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FY2017 Adopted Budget and FY2016-FY2018 Financial PlanFY2017 ADOPTED BUDGET & FY2016-2018 FINANCIAL PLAN The cover of this year’s budget report features the Iowa City Municipal Airport, which was established in 1929 as a public operation. The City’s Airport is located two miles southwest of downtown Iowa City in Johnson County and exists to serve the needs of the greater Iowa City Community, including the University of Iowa, the University of Iowa Hospitals and Clinics, area business and economic development communities. The Airport is the third most active general aviation airport in Iowa. Eighty-nine aircraft are based at the Iowa City Municipal Airport and it conducts approximately 36,000 flight operations annually. These operations generate $11.2 million of activity into the local economy. Existing Iowa City Municipal Airport facilities include two runways, the terminal building, a maintenance facility, hangars, and fueling facilities. The existing runway dimensions are 3,900x75 feet (Runway 12-30), and 5,004x100 feet (Runway 7-25), and are able to accommodate larger aircraft than many other general aviation airports. The airport terminal includes a pilot’s lounge, a weather briefing room, a lobby, a classroom, and administrative office facilities. Fueling facilities are provided for the Fixed Base Operator. The Fixed Base Operator offers fuel sales, charter service, maintenance, flight lessons, and other airport support services. 2 City of Iowa City Adopted Budget for the Fiscal Year Ending June 30, 2017 & FY2016 - 2018 Financial Plan Council: CITY MANAGER ASSISTANT CITY MANAGER FINANCE DIRECTOR Tom Markus Geoff Fruin Dennis Bockenstedt BUDGET ANALYST Nickolas Schaul FINANCE ASSISTANT TO SECRETARY THE CITY MANAGER Cyndi Ambrose Simon Andrew Terry Dickens DISTRICT B Pauline Taylor DISTRICT A John Thomas DISTRICT C Kingsley Botchway II Mayor Pro-Tem AT-LARGE Jim Throgmorton Mayor AT-LARGE Susan Mims AT-LARGE Rockne Cole AT-LARGE 3 4 CITY OF IOWA CITY Adopted Budget for the Fiscal Year Ending June 30, 2017 and the FY2016 – 2018 Financial Plan TABLE OF CONTENTS PAGE Introduction City Manager Address…… .......................................................................................................... 11 Strategic Plan .............................................................................................................................. 28 Other Planning Processes ........................................................................................................... 31 Organizational Chart ................................................................................................................... 33 Department Summaries .............................................................................................................. 34 Budgetary Fund Structure............................................................................................................ 60 Departments and Divisions by Fund ............................................................................................ 63 Financial Summary Preparation of the Financial Plan ................................................................................................ 69 Financial and Fiscal Policies ....................................................................................................... 75 Long Range Financial Planning ................................................................................................... 82 All Funds: Fund Summaries ................................................................................................................... 88 Revenue Summary by Fund ................................................................................................. 93 Revenue Summary by Type .................................................................................................. 94 Expenditure Summary by Fund ............................................................................................. 96 Expenditure Summary by Department .................................................................................. 97 Inter Fund Transfer Schedules ............................................................................................. 98 Personnel Full-Time Equivalents ................................................................................................ 101 General Fund General Fund Summary .............................................................................................................. 107 Assigned, Committed & Restricted Fund Balance ...................................................................... 118 General Fund Revenues ............................................................................................................. 119 General Fund Expenditures ......................................................................................................... 120 City Council .................................................................................................................................. 121 City Clerk ..................................................................................................................................... 123 City Attorney ................................................................................................................................ 128 City Manager ............................................................................................................................... 131 Communications Office ......................................................................................................... 136 Human Resources ................................................................................................................ 143 Human Rights ....................................................................................................................... 147 Finance Department: Finance Administration ......................................................................................................... 151 Accounting ........................................................................................................................... 159 Purchasing ............................................................................................................................ 163 Revenue ................................................................................................................................ 167 Police Department: Police Administration............................................................................................................. 170 Administrative Services ......................................................................................................... 174 Field Operations .................................................................................................................... 178 5 Fire Department: Fire Administration ................................................................................................................ 182 Emergency Operations ......................................................................................................... 187 Fire Prevention ...................................................................................................................... 192 Fire Training .......................................................................................................................... 197 Parks & Recreation: Parks & Recreation Administration ....................................................................................... 201 Recreation ............................................................................................................................. 206 Park Maintenance ................................................................................................................. 213 Cemetery Operations ............................................................................................................ 221 Library: Library Operations ................................................................................................................. 224 Library Foundation………………………………………………………………………... ............ 232 Senior Center: Senior Center Operations ..................................................................................................... 234 Neighborhood & Development Services (NDS): NDS Administration ............................................................................................................... 244 Neighborhood Services ......................................................................................................... 250 Economic Development ........................................................................................................ 264 Development Services .......................................................................................................... 269 Public Works: Public Works Administration ................................................................................................. 278 Engineering ........................................................................................................................... 281 Transportation Services: Transit Administration ........................................................................................................... 285 Special Revenue Funds Community Development Block Grant (CDBG) ......................................................................... 291 Community Development Block Grant Operations .............................................................. 293 H.O.M.E. Program ....................................................................................................................... 298 H.O.M.E Operations .............................................................................................................. 300 Road Use Tax Fund (RUT) ........................................................................................................ 304 Road Use Tax Operations .................................................................................................... 308 Other Shared Revenues .............................................................................................................. 316 Energy Efficiency & Conservation Block Grant Fund .................................................................. 319 UniverCity Neighborhood Partnerships Fund .............................................................................. 322 Metropolitan Planning Organization of Johnson County (MPOJC) ............................................. 325 Metropolitan Planning Organization of Johnson County Operations .................................... 327 Employee Benefits Fund ............................................................................................................. 333 Affordable Housing Fund ............................................................................................................. 336 Peninsula Apartments Fund ........................................................................................................ 339 Tax Increment Financing (TIF) Districts ...................................................................................... 342 Downtown Self Supporting Municipal Improvement District (SSMID) ......................................... 349 Debt Service Fund Debt Service Fund Summary ...................................................................................................... 355 Debt Schedules ........................................................................................................................... 360 Enterprise Funds Parking: Parking Fund Summary ........................................................................................................ 373 Parking Operations ............................................................................................................... 378 Parking Debt Service ........................................................................................................... 385 Transit: Transit Fund Summary ......................................................................................................... 386 Transit Operations ................................................................................................................ 390 6 Wastewater Treatment: Wastewater Fund Summary ................................................................................................. 399 Wastewater Treatment Operations ....................................................................................... 404 Wastewater Debt Service ..................................................................................................... 413 Water: Water Fund Summary ........................................................................................................... 419 Water Operations .................................................................................................................. 423 Water Debt Service ............................................................................................................... 432 Refuse Collection: Refuse Collection Fund Summary ........................................................................................ 438 Refuse Collection Operations ............................................................................................... 442 Landfill: Landfill Fund Summary ......................................................................................................... 451 Landfill Operations ................................................................................................................ .456 Airport: Airport Fund Summary .......................................................................................................... 464 Airport Operations ................................................................................................................. 467 Storm Water Management: Storm Water Management Fund Summary .......................................................................... 471 Storm Water Management Operations ................................................................................. 474 Cable Television: Cable Television Fund Summary .......................................................................................... 478 Housing Authority: Housing Authority Fund Summary ........................................................................................ 481 Housing Authority Operations ............................................................................................... 484 Capital Project Funds Fund Summary............................................................................................................................. 493 Summary by Division ................................................................................................................... 495 Summary by Funding Source ....................................................................................................... 501 Project Summary by Name .......................................................................................................... 509 Unfunded Projects ....................................................................................................................... 587 Internal Service Funds Equipment: Equipment Fund Summary ................................................................................................... 595 Equipment Operations .......................................................................................................... 598 Risk Management: Risk Management Fund Summary ....................................................................................... 603 Risk Management Operations: ............................................................................................. 605 Information Technology Services (ITS): ITS Fund Summary ............................................................................................................... 608 ITS Operations ...................................................................................................................... 610 Central Services: Central Services Fund Summary .......................................................................................... 616 Central Services Operations ................................................................................................. 618 Health Insurance Reserve ........................................................................................................... 621 Dental Insurance Reserve ........................................................................................................... 624 7 Statistics General Information ...................................................................................................................... 629 U.S. Census Data ......................................................................................................................... 633 Property Tax Valuations ................................................................................................................ 634 Property Tax Levies ...................................................................................................................... 638 Principal: Taxpayers ............................................................................................................................. 639 Employers……… .................................................................................................................. 640 Sewer Customers ................................................................................................................. 641 Water Customers .................................................................................................................. 642 Operating Indicators ...................................................................................................................... 643 Department Statistics: Police .................................................................................................................................... 644 Fire……… ............................................................................................................................. 648 Library ................................................................................................................................... 650 Senior Center ........................................................................................................................ 656 Transportation Services ........................................................................................................ 659 Economic Overview ..................................................................................................................... 661 Revenue Comparisons: Property Tax ......................................................................................................................... 668 General Fund ........................................................................................................................ 668 Hotel/Motel Tax .................................................................................................................... 669 Utility Franchise Tax Rates ................................................................................................... 669 Utility Rates ........................................................................................................................... 670 Appendix Department Expenditure Comparison to State Forms ............................................................... 673 Budget Resolutions .................................................................................................................... 674 State Forms ................................................................................................................................ 676 Glossary....................................................................................................................................... 683 8 INTRODUCTION City Manager Address Strategic Plan Other Planning Processes Organizational Chart Department Summaries Budgetary Fund Structure Departments and Divisions by Fund F Y 2 0 1 7 10       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 2016-2017 fiscal year. Although Iowa State Code requires formal adoption of an annual budget, a three- year financial plan (fiscal years 2016-2018) and five-year capital improvement program (2016- 2020) 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. When the reforms were passed, City staff estimated the impact over the first ten years to be over $50 million in lost revenue, with approximately $15 million eligible to be backfilled by the state. Early figures of the actual effects of reform indicate that the early projections were accurate. Thus far the City has received approximately $3 million in backfill payments; however, there is no guarantee that these payments will continue to be provided to local governments. The projected backfill payment for fiscal year 2017 represents a 25% drop from the previous year. 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. Council’s adopted fund balance and debt policies are all consistent with Moody’s best practices and are intended to preserve our top bond rating. Bond ratings have real impacts on community well- being; dollars used to make interest payments compete with those used to provide important Financial Goals Continue to implement steps to respond to the property tax shortfall resulting from 2013 legislative changes while maintaining service levels Maintain the City’s Moody’s Aaa bond rating for the 43th consecutive year Maintain an affordable tax and fee environment for residents and businesses Continue to achieve the GFOA Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting 11       services. It is imperative to minimize interest payments in order to provide sustainable services to the public. Third, the budget strives to maintain an affordable tax and fee environment for residents and businesses. Sharp increases in property taxes or fees for services can have a significant impact on families’ monthly budgets. We pursue efficient service delivery, review fees annually, and maintain adequate reserves in order to avoid severe, immediate impacts to residents’ household finances. This also holds true for businesses. Maintaining a stable environment for the controllable costs of doing business in our community helps to create an atmosphere conducive to small business development. Increased costs may have a disproportionate impact on new or family-owned businesses that may not have the resources to weather a sharp uptick in expenses. Finally, we will attempt to continue to earn the Government Financial Officers Association (GFOA) Distinguished Budget Award and the GFOA Certificate of Achievement for Excellence in Financial Reporting for the City’s Comprehensive Annual Financial Report. These awards are strong indicators of transparency and accountability in financial reporting. In addition to pursuing these broad financial goals, staff refers to the City Council's strategic plan priorities for additional guidance when 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. City Council held strategic plan update sessions between November 2015 and February 2016. The City’s strategic plan was officially updated on March 1, 2016 for the 2016-2017 planning period. The budget as initially proposed incorporated items identified by Council during the November strategic planning session and additional changes were made during the January and February meetings. City Council’s strategic plan priorities for 2016-2017 are: This Strategic Plan intends to foster a more Inclusive, Just and Sustainable Iowa City 1. Promote a Strong and Resilient Local Economy 2. Encourage a Vibrant and Walkable Urban Core 3. Foster Healthy Neighborhoods throughout the City 4. Maintain a Solid Financial Foundation 5. Enhance Community Engagement and Intergovernmental Relations 6. Promote Environmental Sustainability 7. Advance Social Justice and Racial Equity The financial resources in this budget will allow the City to continue to pursue initiatives that support these priorities. For instance, this budget provides new resources to update the City’s bike master plan, conduct a natural area inventory and management plan, provide a new funding source for complete streets improvements, and the establishment of a full-time community outreach position in the Police Department. This budget also continues existing efforts through the UniverCity program and systematic neighborhood park improvements. 