK DEDICATION FEES R4130 7,0007,000Parks Annual Improvements/Maintenance 1 R4137 41,07041,070Frauenholtz-Miller Park Development 2 R4186 64,85564,855Mercer Park Playground 2 R4190 73,33473,334Tower Court Park Renovation 2 R4191 35,86235,862Pheasant Hill Park Renovation 2 S3930 8,8428,842Dubuque St./I-80 Pedestrian Bridge 2 230,963154,031 76,932PARK DEDICATION FEES Total PARKING FUND T3004 1,800,000500,000 400,000 400,000 300,000 200,000Parking Facility Restoration Repair 2 T3009 270,000270,000Parking Facility & Enforcement Automation 3 2,070,000500,000 670,000 400,000 300,000 200,000PARKING FUND Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 493 TotalSourceProject#Priority 2015 2016 2017 2018 2019 REFUSE COLLECTION FUND K3972 700,000700,000Refuse Building 1 700,000700,000REFUSE COLLECTION FUND Total ROAD USE TAX FUND P3973 700,000700,000Traffic Engineering Building 1 S3816 125,00025,000 25,000 25,000 25,000 25,000Traffic Calming 3 S3821 125,00025,000 25,000 25,000 25,000 25,000Overwidth Paving - Sidewalks 3 S3822 300,000100,000 100,000 100,000Curb Ramps-ADA 2 S3823 100,00020,000 20,000 20,000 20,000 20,000Brick Street Repairs 2 S3824 3,425,000625,000 700,000 700,000 700,000 700,000Annual Pavement Rehabilitation 1 S3843 100,00020,000 20,000 20,000 20,000 20,000Annual RR Crossings City Wide 2 S3910 250,00050,000 50,000 50,000 50,000 50,000Annual Bridge Maintenance & Repair 1 S3932 350,00050,000 75,000 75,000 75,000 75,000LED Streetlight Replacement 2 5,475,000915,000 915,000 1,715,000 915,000 1,015,000ROAD USE TAX FUND Total STORM WATER FUND M3629 375,00025,000 350,000Normandy Drive Storm Sewer Replacement 3 M3630 375,00025,000 350,000Stevens Drive Storm Sewer Improvements 3 P3976 500,00050,000 450,000Idyllwild Storm Water Drainage Diversion 3 1,250,00050,000 500,000 700,000STORM WATER FUND Total TAX INCREMENT FINANCING P3974 20,71420,714Riverside Drive Pedestrian Tunnel 2 P3977 75,00075,000Riverside Drive Streetscape Improvements 4 95,71420,714 75,000TAX INCREMENT FINANCING Total TRANSIT FUND T3059 50,00050,000Transit Bus Shelter Replacement & Expansion 2 T3060 54,00054,000Transit Bus Camera Replacement 2 104,00054,000 50,000TRANSIT FUND Total UNIVERSITY OF IOWA Y4406 125,00060,000 65,000Fire Apparatus Replacement Program 1 125,00060,000 65,000UNIVERSITY OF IOWA Total UTILITY FRANCHISE TAX S3824 654,060130,812 130,812 130,812 130,812 130,812Annual Pavement Rehabilitation 1 S3826 972,765194,553 194,553 194,553 194,553 194,553Underground Electrical Facilities 2 1,626,825325,365 325,365 325,365 325,365 325,365UTILITY FRANCHISE TAX Total WASTEWATER FUND I4722 189,624189,624S. Wastewater Fiber Repair/Redundant Path 1 S3809 4,400,0002,400,000 2,000,000Iowa City Gateway Project (Dubuque St)1 Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 494 TotalSourceProject#Priority 2015 2016 2017 2018 2019 S3839 550,000550,000Foster Rd Extension - Dubuque to Prairie Du Chien 2 V3101 2,500,000500,000 500,000 500,000 500,000 500,000Annual Sewer Main Replacement 2 V3141 1,400,0001,400,000Sludge Biosolid Dewatering Equip Replacement 2 V3143 1,150,0001,150,000Generator Relocation & Emissions Upgrade 1 V3144 300,000150,000 150,000Wastewater Clarifier Repairs 1 10,489,6243,389,624 3,050,000 2,500,000 1,050,000 500,000WASTEWATER FUND Total WATER FUND S3840 100,000100,000Burlington & Clinton Intersection Improvements 2 W3212 554,000554,000First Avenue (400-500 Block) Water Main Replace 2 W3213 295,50091,000 98,500 106,000Ground Storage Reservoir VFD Upgrades 2 W3214 27,50027,500Reseal Treatment Plant Building 2 W3216 189,000189,000Spruce St. (1300-1400 Block) Water Main Repl 3 W3217 238,000238,000Wade St. (1000-1100 Block) Water Main Repl 3 W3218 821,00075,000 746,000Washington St. (100-200 Block) Water Main Repl 1 W3219 64,40064,400SCADA File Server Replacement & Backup Server 2 W3221 300,00050,000 250,000Aquifer Storage and Recovery (ASR) Project 3 W3222 363,000363,000Dill St. Water Main Replacement 1 W3223 360,000360,000Douglas