12       Accessibility projects also receive a greater focus in this year’s budget. The budget doubles the amount of capital funding for the ADA curb ramp project for the second straight year, to $100,000 annually. While most curb ramps are constructed or replaced with road construction, reconstruction, and pavement rehabilitation projects, this is an important budget line for addressing community requests at specific locations and addressing locations identified as having the greatest need in the Metropolitan Planning Organization’s sidewalk inventory. Furthermore, $100,000 in Community Development Block Grant funds were set aside for curb ramp projects in the fiscal year 2015-2016 budget; these projects will be completed in calendar year 2016. New funds are also included for accessibility improvements in park facilities. Finally, the annual pavement rehabilitation project is increased to approximately $1.5 million annually, triple the amount in the fiscal year 2013-2014 budget. This is an important use of Road Tax dollars as we catch up on deferred maintenance largely due to the City’s focus on flood recovery during the last several budget cycles. Typically, 15-20% of pavement rehabilitation dollars are used to install new curb ramps. 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 November 2015 and can be viewed at icgov.org/strategicplan or by request through the City Clerk’s Office. 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 livability 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 rich tradition of cautious economic policies that has created a strong financial foundation. This foundation helped the community weather economic recessions while sustaining service delivery and continues to serve as a cornerstone for the community’s future. In 2016, Moody’s Investors Service noted that, “The city's financial operations are expected to remain healthy, given strong financial management, significant operating fund reserves and sufficient revenue raising flexibility…Iowa City's management team is strong, as indicated by its sound operating performance and history of positive budget to actual variances,” and reaffirmed its highest quality bond rating (Aaa) for the City’s general obligation debt with a stable outlook. Iowa City is one of only two cities in Iowa that currently holds the distinction of a Moody’s Aaa bond rating. Moody’s report also notes factors that could potentially drop the City’s bond rating, including: deterioration of the tax base, weakening socioeconomic indicators, reductions in financial reserves, or growth in the City’s debt burden. 13       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. Our community has many attributes that attract new residents to our City. A strong job market, good schools, and great cultural amenities all contribute to the desirability of our area for families, retirees, and young professionals to make their permanent homes. The University is also expected to add an additional 2,000 students to its enrollment over the next four years. Population growth has a profound effect on service delivery, land use, and housing affordability. City Council has adopted a number of policies and initiatives in recent years to maintain and enhance our positive attributes in light of this population growth, including the form based code, complete streets policy, and affordable housing policies. This budget continues to fund programs to help meet the demands of a growing community, including the UniverCity program, enhanced bicycle facilities, and additional transit amenities. Of course these programs and services must be evaluated within the context of all funding requests and Council priorities. Many City services are supported entirely or in part by property taxes. The information table to the right shows the property tax rate disparity between Iowa City and other Eastern Iowa cities. Iowa City’s higher 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. 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. Forces that are outside of our control also influence Iowa City’s ability to attract and retain businesses and a socially and economically diverse population. 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 2016-2017 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 2016-2017 City budget includes projected expenditures totaling $168,305,526. Of the total budget, $54,585,584 is for the General Fund, $40,011,218 is directed to Capital Projects and $49,194,789 is related to the operations of various enterprise or business funds. FY 2015-2016 Municipal Property Tax Rates in Eastern Iowa North Liberty $11.03 Coralville $13.53 Cedar Rapids $15.22 Iowa City $16.65 Davenport $16.78 * Iowa City’s tax rate for FY 2016-2017 is $16.58. At this time the certified FY17 tax rates of other listed jurisdictions have not been posted by the Iowa Department of Management. See the statistics section of this document for a full list of comparison cities. 14       A breakdown of the 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. General Enterprise Special Revenue Debt Service Capital Projects FY2017 $54,585,584 $49,194,789 $9,367,708 $15,146,227 $40,011,218  $‐  $10,000,000  $20,000,000  $30,000,000  $40,000,000  $50,000,000  $60,000,000 FY 2016-2017 Expenditure Comparison by Fund Type excludes transfers 3.8% 19.1%23.3% 5.3%15.8% 4.2% 14.7% ‐0.5% 8.9% ‐5.0% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0%  $‐  $10,000,000  $20,000,000  $30,000,000  $40,000,000  $50,000,000  $60,000,000 FY2017 Expenditures by State Budget Category & Percent Change from  Previous Year  Adopted Budget excludes transfers 15       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 primarily due to an increase in TIF revenue. The increase in Miscellaneous Revenue is the result of recalculating the administrative chargeback to enterprise funds. Other Financial Sources increased due to debt sales for infrastructure projects. All Funds Revenue Comparison of FY2016 versus FY2017 FY2016 Adopted FY2017 Adopted Percent Change Taxes $ 52,033,986 $ 55,330,224 6.3% Other City Taxes $ 3,806,415 $ 5,050,336 32.7% Licenses & Permits $ 2,249,335 $ 2,463,182 9.5% Use of Money & Prop $ 2,016,112 $ 2,297,691 14.0% Intergovernmental $ 30,296,422 $ 32,581,046 7.5% Charges for Services $ 40,086,092 $ 40,359,768 0.7% Miscellaneous $ 5,032,647 $ 6,422,129 27.6% Other Financial Sources $ 14,403,630 $ 18,615,427 29.2% Total $149,924,639 $163,119,803 8.8%   Taxes 34% Other City Taxes 3% Licenses & Permits 2%Use of Money &  Prop 1% Intergovernmental 20% Charges for  Services 25% Misc. 4%Other Financial  Sources 11% All Funds Revenue Sources 16       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 $16.58, the lowest Iowa City tax rate since fiscal year 2001-2002. Just five years ago, Iowa City's rate was $17.84, which means the fiscal year 2016-17 rate represents a 7.1% decrease over five 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 was 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 previous years. However, in comparison to other nearby cities, Iowa City businesses will still be paying higher property tax 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. With a lower property tax rate and increased stormwater fee, it is estimated that a household with $100,000 assessed home value will pay approximately $0.50 more per month, or $6 per year, in taxes and fees for basic city services in fiscal year 2016- 2017. $100,000 assessed value is used for this table so that readers may easily calculate tax payments based on their own home value. *Home value defined as $100,000 for comparison purposes. FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 Property Taxes $866 $876 $888 $909 $928 $922 Stormwater $30 $36 $42 $42 $42 $54 Refuse $186 $186 $186 $191 $191 $191 Sewer ‐ 800 cubic feet $433 $433 $433 $433 $433 $433 Water‐‐ 800 cubic feet $328 $328 $328 $344 $362 $362 Total $1,843 $1,859 $1,877 $1,919 $1,956 $1,962 Percent Change 2.2% 0.9% 0.9% 2.3% 1.9% 0.3% $0 $500 $1,000 $1,500 $2,000 $2,500 Annual Financial Impact to Residential Households 17       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 64% of the total revenue in this fund. A complete breakdown of General Fund revenue sources can be viewed in the following pie chart. The taxable valuation of property subject to all levies in Iowa City increased 6.4% for FY 2016- 2017, despite a reduction in the taxable valuation of multi-family residential properties. The taxable value of these multi-family properties will continue to drop in the coming years. The following chart depicts the change in taxable valuations over the last six years. Property Taxes 64% Other City Taxes 5% Licenses & Permits 5% Use of Money &  Property 1% Intergovernmental 7% Charges for Fees &  Services 3%Miscellaneous 12% Other Financing  Sources 3% FY2017 Revenues & Other Financing Sources  excludes transfers FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 Taxable Valuations $2,774,415,800 $2,900,995,801 $2,975,085,246 $3,068,659,061 $3,102,525,407 $3,303,748,512 Percent Change 3.3%4.6%2.6%3.1%1.1%6.5%  $‐  $500,000,000  $1,000,000,000  $1,500,000,000  $2,000,000,000  $2,500,000,000  $3,000,000,000  $3,500,000,000 Six Year  Trend  of Taxable Valuations excludes applicable increment 18       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 does not sound significant, the effect of this limitation compounds over time and is difficult to estimate. Perhaps the most significant property tax reform provision for Iowa City’s budget is the reclassification of multi-family residential properties, none of which is subject to state backfill payments. Prior to assessment year 2013, multi-family properties were classified as commercial and taxed at 100% of assessed value. These properties dropped to 95% and 90% taxability in assessment years 2014 and 2015, respectively. The graph below illustrates the dropping taxable percentage of multi-family properties in the coming years. Of particular note is the fact that after assessment year 2021 the taxable percentage of multi-family properties will drop to match the residential taxable percentage. This percentage has been as low as 44% in recent years. It is imperative that these future reductions in revenue are incorporated into budget decisions in the coming years. The budget reflects a reduction of $0.07 in the tax levy rate, which will bring Iowa City's rate to $16.58. This marks the fifth 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 five years. The reduction has been achieved through several internal strategies and increases in taxable valuations. This year’s reduction is in the debt service portion of the property tax levy, largely achieved through recent debt restructuring and early bond retirement strategies. 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Taxable % of Multi‐Family 100.00% 95.00% 90.00% 86.25% 82.50% 78.75% 75.00% 71.25% 67.50% 63.75% 40.00% 50.00% 60.00% 70.00% 80.00% 90.00% 100.00% Taxable % of Multi‐Family Residential Properties 19       The projected property tax rate of $16.58 in this budget reflects the lowest level it has been since 2001-02. This combined with the state-mandated decrease in the taxable percentage of commercial properties has reduced commercial property owners’ property taxes significantly, as is depicted 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.  For residential property owners, the property tax rate will mean that a property assessed at $100,000 will pay an estimated $6 less in City property taxes in the coming year. It will be important to remain mindful of the effect commercial property tax reform has on residential taxpayers, so as not to shift the entire burden of state reform to individual homeowners. The following chart is provided for a greater historical perspective on Iowa City’s municipal tax rate. Tax levy rate reductions in recent years were made possible by prudent debt strategies, operational efficiencies, and an increase in the taxable percentage of residential properties determined at the state level. The last of these trends is not expected to continue, in fact, the taxable percentage of existing properties will likely decline with the combination of decreasing taxability of multi-family properties and the downward pressure on residential taxable values from the 3% growth limitation and peaking agricultural values. FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 City Property Taxes $8,921 $8,634 $8,403 $7,935 $7,493 $7,462 $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  $1,459 over a six year period  20       Below is a detailed breakdown of the City’s property tax asking for fiscal year 2016-2017 compared to the previous year: LEVIES FY2016 FY2017 Dollars Tax Rate Dollars Tax Rate per $1,000 per $1,000 General Fund Tax Levies: General $25,111,399 8.100 $26,746,537 8.100 Transit $2,945,164 0.950 $3,136,939 0.950 Tort Liability $906,056 0.290 $959,045 0.290 Library $837,047 0.270 $891,551 0.270 Subtotal: $29,799,666 9.610 $31,734,072 9.610 Agland Levy $4,771 3.004 $5,127 3.004 General Fund Property Taxes $29,804,437 $31,739,199 Special Revenue Levies: Employee Benefits $9,652,480 3.113 $10,382,114 3.144 Subtotal: $9,652,480 3.113 $10,382,114 3.144 Debt Service $12,312,386 3.928 $12,919,875 3.828 Total City Levy Property Taxes: $51,769,303 16.651 $55,041,188 16.583 % Change from prior year 0.86% -0.32% 6.32% -0.41% SSMID Levy $264,683 2.000 $289,036 2.000 Total Property Taxes $52,033,986 ---- $55,330,224 ---- FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 Iowa City Tax Rate 17.302 17.297 17.717 17.853 17.757 17.842 17.269 16.805 16.705 16.651 16.583 Percent Change ‐2.41%‐0.03% 2.43% 0.77%‐0.54% 0.48%‐3.21%‐2.69%‐0.60%‐0.32%‐0.41% $12.00 $13.00 $14.00 $15.00 $16.00 $17.00 $18.00 Iowa City Property Tax  Rate Trend 21       On the expense side, General Fund operations largely consist of personnel related expenses. In the fiscal year 2016-2017 budget, an estimated 72% of General Fund expenditures are personnel related. A complete view on General Fund expenditures by category can be viewed in the following pie chart. Efforts to control General Fund expenses in recent years have struggled to keep up with rising salary and benefit costs. The General Fund budget provides funding for many of the City’s core services including Parks & Recreation, Library, and Public Safety. The budget incorporates programs and initiatives intended to address each of City Council’s strategic plan priorities, including those that meet sustainability, inclusivity, and social justice goals. Staff remains committed to identifying efficiencies that strengthen our operation while continuing to provide the services our community expects. Items of note in the General Fund budget include:  Funding for an intern in the Sustainability Office and increased hours for part-time historic preservation staff.  Increased funding for nonprofit agencies through the Human Rights Office and the creation of an Iowa City social service endowment fund with the Community Foundation of Johnson County.  Funding for additional bus shelters, bicycle facilities, and a bike master plan update.  The budget incorporates various fee increases approved by Council for the Parks and Recreation Department in December of 2015 and includes funds to update the Department’s 2008 Parks and Recreation Master Plan.  Business incentives to positively affect employment opportunities for persons of color and youths  Enhanced street tree planting program Enterprise / Business Fund Highlights Enterprise or Business Funds refer to specific operations that are intended to be self-sustaining, or without the need for subsidy from property taxes or revenue sources other than fees collected Personnel 72% Services 18% Contingency 1% Supplies 3% Capital Outlay 5% Other Financial  Uses 1% General Fund Expenditures by Category  excludes transfers 22       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 6/30/17 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2017 Unassigned Balance as % of Exp & Trans Out Parking 5,625,275 3,490,001 628,364 11,881,504 5,885,583 5,995,921 145.59% Transit 7,120,613 3,408,464 10,251,640 186,000 5,157,813 863,251 4,294,562 41.14% Wastewater Treatment 12,588,588 4,656,246 10,593,521 6,931,246 20,079,801 9,422,517 10,657,284 60.81% Water 9,111,655 2,020,178 8,558,937 3,437,303 10,152,866 4,247,910 5,904,956 49.22% Refuse Collection 3,173,900 3,142,730 1,163,183 1,163,183 37.01% Landfill 5,977,982 1,094,208 4,505,413 1,665,844 25,155,345 23,410,898 1,744,447 28.27% Airport 359,500 113,209 372,709 270,800 440,185 100,000 340,185 52.86% Stormwater Management 1,516,221 624,077 615,000 1,282,644 1,282,644 103.52% Housing Authority 8,501,333 7,655,761 46,087 7,081,683 3,012,175 4,069,508 52.84% Each of the City's enterprise funds are in varying, yet stable conditions. This budget includes an increase in the Stormwater Utility fee of $1.00 per ERU per month. This fee increase will help fund $100,000 in FY2016-2017 to create a natural area inventory and management plan for the City and necessary infrastructure maintenance. Stormwater Fund transfers to the capital improvements fund are budgeted at $914,279 in fiscal year 2016 and $615,000 in fiscal year 2017 for storm sewer maintenance projects. The fee increase is expected to generate an additional $327,710 in revenue. Internal Service Fund Highlights Internal Service Funds serve needs that are internal to the City as an organization. The budgeted revenues, expenditures and corresponding fund balances are detailed in the following table. Fund Estimated Revenues Budgeted Expenditures Transfers Out Est Fund Balance, 6/30/2017 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2017 % of Exp & Trans Out Equipment 6,379,763 4,809,294 1,100,000 11,904,005 8,846,716 3,057,289 51.74% Risk Management Loss Reserve 1,623,145 1,571,941 3,494,455 3,494,455 222.30% Information Technology 2,150,510 2,108,294 500,000 1,996,977 816,708 1,180,269 45.25% Central Services 269,844 251,840 617,481 617,481 245.19% Health Insurance Reserve 8,027,508 8,002,151 10,607,319 4,541,076 6,066,243 75.81% Dental Insurance Reserve 382,627 375,896 167,958 167,958 44.68% 23 All funds are in good condition with healthy balances. Strong balances create reserves that can provide flexibility to deal with unexpected costs or opportunities. Capital Improvement Plan Highlights The capital budget for fiscal year 2016-2017 totals $39,845,520 and the five year Capital Improvement Plan (CIP) totals $175,580,892. 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 use of the funds collected through the flood mitigation local option sales tax that was in place from 2009-2013. This 1% sales tax generated approximately $35 million for the expansion of the South Wastewater Treatment Plant and the Gateway Project. The wastewater project has been completed; the Gateway Project will begin construction in 2016. Staff is projecting general obligation bond issues of $9.67 million in 2016, $14.45 million in 2017, and $13.72 million in 2018 including 2% for bond issuance costs. 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 63% Water/Wastewater/ Stormwater 10% Landfill 1% Transit & Parking 12% Culture & Rec 8% Public Safety 2% Airport 2% Community & Economic Development 2% Capital Improvement Projects by Category 2016-2020 24 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 2016-2017. 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 ($53.4 million) Critical Infrastructure Need / Committed Projects  Annual Pavement Rehabilitation ($7.5 million)  Washington Street Reconstruction ($5.3 million)  American Legion Rd. - Scott to Taft ($7.8 million)  Annual Sewer Main replacement ($2.5 million)  Mormon Trek and Benton Intersection/Road Diet ($1.2 million) Strategic Economic Development Activities  Towncrest Area Redevelopment ($0.6 million)  Riverfront park at former wastewater site ($1.0 million) A Strong Urban Core  1st Ave / IAIS RR Crossing Grade Separation ($4.5 million)  Parking facility restoration repair ($1.4 million)  Riverside Drive pedestrian tunnel ($1.5 million)  Burlington/Madison intersection and median ($2.3 million)  Burlington/Clinton intersection improvements ($1.1 million)  Black Hawk Mini Park/Pedestrian Mall ($2.3 million)  East/West Wing Pedestrian Mall Reconstruction ($4.2 million) Healthy Neighborhoods  Annual Complete Streets Improvements ($1.2 million)  Elementary school recreation facility partnership ($0.8 million)  Various miscellaneous utility, road/trail/sidewalk/curb ramp and park repair line items  Multiple neighborhood park improvements (Frauenholtz-Miller, Pheasant Hill, Creekside, Highland) 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 $58.96 million at FY2016-2017 year end, which is 1.1% of total valuations and well below the State of Iowa threshold. Considering these figures, Iowa City is carrying debt equal to roughly 22.0% of the allowable level. The following chart provides a historical view of Iowa City’s debt in relation to the allowable debt level. 25       Iowa City's internal fiscal policy specifies that the debt service levy shall not exceed 30% of the total property tax levy. The FY2016-2017 budget includes a debt service levy that is approximately 23% 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 allowed the City to devote more financial resources to service delivery and fewer resources to interest payments. Recent early bond redemptions include $5.2 million in FY13, $3.8 million in FY15, $2.1 million in FY16, and a planned $3.1 million in FY17. These redemptions will reduce future debt service payments by a total of over $2 million. 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 multi-family buildings, and the allowable growth percentage. The statewide changes will disproportionately affect growing communities with large multi-family residential markets like Iowa City. 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. 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 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 26       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 expense reductions and revenue enhancements will need to be considered by the community. 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 has necessitated a review of fees. Water rates were increased in fiscal years 2015 and 2016; this budget includes an increase in the Stormwater Utility fee. From a capital investment standpoint, years of increasing construction costs and deferred maintenance during flood recovery make it imperative that the City invests in street rehabilitations, 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 budget includes a significant increase in street maintenance funds. 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. 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 27 City of Iowa City, Iowa Strategic Plan Strategic Plan and the Budget This Fiscal Year 2017 budget was prepared with a strategic plan serving as a guide. 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 the City Council’s strategic plan goals, and 2. Direct discretionary funding to projects and initiatives that directly align with the stated priorities of the Strategic Plan, and 3. Continue to strengthen the City’s strong financial foundation and enhance the budget document through the incorporation of best practices in the industry. During the Fiscal Year 2017 budget process, the strategic plan was modified or updated, and the City Council’s top priorities changed. The strategic plan priorities in place during the budget preparation were as follows: Fostering a more INCLUSIVE and SUSTAINABLE Iowa City through a commitment to: • Healthy Neighborhoods • A Strong Urban Core • Strategic Economic Development Activities • A Solid Financial Foundation • Enhanced Communication and Marketing The following is a summary of the new strategic plan priorities and initiatives that was adopted by the City Council along with the Fiscal Year 2017 budget. Department and division goals, objectives, and measures will be updated and modified to incorporate the changes to the strategic plan priorities and initiatives in future budget documents. Priorities This Strategic Plan intends to foster a more Inclusive, Just and Sustainable Iowa City. 1. Promote a Strong and Resilient Local Economy 2. Encourage a Vibrant and Walkable Urban Core 3. Foster Healthy Neighborhoods throughout the City 4. Maintain a Solid Financial Foundation 5. Enhance Community Engagement and Intergovernmental Relations 6. Promote Environmental Sustainability 7. Advance Social Justice and Racial Equity 28 Projects, Programs, Policies and Initiatives Promote a Strong and Resilient Local Economy  Identify how the City and local partners can effectively market and grow the local foods economy  Review and consider amending the City’s Tax Increment Finance (TIF) policy  Promote neighborhood commercial districts and build stronger relations with business owners throughout the community  Work closely with the University of Iowa and Kirkwood Community College on future facilities and economic development opportunities, especially in the Riverfront Crossings District  Work closely with the ICCSD, Kirkwood Community College, labor organizations, Iowa Works and others to explore the feasibility of an industrial arts/crafts facility in Iowa City  Proactively seek opportunities to facilitate development of our interstate entryways in a manner consistent with this strategic plan  Develop programs aimed to enhance small business development and retention with a focus on diverse communities Encourage a Vibrant and Walkable Urban Core  Consider creating a new City Council committee with a focus on the sustainable built environment  Support historic preservation efforts  Initiate public dialogue about the meaning and importance of a walkable neighborhood and how to achieve it  Encourage diverse housing types and price points for a variety of income levels Foster Healthy Neighborhoods throughout the City  Consider amending the City’s Annexation Policy to require the provision of affordable housing in residential/mixed-use areas  Evaluate the implementation of a Form Based Code in one or two parts of the community  Develop strategies to diversify the membership of neighborhood associations  Substantially improve access and use of public spaces through improvements to sidewalks, streetscapes, parks, and schools Maintain a Solid Financial Foundation  Continue to monitor the impact of the 2013 property tax reform and evaluate alternative revenue sources as determined necessary  Continue to build the City’s Emergency Fund  Monitor potential changes to Moody’s rating criteria and maintain the City’s Aaa bond rating  Continue to reduce the City’s property tax levy  Maintain healthy fund balances throughout the City’s diverse operations 29 Enhance Community Engagement and Intergovernmental Relations  Provide timely and appropriate input on the ICCSD’s planned 2017 bond referendum  Televise regular City Council work sessions  Significantly improve the Council and Staff’s ability to engage with diverse populations on complex or controversial topics Promote Environmental Sustainability  Raise Iowa City’s Bicycle Friendly Community status from Silver to Gold by 2017 and aspire toward a Platinum status in the future  Evaluate and consider implementation of a plastic bag policy  Undertake a project in FY 2017 that achieves a significant measurable carbon emission reduction  Set a substantive and achievable goal for reducing city-wide carbon emissions by 2030, and create an ad-hoc climate change task force, potentially under an umbrella STAR Communities committee, to devise a cost-effective strategy for achieving the goal  Collaborate with community partners on sustainability efforts Advance Social Justice and Racial Equity  Develop and implement a racial / socioeconomic equity review toolkit  Support the Housing First initiative and other local homeless efforts including the temporary winter shelter  Consider creating a City Council committee with a focus on social justice and racial equity  Evaluate initiatives to effectively engage the community’s youth  Identify and Implement an achievable goal to reduce disproportionality in arrests  Create a racial equity grant program  Develop a partnership with the University of Iowa and other key stakeholders that will aid efforts to recruit and retain a greater minority workforce  Identify a substantive and achievable goal for the provision of affordable housing in Iowa City and implement strategies to achieve this goal 30 City of Iowa City Other Planning Processes Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan, titled Iowa City 2030, was adopted in the summer of 2013; it presents a vision for Iowa City, provides a strategy for realizing the vision and sets policies for the growth and development of specific geographic areas of the city. The Comprehensive Plan guides decisions on planning and development issues as they arise. The plan evolves as amendments are made. The plan divides the community into ten planning districts. Detailed plans will be conducted for each planning district to address the unique issues, features and goals of the different parts of the city. This process involves extensive citizen participation so that the people of Iowa City help determine the future of their community. Once adopted by the City Council, the district plans become part of the Iowa City Comprehensive Plan. Airport Strategic Plan - The Iowa City Municipal Airport exists to serve the general aviation needs of the greater Iowa City community. This strategic plan is to guide the direction of the Iowa City Municipal Airport and is updated every five years. Through implementation of the 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 Iowa City Fire Department (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. 31 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 community-driven plan establishes a clear direction to guide city staff, advisory committees, and elected officials in their efforts to enhance the community’s parks system, open space, trails, recreation facilities, programs, and services. Iowa City Public Library Strategic Plan – The Library’s strategic plan establishes the library’s long range values, objectives, and goals. The plan also establishes three primary goals including connecting people to information essential for daily living and offering them opportunities for enjoyment and personal growth; encouraging discovery, learning, and greater participation in community life; and contributing to the quality of life in Iowa City by offering opportunities to explore diverse ideas, to exercise imagination, and to express creativity. The library strategic plan is updated every five years. Long Range Transportation Plan - The Long Range Transportation Plan is the transportation vision for the community 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 Metro Planning Organization of Johnson County (MPOJC) 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. 32 City of Iowa City Organization Chart Community City Manager City Manager Communications Office Human Resources Human Rights Airport Airport Operations 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 Finance Administration Accounting Purchasing Revenue Risk Management Information Technology Services Senior Center Neighborhood & Development Services Administration Development Services Neighborhood Services Economic Development Metropolitan Planning Organization of Johnson County Public Works Administration Engineering Streets Wastewater Water Storm Water Equipment Transportation & Resource Management Administration Parking Public Transportation Landfill Refuse Collection City Council Appointed Departments & Divisions Elected City Manager City Clerk City Attorney 33 City Clerk: Marian Karr Office Location: 410 E. Washington St. Phone: (319) 356-5043 Boards and Commissions: The Community Police Review Board, based on a community 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 the community’s views on the policies, practices and procedures of the Iowa City Police Department. City Clerk Personnel: FY2015 FY2016 FY2017 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 Community Police Review Board (CPRB). 34 City Attorney: Eleanor Dilkes Office Location: 410 E. Washington St. Phone: (319) 356-5030 City Attorney Personnel: FY2015 FY2016 FY2017 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. 35 City Manager: Tom Markus Office Location: 410 E. Washington St. Phone: (319) 356-5010 CITY MANAGER MISSION STATEMENT The City Manager strives to ensure City services are provided in an efficient, responsible manner. Through effectively managing the City’s operating departments, the City Manager seeks to implement policy that is consistent with the preferences of Iowa City’s 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 36 Boards and Commissions: The Human Rights commission’s duties include: 1. Disseminating information to educate the public on illegal discrimination and civil rights, such as organizing and facilitating educational public forums that address one or more of the broad range of topics included within the rubric of human rights 2. Making recommendations to the City Council for such further legislation concerning discrimination as it may deem necessary and desirable 3. Cooperating within the limits of any appropriations made for its operation with other agencies or organizations both public and private whose purposes are not inconsistent with those of Title 2 of the City Code (Human Rights Ordinance) 4. Planning programs and activities designed to eliminate racial, religious, cultural and other intergroup tensions including but not limited to sex, color, creed, disability, gender identity, sexual orientation, marital status, age and national origin. The Civil Service Commission approves all entrance and promotional examinations used by the City of Iowa City for civil service positions; holds appeal hearings involving the suspension, demotion, or discharge of employees holding civil service rights. Ascertains to the best of its ability the facts of the case to determine matters involving the rights of civil service employees and may affirm, modify, or reverse any case on its merits per Chapter 400 of the Code of Iowa. The Telecommunications Commission serves as a review board to resolve disputes between any subscriber or potential subscriber and the cable company; reviews and audits reports by the cable company to the City as required by the Cable Television Ordinance; works with the public, the media, the City, and the cable company for the purpose of making recommendations on various issues; monitors and promotes community programming and the use of the local access channels by a wide range of individuals, institutions, and organizations; informs and educates citizens on matters related to cable TV and other communications systems; and monitors and reviews State and Federal legislative and regulatory action or change. City Manager Personnel: FY2015 FY2016 FY2017 Total FTEs 16.63 15.50 15.50 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: FY2015 FY2016 FY2017 Total FTE’s 35.18 35.78 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 Risk Management division is responsible for managing the City’s property and casualty risks and selecting prudent and cost effective solutions to minimize the financial impact of losses to the City. Risk Management also coordinates the City’s safety and OSHA programs. The 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. 39 Police Chief: Chief Sam Hargadine Office Location: 410 E. Washington St. Phone (Front desk/non-emergency): (319) 356-5275 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: FY2015 FY2016 FY2017 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 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: FY2015 FY2016 FY2017 Total FTE’s 64.00 64.00 64.00 43 Parks & Recreation Director: Juli Seydell Johnson Parks Division Office Location: 2275 South Gilbert Street Phone: (319) 356-5107 Recreation Division Office Location: 220 South Gilbert Street Phone: (319) 356-5100 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: FY2015 FY2016 FY2017 Total FTEs 44.25 43.75 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 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 a center of community life that connects people of all ages with information, engages them with the world of ideas, and with each other, and enriches the community by supporting learning, promoting literacy, and encouraging creativity. 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 244 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 Library Board of Trustees appointed by the City Council with powers to set policy, employ a Director and staff, expend tax funds allocated by the City Council, contract with other jurisdictions, and receive and spend gift funds and other revenues. Library Personnel: FY2015 FY2016 FY2017 Total FTEs 45.63 44.77 46.17   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, Lone Tree, and rural Johnson County. Reciprocal agreements with other public libraries across Iowa provide for a sharing of services through the Open Access Program. 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: FY2015 FY2016 FY2017 Total FTEs 6.50 6.50 7.00 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 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 Neighborhood Services 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 Metropolitan Planning Organization of Johnson County (MPOJC) The 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.  The Board of Appeals holds appeal hearings on and determines the suitability of alternate materials and methods of construction and to provide for reasonable interpretation of the International Building Code, International Residential Uniform Plumbing Code, National Electrical Code, International Mechanical Code, International Fire Code, Dangerous Building Code and the Iowa City Housing Code. Neighborhood & Development Services Personnel: FY2015 FY2016 FY2017 Total FTEs 41.27 41.37 40.42 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: Ron Knoche Administrative Office Location: 410 E. Washington St. Phone: (319) 356-5138 PUBLIC WORKS Public Works Department Divisions General Fund: Administration ● Engineering Special Revenue: Streets Operations (Road Use Tax Fund) Enterprise: Wastewater Treatment ● Water 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 seven operational areas which operate from various locations throughout the city. The Public Works Administration division manages and coordinates the activities of the department’s seven divisions. The Engineering division performs work in connection with all municipal public works improvements including bridges, roads, sanitary sewers and storm water 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: FY2015 FY2016 FY2017 Total FTEs 154.60 117.15 118.00 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 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 storm water 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 & Resource Management 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 & RESOURCE MANAGEMENT Transportation & Resource Management Department Divisions: General Fund: Administration Enterprise Funds: Parking Public Transportation Refuse Collection Landfill MISSION STATEMENT The Iowa City Transportation & Resource Management Department is committed to providing convenient, safe and courteous service to the citizens and visitors of Iowa City. DEPARTMENT DESCRIPTION The Transportation & Resource Management Department manages the City’s Parking, Public Transportation, Refuse Collection and Landfill divisions. All divisions are self-supporting enterprise funds with the exception of the Administration division that is located in the General Fund. The Public Transportation division was transferred out of the General Fund and into its own enterprise fund starting in fiscal year 2013. The Administration division manages the activities of the four divisions and also oversees the Central Business District maintenance operations. 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. 56 Transportation & Resource Management Personnel: FY2015 FY2016 FY2017 Total FTEs 77.50 107.61 106.76 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. 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. 57 Operations Specialist: Michael Tharp Location: 1801 S. Riverside Drive Phone: (319) 356-5045 Boards and Commissions: The Airport Commission exercises all the powers granted to cities and towns under Chapter 330 of the Code of Iowa, except the power to sell said airport. All funds derived from taxation or otherwise for airport purposes shall be under the full and absolute control of the Airport Commission, deposited with the City Treasurer, and disbursed only on the written warrants or order of the Airport Commission. AIRPORT 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 and sells over 270,000 gallons of jet fuel and aviation gasoline to aircraft operators annually. Airport staff is responsible for daily operation and maintenance of all airport facilities, including 59 T-Hangars, 6 corporate hangars, other airfield buildings, runways and equipment. The Operations Specialist staffs an administrative office, manages leased areas and contracts, plans and oversees airport-related capital improvements. 58 The Airport Zoning Commission’s duties are: 1. To recommend amendments to the current Iowa City Airport Zoning regulations, including the repeal thereof. 2. To recommend the adoption of new Airport Zoning regulations. The Airport Zoning Board of Adjustment’s duties are: 1. To hear and decide appeals where it is alleged there is an error in any order, requirement, decision or determination made by an administrative official in the enforcement of the Airport Zoning Chapter. 2. To hear and decide special exceptions to the terms of the Airport Zoning Chapter upon which such board is required to pass under the Airport Zoning Chapter. 3. To authorize upon appeal in specific cases such variance from the terms of the Airport Zoning Chapter as will not be contrary to the public interest, where owing to special conditions a literal enforcement of the provisions of the Airport Zoning Chapter will result in unnecessary hardship, and so that the spirit of the Airport Zoning Chapter shall be observed and substantial justice done. Airport Personnel: FY2015 FY2016 FY2017 Total FTEs 1.00 1.00 1.00 59 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 Affordable Housing (2500) Cable Television (78**)Project Green (9102) Peninsula Apartments (2510) Public Housing Authority (79**) Tax Increment Financing (26**) Self-Supporting Municipal Improvement District (2820) Major funds City of Iowa City Fund Structure Budgetary Funds 60 BUDGETARY FUND STRUCTURE A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds  The General Fund is the City’s primary operating fund and includes activities in the following program areas: general government, public works, public safety, culture and recreation, community and economic development, and health and social services.  Special Revenue funds account for proceeds from specific sources (other than those accounted for within capital projects funds) which are usually required by law or regulation to be accounted for in separate funds and to be expended for specific purposes. Examples include the employee benefits tax levy; Community Development Block Grant (CDBG), Road Use Tax receipts; membership contributions to 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 Collection, Landfill, and Storm Water Management. The Airport and Iowa City Housing Authority are also classified as enterprise funds. The Iowa City Housing Authority’s primary funding source is through the Department of Housing and Urban Development (HUD)’s federal grant and voucher programs. The Transit and Airport funds both receive an operating subsidy from the General Fund. Cable Television operations were reclassified as part of the General Fund in fiscal year 2016. 61  Internal Service funds (non-budgetary) are also self-supporting and financed on a cost- reimbursement basis through charges to the departments and divisions (budgetary units) which utilize their goods and services. Such activities are not reportable, based on the State of Iowa’s budget filing requirements, nor are they reflected in the government-wide financial statements. These funds are also not included in the Major fund determinations. Funds in this category include Equipment, Information Technology Services, Risk Management, Central Services, and the Health and Dental Reserves. Fiduciary Funds  Agency funds (non-budgetary) are fiduciary funds that account for resources held for the benefit of parties outside the city government. For this reason, agency funds are not appropriated through the budget process, nor are they reflected in the government-wide financial statements. The City has one agency fund presented, Project Green. Agency funds do not report revenues and expenditures; they only report assets and liabilities. Major Funds During the preparation of the City’s Comprehensive Annual Financial Report, (CAFR), funds are evaluated based upon the level of their assets, liabilities, revenues, and expenditures/expenses to determine whether or not they are a major fund. Governmental accounting standards sets forth the following minimum provisions for determining which governmental and enterprise funds to treat as a major fund: The City’s main operating fund, the General Fund is always reported as major. Other funds would be classified as major if the following two conditions are met: 1. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental or enterprise fund are at least 10 percent of the corresponding total of all funds of that category; and 2. Total assets, liabilities, revenues or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the total for all governmental and enterprise funds combined. If a fund is determined to be a major fund, its financial information is reported separately in the City’s CAFR and cannot be reported in aggregate with other nonmajor funds of its fund category (governmental or enterprise). For budgetary presentation, all of the City’s funds are presented individually. 62 City Council Neighborhood & Development Services NDS Administration Development Services City Clerk Neighborhood Services Economic Development City Attorney Parks & Recreation City Manager Parks & Recreation Administration City Manager Recreation Administration Communications Office Park Maintenance Human Resources Cemetery Operations Human Rights Finance Library Finance Administration Library General Accounting Library Foundation Purchasing Revenue Senior Center Police Public Works Police Administration Public Works Administration Police Administrative Services Engineering Services Police Field Operations Fire Transportation & Resource Management Fire Administration Transportation & Resource Management Fire Emergency Operations Administration Fire Prevention Fire Training Debt Service Finance Finance Administration Departments & Divisions by Fund General Fund Debt Service Fund 63 CDBG Fund Affordable Housing Fund Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Neighborhood Services HOME Grant Fund Peninsula Apartments Fund Neighborhood & Development Services Neighborhood & Development Services Neighborhood Services Neighborhood Services Road Use Tax Fund Tax Increment Financing Fund Public Works Neighborhood & Development Services Streets Operations Economic Development 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 64 Parking Fund Landfill Fund Transportation & Resource Management Transportation & Resource Management Parking Operations Landfill Operations Transit Fund Airport Fund Transportation & Resource Management Airport 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 Transportation & Resource Management Water Operations Refuse Collection Cable Television Housing Authority Fund City Manager Neighborhood & Development Services Communcations Office Neighborhood Services 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 65 66 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 7 68 PREPARATION OF THE FINANCIAL PLAN Introduction This Three-Year Financial Plan is for Fiscal Years 2016 through 2018, which begins July 1 and ends June 30. The Financial Plan includes the current year revised budget (Fiscal Year 2016), the one-year annual budget as required by Iowa Code (Fiscal Year 2017), and provides an additional projection year (Fiscal Year 2018) 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 budgets for the proprietary funds: enterprise and internal service funds. Internal service fund activities are considered non-budgetary in that they are not formally appropriated, reported to the State of Iowa or included in the adopted budget resolution approved by City Council each year. This is in accordance with the state’s filing requirements. Financial summaries for “All Funds” exclude these non-budgetary funds. Budget projections are summarized by major revenue and expenditure categories within each division. A separate multi-year Capital Improvements Program (CIP) shows budgeted revenue and expenditures for years 2016 through 2020. Basis of Accounting The modified accrual basis of accounting has been used for preparation of the City’s Fiscal Year 2017 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 preparation of the Fiscal Year 2017 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 69 the balance sheet. Under the modified accrual basis, revenue is recognized when susceptible to accrual, which is in the period in which it becomes both available (collectible within the current period or soon thereafter to be used to pay liabilities of the current period) and measurable (the amount of the transaction can be determined). Revenue accrued includes property taxes, intergovernmental revenue, and interest earned on investments (if they are collected within 60 days after the year-end). Expenditures are recorded when the related fund liability is incurred. Principal and interest on long-term debt, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. This basis differs from that used in the CAFR for the government-wide financial statements and the proprietary fund statements. The government-wide financial statements and the proprietary fund statements are accounted for on the flow of economic resources measurement focus and use the accrual basis of accounting in the City’s CAFR. Agency funds do not have a measurement focus and use the accrual basis of accounting. Under the accrual method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. The City applies all applicable Financial Accounting Standards Board pronouncements issued on or before November 30, 1989, except those that conflict with GASB pronouncements, in accounting and reporting for these funds. Annual Preparation Schedule The City Manager instructs the Department Heads on whether any changes in level of service can be factored into the proposed financial plan. This is done before the actual budget process starts. Changes to the financial plan are done annually during the budget process. All revenue and expenditure estimates are re-evaluated and revised if necessary. In 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. 