St./Douglas Ct. Water Main Replacement 1 W3224 170,000170,000Lee St/Highwood St Water Main Replacement 1 W3225 237,60016,000 70,000 70,000 81,600Water Treatment Plant Filter #6 Buildout 2 W3326 209,50099,500 55,000 55,000Water Plant Computer Control System(s) Replacement 2 3,929,500568,400 1,346,500 1,145,000 538,000 331,600WATER FUND Total 155,577,76129,690,935 48,841,141 27,171,593 13,964,327 35,909,765GRAND TOTAL Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 495 Description Existing terminal apron is showing signs of pavement failure and needs replacement. In addition, the ever-growing amount of general aviation traffic using the facility requires the expansion of the apron and the necessity to provide additional connect or taxiways to the runway system. Project #A3430 Priority Critical (1) Justification Exisiting apron is showing signs of pavement failure. Increased traffic counts especially for special events exceed current parking capabilities. Budget Impact/Other Expansion of apron will require additional maintenance over long term. Replacement of exisiting apron would decrease current maintenance costs. Useful Life 50 years Project Name Apron Reconstruction & Connecting Taxiway Category Airport Type One Phase Total Project Cost:$1,654,900 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None SCORE 88 Status Active Total20152016201720182019Expenditures 275,000275,000PLANNING/DESIGN 1,379,9001,379,900CONSTRUCTION 1,654,900 1,654,900Total Total20152016201720182019Funding Sources 165,490165,490AIRPORT FUND 1,489,4101,489,410FEDERAL GRANTS 1,654,900 1,654,900Total Description Removal of obstructions per FAA Airport Layout Plan Project #A3442 Priority Critical (1) Justification Encroachment into Part 77 surfaces or other protection zones requires mitigation. Budget Impact/Other Negligible impact to operations. Useful Life 75 years Project Name Runway 12-30 Obstruction Mitigation & Part 77 Category Airport Type One Phase Total Project Cost:$561,400 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None SCORE 88 Status Active Total20152016201720182019Expenditures 112,000112,000PLANNING/DESIGN 449,400449,400CONSTRUCTION 561,400 561,400Total Total20152016201720182019Funding Sources 56,14056,140AIRPORT FUND 505,260505,260FEDERAL GRANTS 561,400 561,400Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 496 Description Snow removal equipment was previously stored in United Hangar. Equipment Shelter would provide enclosed storage for equipment. Project #A3443 Priority Critical (1) Justification Currently equipment is exposed to elements. Storage in an enclosed facility would extend useful life and lower maintenance costs. Budget Impact/Other Building utilities and maintenance would increase, however the maintenance costs assocated with outdoor storage of equipment would decrease. Useful Life 40 Years Project Name Airport Equipment Shelter Category Airport Type One Phase Total Project Cost:$337,500 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None SCORE 61 Status Active Total20152016201720182019Expenditures 50,00050,000PLANNING/DESIGN 287,500287,500CONSTRUCTION 337,500 337,500Total Total20152016201720182019Funding Sources 33,75033,750AIRPORT FUND 303,750303,750FEDERAL GRANTS 337,500 337,500Total Description Construction perimeter road for maintenance and fueling vehicles to travel to south development area. Project #A3448 Priority Critical (1) Justification Preparation for south development area to be used. This provides access for fueling and maintenance vehicles outside the runway protection zones. Budget Impact/Other Maintenace of roadway expenses would increase long term expenses. Useful Life 50 years Project Name Airport Perimeter Road Category Airport Type One Phase Total Project Cost:$267,700 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None SCORE 67 Status Active Total20152016201720182019Expenditures 45,00045,000PLANNING/DESIGN 222,700222,700CONSTRUCTION 267,700 267,700Total