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. 70 In late October, budget entry is restricted and only accessible to the Finance Department. The Finance Department issues the proposed Five-Year Capital Improvement Program. In November, the Finance Department reviews the budget projections with requests added and compiles them all into a budget. Long range financial plans are reviewed and integrated into the annual budget and rate or budget adjustments are determined. All budget forms and adjustments are forwarded to the City Manager. By mid-December, the City Manager and Finance Department decide which modifications to operations will be made. A tax levy is computed. Analysis is done so all funds have required balances or zero balances. The proposed Five-Year Capital Improvement Program, division performance measures and goals, and the annual and projected budget are combined into one document. The Proposed Financial Plan document is then printed. City Council reviews the Proposed Financial Plan during the month of January. In February, The Proposed Financial Plan and a memo of Council’s changes are presented to the public. A public hearing is held at least one week prior to the final adoption. In March, the final 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 2017 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. 71 2) The amount of the appropriation may not be lower than the lesser of 1) one percent of the activity‟s budget, or 2) $5,000. 3) All appropriations to be carried forward are contingent upon adequate, available resources and fund balance. In addition to these carry forward requests, there are many capital improvement projects that span across fiscal years. These projects must be re-appropriated in accordance with State budget law. The Finance Department compiles a summary of capital projects and their remaining, unspent appropriations, and then these unspent project appropriations are included as part of the budget amendment for the following fiscal year. These two types of budget carry forwards are the primary basis for the first budget amendment of the year. The second budget amendment is compiled during the annual budget process. While department budget requests for the next year are being compiled during the budget process, departments also submit their revised budget requests for the current year. These requests help formulate the revised budget for the current year. Revisions to the current year budget must still comply with the City‟s budget amendment policy. Following the completion of the next year‟s budget process and approval in March, the second budget amendment is compiled and submitted for City Council approval. Budget Reporting In accordance with Code of Iowa, the City Council annually adopts a budget following required public notice and hearing which includes all funds, except internal service funds and agency funds. The Fiscal Year 2017 budget forms are included on pages 676 to 682 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. 72 Financial Plan Preparation Schedule August 1 – August 31, 2015 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 2, 2015 Capital Improvement Program forms and instructions are distributed to departments. September 28, 2015 Capital Improvement Program forms are due to the Finance Department. October 1, 2015 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 1 – October 23, 2015 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 9, 2015 Finance Department produces preliminary Five-Year Capital Improvement Program with project rankings. October 15, 2015 Capital Improvement Program review committee reviews project requests and rankings; committee makes amendments to the preliminary Program. October 23, 2015 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 29, 2015 Capital Improvement Program review committee reviews amended program and makes final Program adjustments. November 2 – November 20, 2015 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. 73 November 21 – December 4, 2015 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 11, 2015 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, 2015 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 2, 2016 City Council meets with City Manager to discuss proposed budget, Capital Improvement Program, significant budget issues, and to incorporate Council policy preferences. February 16, 2016 City Council approves notice of public hearing on the proposed Fiscal Year 2017 budget and revised Fiscal Year 2016 budget. February 19, 2016 Publication of notice of public hearing on the proposed Fiscal Year 2017 budget and revised Fiscal Year 2016 budget. City budget made available for public inspection at city hall and library. March 1, 2016 Following public hearings, the Fiscal Year 2017 budget, the Three-Year Financial Plan, the Fire-Year Capital Improvement Program, and the revised Fiscal Year 2016 budget are adopted by City Council. March 8, 2016 Adopted Fiscal Year 2017 budget certified with Johnson County Auditor. March 15, 2016 City Council adopts service fee and rate changes for Fiscal Year 2017. April 1, 2016 Amended and adopted budgets distributed to department directors. July 1, 2016 New fiscal year begins. 74 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 - 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 75 OPERATING BUDGET PREPARATION CRITERIA General Guidelines:  Maintain the fiscal integrity of the City’s operating and capital improvement budgets in order to provide services and to construct and maintain the City’s infrastructure.  Maintain the City’s responsible fiscal position and Aaa bond rating.  Present budget data to the City Council in a format that will facilitate annual budget decisions based on a three-year planning perspective. Provide the City Council with a summary of the three-year forecasts.  Encourage community involvement in the annual budget decision-making process through public hearings, informal meetings, budget briefs and related informational efforts. Service Level Guidelines:  Deliver service levels which are consistent with the community’s willingness to pay and the City's available resources.  Base decisions to reduce service levels or eliminate 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. 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. 76  The finance goal of Recreation programs is for fees to provide 50% of departmental funding.  Parking, Refuse, Wastewater Treatment, Storm Water, Landfill, and Water funds will be self- supporting through user fees. Self-supporting shall be defined as maintaining a positive net income after depreciation but before capital contributions, transfers, and extraordinary items.  Rate adjustments will be submitted to the City Council by ordinance if state or locally legislated, or by resolution (if not state or locally legislated). ECONOMIC DEVELOPMENT POLICIES  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.  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. 77  When incentive programs are utilized they will be used to maximize the benefits to the City of Iowa City. The dollar amount of the incentive and time duration of the incentive shall be smallest amount necessary to achieve the maximum amount of city benefit as determined by the City of Iowa City, City Council.  Despite the need for the program to be flexible and nimble in order to respond to the ever changing economic conditions of the marketplace it will be the policy of the City to insure that the process of using incentives is an open and transparent public process which instills confidence in the public’s understanding of how economic development incentives are utilized. CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES  The City will develop a multi-year Capital Improvement Program (CIP), which will be reviewed and updated annually, comply with City Council goals and be compatible with the Comprehensive Plan whenever possible.  The complete multi-year CIP funding plan must be balanced each year by matching projected expenditures with proposed revenue sources by fund.  Funding for projects should be obtained through borrowing from: - bond market, general obligation or revenue bonds - enterprise fund operations and reserves - internal loans  The City may utilize General Fund cash balances to fund capital projects whenever available and feasible. For the Airport, it is policy that the General Fund will match up to $100,000 in grants received per year.  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. 78 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 revenues and transfers in, 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 maintain an Emergency fund and will strive to maintain the balance at an amount equal to the State reimbursement for commercial/industrial property tax replacement plus the City’s pension and OPEB liabilities.  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 revenues and transfers in. Excess reserve balances will be transferred to the Emergency fund, used to retire outstanding debt, used to provide utility rate relief, or 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, Equipment Replacement, Information Technology Services, Central Services, and Library Computer Equipment.  Reserves, based on actuaries, will be maintained for the Risk Management Loss Reserve, Medical and Dental Insurance Funds. Excess reserve balances may be transferred to the Emergency fund if the City’s OPEB liabilities are not fully funded.  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). 79 DEBT POLICIES  Debt shall only be used to finance capital improvement projects, firefighting equipment, affordable housing developments, or economic development projects. Funding non- emergency capital improvement projects shall not be authorized by the City Council unless the project has been included in the Five-Year Capital Improvement Plan (CIP).  The City shall strive to limit debt and to fund projects on a pay-as-you-go basis when possible.  The City shall manage its debt program so that the amount of net direct debt outstanding at any time does not exceed 1.50% of the City's total assessed value. The City shall strive to meet the Moody’s Aaa benchmark of net direct debt outstanding of .75% of the City's total assessed value. The City’s total outstanding long-term debt will adhere to State law which sets the limit at 5% of the city’s total assessed value. The use of annually appropriated debt obligations for the purpose of circumventing the debt limits of this policy is prohibited.  The City’s debt service property tax levy shall not exceed 30% of the total property tax levy.  The City may finance capital needs through the issuance of revenue-secured debt obligations. For new issues, the amount of revenue-secured debt obligations issued should have a projected minimum revenue coverage ratio of at least 1.25 times annual debt service at issuance.  Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users. General obligation bonds will be limited to State law as to the length of debt.  To the extent possible, repayment of debt should be structured so as to rapidly pay down principal and should use a level principal or other rapidly amortizing structure whenever possible. Long-term bonded debt should, as a general rule, be structured with level debt service payments.  The City may use lease-purchase obligations in lieu of bonded debt. Use of these instruments will be limited to specific projects or purposes and will not be utilized as a general practice for the financing of capital improvement projects.  The City may enter into agreements with commercial banks or other financial entities for purposes of acquiring lines of credit that shall provide access to credit under terms and conditions as specified in such agreements.  The City may choose to issue Bond Anticipation Notes (BANs) or similar structures as a source of interim financing. Tax and Revenue Anticipation Notes will be used only on an emergency basis and will not be used as a general practice to finance ongoing operations.  General Obligation new money bonds shall be issued by competitive sale. Debt, except for General Obligation new money bonds, may be sold through a negotiated sale or a private placement or limited public offering where it is determined to be the best method to achieve a lower interest cost and/or effectively market the debt. 80  The City may issue refunding bonds when legally permissible and prudent. The net present value savings for an advanced refunding should equal or exceed seven percent. The net present value savings for a current refunding should equal or exceed five percent. The City may choose to refund outstanding indebtedness when existing bond covenants or other financial structures impinge on prudent and sound financial management regardless of projected net present value savings.  The City’s preferred rating agency will be Moody’s Investors Service. The City will strive to maintain a Moody’s bond rating of ‘Aaa’ for its General Obligation Unlimited Tax (GOULT) bonded indebtedness. The City will strive to maintain a Moody’s rating of ‘A3’or higher for its revenue bonded indebtedness.  The City, as a practice, will not use derivative products in financing transactions.  The Finance Director shall provide the City Manager and City Council an annual long-term debt disclosure report within 210 days after the fiscal year-end regarding the City’s outstanding debt and debt program. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES  Quarterly financial reports will be prepared.  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. 81 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 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          F Y21 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 82 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 2017 is $4,698,779, which can be found as part of the General Fund section on page 118. The backfill revenue received from the State of Iowa to replace property tax revenues lost due to the rollback of commercial and industrial property was $1,048,359 in Fiscal Year 2015, and is currently estimated to be $2,080,153 in Fiscal Year 2016 and $1,587,388 in Fiscal Year 2017. Bus & Equipment replacement reserves The City maintains long-term replacement reserves including cable television equipment, library equipment, vehicles and heavy equipment, information technology equipment replacement, and public transportation buses. Included in the operating budget are transfers and internal charges to the replacement reserves for the purpose of funding the replacement of these types of equipment. The transfers are equivalent to the annual depreciation on the equipment so that these replacements are fully funded when they are necessary. The replacement reserve for buses is funded at 20% of accumulated depreciation due to the availability of state and federal grants to make these purchases. These grants typically fund 80% - 85% of the acquisition cost of the bus. The projected balances for the equipment replacement funds for Fiscal Year 2017 are as follows: Reserve Fund Balance Library equipment equipment General 194,586$ Public transportation buses Transit 863,251$ Vehicles and heavy equipment Equipment 8,846,716$ Cable television equipment General 128,804$ Info technology equipment ITS 816,708$ 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 2017 is $3,494,455. The estimated Health Insurance reserve for Fiscal Year 2017 is $10,607,319 of which $4,541,076 is being reserved for Other Post Employment Benefit (OPEB) liabilities. The Risk Management Fund is presented on page 603, and the Health Insurance Fund is presented on page 621. 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: 83 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY20252008B G.O. Refunding 1998, 1999 & 2000 Capital Loan Notes17,005,000 2018 3,055,000 1,639,300 1,622,675 1,602,938 - - - - - - - 2009C G.O. / Multi-purpose6,685,000 2019 2,210,000 792,000 791,300 795,000 795,600 - - - - - - 2010B G.O. / Multi-purpose7,420,000 2020 3,115,000 813,775 819,275 824,375 832,163 837,413 - - - - - 2011A G.O. Capital Loan Notes7,925,000 2021 3,940,000 987,044 983,031 986,531 984,981 985,406 357,506 - - - - 2011C G.O. Refunding 2002 G.O.110,930,000 2021 6,235,000 1,374,838 1,378,963 1,374,463 1,373,313 1,373,013 1,378,213 - - - - 2012A GO - Multi-purpose9,070,000 2022 5,680,000 1,018,813 1,016,113 1,013,113 1,009,813 1,016,213 1,017,113 1,027,613 - - - 2012 TIF Revenue Bonds2,655,000 2032 2,525,000 205,335 204,035 207,345 205,185 207,485 204,545 206,325 207,845 203,945 204,745 2013A GO - Multi-purpose7,230,000 2023 5,750,000 845,875 858,325 865,575 872,675 877,613 880,723 887,363 887,400 - - 2014A GO - Multi-purpose11,980,000 2024 8,870,000 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 - 2015 GO - Proposed7,785,000 2025 7,090,000 852,175 853,713 854,513 855,013 865,213 868,000 872,300 881,200 884,600 897,600 Subtotal48,470,000 10,965,478 10,930,254 9,597,976 7,994,866 7,216,179 5,757,174 4,036,175 3,027,195 2,144,295 1,102,345 2016 GO - Proposed9,666,426 2026- - 1,130,972 1,130,972 1,130,972 1,130,972 1,130,972 1,130,972 1,130,972 1,130,972 1,130,972 2017 GO - Proposed14,445,240 2027- - - 1,690,093 1,690,093 1,690,093 1,690,093 1,690,093 1,690,093 1,690,093 1,690,093 2018 GO - Proposed13,722,968 2028- - - - 1,605,587 1,605,587 1,605,587 1,605,587 1,605,587 1,605,587 1,605,587 2019 GO - Proposed9,721,447 2029- - - - - 1,137,409 1,137,409 1,137,409 1,137,409 1,137,409 1,137,409 2020 GO - Proposed9,955,547 2030- - - - - - 1,164,799 1,164,799 1,164,799 1,164,799 1,164,799 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: 48,470,000 10,965,478 12,061,226 12,419,041 12,421,518 12,780,240 12,486,034 11,935,035 12,096,055 12,383,155 12,511,205 G.O. Debt Service Abatement (estimated): GRIP (TARP) loan repayments(40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000) Aniston Village(20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) Southgate Development Loan Repaymnents(151,350) (90,850) G.I.C.H.F. Loan RepaymentsBerry Court LP(25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) (25,940) Peninsula(46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) Water User Fees (306,800) (300,900) (205,335) (204,035) (207,345) (205,185) (207,485) (204,545) (206,325) (207,845) (203,945) (204,745) William St. TIF Property tax revenue(33,944) (63,177) (64,107) (64,649) (65,179) (65,548) (65,780) (66,276) (66,279) Lower Muscatine TIF Property tax revenue(46,528) (66,829) (67,474) (67,850) (68,218) (68,474) Lower Muscatine TIF Property tax revenue(91,911) (91,477) (91,030) (90,869) (90,691) (90,494) CBD TIF Property tax revenue(22,001) (40,948) (41,551) (41,902) (42,246) (42,485) (42,635) (42,957) (42,959) 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) Towncrest TIF Property tax revenue(40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) (40,892) 2015 City-University / Riverside TIF revenue(243,017) (60,370) (60,406) (61,126) (61,323) (61,627) (62,256) (62,496) (63,414) 2016 City-University / Riverside TIF revenue(300,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (150,000) 2017 City-University / Riverside TIF revenue(1,029,276) (514,638) (514,638) (514,638) (514,638) (514,638) (514,638) Debt Service Fund - Interest Income(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:(1,158,311) (1,401,017) (1,130,309) (2,008,278) (1,496,866) (1,493,470) (1,336,673) (1,338,728) (1,335,950) (1,188,075) 9,807,167$ 10,660,208$ 11,288,732$ 10,413,241$ 11,283,374$ 10,992,564$ 10,598,362$ 10,757,328$ 11,047,206$ 11,323,130$ Debt Service Payments Debt Service Levy Requirement: Issue / Use of Funds Amount of Issue Fiscal Year Debt Paid in Full Principal OutstandingJune 30, 2016 Park @ 201 TIF Property Tax Revenue 84 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: 85 The parking structure acquisition is expected to take place in Fiscal Year 2017, and a parking rate adjustment is planned for Fiscal Year 2018. Actual lease-purchase payments are now expected to begin at the start of Fiscal Year 2018. The Parking Fund summary is presented starting on page 373. 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 and no rate adjustments are currently planned for Fiscal Year 2017. 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 419. 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 2017 in the closure and post-closure funds are $2,311,355 and $9,989,874, respectfully. Actual Actual FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Revenues: Charges for Service 8,081$ 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) 86 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 2017 is $9,722,690. Discussion of the Landfill Fund can be found starting on page 451. 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 2016 – 2020 are $175,580,892. The 2017 budgeted expenditure total is $40,011,218. The five-year plan is presented in the Capital Improvement Projects Fund section of the City’s budget document starting on page 493. 2016 2017 2018 2019 2020 Total Airport 500,000$ 546,000$ 1,498,300$ 410,000$ 1,170,000$ 4,124,300$ Development Services 150,000 400,000 300,000 850,000 Finance Administration 100,000 550,000 50,000 50,000 50,000 800,000 Fire 700,000 810,000 60,000 895,000 500,000 2,965,000 Landfill 1,033,000 800,000 1,833,000 Library 55,000 250,000 305,000 Neighborhood Services 600,000 1,000,000 1,600,000 Parking Operations 550,000 400,000 570,000 200,000 100,000 1,820,000 Parks Maintenance 1,635,862 4,139,730 1,378,000 4,700,830 275,000 12,129,422 Police 129,890 129,890 Public Works Administration 140,000 3,034,000 5,450,000 8,624,000 Recreation 353,000 975,000 65,000 280,000 65,000 1,738,000 Storm Water 715,000 615,000 590,000 315,000 915,000 3,150,000 Street Operations 36,422,401 24,334,565 17,881,166 6,265,049 16,421,049 101,324,230 Transit Operations 50,000 50,000 20,000,000 20,100,000 Wastewater Treatment 1,450,000 975,000 2,050,000 4,000,000 500,000 8,975,000 Water Operations 969,275 966,225 802,100 654,950 1,720,500 5,113,050 TOTAL 45,423,538$ 39,845,520$ 30,824,456$ 17,770,829$ 41,716,549$ 175,580,892$ Capital Improvement Plan 2016-2020 Summary by Division 87 Community Development Employee Wastewater General Block Grant Benefits Debt Service Parking Transit Treatment Fund (10**)Fund (2100)Fund (2400)Fund (50**)Fund (710*)Fund (715*)Fund (720*) Estimated Fund Balance 7/1/2016 33,655,716$ 139,807$ 1,632,725$ 5,649,800$ 10,374,594$ 5,066,376$ 20,359,734$ Revenues Property Taxes 31,739,199$ -$ 10,382,114$ 12,919,875$ -$ -$ -$ TIF Revenues - - - - - - - Other City Taxes 2,430,717 - 153,556 189,110 - - - Licenses, Permits, & Fees 2,450,882 - - - - - 8,000 Use of Money and Property 706,673 4,000 - 40,666 35,000 145,000 290,898 Intergovernmental 3,655,921 549,700 609,301 358,354 - 4,861,745 - Charges for Fees and Services 1,358,601 - - - 5,261,554 2,107,665 12,204,100 Miscellaneous 5,695,083 1,300 - - 328,721 6,203 85,590 Other Financial Sources 2,007,295 151,000 - 137,132 - - - Sub-Total Revenues 50,044,371 706,000 11,144,971 13,645,137 5,625,275 7,120,613 12,588,588 Transfers In 10,060,745 - - 1,567,182 - 3,408,464 4,656,246 Total Revenues & Transfers In 60,105,116$ 706,000$ 11,144,971$ 15,212,319$ 5,625,275$ 10,529,077$ 17,244,834$ Expenditures by Department City Council 109,426$ -$ -$ -$ -$ -$ -$ City Clerk 536,351 - - - - - - City Attorney 738,002 - - - - - - City Manager 2,522,542 - - - - - - Finance 4,243,949 - 1,212,865 15,146,227 - - - Police 13,313,328 - - - - - - Fire 7,876,883 - - - - - - Parks & Recreation 8,079,337 - - - - - - Library 6,347,022 - - - - - - Senior Center 954,090 - - - - - - Neighborhood & Dvlpmt Services 6,892,339 719,713 - - - - - Public Works 2,317,845 - - - - - 10,593,521 Transportation & Resource Mgmt 654,470 - - - 3,490,001 10,251,640 - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 54,585,584 719,713 1,212,865 15,146,227 3,490,001 10,251,640 10,593,521 Transfers Out 13,388,407 - 9,426,031 - 628,364 186,000 6,931,246 Total Expenditures & Transfers Out 67,973,991$ 719,713$ 10,638,896$ 15,146,227$ 4,118,365$ 10,437,640$ 17,524,767$ Estimated Fund Balance 6/30/2017 25,786,841$ 126,094$ 2,138,800$ 5,715,892$ 11,881,504$ 5,157,813$ 20,079,801$ Restricted, Committed, Assigned 6,692,038 - - 1,110,593 5,885,583 863,251 9,422,517 Unassigned Fund Balance 6/30/2017 19,094,803$ 126,094$ 2,138,800$ 4,605,299$ 5,995,921$ 4,294,562$ 10,657,284$ City of Iowa City All Fund Summary Fiscal Year 2017 88 Public Refuse Stormwater Housing Capital Non-Major Total Total Water Collection Landfill Management Authority Projects Budgetary Budgetary Non-Budgetary All Fund (730*)Fund (7400)Fund (750*)Fund (770*)Fund (79**)Funds Funds Funds Funds Funds 11,017,273$ 1,132,013$ 24,254,412$ 1,005,500$ 6,282,198$ 747,805$ 7,383,826$ 128,701,777$ 28,674,214$ 157,375,991$ -$ -$ -$ -$ -$ -$ 289,036$ 55,330,224$ -$ 55,330,224$ - - - - - - 2,276,953 2,276,953 - 2,276,953 - - - - - - - 2,773,383 - 2,773,383 - 4,300 - - - - - 2,463,182 - 2,463,182 171,750 3,000 145,674 4,500 301,530 - 449,000 2,297,691 106,500 2,404,191 - - - - 8,152,443 5,906,982 8,486,600 32,581,046 787,038 33,368,084 8,925,646 3,166,600 5,781,822 1,477,710 - 41,070 35,000 40,359,768 629,335 40,989,103 14,259 - 50,486 34,011 22,360 150,000 34,116 6,422,129 17,205,524 23,627,653 - - - - 25,000 16,187,000 108,000 18,615,427 105,000 18,720,427 9,111,655 3,173,900 5,977,982 1,516,221 8,501,333 22,285,052 11,678,705 163,119,803 18,833,397 181,953,200 2,020,178 - 1,094,208 - - 20,550,993 734,167 44,092,183 - 44,092,183 11,131,833$ 3,173,900$ 7,072,190$ 1,516,221$ 8,501,333$ 42,836,045$ 12,412,872$ 207,211,986$ 18,833,397$ 226,045,383$ -$ -$ -$ -$ -$ -$ -$ 109,426$ -$ 109,426$ - - - - - - - 536,351 - 536,351 - - - - - - - 738,002 - 738,002 - - - - - - - 2,522,542 - 2,522,542 - - - - - - - 20,603,041 12,310,122 32,913,163 - - - - - - - 13,313,328 - 13,313,328 - - - - - - - 7,876,883 - 7,876,883 - - - - - - - 8,079,337 - 8,079,337 - - - - - - - 6,347,022 - 6,347,022 - - - - - - - 954,090 - 954,090 - - - - 7,655,761 - 1,465,367 16,733,180 - 16,733,180 8,558,937 - - 624,077 - - 5,969,763 28,064,143 4,809,294 32,873,437 - 3,142,730 4,505,413 - - - - 22,044,254 - 22,044,254 - - - - - - 372,709 372,709 - 372,709 - - - - - 35,493,295 - 35,493,295 - 35,493,295 - - - - - 4,517,923 - 4,517,923 - 4,517,923 8,558,937 3,142,730 4,505,413 624,077 7,655,761 40,011,218 7,807,839 168,305,526 17,119,416 185,424,942 3,437,303 - 1,665,844 615,000 46,087 225,000 5,942,901 42,492,183 1,600,000 44,092,183 11,996,240$ 3,142,730$ 6,171,257$ 1,239,077$ 7,701,848$ 40,236,218$ 13,750,740$ 210,797,709$ 18,719,416$ 229,517,125$ 10,152,866$ 1,163,183$ 25,155,345$ 1,282,644$ 7,081,683$ 3,347,632$ 6,045,958$ 125,116,055$ 28,788,195$ 153,904,250$ 4,247,910 - 23,410,898 - 3,012,175 - 559,642 55,204,606 14,204,500 69,409,106 5,904,956$ 1,163,183$ 1,744,447$ 1,282,644$ 4,069,508$ 3,347,632$ 5,486,316$ 69,911,448$ 14,583,695$ 84,495,143$ City of Iowa City All Fund Summary Fiscal Year 2017 89 Other Energy Eff.UniverCity Metro Road Shared & Cons.Neighborhd.Planning Org.Affordable Peninsula HOME Use Tax Revenue Block Grant Partnership of Jo. Co.Housing Apartments Fund (2110)Fund (2200)Fund (2300)Fund (2310)Fund (2315)Fund (2350)Fund (2500)Fund (2510) Estimated Fund Balance 7/1/2016 141,702$ 4,836,144$ (109)$ -$ -$ 315,996$ 1,000,000$ 127,059$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ -$ -$ TIF Revenues - - - - - - - - Other City Taxes - - - - - - - - Licenses, Permits, & Fees - - - - - - - - Use of Money and Property 15,000 - - - - - - 74,000 Intergovernmental 298,000 7,837,116 - - - 319,369 - - Charges for Fees and Services - 35,000 - - - - - - Miscellaneous - 34,116 - - - - - - Other Financial Sources 108,000 - - - - - - - Sub-Total Revenues 421,000 7,906,232 - - - 319,369 - 74,000 Transfers In - 330,600 - - - 290,358 - - Total Revenues & Transfers In 421,000$ 8,236,832$ -$ -$ -$ 609,727$ -$ 74,000$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ -$ -$ City Clerk - - - - - - - - City Attorney - - - - - - - - City Manager - - - - - - - - Finance - - - - - - - - Police - - - - - - - - Fire - - - - - - - - Parks & Recreation - - - - - - - - Library - - - - - - - - Senior Center - - - - - - - - Neighborhood & Dvlpmt Services 428,108 - - - - 616,729 - 56,879 Public Works - 5,969,763 - - - - - - Transportation & Resource Mgmt - - - - - - - - Airport - - - - - - - - Governmental Projects - - - - - - - - Enterprise Projects - - - - - - - - Sub-Total Expenditures 428,108 5,969,763 - - - 616,729 - 56,879 Transfers Out - 2,662,054 - - - - 1,000,000 - Total Expenditures & Transfers Out 428,108$ 8,631,817$ -$ -$ -$ 616,729$ 1,000,000$ 56,879$ Estimated Fund Balance 6/30/2017 134,594$ 4,441,159$ (109)$ -$ -$ 308,994$ -$ 144,180$ Restricted, Committed, Assigned - - - - - - - - Unassigned Fund Balance 6/30/2017 134,594$ 4,441,159$ (109)$ -$ -$ 308,994$ -$ 144,180$ City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2017 90 Tax SSMID Total Increment Downtown Cable Non-Major Financing District Perpetual Airport Television Budgetary Fund (26**)Fund (2820)Fund (6001)Fund (7600)Fund (780*)Funds 236,071$ -$ 115,978$ 610,985$ -$ 7,383,826$ -$ 289,036$ -$ -$ -$ 289,036$ 2,276,953 - - - - 2,276,953 - - - - - - - - - - - - - - 500 359,500 - 449,000 - 32,115 - - - 8,486,600 - - - - - 35,000 - - - - - 34,116 - - - - - 108,000 2,276,953 321,151 500 359,500 - 11,678,705 - - - 113,209 - 734,167 2,276,953$ 321,151$ 500$ 472,709$ -$ 12,412,872$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 42,500 321,151 - - - 1,465,367 - - - - - 5,969,763 - - - - - - - - - 372,709 - 372,709 - - - - - - - - - - - - 42,500 321,151 - 372,709 - 7,807,839 2,010,047 - - 270,800 - 5,942,901 2,052,547$ 321,151$ -$ 643,509$ -$ 13,750,740$ 460,477$ -$ 116,478$ 440,185$ -$ 6,045,958$ 459,642 - - 100,000 - 559,642 835$ -$ 116,478$ 340,185$ -$ 5,486,316$ City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2017 91 Health Dental Risk Information Central Insurance Insurance Total Equipment Management Technology Services Reserves Reserves Non-Budgetary Fund (810*)Fund (8200)Fund (830*)Fund (8400)Fund (8500)Fund (8600)Funds Estimated Fund Balance 7/1/2016 11,433,536$ 3,443,251$ 2,454,761$ 599,477$ 10,581,962$ 161,227$ 28,674,214$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ -$ TIF Revenues - - - - - - - Other City Taxes - - - - - - - Licenses, Permits, & Fees - - - - - - - Use of Money and Property 39,000 13,000 12,000 2,500 39,500 500 106,500 Intergovernmental 787,038 - - - - - 787,038 Charges for Fees and Services 1,500 - 1,800 - 598,663 27,372 629,335 Miscellaneous 5,452,225 1,610,145 2,131,710 267,344 7,389,345 354,755 17,205,524 Other Financial Sources 100,000 - 5,000 - - - 105,000 Sub-Total Revenues 6,379,763 1,623,145 2,150,510 269,844 8,027,508 382,627 18,833,397 Transfers In - - - - - - - Total Revenues & Transfers In 6,379,763$ 1,623,145$ 2,150,510$ 269,844$ 8,027,508$ 382,627$ 18,833,397$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ -$ City Clerk - - - - - - - City Attorney - - - - - - - City Manager - - - - - - - Finance - 1,571,941 2,108,294 251,840 8,002,151 375,896 12,310,122 Police - - - - - - - Fire - - - - - - - Parks & Recreation - - - - - - - Library - - - - - - - Senior Center - - - - - - - Neighborhood & Dvlpmt Services - - - - - - - Public Works 4,809,294 - - - - - 4,809,294 Transportation & Resource Mgmt - - - - - - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 4,809,294 1,571,941 2,108,294 251,840 8,002,151 375,896 17,119,416 Transfers Out 1,100,000 - 500,000 - - - 1,600,000 Total Expenditures & Transfers Out 5,909,294$ 1,571,941$ 2,608,294$ 251,840$ 8,002,151$ 375,896$ 18,719,416$ Estimated Fund Balance 6/30/2017 11,904,005$ 3,494,455$ 1,996,977$ 617,481$ 10,607,319$ 167,958$ 28,788,195$ Restricted, Committed, Assigned 8,846,716 - 816,708 - 4,541,076 - 14,204,500 Unassigned Fund Balance 6/30/2017 3,057,289$ 3,494,455$ 1,180,269$ 617,481$ 6,066,243$ 167,958$ 14,583,695$ City of Iowa City Non-Budgetary Fund Summary Fiscal Year 2017 92 2013 Actual 2014 Actual 2015 Actual 2016 Revised 2017 Budget 2018 Projected Budgetary Fund Revenues General Fund 10** General Fund 50,939,996$ 47,909,615$ 46,753,570$ 48,614,309$ 50,044,371$ 49,708,208$ Special Revenue Funds 2100 Community Dev Block Grant 1,249,318 1,063,854 685,596 1,706,962 706,000 706,000 2110 HOME 749,760 680,968 533,378 1,153,965 421,000 421,000 2200 Road Use Tax Fund 6,591,930 6,854,375 7,414,926 7,887,080 7,906,232 7,906,232 2300 Other Shared Revenue 3,179,010 833,364 129,659 1,240,308 - - 2310 Energy Eff & Cons Block Grant 100,251 72,318 1,168 - - - 2315 UniverCity Neighborhood Pship 1,284,035 - - - - - 2350 Metro Planning Org of Johnson Co 317,399 371,754 321,768 331,761 319,369 328,216 2400 Employee Benefits 9,689,814 9,809,865 9,782,477 10,520,961 11,144,971 11,144,971 2500 Affordable Housing - - - 1,000,000 - - 2510 Peninsula Apartments 60,559 70,119 73,697 70,119 74,000 75,480 26** Tax Increment Financing 408,274 434,670 640,244 1,020,126 2,276,953 2,164,517 2820 SSMID-Downtown District 277,672 275,805 296,141 294,092 321,151 321,151 Debt Service Fund 5*** Debt Service 14,072,873 15,081,928 13,651,221 13,230,050 13,645,137 13,211,296 Permanent Funds 6001 Perpetual Care 405 259 432 96 500 - Enterprise Funds 710* Parking 4,959,159 5,364,605 5,619,653 10,828,876 5,625,275 5,865,275 715* Mass Transit 3,896,478 4,590,737 4,419,840 4,523,468 7,120,613 4,425,510 720* Wastewater 13,283,613 12,854,215 12,592,429 12,965,154 12,588,588 12,587,530 730* Water 8,993,449 8,627,583 8,753,178 9,412,456 9,111,655 9,111,655 7400 Refuse Collection 2,945,036 3,057,759 3,182,296 3,057,022 3,173,900 3,173,900 750* Landfill 5,095,703 5,528,481 6,037,167 5,833,264 5,977,982 5,941,036 7600 Airport 652,283 567,877 1,281,691 324,100 359,500 359,500 7700 Stormwater 972,369 1,099,702 1,374,913 1,140,978 1,516,221 1,516,221 780* Cable Television 829,637 775,908 754,999 - - - 79** Housing Authority 7,340,886 7,318,167 8,091,662 8,633,411 8,501,333 8,501,333 Capital Project Funds Governmental Projects 7,884,828 22,531,949 17,267,580 23,265,528 19,594,154 14,773,890 Enterprise Projects 27,887,837 16,404,995 3,414,404 1,446,725 2,690,898 1,579,110 Total Budgetary Revenues 173,662,574$ 172,180,871$ 153,074,089$ 168,500,811$ 163,119,803$ 153,822,031$ Non-Budgetary Fund Revenues Capital Project Funds Internal Service Projects -$ 83$ 100,760$ -$ -$ -$ Internal Service Funds 810* Equipment 5,858,464 6,102,522 6,343,244 6,446,145 6,379,763 6,503,040 8200 Risk Management 1,273,402 1,191,171 1,581,498 1,474,136 1,623,145 1,654,968 830* Information Technology 1,860,961 1,743,239 1,765,501 2,092,829 2,150,510 2,190,255 8400 Central Services 236,554 236,445 251,501 256,208 269,844 275,186 8500 Health Insurance Reserves 7,619,744 7,502,409 7,508,804 7,841,907 8,027,508 8,426,908 8600 Dental Insurance Reserves 352,828 360,977 362,316 377,699 382,627 393,270 Total Non-Budgetary Expenditures 17,201,953$ 17,136,846$ 17,913,624$ 18,488,924$ 18,833,397$ 19,443,628$ Total Revenues - All Funds 190,864,527$ 189,317,717$ 170,987,713$ 186,989,735$ 181,953,200$ 173,265,658$ City of Iowa City All Funds Revenues by Fund 93 2013 Actual 2014 Actual 2015 Actual 2016 Revised 2017 Budget 2018 Projected Budgetary Fund Revenues Property Taxes 50,419,618$ 50,051,578$ 51,496,352$ 52,033,986$ 55,330,224$ 54,992,560$ TIF Revenues 376,192 434,670 640,244 1,020,126 2,276,953 2,164,517 Other City Taxes 11,216,538 3,309,479 2,877,888 2,786,289 2,773,383 2,768,056 General Use Permits 76,896 89,072 103,958 87,011 104,047 104,047 Food & Liq Licenses 109,068 100,437 120,434 99,912 120,650 120,650 Professional License 18,190 16,610 18,704 16,610 18,660 18,660 Franchise Fees 821,183 773,019 750,167 727,698 720,000 720,000 Misc Permits & Licenses 9,914 11,679 13,882 11,679 12,600 12,600 Const Per & Ins Fees 1,553,320 1,427,856 1,537,002 1,280,144 1,463,225 1,463,225 Misc Lic & Permits 21,983 27,998 24,233 26,281 24,000 24,000 Licenses, Permits, & Fees 2,610,554 2,446,671 2,568,380 2,249,335 2,463,182 2,463,182 Interest Revenues 1,038,618 809,418 1,139,734 742,838 927,820 887,354 Rents 1,095,260 1,208,668 1,291,672 1,192,640 1,256,057 1,257,537 Parking Meter Revenue 789,191 - - - - - Parking Lot Revenue 212,500 - - - - - Parking Ramp Revenue 4,136,730 - - - - - Misc Parking Revenue 132,547 - - - - - Royalties & Commissions 75,562 81,630 105,454 80,634 113,814 113,814 Use Of Money And Property 7,480,408 2,099,716 2,536,860 2,016,112 2,297,691 2,258,705 Fed Intergovnt Revenue 29,151,485 19,630,929 13,160,509 24,328,895 15,181,625 12,435,011 Property Tax Credits 57,528 72,550 1,135,396 2,152,703 1,671,368 1,671,368 Road Use Tax 6,508,053 6,744,663 7,230,663 7,837,116 7,837,116 7,837,116 State 28E Agreements 1,761,212 1,810,341 1,753,673 1,820,083 1,785,000 1,690,000 Operating Grants 76,694 90,067 84,126 90,067 89,743 89,743 Disaster Assistance 261,106 183,941 61,259 86,927 - - Other State Grants 16,699,487 13,613,285 10,543,117 3,700,058 4,978,045 2,045,125 Local 28E Agreements 998,153 981,226 989,787 980,701 1,038,149 1,046,366 Intergovernmental 55,513,718 43,127,003 34,958,530 40,996,550 32,581,046 26,814,730 Building & Devlpmt 476,716 501,386 694,796 1,358,082 442,820 401,750 Police Services 269,023 88,193 226,621 31,335 44,121 44,121 Animal Care Services 8,873 9,230 9,945 10,000 10,000 10,000 Fire Services 10,529 8,573 11,404 7,500 9,000 9,000 Transit Fees 1,292,339 1,384,792 1,448,151 1,385,691 1,448,900 1,477,860 Culture & Recreation 728,364 768,033 741,912 805,961 812,093 812,093 Library Charges 57 46 39 - - - Misc Charges For Services 57,590 47,228 67,073 52,236 66,692 66,692 Water Charges 8,679,147 8,448,340 8,531,499 9,271,112 8,931,156 8,931,156 Wastewater Charges 12,889,204 12,555,994 12,180,738 12,555,993 12,201,600 12,201,600 Refuse Charges 3,321,736 3,446,255 3,925,946 3,446,256 3,608,800 3,608,800 Landfill Charges 4,733,705 4,967,453 5,043,246 5,269,970 5,341,722 5,341,722 Stormwater Charges 969,936 1,082,733 1,147,390 1,140,000 1,477,710 1,477,710 Parking Charges - 5,758,372 5,972,285 5,751,956 5,965,154 6,218,274 Charges For Fees And Services 33,437,219$ 39,066,628$ 40,001,045$ 41,086,092$ 40,359,768$ 40,600,778$ City of Iowa City All Funds Revenues by Type 94 2013 Actual 2014 Actual 2015 Actual 2016 Revised 2017 Budget 2018 Projected City of Iowa City All Funds Revenues by Type Code Enforcement 451,306$ 415,839$ 322,537$ 415,841$ 300,500$ 300,500$ Parking Fines 673,223 512,997 614,363 512,997 620,000 620,000 Library Fines & Fees 182,418 175,666 166,785 175,666 160,000 160,000 Contrib & Donations 941,615 729,355 547,781 1,121,279 517,519 383,088 Printed Materials 44,196 46,507 49,104 43,136 44,326 44,326 Animal Adoption 10,620 9,557 12,912 11,060 13,000 13,000 Misc Merchandise 62,252 55,924 66,801 59,036 53,522 53,522 Intra-City Charges 2,587,123 2,849,665 2,760,448 3,237,534 4,003,743 4,063,259 Other Misc Revenue 877,624 719,078 930,739 1,710,511 708,915 687,775 Special Assessments 1,013 979 604 979 604 604 Miscellaneous 5,831,390 5,515,567 5,472,074 7,288,039 6,422,129 6,326,074 Debt Sales 2,690,020 20,114,973 7,866,773 9,476,888 16,187,000 13,453,890 Sale Of Assets 1,997,537 2,701,837 2,316,495 8,469,982 993,389 813,389 Insurance Recoveries 7,520 - - - - - Loans 2,081,860 3,312,749 2,339,448 1,077,412 1,435,038 1,166,150 Other Financial Sources 6,776,937 26,129,559 12,522,716 19,024,282 18,615,427 15,433,429 Total Budgetary Revenues 173,662,574$ 172,180,871$ 153,074,089$ 168,500,811$ 163,119,803$ 153,822,031$ Non-Budgetary Fund Revenues Capital Project Funds -$ 83$ 100,760$ -$ -$ -$ Internal Service Funds 17,201,953 17,136,763 17,812,864 18,488,924 18,833,397 19,443,628 Total Non-Budgetary Revenues 17,201,953$ 17,136,846$ 17,913,624$ 18,488,924$ 18,833,397$ 19,443,628$ Total Revenues - All Funds 190,864,527$ 189,317,717$ 170,987,713$ 186,989,735$ 181,953,200$ 173,265,658$ Property Taxes 34% TIF Revenues 1% Other City Taxes 2% Licenses, Permits, & Fees 2% Use Of Money And Property 1% Intergovernmental 20% Charges For Fees And Services 25% Miscellaneous 4% Other Financial Sources 11% Budgetary Fund Revenues by Type 95 2013 Actual 2014 Actual 2015 Actual 2016 Revised 2017 Budget 2018 Projected Budgetary Fund Expenditures General Fund 10** General Fund 44,405,272$ 49,786,353$ 49,320,669$ 54,180,253$ 54,585,584$ 55,190,457$ Special Revenue Funds 2100 Community Dev Block Grant 1,453,301 1,069,301 535,735 1,711,569 719,713 659,686 2110 HOME 741,437 679,030 387,664 1,145,121 428,108 437,077 2200 Road Use Tax Fund 5,091,336 4,701,997 5,563,553 5,919,223 5,969,763 6,112,960 2300 Other Shared Revenue 2,421,381 753,426 129,831 1,459,187 - - 2310 Energy Eff & Cons Block Grant 90,507 - - - - - 2315 UniverCity Neighborhood Pship 950,383 (547) - - - - 2350 Metro Planning Org of Johnson Co 643,917 674,335 541,601 610,325 616,729 633,797 2400 Employee Benefits 616,602 714,090 976,606 1,091,539 1,212,865 1,237,670 2500 Affordable Housing - - - - - - 2510 Peninsula Apartments 55,036 50,662 59,957 48,206 56,879 58,669 26** Tax Increment Financing 7,098 145,319 18,670 42,500 42,500 292,500 2820 SSMID-Downtown District 277,672 277,395 296,141 294,092 321,151 321,151 Debt Service Fund 5*** Debt Service 19,170,582 13,160,156 17,208,781 15,210,235 15,146,227 12,421,058 Permanent Funds 6001 Perpetual Care - - - - - - Enterprise Funds 710* Parking 3,770,254 3,758,909 11,228,816 3,395,921 3,490,001 4,673,948 715* Mass Transit 6,155,701 7,080,024 6,556,267 7,250,374 10,251,640 7,068,055 720* Wastewater 11,523,353 9,916,268 10,384,032 10,644,078 10,593,521 10,825,935 730* Water 12,624,784 7,728,440 7,646,828 8,606,087 8,558,937 8,706,572 7400 Refuse Collection 2,929,934 2,886,776 2,922,269 2,975,446 3,142,730 3,219,084 750* Landfill 4,142,885 4,314,300 4,677,884 4,699,796 4,505,413 4,657,082 7600 Airport 321,256 363,552 365,460 346,072 372,709 380,517 7700 Stormwater 695,405 482,255 1,095,239 793,193 624,077 639,018 780* Cable Television 662,800 747,541 687,397 - - - 79** Housing Authority 7,644,701 7,614,681 7,730,524 8,217,730 7,655,761 8,818,079 Capital Project Funds Governmental Projects 21,665,402 17,042,914 24,859,198 56,597,763 35,493,295 25,264,056 Enterprise Projects 39,151,506 20,313,054 6,485,716 14,450,028 4,517,923 5,675,040 Total Budgetary Expenditures 187,212,505$ 154,260,231$ 159,678,838$ 199,688,738$ 168,305,526$ 157,292,408$ Non-Budgetary Funds Expenditures Capital Project Funds Internal Service Projects -$ 60,266$ 62,526$ 465,596$ -$ -$ Internal Service Funds 810* Equipment 5,149,268 4,511,328 5,194,488 5,990,748 4,809,294 4,816,036 8200 Risk Management 2,474,803 1,106,268 1,435,706 1,329,373 1,571,941 1,605,362 830* Information Technology 1,746,003 1,990,743 1,786,707 2,118,404 2,108,294 2,151,432 8400 Central Services 206,049 281,955 308,846 315,258 251,840 264,475 8500 Health Insurance Reserves 5,931,135 7,465,001 7,285,127 7,880,283 8,002,151 8,402,259 8600 Dental Insurance Reserves 322,709 344,693 354,318 359,275 375,896 387,173 Total Non-Budgetary Expenditures 15,829,967$ 15,760,254$ 16,427,718$ 18,458,937$ 17,119,416$ 17,626,737$ Total Expenditures - All Funds 203,042,472$ 170,020,485$ 176,106,556$ 218,147,675$ 185,424,942$ 174,919,146$ City of Iowa City All Funds Expenditures by Fund 96 2013 Actual 2014 Actual 2015 Actual 2016 Revised 2017 Budget 2018 Projected Budgetary Funds Expenditures City Council 103,002$ 123,298$ 97,273$ 121,412$ 109,426$ 112,171$ City Clerk 489,167 533,845 518,724 576,888 536,351 611,768 City Attorney 654,800 676,519 690,901 712,939 738,002 759,683 City Manager 2,131,556 2,248,213 2,492,620 2,339,031 2,522,542 2,540,286 Finance 23,355,933 17,350,070 21,937,188 20,359,031 20,603,041 18,008,101 Police 11,443,807 12,248,973 12,389,622 13,015,803 13,313,328 13,649,571 Fire 7,093,507 7,401,786 7,598,771 7,795,901 7,876,883 8,113,583 Parks & Recreation 7,168,745 7,382,727 7,628,887 8,192,788 8,079,337 8,243,208 Library 5,692,845 5,877,520 5,908,777 6,280,211 6,347,022 6,607,368 Senior Center 840,519 825,124 834,813 937,254 954,090 936,626 Neighborhood & Dvlpmnt Services 18,920,206 19,860,768 16,658,430 21,862,030 16,733,180 17,498,520 Public Works 31,181,478 23,971,859 25,827,222 27,780,050 28,064,143 28,626,309 Transportation & Resource Mgmt 16,998,774 18,040,009 25,385,236 18,321,537 22,044,254 20,265,601 Airport 321,256 363,552 365,460 346,072 372,709 380,517 Governmental Projects 21,665,402 17,042,914 24,859,198 56,597,763 35,493,295 25,264,056 Enterprise Projects 39,151,506 20,313,054 6,485,716 14,450,028 4,517,923 5,675,040 Total Budgetary Expenditures 187,212,505$ 154,260,231$ 159,678,838$ 199,688,738$ 168,305,526$ 157,292,408$ Non-Budgetary Funds Expenditures Internal Service Projects -$ 60,266$ 62,526$ 465,596$ -$ -$ Finance 10,680,699 11,188,660 11,170,704 12,002,593 12,310,122 12,810,702 Public Works 5,149,268 4,511,328 5,194,488 5,990,748 4,809,294 4,816,036 Total Non-Budgetary Expenditures 15,829,967$ 15,760,254$ 16,427,718$ 18,458,937$ 17,119,416$ 17,626,737$ Total Expenditures - All Funds 203,042,472$ 170,020,485$ 176,106,556$ 218,147,675$ 185,424,942$ 174,919,146$ City of Iowa City All Funds Expenditures by Department City Council 0% City Clerk 1% City Attorney 1% City Manager 2% Finance 16% Police 10% Fire 6% Parks & Recreation 6% Library 5% Senior Center 1% Neighborhood & Dvlpmnt Services 13% Public Works 22% Transportation & Resource Mgmt 17% Airport 0% Budgetary Fund Expenditures by Department (excluding Capital Projects) 97 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 1,776,627$ 316,946$ 16,805,554$ 160,052$ 3,232,477$ 22,291,656$ Special Revenue Funds: Empl Benefits Levy 8,992,897 396,370 9,389,267 Road Use Tax 78,624 204,487 2,809,188 3,092,299 Transfers from TIF Districts 3,261 20,714 718,415 742,390 Enterprise Funds: From Parking Operations 550,000 221,437 5,500,000 6,271,437 From Transit Operations 50,000 165,651 215,651 From Wastewater Operations 1,950,000 4,488,036 6,438,036 From Water Operations 1,815,275 306,800 2,010,716 4,132,791 From Landfill Operations 1,183,000 1,450,327 2,633,327 From Airport Operations 100,000 100,000 From Storm Water Operations 914,279 914,279 From Broadband 1,571,324 1,571,324 From IC Housing Authority 45,184 45,184 Capital Project Funds 100,000 200,000 300,000 Internal Service Funds: From Equipment 40,000 40,000 From Info. Technology 50,000 50,000 Total Transfers In:12,467,917$ 917,803$ -$ 26,388,010$ 1,185,267$ -$ 5,269,892$ 11,998,752$ 58,227,641$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 1,776,627$ 9,071,521$ 3,261$ 1,616,508$ 12,467,917$ Road Use Tax Fund 396,370 396,370 Other Special Revenue Funds 316,946 204,487 521,433 Debt Service Fund 160,052 718,415 306,800 1,185,267 Enterprise Funds 3,232,477 200,000 1,837,415 5,269,892 Debt Service Reserves 11,998,752 11,998,752 Capital Project Funding 16,805,554 2,809,188 20,714 100,000 90,000 6,562,554 26,388,010 Total Transfers Out:22,291,656$ 12,481,566$ 742,390$ 300,000$ -$ 90,000$ 22,322,029$ -$ 58,227,641$ Transfers In Transfers Out City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2016 98 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 74,616$ 9,795,644$ 60,052$ 3,385,673$ 13,388,407$ Special Revenue Funds: Empl Benefits Levy 9,095,431 330,600 9,426,031 Road Use Tax 74,312 215,742 2,372,000 2,662,054 Transfers from TIF Districts 772,493 31,324 1,206,230 2,010,047 Affordable Housing 1,000,000 1,000,000 Enterprise Funds: From Parking Operations 400,000 228,364 628,364 From Transit Operations 50,000 136,000 186,000 From Wastewater Operations 2,500,000 4,431,246 6,931,246 From Water Operations 1,116,225 300,900 2,020,178 3,437,303 From Landfill Operations 800,000 865,844 1,665,844 From Airport Operations 270,800 270,800 From Storm Water Operations 615,000 615,000 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 From Info. Technology 500,000 500,000 Total Transfers In:10,060,745$ 620,958$ -$ 20,550,993$ 1,567,182$ -$ 4,840,881$ 6,451,424$ 44,092,183$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 9,169,743$ 772,493$ 46,087 10,060,745$ Road Use Tax Fund 330,600 330,600 Other Special Revenue Funds 74,616 215,742 290,358 Debt Service Fund 60,052 1,206,230 300,900 1,567,182 Enterprise Funds 3,385,673 225,000 1,230,208 4,840,881 Debt Service Reserves 6,451,424 6,451,424 Capital Project Funding 9,795,644 3,372,000 31,324 1,600,000 5,752,025 20,550,993 Total Transfers Out:13,388,407$ 13,088,085$ 2,010,047$ 225,000$ -$ 1,600,000$ 13,780,644$ -$ 44,092,183$ City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2017 Transfers In Transfers Out 99 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 82,659 1,433,049$ 60,052$ 3,393,475$ 5,041,657$ Special Revenue Funds: Empl Benefits Levy 9,095,431 330,600 9,426,031 Road Use