Total20152016201720182019Funding Sources 26,77026,770AIRPORT FUND 240,930240,930FEDERAL GRANTS 267,700 267,700Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 497 Description Update the Airport Master Plan Project #A3454 Priority Critical (1) Justification FAA/Airport proposed including enhanced surveys which would collect the necessary data for FY15 Obstruction mitigation project. This increased the costs of the Master Plan project. FAA/Airport has split the project over FFY14-FFY15 years to use entitlement funding to support the project. Still requires a 10% local match. Budget Impact/Other The operating budget impact is negligible. Useful Life 20 years Project Name Airport Master Plan Update Category Airport Type One Phase Total Project Cost:$326,500 Contact Michael Tharp Department AIRPORT MATCH %10% GRANTEE FAA TIF DISTRICT None SCORE 65 Status Active Total20152016201720182019Expenditures 166,500166,500PLANNING/DESIGN 166,500 166,500Total Prior 160,000 Total Total20152016201720182019Funding Sources 16,70016,700AIRPORT FUND 149,800149,800FEDERAL GRANTS 166,500 166,500Total Prior 160,000 Total Description Replace Electrical Service line to North T-hangars and install additional LED Lights on buildings. Project #A3459 Priority Critical (1) Justification Electrical service line has shown recent signs of damage and has had recent outages. Additional lighting in the North T-Hangar area will increase visiblity and safety at night. Budget Impact/Other This project should reduce operating expenditures due to the replacement of older electrical services and the installation of more efficient lighting. The anticipated annual savings is less that $10,000 per year. Useful Life 20 years Project Name North T-Hangar Electrical & LED Lighting Category Airport Type One Phase Total Project Cost:$74,000 Contact Michael Tharp Department AIRPORT MATCH %85% GRANTEE STATE AIP TIF DISTRICT None SCORE 90 Status Active Total20152016201720182019Expenditures 12,50012,500PLANNING/DESIGN 61,50061,500CONSTRUCTION 74,000 74,000Total Total20152016201720182019Funding Sources 24,95524,955AIRPORT FUND 49,04549,045OTHER STATE GRANTS 74,000 74,000Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 498 Description Fuel Tank painting and parts replacement of the Fuel Storage Tanks at the Iowa City Airport. Project #A3460 Priority Critical (1) Justification Tanks are showing increased weathering and we are seeing increased levels of contamination in the fuel being caught by filtration system. Budget Impact/Other This project will have a negligible impact on the oeprating budget. Useful Life 20 years Project Name Fuel Storage System Rehabilitation Category Airport Type One Phase Total Project Cost:$67,200 Contact Michael Tharp Department AIRPORT MATCH %70% GRANTEE STATE AIP TIF DISTRICT None SCORE 87 Status Active Total20152016201720182019Expenditures 11,20011,200PLANNING/DESIGN 56,00056,000CONSTRUCTION 67,200 67,200Total Total20152016201720182019Funding Sources 20,16020,160AIRPORT FUND 47,04047,040OTHER STATE GRANTS 67,200 67,200Total Description Airfield Pavement Rehabilitation - Phase 1 Project #A3461 Priority Essential (2) Justification Initial phase of runway improvements is approaching 10 years old. This project would phase crack/joint sealing work and other pavement repair needs over the phases that were used to reconstruct the runway system. Increases the life of the system and decreases maintenance expenses. Budget Impact/Other Runway Pavements are approaching 10 years old. This project would increase the life expectancy of the runways and decreases the annual maintenance costs. Annual cost savings is expected to be less than $10,000. Useful Life 10 years Project Name Airfield Pavement Rehabilitation Category Airport Type Annual Total Project Cost:$750,000 Contact Michael Tharp Department AIRPORT MATCH %30% GRANTEE STATE AIP TIF DISTRICT None SCORE 72 Status Active Total20152016201720182019Expenditures 120,00040,000 40,000 