Tax 74,312 215,742 3,147,000 3,437,054 Transfers from TIF Districts 750,000 1,097,189 1,847,189 Enterprise Funds: From Parking Operations 570,000 235,310 729,112 1,534,422 From Transit Operations 1,000,000 136,000 1,136,000 From Wastewater Operations 3,000,000 4,334,830 7,334,830 From Water Operations 802,100 2,016,628 2,818,728 From Refuse Operations 700,000 700,000 From Landfill Operations 865,844 865,844 From Airport Operations 308,830 308,830 From Storm Water Operations 890,000 890,000 From IC Housing Authority 47,009 47,009 Capital Project Funds 225,000 225,000 Internal Service Funds: From Equipment 1,000,000 1,000,000 Total Transfers In:10,039,174$ 629,001$ -$ 12,850,979$ 1,157,241$ -$ 4,855,629$ 7,080,570$ 36,612,594$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 9,169,743$ 750,000$ 47,009$ 10,039,174$ Road Use Tax Fund 330,600 330,600 Other Special Revenue Funds 82,659 215,742 298,401 Debt Service Fund 60,052 1,097,189 1,157,241 Enterprise Funds 3,393,475 225,000 1,237,154 4,855,629 Debt Service Reserves 7,080,570 7,080,570 Capital Project Funding 1,433,049 3,097,000 1,000,000 7,270,930 12,800,979 Total Transfers Out:5,041,657$ 12,813,085$ 1,847,189$ 225,000$ -$ 1,000,000$ 15,635,663$ -$ 36,562,594$ City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2018 Transfers In Transfers Out 100 2011 Adopted 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted Change in FTEs FY2016- 2017 Budgetary Funds General Fund City Council 7.00 7.00 7.00 7.00 7.00 7.00 7.00 - City Clerk 4.00 4.00 4.00 4.00 4.00 4.00 4.00 - City Attorney 5.60 5.60 5.60 5.60 5.60 5.50 5.50 - City Manager: City Manager 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Communications Office 3.50 4.00 2.00 3.00 3.00 7.50 7.50 - Human Resources 4.00 4.00 4.00 3.00 3.00 3.00 3.00 - Human Rights 2.50 2.50 2.00 2.00 2.00 2.00 2.00 - Finance: Finance Adminstration 2.86 2.65 2.65 3.65 3.15 3.15 3.15 - Accounting 7.00 8.00 8.00 8.00 7.00 7.60 7.60 - Purchasing (1)4.00 4.00 3.94 3.44 3.44 3.44 3.50 0.06 Revenue 7.88 7.88 7.88 7.88 7.88 7.88 7.88 - Tort Liability 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Disaster Assistance 0.40 0.40 0.40 0.38 - - - - Police: Police Administration (2)5.00 5.00 5.00 5.00 5.00 5.00 6.00 1.00 Police Administrative Services (3)18.00 18.00 18.00 20.00 20.00 20.00 19.00 (1.00) Police Field Operations 81.00 80.00 80.00 80.00 80.00 80.00 80.00 - Fire: Fire Administration 4.00 3.00 4.00 4.00 3.00 3.00 3.00 - Fire Emergency Operations 59.00 59.00 59.00 59.00 59.00 59.00 59.00 - Fire Prevention 2.00 2.00 1.00 1.00 1.00 1.00 1.00 - Fire Training 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 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 2.00 2.00 - Government Buildings (4)4.96 4.83 4.83 4.83 4.83 5.33 4.33 (1.00) Recreation (4)15.42 15.42 15.42 15.42 15.42 14.42 15.42 1.00 Park Maintenance Administration 2.00 2.00 2.00 2.00 2.00 1.00 1.00 - Park Maintenance Operations (5)11.00 11.00 11.00 11.00 11.00 12.00 15.00 3.00 Forestry 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - CBD Maintenance Operations (5)3.00 3.00 3.00 3.00 3.00 3.00 - (3.00) Cemetery Operations 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Library: General Library (6)42.39 42.89 42.88 42.38 42.38 42.27 43.67 1.40 Library Board Controlled Funds 0.75 0.75 0.75 1.25 1.25 0.50 0.50 - Library Foundation Office - - - 2.00 2.00 2.00 2.00 - Senior Center Administrations (7)6.31 6.50 6.50 6.50 6.50 6.50 7.00 0.50 Neighborhood & Dvlpmnt Services: Neighborhood & Dvlpmnt Admin 2.55 2.55 2.55 2.55 2.55 1.55 1.55 - Sustainability Services - - - - 1.00 1.00 - Community Development (8)1.05 0.85 1.20 1.75 1.75 1.55 3.63 2.08 Economic Development (9)1.00 1.00 1.00 1.00 1.00 2.00 1.00 (1.00) Urban Planning 3.50 3.50 2.50 2.50 2.50 3.50 3.50 - Building Inspection 7.80 7.80 7.80 6.30 6.30 7.30 7.30 - Neighborhood Services (8)1.00 1.00 1.00 1.00 1.00 1.05 1.95 0.90 Housing Inspection (8)5.75 5.75 5.75 5.25 5.25 5.55 6.20 0.65 Human Services (8)- - 0.15 0.15 0.15 0.15 - (0.15) Public Works: Public Works Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Engineering Services (10)12.10 12.10 12.10 12.10 12.10 12.00 16.00 4.00 City of Iowa City Personnel Full-Time Equivalents Last Seven Years 101 2011 Adopted 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted Change in FTEs FY2016- 2017 City of Iowa City Personnel Full-Time Equivalents Last Seven Years Transportation & Resource Mgmt: Transportation & Resource Admin (11)- - - - - - 2.00 2.00 CBD Maintenance Operations (11)- - - - - - 1.00 1.00 Mass Transit 56.25 56.25 - - - - - - Sub-total General Fund 411.57 411.22 351.90 354.93 352.05 356.74 368.18 11.44 Special Revenue Funds Community Development Block Grant (8)2.88 2.88 2.63 2.48 2.48 2.38 - (2.38) HOME Program (8)0.95 0.95 0.70 0.50 0.50 0.45 - (0.45) Road Use Tax: Traffic Engineering (12-a)4.15 4.15 4.15 4.15 4.15 3.90 4.50 0.60 Streets System Maintenance (12-a)25.50 25.50 25.50 25.50 25.50 25.25 25.50 0.25 Other Shared Revenues 1.60 1.60 1.60 1.62 - - - - UniverCity Neighborhood Partnership - 0.20 0.20 - - - - - Metro Planning Org of Johnson Co 6.60 6.60 5.60 5.60 5.60 4.70 4.70 - Employee Benefits 0.26 0.55 0.55 0.55 0.55 0.55 0.55 - Sub-total Special Revenue Funds 41.94 42.43 40.93 40.40 38.78 37.23 35.25 (1.98) Enterprise Funds Parking (12-b)32.75 32.75 29.25 26.25 26.25 23.13 21.63 (1.50) Mass Transit (12-b)- - 51.75 51.25 51.25 51.13 50.63 (0.50) Wastewater (12-c)25.60 25.40 25.40 24.40 24.65 24.65 25.40 0.75 Water (13)32.75 32.75 32.75 31.75 32.00 32.00 31.75 (0.25) Refuse Collection (12-d)20.35 20.35 20.35 19.35 19.35 17.85 17.50 (0.35) Landfill (12-e)15.50 17.50 17.50 16.50 16.50 15.50 14.00 (1.50) Airport Operations 1.75 1.75 1.00 1.00 1.00 1.00 1.00 - Storm Water (13)1.90 2.10 2.10 2.10 2.60 2.60 2.10 (0.50) Cable Television 6.69 6.63 6.63 6.63 5.63 - - - Housing Authority (14)13.25 13.25 13.18 12.19 10.19 10.19 9.60 (0.59) Sub-total Enterprise Funds 150.54 152.48 199.91 191.42 189.42 178.05 173.61 (4.44) Capital Project Funds ERP Software-Finances & HR/Payroll 1.00 1.00 1.00 1.00 - - - - Fire Station #4 1.00 1.00 - - - - - - Iowa City Gateway Project (10)- 1.00 1.00 1.00 1.00 1.00 - (1.00) 420th Street Industrial Park 1.00 1.00 - - - - - - West Side Levee Project (10)- - 1.00 1.00 1.00 1.00 - (1.00) Rocky Shore Lift Station Project (10)- - - - - 2.00 - (2.00) S Wastewater Plant Expansion - 1.00 3.00 3.00 3.00 - - - Sub-total Capital Project Funds 3.00 5.00 6.00 6.00 5.00 4.00 - (4.00) Total Budgetary Funds 607.05 611.13 598.74 592.75 585.25 576.02 577.04 1.03 Non-Budgetary Funds Internal Service Funds Equipment 11.26 11.26 10.75 10.75 10.75 10.75 10.75 - Risk Management 2.01 1.80 1.80 1.80 1.80 1.80 1.80 - Information Technology Services (1)11.30 11.80 10.86 9.86 9.86 9.86 9.80 (0.06) Central Services 0.75 0.75 0.76 0.50 0.50 0.50 0.50 - Sub-total Internal Service Funds 25.32 25.61 24.17 22.91 22.91 22.91 22.85 (0.06) Agency Funds Library Foundation Office 1.00 1.00 1.00 - - - - - Sub-total Agency Funds 1.00 1.00 1.00 - - - - - Total Non-Budgetary Funds 26.32 26.61 25.17 22.91 22.91 22.91 22.85 (0.06) Total Full-Time Equivalents 633.37 637.74 623.91 615.66 608.16 598.93 599.89 0.96 102 (1) The Buyer I position in Purchasing Division will no longer be allocated 0.06 of a FTE to the ITS Operations. (2) The Police Department added 1.00 FTE for a CSO/Community Outreach Assistant. (3) The police records staff was reorganized in the FY 2017 budget. This reorganization resulted in the elimination of the 1.0 FTE Records Supervisor position. Also, 2.00 FTE Police Records Clerks and 2.00 FTE Senior Police Records Clerks were reclassified to 4.00 FTE Police Records Technicians. (4) There was a restructuring of the custodian and maintenance worker positions in FY 2017. As a result of this restructuring, a 1.0 FTE Custodian moved into the Recreation division in FY 2017 budget from the Parks & Recreation Administration division – Government Buildings activity. The restructuring of these positions caused a number of the Maintenance Worker positions to have title/grade changes. (5) The 1.0 FTE Maintenance Worker II and 1.0 FTE Senior Maintenance Worker that were in the CBD Maintenance Operations were moved into Park Maintenance Operations. The other 1.0 FTE Maintenance Worker II that was in the CBD Maintenance Operations shifted to Transportation & Resource Management Administration division. There was a new 1.0 FTE Maintenance Worker I added to Park Maintenance Operations. (6) A 0.50 FTE Library Assistant III position was reduced to a 0.50 FTE Library Assistant I position in the Library Controlled Funds activity in the FY 2017 budget. With the launch of the bookmobile, the Library will add a 1.00 FTE Library Assistant III position and also increase a 0.60 FTE Library Assistant III to a 1.00 FTE Library Assistant III. (7) A 0.50 FTE Development Specialist that would focus exclusively on fundraising is new for the FY 2017 budget. They would be involved with volunteer coordination, training, and oversight, and work in cooperation with the Coordinator to accomplish all areas of fundraising. (8) There are no overall staff increases or decreases in the Neighborhood Services division. There has been a change to how the FTEs are being allocated. No FTE’s are now being allocated directly to CDBG and HOME activities in FY 2017. Employees that work on these programs will be billed to the programs for their actual time in lieu of FTE allocations. Estimates of these billed costs are based upon the available administrative funding in the program and are reflected in the programs’ expenditure totals. Also, there was a 0.25 FTE Housing Assistant position and 0.40 FTE Building Inspector position that were re-allocated from the Housing Authority enterprise fund budget to the Housing Inspections budget. (9) The departure of the Economic Development Administrator and the elimination of the position eliminated 1.0 FTE. (10) The 4.0 FTE Special Projects positions are being moved from the Capital Projects Fund to the Engineering Service activity in FY 2016. (11) The 3.0 FTE in the FY 2017 budget comes from moving the of 1.0 FTE Maintenance Worker II from the CBD Maintenance Operations that was in the Parks and Recreation Department and the 1.0 FTE Transportation & Resource Management Director and 1.0 FTE Associate Director that were in the Parking and Transit enterprise fund budgets into this newly created division. (12) During FY 2016, the Public Works and Transportation Services departments went through a re-organization. Oversight of the Refuse Collection, Landfill, and Recycling Operations moved from the Public Works department to the Transportation Services and was then renamed the Transportation and Resource Management department. Those changes will take effect in FY 2017. (a) This resulted in changes to staffing levels as the 0.35 FTE for the Streets/Solid Waste Superintendent and the 0.50 FTE Clerk/Typist are being moved entirely to the Streets Operations budget in the Road Use Tax Fund and out of the Refuse Administration budget. These staffing changes added 0.60 FTE to the Traffic Engineering activity and 0.25 FTE to the Streets System Maintenance activity for a total increase of 0.85 FTE in the Streets Operations. (b) This resulted in changes to the staffing levels in the Parking Operations and Transit Operations as the 0.50 FTE for the Transportation and Resource Management Director and the 0.50 FTE for the Associate Director are being moved entirely to the Transportation & Resource Management Administration budget in the General Fund and out of the Parking Administration budget. Also, changed was a restructuring of the Customer Service Representative positions in the Parking and Transit funds. The result of this change is that the Customer Service Representatives in the Parking On-street Operations budget decreased from 1.50 FTE to 1.00 FTE and moved to the Parking Administration budget and the Customer Service Representative in the Transit Administration budget increased from 0.50 FTE to 1.00 FTE. (c) This resulted in changes to staffing levels as the 0.50 FTE for the Wastewater Superintendent and the 0.50 FTE Senior Clerk/Typist are being moved entirely to the Wastewater Fund budget and out of the Landfill Administration budget. Also, the 0.25 FTE Project Support Assistant position was eliminated. (d) This resulted in changes to staffing levels as the 0.35 FTE for the Streets/Solid Waste Superintendent and the 0.50 FTE Clerk/Typist are being moved entirely to the Streets Operations budget in the Road Use Tax Fund and out of the Refuse Administration budget. Also, changed was a restructuring of the Clerk positions in the Refuse and Landfill funds. The result of this change is that the Recycle Clerk in the Landfill Operations was replaced with a Customer Service Representative that is now split 50/50 between the Landfill Administration and the Refuse Administration activities. (e) This resulted in changes to staffing levels as the 0.50 FTE for the Wastewater Superintendent and the 0.50 FTE Senior Clerk/Typist are being moved entirely to the Wastewater Fund budget and out of the Landfill Administration budget. Also, changed was a restructuring of the Clerk positions in the Refuse and Landfill funds. The result of this change is that the Recycle Clerk in the Landfill Operations was replaced with a Customer Service Representative that is now split 50/50 between the Landfill Administration and the Refuse Administration activities. In the Landfill Operations activity budget, the 1.00 FTE Senior Maintenance Worker position and the 2.00 FTE Maintenance Worker III positions were reclassified as Maintenance Worker I positions in FY 2017. (13) The 1.00 FTE Project Support Assistant position is being eliminated. There was 0.25 FTE in the Wastewater and Water enterprise funds and 0.50 FTE in the Storm Water enterprise fund. (14) The Section 8 Coordinator was increased from a 0.94 FTE position to a 1.00 FTE position. Also, the allocations for the Building Inspector (1.00 FTE) and Housing Assistant (0.25 FTE) positions that were partially allocated to both the Housing Voucher Program and the Public Housing Program were re-allocated so that only 0.60 FTE of the Building Inspector is now being allocated to the Housing Authority and none of the Housing Assistant is now being allocated to the Housing Authority. The 0.65 FTE from those two positions have been re-allocated to the Housing Inspection activity in the General Fund. City of Iowa City Personnel Full-Time Equivalents Last Seven Years 103 0 100 200 300 400 500 600 700 2011 Adopted 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted City of Iowa City FTE Summary by Fund Type Last Seven Years General Fund Special Revenue Funds Capital Projects Funds Enterprise Funds Internal Service Funds Agency Funds 104 GENERAL FUND SUMMARY Fund Summary Assigned, Committed & Restricted Fund Balance Revenues Expenditures Division Summaries F Y 2 0 1 7 106 Revenues & Other Financing Sources 2015 Actual 2016 Revised 2017 Budget 2018 Projected Property Taxes 29,421,531$ 29,804,437$ 31,739,199$ 31,739,199$ Other City Taxes 2,487,767 2,428,855 2,430,717 2,430,717 Licenses And Permits 1,805,901 2,235,526 2,450,882 2,450,882 Use Of Money And Property 800,227 556,656 706,673 706,673 Intergovernmental 3,519,060 3,801,259 3,655,921 3,625,813 Charges For Fees And Services 1,509,496 1,277,691 1,358,601 1,358,601 Miscellaneous 4,446,754 5,082,272 5,695,083 5,749,028 Other Financial Sources 2,762,834 3,427,613 2,007,295 1,647,295 Sub-total Revenues & Other Financing Sources (excluding Transfers In):46,753,570 48,614,309 50,044,371 49,708,208 Transfers In 10,642,456 12,467,917 10,060,745 10,039,174 Total Revenues, Other Financing Sources, & Transfers In 57,396,026$ 61,082,226$ 60,105,116$ 59,747,382$ 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 Fiscal Year 2017, with revenue and expenditures projected at $60.1 and $68.0 million, respectively. The excess amount of expenditures is a transfer from local option sales tax funds of $8.3 million to the Capital Projects Fund for the Iowa City Gateway Project (Dubuque Street) and is out of restricted fund balance. In Fiscal Year 2016, 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 Revenues 107 1. Property Taxes - Property tax revenue of $31.7 million is the primary funding source for General Fund operations, providing approximately 64% of total revenue, excluding transfers in, in Fiscal Year 2017. The Fiscal Year 2017 budget is an increase of 6.5% of the Fiscal Year 2016 revised budget of $29.8 million and there is an average increase of 3.5% over the last five years. These totals do not include the transfer-in of the Employee Benefits property tax levy from the Employee Benefits Fund. There are a number of factors which determine the City’s tax levy each year: property valuations by class, the state’s annual Assessment Limitation Order (rollback), TIF district 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 6.8% in revaluation years and 2.3% in non-revaluation years. Valuations reported by the Johnson County Auditor’s office for January 1, 2015 served as the basis for determining property tax revenue in Fiscal Year 2017. Their report indicates an 8.1% increase in total assessed value in the last year, from $4.95 billion to $5.35 billion. 108 Assessment Limitation Order / Rollback - The State of Iowa has a statutory growth limitation of three percent (3%) annually on taxable residential property valuations. Each year, the Department of Revenue’s Assessment Limitation Order sets a ‘rollback’ value by class which, when applied, determines taxable valuations. The growth restriction is applied to the residential valuations, limiting the growth percentage in taxable value to agricultural valuations. In other words, the percentage change in taxable valuations for urban residential property each year is limited to either three percent (3%) or the growth in agricultural property, whichever is lower. Growth restrictions and rollbacks for current and future years were changed with state legislation in 2013 with Iowa Senate File 295; the resulting reduction in City revenue will be monitored and started with Fiscal Year 2015 taxable valuation. The growth limitation of three percent (3%) started in Fiscal Year 2015 was a decrease from four percent (4%) annually on taxable residential and agricultural property valuations. In Fiscal Year 2015 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 Fiscal Year 2016 and the backfill amount will be locked at the Fiscal Year 2017 amounts going forward. In Fiscal Year 2017 there is a new property class of multi-residential that has a rollback of eighty-six and quarter percent (86.25%) and will lower to eighty-two and a half percent (82.5%) in Fiscal Year 2018. The following graph illustrates the impact of the rollback on taxable valuations. In Fiscal Year 2008 the rollback exempted $1.5 billion of Iowa City’s assessed valuation. In Fiscal Year 2017 the rollback will exempt $1.9 billion of assessed valuations. The residential and agricultural rollbacks for Fiscal Year 2017 are 55.6259% and 46.1068%, respectively, compared to Fiscal Year 2016 rollbacks of 55.7335% and 44.7021%, respectively. Also, in Fiscal Year 2017 the commercial, industrial, and railroad rollback will exempt additional amounts of commercial, industrial, and railroad assessed valuations are 90%, which is the same as Fiscal Year 2016. The multi-residential rollback will exempt additional amounts of assessed valuations in Fiscal Year 2017 with a rate of 86.25%. 109 2. Other City Taxes - This category, estimated at $2.4 million in Fiscal Year 2017, includes Hotel Motel Taxes of $1,057,000, $432,000 in gas and electric excise taxes, and $902,000 in utility franchise taxes. The Fiscal Year 2017 budget is an increase of 0.1% of the Fiscal Year 2016 revised budget of $2.4 million and there is an average decrease of 18.1% 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 $1,057,000 in Fiscal Year 2017, 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 gas and electric utility property valuations. The calculated difference is required to establish the General Property Tax Equivalents which is the basis of the Iowa Department of Revenue distribution formula. 110 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 $902,000 estimate for Fiscal Year 2017, approximately $609,000 will remain in the City’s general fund for maintenance of the right-of-way and operational costs associated with Fire Station #4. The remaining $293,000 is for recurring capital improvement projects (CIP) in the right of way. 3. Licenses & Permits - This category consists of revenue received for building and rental housing permits/inspections, franchise fees, plumbing license and taxi license fees; beer, liquor and cigarette permit/license fees (state regulated), sign permits, burial permits, animal licensing and some miscellaneous fees. Fiscal Year 2017 budget for Licenses and Permits is estimated at $2.5 million. The Fiscal Year 2017 revenue is an increase of 9.6% of the Fiscal Year 2016 revised budget of $2.2 million and there is an average increase of 14.3% over the last five years. These increases 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 Fiscal Year 2016. 4. Use of Money & Property - This revenue source consists of interest income and rents and is budgeted at $707,000 for Fiscal Year 2017. The Fiscal Year 2017 budget is an increase of 27.0% of the Fiscal Year 2016 revised budget of $557,000; however, there is an average decrease of 6.6% over the last five years. The increase from the Fiscal Year 2016 estimate is from an increase in estimated interest income; the average decrease over the last five years is a result of moving of transit operations into an enterprise fund in Fiscal Year 2013. 5. Intergovernmental - This revenue category includes state and federal grants, 28-E agreements, and contracts with local governmental entities. Intergovernmental revenue is budgeted at $3.7 million in Fiscal Year 2017. The Fiscal Year 2017 budget is a decrease of 3.8% of the Fiscal Year 2016 revised budget of $3.8 million and there is an average decrease of 3.4% over the last five years. The decrease from the Fiscal Year 2016 amount is from estimates in the property tax credits from property tax backfill from the state and the average decrease is a result of moving the transit operations into an enterprise fund in Fiscal Year 2013. 111 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 $1.75 million in Fiscal Year 2017, with $1.4 million receipted into the General Fund. The remainder is deposited into the employee benefits fund as reimbursement for a percentage of Fire employee benefits and into the capital projects fund as reimbursements for a percentage of Fire capital assets. FY2015 FY2016 FY2017 FY2018 Intergovernmental Funding Actual Revised Budget Projected Local Governmental: 28E Agreements Coralville, Johnson County & Other Governments - Animal Services 234,105$ 218,550$ 225,985$ 225,985$ IC Comm. Schools - Mercer Pool 98,250 91,633 99,000 99,000 County, Univ Heights, Hills - Library 435,601 466,491 461,333 466,225 Johnson County - Senior Center 59,224 59,224 59,224 59,224 Downtown District - Police Department 10,000 10,000 10,000 10,000 University Heights - Fire Department - - 30,000 30,000 Local Governmental Revenue:837,180 845,898 885,542 890,434 State Revenue: Public Safety Grants 186,715 194,103 233,640 233,640 University of Iowa - Fire Protection 1,330,770 1,397,715 1,375,000 1,375,000 University of Iowa - NDS Analysis - - 35,000 - Operating Grants 84,126 90,067 89,743 89,743 Property Tax Credits 681,436 1,256,102 986,598 986,598 Other State Grants 14,650 - - - State Disaster Assistance 28,553 - - - Total State Revenue:2,326,250 2,937,987 2,719,981 2,684,981 Federal Revenue: Public Safety Grants 130,575 17,374 50,398 50,398 FEMA Assistance / Reimbursements 225,055 - - - Total Federal Revenue:355,630 17,374 50,398 50,398 Total - Intergovernmental Funding: 3,519,060$ 3,801,259$ 3,655,921$ 3,625,813$ 6. Charges for Fees and Services – These revenues are for direct fees and charges for the use of a City service, facility, or program. Divisions with fee-based services include: Parks and Recreation, Police (special events, contracted services), Fire (inspections), Housing & Building Inspection Services, Animal Care, and Cemetery services. Charges for Fees and Services are budgeted at $1.4 million in Fiscal Year 2017. The Fiscal Year 2017 revenue is an increase of 6.3% of the Fiscal Year 2016 revised budget of $1.3 million; however, there is an average decrease of 9.1% over the last five years. The increase from the Fiscal Year 2016 estimate is due to the increase in the estimates in the building and development fees; the average decrease is from moving the transit operations into an enterprise fund in Fiscal Year 2013. 7. Miscellaneous - Miscellaneous revenue is budgeted at $5.7 million in Fiscal Year 2017. This 112 category includes a variety of revenue sources, including parking fines ($370,000), magistrate court fines and surcharges related to code enforcement ($301,000) and library fines ($160,000). Also included within this category are internal chargebacks of $4.0 million to the City’s capital project funds and proprietary funds for services rendered by administrative divisions. The Fiscal Year 2017 revenue is an increase of 12.1% of the Fiscal Year 2016 revised budget of $5.1 million and there is an average increase of 5.6% over the last five years. The increase from the Fiscal Year 2016 and the average increase amounts are due to the administrative chargebacks for the Transportation & Resources Management Administration division that are starting in Fiscal Year 2017 and the Engineering Division that are starting in Fiscal Year 2016. 8. Other Financing Sources – Other financing sources include a limited number of special transactions that are used to account for non-operating revenues/receipts such as the proceeds from a loan or the sale of an asset. Other Financing Sources are budgeted at $2.0 million in Fiscal Year 2017, which is a decrease of 41.4% from the revised budget in Fiscal Year 2016 of $3.4 million. The decrease is from an approximate $1.9 million that is from the sale of assets for homes in the UniverCity program. The UniverCity activity is budgeted at $1.8 million in Fiscal Year 2017, which consists of the proceeds from the sale of assets ($900,000) and loan proceeds from financial institutions ($900,000). There is an average increase of 44.2% over the last five years. The change is from moving the UniverCity program activity into the General Fund in Fiscal Year 2013. 9. Transfers In - includes an approximate $9.1 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 and expenditures. The category is budgeted at $10.1 million in Fiscal Year 2017. 113 B. General Fund Expenditures Expenditures &2015 2016 2017 2018 Transfers Out Actual Revised Budget Projected Personnel 34,881,306$ 37,444,399$ 39,114,449$ 40,338,729$ Services 8,534,211 9,169,920 9,720,849 9,799,404 Supplies 1,272,811 1,486,970 1,490,298 1,520,104 Capital Outlay 3,477,841 2,967,679 2,968,988 2,408,960 Debt Service 1,154,500 2,800,000 900,000 720,000 Contingency - 311,285 391,000 403,260 Sub-total Expenditures:49,320,669 54,180,253 54,585,584 55,190,457 Transfers Out 6,823,285 22,291,656 13,388,407 5,041,657 Total Expenditures & Transfers Out 56,143,954$ 76,471,909$ 67,973,991$ 60,232,114$ 114 1. Personnel - Personnel costs account for approximately 71.7% of budgeted expenditures (excluding transfers out) within the General Fund in Fiscal Year 2017. Employee benefit costs are discussed in greater detail in this document’s transmittal letter. 2. Services - Expenditures for services are budgeted at $9.7 million in Fiscal Year 2017. Initial projections were based on Fiscal Year 2015 actual expenditures and projected at 1.78% 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 each year, based on specific operating plans and projects, claims/loss history, trend analysis, and operations-specific needs, each year. The Services category also includes funding for initiatives such as Aid to Human Service Agencies, Community Event Funding, support to the Iowa City Coralville Convention & Visitors Bureau, and Community and Economic Development Assistance, as follows: $350,000 Aid to Human Service Agencies $363,900 Community Event / Program Funding $264,346 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 $1.5 million in Fiscal Year 2017. Individual items under $5,000 which is in line with the capitalization threshold utilized in the comprehensive annual financial report. 4. Capital Outlay – The general fund capital outlay is budgeted at $3.0 million in Fiscal Year 2017 and includes police vehicle replacements, library materials, operating equipment, UniverCity Properties, and building maintenance and improvements of $5,000 or greater. 5. Debt Service - This category is budgeted at $900,000 in Fiscal Year 2017. This consists from loan repayments to financial institutions that are from the homes sold in the UniverCity program 115 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 (.75%) of general fund expenditures (excluding transfers) - approximately $391,000 in Fiscal Year 2017. 7. Transfers Out - This category is budgeted at $13.4 million in Fiscal Year 2017. The majority of transfers out is the result of local option sales tax funds of $8.3 million to capital projects fund for the Iowa City Gateway Project (Dubuque Street) and transit property taxes of $3.3 million that is transferring into the transit fund. C. Fund Balance It is part of the City’s Financial Reserves policy that general fund’s unassigned fund balance not fall below twenty percent (20%) of total revenues and transfers in, 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 Fiscal Year 2013, $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 Fiscal Year 2014 and Fiscal Year 2015, $1.7 million and $1.3 million, respectively, of the unassigned balance was used to transfer into the City’s Emergency fund. Also, $1.7 million in Fiscal Year 2016 of unassigned balance will be used to transfer into the City’s Emergency fund. General Fund’s unassigned fund balance is relied upon to provide cash flow during the first quarter of the fiscal year as the majority of property taxes are not received until October/November. The following chart demonstrates how expenditures have exceeded receipts in the first three months over the past ten years. 3 Months @ Sept. 30 Receipts Expenditures Shortfall FY2016 11,380,173$ 15,661,322$ (4,281,149) 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) 116 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 46,294,999$ 44,499,871$ 47,793,327$ 49,045,399$ 33,655,716$ 25,786,841$ Revenues: Property Taxes 27,939,637$ 28,440,226$ 29,421,531$ 29,804,437$ 31,739,199$ 31,739,199$ Other City Taxes 10,536,839 2,947,501 2,487,767 2,428,855 2,430,717 2,430,717 Licenses And Permits 1,777,267 1,659,843 1,805,901 2,235,526 2,450,882 2,450,882 Use Of Money And Property 619,227 647,032 800,227 556,656 706,673 706,673 Intergovernmental 2,661,403 2,789,683 3,519,060 3,801,259 3,655,921 3,625,813 Charges For Fees And Services 1,469,628 1,357,363 1,509,496 1,277,691 1,358,601 1,358,601 Miscellaneous 4,484,836 4,502,885 4,446,754 5,082,272 5,695,083 5,749,028 Other Financial Sources 1,451,159 5,565,082 2,762,834 3,427,613 2,007,295 1,647,295 Sub-Total Revenues 50,939,996 47,909,615 46,753,570 48,614,309 50,044,371 49,708,208 Transfers In: Operating Transfers In 9,339,373 10,870,809 10,642,456 12,467,917 10,060,745 10,039,174 Sub-Total Transfers In 9,339,373 10,870,809 10,642,456 12,467,917 10,060,745 10,039,174 Total Revenues & Transfers In 60,279,369$ 58,780,424$ 57,396,026$ 61,082,226$ 60,105,116$ 59,747,382$ Expenditures by Department: City Council 103,002$ 123,298$ 97,273$ 121,412$ 109,426$ 112,171$ City Clerk 489,167 533,845 518,724 576,888 536,351 611,768 City Attorney 654,800 676,519 690,901 712,939 738,002 759,683 City Manager 1,468,756 1,500,672 1,805,223 2,339,031 2,522,542 2,540,286 Finance 3,568,749 3,475,824 3,751,801 4,057,257 4,243,949 4,349,374 Police 11,443,807 12,248,973 12,389,622 13,015,803 13,313,328 13,649,571 Fire 7,093,507 7,401,786 7,598,771 7,795,901 7,876,883 8,113,583 Parks and Recreation 7,168,745 7,382,727 7,628,887 8,192,788 8,079,337 8,243,208 Library 5,692,845 5,877,520 5,908,777 6,280,211 6,347,022 6,607,368 Senior Center 840,519 825,124 834,813 937,254 954,090 936,626 Neighborhood & Development Services 4,725,280 8,597,166 6,958,307 8,333,300 6,892,339 6,277,562 Public Works 1,156,093 1,142,899 1,137,570 1,817,469 2,317,845 2,341,825 Transportation & Resource Management - - - - 654,470 647,432 Sub-Total Expenditures 44,405,272 49,786,353 49,320,669 54,180,253 54,585,584 55,190,457 Transfers Out: Capital Project Fund 8,269,562 769,848 1,605,164 16,805,554 9,795,644 1,433,049 GO Bond Abatement 266,650 158,624 195,537 160,052 60,052 60,052 General Levy 209,729 190,470 187,489 219,996 187,825 203,670 Emergency Fund - 1,656,058 1,338,516 1,704,205 - - Transfers Out - Transit Fund 4,027,141 2,858,163 2,972,534 3,110,548 3,272,464 3,272,464 Misc Transfers Out 2,832,102 67,452 524,045 291,301 72,422 72,422 IntrFund Loan 1,954,435 - - - - - Sub-Total Transfers Out 17,559,619 5,700,615 6,823,285 22,291,656 13,388,407 5,041,657 Total Expenditures & Transfers Out 61,964,891$ 55,486,968$ 56,143,954$ 76,471,909$ 67,973,991$ 60,232,114$ Fund Balance, June 30 44,609,478$ 47,793,327$ 49,045,399$ 33,655,716$ 25,786,841$ 25,302,109$ Adjustments to Cash/Non-Cash Asset/Liab (90,477) - - - - - Change in Accounting Method (19,130) - - - - - Adjusted Fund Balance, June 30 44,499,871 47,793,327 49,045,399 33,655,716 25,786,841 25,302,109 Restricted / Committed /Assigned 27,380,775 29,808,720 29,738,181 14,988,662 6,692,038 6,853,555 Unassigned Balance 17,119,096$ 17,984,607$ 19,307,218$ 18,667,054$ 19,094,803$ 18,448,553$ % of Revenues & Transfers In 28%31%34%31%32%31% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City General Fund (1000 - 1023) Fund Summary 117 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Assigned: (Available for current and / or future operations) Library Special Revenue Funds 264,249$ 653,297$ 737,512$ 788,254$ 855,572$ 920,811$ Library Escrow 383,431 - - - - - Library Foundation Development (1,968) (2,242) (4,087) - - - Library Equipment Replacement Reserve 108,578 143,824 185,242 132,164 194,586 232,008 Library Computer Replacement Reserve 76,977 - - - - - Senior Center Gift Funds 33,633 33,709 33,835 - - - New Horizons Band 7,636 1,546 362 131 131 131 Cable Replacement Reserves - - - 153,804 128,804 133,804 Emergency Funds - 1,656,058 2,994,574 4,698,779 4,698,779 4,698,779 Energy Efficiency Revolving Loan Fund - - 101,053 60,885 22,116 75,972 Fire Equipment Replacement Reserve 626,562 626,562 496,549 496,549 496,549 496,549 Honor Guard Donation 3,529 - - - - - Police Department Donations 1,106 - - - - - Park Land Acquisition Reserve 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 - - - - - 1,713,990$ 3,321,799$ 4,568,477$ 6,354,003$ 6,419,974$ 6,581,491$ Restricted: (Not available for general operations) Police Forfeiture Share 630,118$ 528,507$ 454,084$ 316,072$ 216,072$ 216,072$ Police Abandon Property - - 55,992 55,992 55,992 55,992 Local Option Sales Tax 23,335,333 25,252,557 24,282,784 8,262,595 - - Restricted (Unspent Bond Proceeds)- 705,857 376,844 - - - Restricted (Develop/Constr Escrows)1,701,334 - - - - - 25,666,785$ 26,486,921$ 25,169,704$ 8,634,659$ 272,064$ 272,064$ Total Assigned / Committed / Restricted:27,380,775$ 29,808,720$ 29,738,181$ 14,988,662$ 6,692,038$ 6,853,555$ Unassigned:17,119,096 17,984,607 19,307,218 18,667,054 19,094,803 18,448,553 General Fund Ending Fund Balance 44,499,871$ 47,793,327$ 49,045,399$ 33,655,716$ 25,786,841$ 25,302,109$ City of Iowa City General Fund Assigned, Committed & Restricted Fund Balance 118 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Property Taxes Property Taxes 27,939,637$ 28,440,226$ 29,421,531$ 29,804,437$ 31,739,199$ 31,739,199$ Other City Taxes Other City Taxes 10,536,839 2,947,501 2,487,767 2,428,855 2,430,717 2,430,717 Licenses And Permits General Use Permits 71,396 82,747 99,658 80,686 99,747 99,747 Food & Liq Licenses 109,068 100,437 120,434 99,912 120,650 120,650 Professional License 18,190 16,610 18,704 16,610 18,660 18,660 Franchise Fees - - - 727,698 720,000 720,000 Misc Permits & Lic 3,310 4,195 5,870 4,195 4,600 4,600 Const Per & Ins Fees 1,553,320 1,427,856 1,537,002 1,280,144 1,463,225 1,463,225 Misc Lic & Permits 21,983 27,998 24,233 26,281 24,000 24,000 Use Of Money And Property Interest Revenues 240,017 201,307 298,894 102,177 236,746 236,746 Rents 341,012 418,631 462,939 431,454 436,163 436,163 Parking Ramp Revenue 17,035 - - - - - Royalties & Commiss 21,163 27,094 38,394 23,025 33,764 33,764 Intergovernmental Fed Intergovnt Rev 66,936 120,228 355,630 17,374 50,398 50,398 Property Tax Credits 57,528 72,550 681,435 1,256,102 986,598 986,598 State 28E Agreements 1,504,557 1,370,309 1,330,770 1,397,715 1,410,000 1,375,000 Operating Grants 76,694 90,067 84,126 90,067 89,743 89,743 Disaster Assistance 122,522 3,633 25,621 - - - Other State Grants 178,284 308,935 204,298 194,103 233,640 233,640 Local 28E Agreements 654,882 823,961 837,180 845,898 885,542 890,434 Charges For Fees And Services Building & Devlpmt 393,429 401,648 404,629 335,347 366,750 366,750 Police Services 269,023 88,193 226,621 31,335 44,121 44,121 Animal Care Services 8,873 9,230 9,945 10,000 10,000 10,000 Fire Services 10,529 8,573 11,404 7,500 9,000 9,000 Transit Fees - - 2,320 900 900 900 Culture & Recreation 728,364 768,033 741,912 805,961 812,093 812,093 Library Charges 57 46 39 - - - Misc Charges For Svc 53,188 44,802 62,998 49,810 62,527 62,527 Water Charges 5,869 6,094 5,511 6,094 5,510 5,510 Refuse Charges 296 574 77 574 100 100 Parking Charges - 30,170 44,040 30,170 47,600 47,600 Miscellaneous Code Enforcement 451,306 415,839 322,537 415,841 300,500 300,500 Parking Fines 420,040 315,419 365,522 315,419 370,000 370,000 Library Fines & Fees 182,418 175,666 166,785 175,666 160,000 160,000 Contrib & Donations 390,624 318,367 345,690 366,386 367,519 383,088 Printed Materials 38,874 45,674 45,320 43,136 44,326 44,326 Animal Adoption 10,620 9,557 12,912 11,060 13,000 13,000 Misc Merchandise 25,462 23,376 27,913 26,488 24,422 24,422 Intra-City Charges 2,585,123 2,847,665 2,758,448 3,235,534 3,967,732 4,027,248 Other Misc Revenue 379,356 350,343 401,023 491,763 446,980 425,840 Special Assessments 1,013 979 604 979 604 604 Other Financial Sources Sale Of Assets 549,549 1,683,887 1,383,359 2,969,982 993,389 813,389 Bonds - 1,000,000 - - - - Loans 901,610 2,881,195 1,379,475 457,631 1,013,906 833,906 Total Revenues 50,939,996$ 47,909,615$ 46,753,570$ 48,614,309$ 50,044,371$ 49,708,208$ City of Iowa City General Fund Revenues by Type 119 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected City Council City Council 103,002$ 123,298$ 97,273$ 121,412$ 109,426$ 112,171$ City Clerk City Clerk 489,167 533,845 518,724 576,888 536,351 611,768 City Attorney City Attorney 654,800 676,519 690,901 712,939 738,002 759,683 City Manager City Manager 566,010 538,785 584,585 614,346 644,337 642,394 Communications Office 257,001 285,044 439,963 883,721 910,791 905,307 Human Resources 412,215 414,271 453,730 487,350 572,497 587,505 Human Rights 233,530 262,572 326,945 353,614 394,917 405,080 Finance Finance Adminstration 1,543,026 1,447,968 1,757,721 1,938,660 2,044,413 2,089,028 Accounting 785,592 764,176 710,865 780,698 801,385 824,329 Purchasing 283,274 309,725 327,709 335,165 365,299 375,826 Revenue 956,857 953,955 955,506 1,002,734 1,032,852 1,060,190 Police Police Administration 737,532 741,617 776,957 890,444 988,144 1,015,882 Police Administrative Services 1,712,112 1,820,848 1,715,223 2,060,451 1,981,159 2,039,853 Police Field Operations 8,994,163 9,686,508 9,897,442 10,064,908 10,344,025 10,593,836 Fire Fire Administration 791,222 758,093 734,520 950,136 926,478 961,198 Fire Emergency Operations 5,957,389 6,271,096 6,453,712 6,447,092 6,524,338 6,708,844 Fire Prevention 185,249 191,601 243,664 209,300 219,961 225,889 Fire Training 159,647 180,996 166,875 189,373 206,106 217,651 Parks and Recreation Park and Rec Admin 797,858 760,043 1,233,412 1,018,733 1,126,181 1,154,824 Recreation 2,870,350 2,852,525 2,888,434 3,037,900 3,159,740 3,224,379 Park Maintenance 3,184,891 3,452,490 3,186,281 3,782,398 3,436,642 3,497,302 Cemetery Operations 315,647 317,669 320,760 353,757 356,774 366,702 Library Library Operations 5,560,202 5,767,401 5,731,114 6,105,382 6,153,371 6,407,907 Library Foundation Office 132,644 110,119 177,663 174,829 193,651 199,461 Senior Center Senior Center 840,519 825,124 834,813 937,254 954,090 936,626 Neighborhood & Dvlpmt Services Neighborhood & Dvlpmt Admin 544,553 614,051 454,015 603,824 694,735 514,761 Neighborhood Services 2,601,543 6,079,302 4,289,283 5,251,049 3,726,417 3,356,247 Economic Development 588,884 810,266 931,813 1,078,932 976,723 997,686 Development Services 990,299 1,093,547 1,283,196 1,399,495 1,494,464 1,408,868 Public Works Public Works Administration 279,099 285,641 295,082 307,369 311,451 320,613 Engineering Services 876,994 857,258 842,488 1,510,100 2,006,394 2,021,213 Transportation & Resource Mgmt Administration - - - - 654,470 647,432 Total Expenditures:44,405,272$ 49,786,353$ 49,320,669$ 54,180,253$ 54,585,584$ 55,190,457$ City of Iowa City General Fund Expenditures by Department and Division 120 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: FY2015 FY2016 FY2017 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. Outside printing was reduced by $1,000, as printing welcome letters for University of Iowa incoming freshmen has been less expensive than was projected. 121 City of Iowa City Activity: City Council (110100)Fund: General (1000) Division: City Council (110100)Department: City Council 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 102,334$ 121,449$ 97,273$ 121,412$ 109,426$ 112,171$ Miscellaneous Other Misc Revenue 668 1,849 - - - - Total Revenues 103,002$ 123,298$ 97,273$ 121,412$ 109,426$ 112,171$ Expenditures: Personnel 54,364$ 54,515$ 54,515$ 55,451$ 55,672$ 57,342$ Services 46,952 66,844 40,682 58,899 49,246 50,231 Supplies 1,685 1,939 2,076 7,062 4,508 4,598 Total Expenditures 103,002$ 123,298$ 97,273$ 121,412$ 109,426$ 112,171$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 122 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. In addition, the Clerk's office provides service to Boards and Commissions by announcing and publishing vacancies; monitoring applications and appointments; notifying applicants and updating the City website of members. The office provides staff support to the Community Police Review Board (CPRB), which was formed based on a community initiative and established in 1997. The board reviews police policies, procedures, and practices and may recommend modifications to them. The CPRB also reviews reports prepared after investigation of complaints about alleged police misconduct and then issues its own written report. The Board is also required to maintain a central registry of complaints and holds at least one community forum each year for the purpose of hearing the community’s views on the policies, practices and procedures of the Iowa City Police Department. HIGHLIGHTS Recent Accomplishments:  Continued conversion of microfilm to Laserfiche for 1853-1976 meeting folders  Indexing 1980 meeting folders including OCR’ing and organizing records for quicker public retrieval Upcoming Challenges:  Agenda Management software  Board and Commission online application process and submittal  Ongoing updates of on the older sections of Oakland Cemetery; issuance of electronic deeds Staffing: FY2015 FY2016 FY2017 Total FTE’s 4.00 4.00 4.00 123 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 service expenditures are estimated to decrease $60,180 or 43% from Fiscal Year 2016, which included funds to cover the costs for the City’s biennial election. Capital Outlay expenditures include funds to cover the costs for the purchase of agenda management software. 124 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Ordinances & Resolutions Received and Finalized (including attached documents e.g. Contracts) 560 439 584 408 485 Hours Processing Initiatives and Referendum Petitions New Measure New Measure New Measure 238 N/A Legal Publications Published New Measure New Measure New Measure 489 433 Council Meeting and Information Packets Distributed New Measure New Measure New Measure 111 116 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Number of Licenses and Permits Processed New Measure New Measure New Measure 772 769 Board & Commission Applications Processed New Measure New Measure New Measure 64 102 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods; A Strong Urban Core; Strategic Economic Development Activities; A Solid Financial Foundation; & Enhanced Communication and Marketing Provide support to the City Council, City staff, and individuals to implement strategic plan. Healthy Neighborhoods & A Strong Urban Core 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. 125 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Number of Committees/ Commissions Meetings Staffed (Diversity; Charter Review; Citizens Police Review Board; Senior Services) New Measure New Measure New Measure 20 53 Number of folders converted from microfilm New Measure New Measure New Measure New Measure 102 Number of Images converted from microlfim New Measure New Measure New Measure New Measure 26,082 Number of Images Electronically Archived (JC Recorder and Project Files) New Measure New Measure New Measure 14,005 3,449 Number of Board and Commission Meeting Packets Archived New Measure New Measure New Measure 173 201 Provide support to the City Council, City staff, and individuals to Efficient and timely release of information from Council and City departments as requested (agenda packets, press releases, etc.); and ad hoc committees. Archive documents as required by state code. Enhanced Communication and Marketing 126 City of Iowa City Activity: City Clerk (120100)Fund: General (1000) Division: City Clerk (120100)Department: City Clerk 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 453,793$ 490,850$ 472,060$ 537,297$ 497,630$ 572,914$ Licenses And Permits Professional License 15,335 13,825 16,044 13,825 16,000 16,000 Miscellaneous Code Enforcement 4,200 5,990 3,233 5,990 3,000 3,000 Other Misc Revenue 11,512 13,266 12,972 12,966 13,000 13,000 Printed Materials 94 57 52 - 50 50 Total Revenues 484,934$ 523,988$ 504,361$ 570,078$ 529,680$ 604,964$ Expenditures: Personnel 407,730$ 411,831$ 418,089$ 423,761$ 438,041$ 451,182$ Services 69,291 105,929 82,973 139,873 79,694 151,288 Supplies 7,913 6,228 3,299 6,444 2,445 2,494 Capital Outlay - - - - 9,500 - Total Expenditures 484,934$ 523,988$ 504,361$ 570,078$ 529,680$ 604,964$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 Capital Outlay 2016 2017 Software -$ 9,500$ Total Capital Outlay -$ 9,500$ Activity: Community Police Review Board (120200)Fund: General (1000) Division: City Clerk Department: City Clerk 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 4,233$ 9,857$ 14,363$ 6,810$ 6,671$ 6,804$ Total Revenues 4,233$ 9,857$ 14,363$ 6,810$ 6,671$ 6,804$ Expenditures: Personnel -$ 585$ -$ -$ -$ -$ Services 4,233 9,272 14,363 6,810 6,671 6,804 Total Expenditures 4,233$ 9,857$ 14,363$ 6,810$ 6,671$ 6,804$ Activity Summary Activity Summary 127 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: FY2015 FY2016 FY2017 Total FTE’s 5.60 5.50 5.50 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 intra-city charges are estimated to decrease $38,940 or 45% from Fiscal Year 2016 that is a result of the City Attorney budget now being included as part of the administrative chargeback to the enterprise funds that is recorded in Finance Administration. 128 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Ordinances & Resolutions Approved (including attached documents e.g. Contracts) 560 439 584 408 485 Public Meetings of City Council, Boards and Commissions Staffed by City Attorney’s Office New Measure New Measure New Measure 90 122 Cases in State and Federal Courts and Administrative Agencies New Measure New Measure New Measure 51 44 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Prosecution of Simple Misdemeanors 378 469 462 366 326 Municipal Infraction Trials New Measure New Measure New Measure 32 47 Housing Authority Hearings New Measure New Measure New Measure 50 43 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Number of Closings 47 52 24 27 21 Professional handling of acquisition and purchases of homes in programs endorsed by City Council (e.q. UniverCity and flood buyout). GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods; A Strong Urban Core; Strategic Economic Development Activities, A Solid Financial Foundation, & Enhanced Communication and Marketing Provide professional legal advice and representation to the City Council, City Manager, Department Directors and Staff and City Assessor. Healthy Neighborhoods & A Strong Urban Core Provide Professional Representation to City in enforcement of the City Code and rules of the Housing Authority. Healthy Neighborhoods 129 City of Iowa City Activity: City Attorney (130100)Fund: General (1000) Division: City Attorney (130100)Department: City Attorney 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 554,601$ 591,999$ 599,489$ 625,095$ 689,347$ 710,328$ Miscellaneous Code Enforcement 612 764 858 764 800 800 Intra-City Charges 96,430 82,271 89,409 85,595 46,655 47,355 Other Misc Revenue 3,157 1,485 1,145 1,485 1,200 1,200 Printed Materials - 44 150 - 100 100 Other Financial Sources Sale Of Assets - - 5 - - - Total Revenues 654,800$ 676,563$ 691,051$ 712,939$ 738,102$ 759,783$ Expenditures: Personnel 618,798$ 636,717$ 647,802$ 671,398$ 692,118$ 712,882$ Services 28,634 32,902 32,214 33,813 37,650 38,403 Supplies 7,368 6,900 10,885 7,728 8,234 8,399 Total Expenditures 654,800$ 676,519$ 690,901$ 712,939$ 738,002$ 759,683$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 130 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 three divisions within the department: the Communications Office, Human Resources, and Human Rights. Staffing: FY2015 FY2016 FY2017 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: The Administrative Analyst position was upgraded to an Assistant to the City Manager and is reflected in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. 