40,000PLANNING/DESIGN 630,000210,000 210,000 210,000CONSTRUCTION 250,000 250,000 250,000 750,000Total Total20152016201720182019Funding Sources 225,00075,000 75,000 75,000AIRPORT FUND 525,000175,000 175,000 175,000OTHER STATE GRANTS 250,000 250,000 250,000 750,000Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 499 Description Hangar A door replacement Project #A3462 Priority Essential (2) Justification Hangar building A contains doors that are manual operation on a pulley/counterweight system. These doors are becoming difficult for some tenants to operate, and are frequently the last hangars to be rented when openings occur. Proposal is to replace the doors with electric motor doors which would enhance the appeal of the hangar and allow for rates to be in line with other hangars of similar size with motorized doors. Project would not occur without state grant assistance. Budget Impact/Other Minor increase in operating expenses due to electrical/equipment additions which would be offset by ability to increase rent on units. The net effect on the budget is negligible. Useful Life 20 years Project Name Hangar A Door Replacement Category Airport Type One Phase Total Project Cost:$260,000 Contact Michael Tharp Department AIRPORT MATCH %15% GRANTEE GAVI TIF DISTRICT None SCORE 66 Status Active Total20152016201720182019Expenditures 35,00035,000PLANNING/DESIGN 225,000225,000CONSTRUCTION 260,000 260,000Total Total20152016201720182019Funding Sources 39,00039,000AIRPORT FUND 221,000221,000OTHER STATE GRANTS 260,000 260,000Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 500 Description South General Aviation area site development with access roadway and utilities. Project #A3463 Priority Non-essential (5) Justification The airport continues to have a growing need for additional hangar area for based aircraft. This project will provide the initial site development for the south general aviation area including improvements to drainage along Willow Creek that will allow for the site development to be outside this 100 year flood plain. Budget Impact/Other There will be increased maitenance and repairs costs due to the expansion of the airport infrastructure. The estimated additional operating costs are $5,000 to $10,000. Useful Life 40 Years Project Name South Airport Site Development Category Airport Type One Phase Total Project Cost:$2,125,100 Contact Michael Tharp Department AIRPORT MATCH %50% GRANTEE FAA TIF DISTRICT None SCORE 46 Status Active Total20152016201720182019Expenditures 355,000355,000PLANNING/DESIGN 1,770,1001,770,100CONSTRUCTION 2,125,100 2,125,100Total Total20152016201720182019Funding Sources 1,062,5501,062,550FEDERAL GRANTS 1,062,5501,062,550GO BONDS 2,125,100 2,125,100Total Wednesday, January 28, 2015Produced Using the Plan-It Capital Planning Software 501 Description This project includes streetscape upgrades consistent with the adopted 2013 master plan. Enhancements include utility upgrades, as well as improvements to the roadway and pedestrian walks. 2015 - Ped Mall design and quickstarts ; 2016 - 2017 Washington Street and Black Hawk park enhancements, 2018 Ped mall enhancements; 2019 Dubuque Street enhancements. Project #P3971 Priority Essential (2) Justification The project is intended to help create a more efficient, functional and vibrant public spaces. Many aspects of the existing streetscape are in need of significant maintenance or replacement. This project attempts to address those in a well-planned cohesive manner. Budget Impact/Other Operating impact: This project will decrease operating costs due to the repair and replacement of infrastructure. The estimated decrease in operating costs is less than $10,000 per year. Useful Life 15 years Project Name CBD Streetscape Project Category Public Works Administration Type Multi-Phase Total Project Cost:$12,267,320 Contact Geoff Fruin Department CITY MANAGER MATCH %NONE GRANTEE NONE TIF DISTRICT City-University SCORE 59 Status Active Total20152016201