131 Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $45,480 or 9% from Fiscal Year 2016. This is due to an increase in permanent full-time personnel expenditures through a staff promotion and an due to an increase of $15,000 in temporary staff expenditures for a management intern. Health insurance premiums also increased by 17% for Fiscal Year 2017. 132 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Permit Processed 159 154 151 129 122 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Strategic Plan Report Updates Goal CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 > 3 New Measure New Measure 3 3 3* Keep the City Council informed with the City’s accomplishments and future plans that further the strategic plan goals. *includes adoption of the 2014-15 strategic plan GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Strong Urban Core Support the cultural and economic vibrancy of the City while allowing citizens to use City-owned property. 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. Enhanced Communication and Marketing 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. 133 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: United Way and Iowa City Area Development Group (ICAD) Functions Attended CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 New Measure 40 69 67 46 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Affordable and workforce housing units created CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 New Measure New Measure New Measure New Measure 12 Inclusivity; Healthy Neighborhoods Encourage the development of affordable and workforce housing units 10% of residential units in City-incented projects devoted to affordable housing (new measure) Strategic Economic Development Activities & Enhanced Communication and Marketing Enhance community relations to encourage cooperative projects to help improve residents’ lives in the community. Engage with local community and economic development organizations to develop collaborative relationships to coordinate service delivery and foster economic development. 134 City of Iowa City Activity: City Manager (210100)Fund: General (1000) Division: City Manager (210100)Department: City Manager 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 565,510$ 538,622$ 584,071$ 612,683$ 643,837$ 641,894$ Licenses And Permits Parade/Assembly Permit Fee - - - 1,500 - - Miscellaneous Other Misc Revenue 500 163 514 163 500 500 Total Revenues 566,010$ 538,785$ 584,585$ 614,346$ 644,337$ 642,394$ Expenditures: Personnel 445,186$ 464,084$ 491,640$ 511,533$ 557,017$ 573,728$ Services 118,598 73,449 91,316 100,838 85,676 66,990 Supplies 576 1,252 1,629 1,975 1,644 1,677 Capital Outlay 1,650 - - - - - Total Expenditures 566,010$ 538,785$ 584,585$ 614,346$ 644,337$ 642,394$ Personnel Services - FTE 2013 2014 2015 2016 2017 Adm Assistant To City Manager 1.00 1.00 - - - Administrative Analyst - - 1.00 1.00 - Assistant To The City Manager - 1.00 - - 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 135 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 city and community events, actively participates in local events to engage with the public and provide information about the city, 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 and provides direction, support and creative services to the Parks and Recreation Department and their Customer Engagement Program Supervisor. Cable TV Administration Administration oversees Cable office operations, monitors cable franchise agreement compliance, provides a complaint resolution service for subscribers 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 staff produces local government and community video programming including public meetings and presentations, regularly featuring 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, as well as providing weekly and monthly news features that provide information on Iowa City events. 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 are used to purchase equipment and supplies, including computer hardware and software. 136 HIGHLIGHTS The Cable TV office was merged into the Communications Office last year. This allowed 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 accounted for in an Enterprise Fund but were transferred to the General Fund in Fiscal Year 2016. Recent Accomplishments:  Launch of a redesigned website that is streamlined, user-friendly and intuitive. The new website gives individual departments and divisions ownership and responsibility for their own pages so that information is reviewed and kept current by responsible and dedicated staff.  New web pages are now ADA-compliant and offer Google Translate, increasing access to public information for numerous populations.  Website training and documentation for staff was completed in all departments and divisions.  Expansion of Laserfiche software offers improved public access to City documents  Implementation of Govdelivery, and e-subscription service which provides a low-cost system utilized by several government entities to disseminate information via media releases and calendar postings.  Launch of a public relations campaign, “We Love Iowa City” with participation in several public events: RAGBRAI, Iowa Arts Festival, and Jazz Fest, where staff helped coordinate Downtown efforts and/or set up information tables to share information with the public and distribute City of Iowa City promotional items.  Collaboration and cohesiveness with local partner organizations, such as the Chamber of Commerce, Iowa City Convention and Visitors Bureau, the Downtown Association, ICAD, the Iowa City Community School District, and sister municipalities.  Transition of Parks & Recreation monthly newsletter, the “Park Bench,” to an e-newsletter .  Implementation and expansion of a new social media tool, Nextdoor, geared specifically to neighborhoods.  Support for a successful ribbon-cutting and grand opening ceremony for the new Animal Care and Adoption Center through preparation of media releases, signage and print pieces.  Ongoing support of numerous Wellness Committee activities: blog maintenance, promotional flyers, and events planning.  Coordination of promotional efforts with Sustainability Coordinator to keep public informed of City efforts.  Increased volume of information being released through media releases and social media posts.  Establishing successful partnerships with new media staff at Parks and Recreation Department and Cable Division.  Creation of weekly Iowa City Update program on Cable TV, which offers news of upcoming events. 137  Addition of bilingual staff for improved customer service at the City Hall Information Desk.  In January 2015, the Cable TV Office assisted the Iowa City Telecommunications Commission with the development, distribution, and reporting of a community survey on public perceptions of local cable access channels. The survey included questions to gauge the awareness of the channels and their programming, to learn of the public's preferences for programming types and methods for viewing, and to measure the public's perception of value of the access channels, including the impact of the presence of these local channels on choosing a video provider. The survey results are being used by many of the local access channels to develop strategies to improve the services provided to the community and the awareness of programming content.  Also in 2015, the Cable TV Office introduced a weekly news and information program entitled "Iowa City Update" as one of its efforts to contribute to the overall enhanced communications goals of the City. The short-format series has been designed to present timely information to residents regarding upcoming City events and activities, newly available programs and initiatives, and more. Upcoming Challenges:  Creating a cohesive communications program in which the six communications specialists from the Communications / Cable Office, Public Library and Parks and Recreation. Department work in partnership to organize and streamline our communications efforts.  Continuing to grow our outreach and engagement with the University and other diverse groups.  Producing local programming in new ways to make the finished content more accessible to the public. This requires creative solutions for distributing programs through multiple and new outlets to stay current with viewing trends. Increased promotion of this material is also a key element required to elevate the potential for public awareness. As the Cable TV Office continues to strengthen its connection within the Communications Office, it will be important to work together to develop strategies for maximizing the potential for engaging the residents of Iowa City through the distribution of news and information across multiple platforms. Staffing: FY2015 FY2016 FY2017 Total FTE’s 3.00 7.50 7.50 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. 138 Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 Communications Office supplies expenditures are estimated to increase $40,950 or 258% from Fiscal Year 2016. The increase is from the annual costs for various software packages, which includes all of the City’s Laserfiche software costs. 139 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Social media growth and digital outreach using e-subscription service FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Twitter New Measure New Measure 574 2,742 4,557 Facebook New Measure New Measure 520 1,191 2,414 Media release activity 706 751 813 826 769 E-subscriptions New measure New measure New measure New measure 6,883 Video Programming FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Programming promoting downtown activities and organizations 25 34 42 54 53 Programming promoting general City initiatives, projects, and public input 125 142 160 150 176 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing Increase opportunities for citizen engagement and education. Utilize social media, website, video messaging and media outreach to provide access to a wide audience. Note: Includes full-length and short programs, public service announcements, & program segments 140 City of Iowa City Activity: Communications Office (210200)Fund: General (1000) Division: Communications Office (210200)Department: City Manager 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 257,001$ 285,044$ 439,926$ 425,768$ 432,479$ 444,249$ Total Revenues 257,001$ 285,044$ 439,926$ 425,768$ 432,479$ 444,249$ Expenditures: Personnel 239,874$ 256,834$ 271,318$ 289,113$ 312,085$ 321,448$ Services 14,942 26,539 88,781 61,770 63,579 64,851 Supplies 2,186 1,671 13,608 15,870 56,815 57,951 Capital Outlay - - 66,219 59,015 - - Total Expenditures 257,001$ 285,044$ 439,926$ 425,768$ 432,479$ 444,249$ Personnel Services - FTE 2013 2014 2015 2016 2017 Communications Assistant - 1.00 1.00 1.00 1.00 Communications Coordinator - 1.00 1.00 1.00 1.00 Document Services Supv 1.00 - - - - Digital Communications Spec - 1.00 1.00 1.00 1.00 Sr. Document Specialist 1.00 - - - - Total Personnel 2.00 3.00 3.00 3.00 3.00 Capital Outlay 2016 2017 Office Equipment 3,300$ -$ Software 55,715 - Total Capital Outlay 59,015$ -$ Activity Summary 141 City of Iowa City Activity: Cable Administration (210510)Fund: General Fund (1000) Division: Communications Office (210200)Department: City Manager * Activity Prior to FY2016 in Enterprise Fund 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Franchise Fees -$ -$ -$ 727,698$ 720,000$ 720,000$ Use Of Money And Property Interest Revenues - - - 835 - - Miscellaneous Other Misc Revenue - - - 144 144 144 Total Revenues -$ -$ -$ 728,677$ 720,144$ 720,144$ Expenditures: Personnel -$ -$ -$ 364,137$ 387,890$ 399,527$ Services - - 37 50,452 49,440 50,429 Supplies - - - 9,564 5,982 6,102 Total Expenditures -$ -$ 37$ 424,153$ 443,312$ 456,057$ Personnel Services - FTE 2013 2014 2015 2016 2017 Clerical Assistant - Cable T.V. - - - 0.50 0.50 Communications Tech - Cable - - - 1.00 1.00 Media Production Service Coordinator - - - 1.00 1.00 Production Asst - Cable T.V. - - - 1.00 1.00 Special Projects Asst - Cable - - - 1.00 1.00 Total Personnel - - - 4.50 4.50 Activity: Cable Reserves (210520)Fund: Cable Replacement Reserves (1007) Division: Communications Office (210200)Department: City Manager * Activity Prior to FY2016 in Enterprise Fund 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Transfer In: Transfer-In from Cable Operations -$ -$ -$ 10,000$ 10,000$ 10,000$ Total Transfer In -$ -$ -$ 10,000$ 10,000$ 10,000$ Expenditures: Capital Outlay -$ -$ -$ 33,800$ 35,000$ 5,000$ Total Expenditures -$ -$ -$ 33,800$ 35,000$ 5,000$ Capital Outlay 2016 2017 Video Production Equipment 33,800$ 35,000$ Total Capital Outlay 33,800$ 35,000$ Activity Summary Activity Summary 142 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 Police Department promotional testing resulting in certified promotional lists for the ranks of Sergeant, Lieutenant, and Captain in compliance with Chapter 400 of the Code of Iowa  Completed Fire Department promotional testing resulting in certified promotional lists for the ranks of Lieutenant, Captain, Battalion Chief, and Deputy Chief in compliance with Chapter 400 of the Code of Iowa  Completed mandatory biennial EEO-4 reporting  Implemented new seasonal employment staffing model to maintain compliance with ACA regulations  Implemented process for monitoring hours worked in regard to the measurement periods established by the ACA  Created additional informational materials for use in job fairs  Assisted Human Rights with coordination of City-wide mandatory diversity and privilege training for City staff  Negotiated voluntary five-year settlement with AFSCME labor union and reached a one –year agreement with the Police Labor Relations Organization through an arbitrator’s award.  Provided leadership and oversight for an active Employee Wellness Committee. 143 Upcoming Challenges:  Continued compliance with ACA requirements including the first required filing of 1095 reports to employees and the IRS.  Negotiation of labor contract with Police union  Negotiation of labor contract with Fire union  Resurvey of employees as a result of updated EEO reporting guidelines Staffing: FY2015 FY2016 FY2017 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures are estimated to increase $69,820 or 59% from Fiscal Year 2016. The increase is primarily due to moving the expenditures for attorney services for the collective bargaining process from the City Manager’s budget to the Human Resources budget and due to costs added for promotional testing in the Police and Fire departments. 144 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Number of Internal Hires 21 15 26 25 40 Number of External Hires 103 99 105 98 83 Positions posted but not filled 5 6 9 13 7 Averages FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Days to Fill Vacant Position 45.47 38.23 43.65 44.18 56.34 Advertising Expense per External Hire $241.10 $268.21 $240.62 $68.14 $119.41 Applicants per Hire 11.61 10.43 9.97 8.32 12.54 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 City Employee Turnover Rate 6.62%4.26%5.19%7.01%7.24% GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Recruitment for permanent and temporary positions in compliance with Chapter 400 of the Iowa Code, applicable collective bargaining agreements and City policies. To employ effective and efficient recruitment practices in a cost-effective manner. Note: Recruitment data does not include non-civilian Police and Fire Staff, Library employees, or Recreation program hourly staff. 145 City of Iowa City Activity: Human Resources (210300)Fund: General (1000) Division: Human Resources (210300)Department: City Manager 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 404,607$ 396,119$ 440,842$ 487,041$ 572,297$ 587,305$ Charges For Fees And Services Misc Charges For Svc 70 90 200 90 200 200 Intra-City Charges 7,538 17,843 12,653 - - - Other Misc Revenue - 219 35 219 - - Total Revenues 412,215$ 414,271$ 453,730$ 487,350$ 572,497$ 587,505$ Expenditures: Personnel 289,562$ 303,406$ 317,036$ 338,464$ 355,838$ 366,513$ Services 114,312 87,037 106,390 117,604 187,423 191,171 Supplies 8,341 23,828 30,304 31,282 29,236 29,821 Total Expenditures 412,215$ 414,271$ 453,730$ 487,350$ 572,497$ 587,505$ Personnel Services - FTE 2013 2014 2015 2016 2017 Human Resources Administrator - 1.00 1.00 1.00 1.00 Human Resources Assistant - 1.00 1.00 1.00 1.00 Human Resources Generalist - 1.00 1.00 1.00 1.00 Personnel Administrator 1.00 - - - - Personnel Assistant 2.00 - - - - Personnel Generalist 1.00 - - - - Total Personnel 4.00 3.00 3.00 3.00 3.00 Activity Summary 146 HUMAN RIGHTS The Human Rights Office receives, investigates and makes decisions on complaints alleging unlawful discrimination. The Office also provides trainings and presentations on civil rights and illegal discrimination to the public, local businesses and organizations. The Office cooperates with other agencies and organizations in the planning and conducting of programs to educate on civil and human rights and to address areas of concern to the community. In addition, the office prepares specialized materials including pamphlets, brochures and advertisements on civil rights, provides yearly specialized reports to state agencies, serves as staff to the Commission, and prepares the annual report for the Human Rights Commission. Trainings and continuing legal educations are attended throughout the year by staff to remain knowledgeable on relevant laws concerning civil rights and unlawful discrimination. The responsibilities of the Equity Director include but are not limited to: enforcement of the Contract Compliance Program; serving as an advisor to the City Manager on issues of equity, inclusion and diversity; implementing programming for City staff that promotes the goals of equity; liaison to City staff in promoting and measuring equity within City operations; publishing the quarterly diversity implementation updates and annual report on equity and providing training for City staff and board/commission members on matter of equity. HIGHLIGHTS Recent Accomplishments:  Publication of the second annual report on equity.  Mandatory diversity, oppression and privilege training for all permanent full-time City staff and Council members.  Professional training on how to conduct fair housing testing.  Joining the Government Alliance on Race & Equity.  Fair Lending Training to local bankers and lenders. Upcoming Challenges:  To provide ongoing outreach, training and opportunity to City staff to explore matters of diversity and inclusion in a continual yet cost effective manner. Staffing: FY2015 FY2016 FY2017 Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. 147 Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures are estimated to increase $31,150 or 25% from Fiscal Year 2016. Increases in service expenditures include increases in professional diversity training, Racial Equity Roundtable grant program, printing for outreach materials, costs to participate in GARE (Government Alliance on Race and Equity), and additional community outreach events. 148 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Complaints Filed New Measure New Measure New Measure New Measure New Measure Resolved Complaints New Measure New Measure New Measure New Measure New Measure Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Number of Requests New Measure New Measure New Measure New Measure New Measure Requests Fulfilled New Measure New Measure New Measure New Measure New Measure Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Number of Outreach Efforts New Measure New Measure New Measure New Measure New Measure Enhanced Communication and Marketing & Making City More Inclusive To foster inclusiveness and assist in making the City a more inclusive, welcoming place for all. To assist in increasing the diversity of membership on City Boards and Commissions through outreach and education efforts. Respond to requests from civic organizations, businesses, and other entities for training and/or information regarding human rights, discrimination, and the functions of the department. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing To address the problem of discrimination through education, outreach, and enforcement. Enforce the Human Rights Ordinance by investigating and resolving complaints of discrimination. Enhanced Communication and Marketing, Healthy Neighborhoods, & Making City More Inclusive To address the problem of discrimination through education, outreach, and enforcement. 149 City of Iowa City Activity: Human Rights (210400)Fund: General (1000) Division: Human Rights (210400)Department: City Manager 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 223,235$ 250,937$ 320,765$ 349,764$ 393,417$ 403,580$ Licenses And Permits Misc Lic & Permits 90 - 180 - - - Special Events 8,418 2,250 2,800 2,250 1,000 1,000 Contrib & Donations 100 100 - 100 - - Other Misc Revenue 1,687 9,285 3,200 1,500 500 500 Total Revenues 233,530$ 262,572$ 326,945$ 353,614$ 394,917$ 405,080$ Expenditures: Personnel 195,609$ 203,290$ 210,661$ 218,424$ 226,451$ 233,245$ Services 33,519 53,516 108,008 129,199 161,348 164,575 Supplies 4,402 5,766 8,276 5,991 7,118 7,260 Total Expenditures 233,530$ 262,572$ 326,945$ 353,614$ 394,917$ 405,080$ Personnel Services - FTE 2013 2014 2015 2016 2017 Human Rights Coordinator 1.00 1.00 1.00 1.00 1.00 Human Rights Investigator 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 Activity Summary 150 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. 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. 151 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 Fiscal Year 2012 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  The City’s Fiscal Year 2016 budget document earned the GFOA Distinguished Budget Presentation Award Recent Accomplishments: Upcoming Challenges:  Kronos time-keeping software was implemented during Fiscal Year 2015  Updated Debt Management Policy  Prepared five-year capital improvement program through Plan-It! software  Outsourced bond paying agent services  Continue development of financial policy manual and to create new internal audit program  Continue to assess impact from 2013 property tax reform legislation  Continue to address changes in municipal bond oversight by SEC and IRS Staffing: FY2015 FY2016 FY2017 Total FTE’s 4.15 4.15 4.15 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 intra-city charges are estimated to increase $455,840 or 17% from Fiscal Year 2016 that is a result of City Attorney’s Office and Transportation & Resource Management Administration being included in the administrative chargeback to the enterprise funds. 152 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Moody’s Aaa Bond Rating (maintained)Yes Yes Yes Yes Yes Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Budget Award Did not Apply Did not Apply Yes Yes Yes Earn the GFOA Distinguished Budget Presentation Award. GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Maintain the City’s Overall Sustainable Financial Health. Maintain the City’s Aaa Bond Rating. A Solid Financial Foundation Accurate and Timely Financial Reporting. 153 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Quarterly Return on Investment FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 First Quarter 0.63%0.54%0.45%0.47%0.43% Second Quarter 0.56%0.51%0.46%0.54%0.46% Third Quarter 0.65%0.47%0.46%0.39%0.40% Fourth Quarter 0.59%0.42%0.46%0.38%0.44% Rolling Average Return on the Six Month U.S. Treasury Bill (prior 365 days) FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 First Quarter 0.19%0.12%0.10%0.10%0.07% Second Quarter 0.19%0.09%0.13%0.08%0.07% Third Quarter 0.19%0.07%0.14%0.08%0.14% Fourth Quarter 0.16%0.08%0.14%0.07%0.11% Amount Quarterly Return is higher (lower) than U.S. Treasury Bill FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 First Quarter 0.44%0.42%0.35%0.37%0.36% Second Quarter 0.37%0.42%0.33%0.46%0.39% Third Quarter 0.46%0.40%0.32%0.31%0.26% Fourth Quarter 0.43%0.34%0.32%0.31%0.33% A Solid Financial Foundation The City of Iowa City’s investment objectives are safety, liquidity and yield. The primary objective of the City of Iowa City’s investment activities is the preservation of capital and the protection of investment principal. In investing public funds, the City’s cash management portfolio is designed with the objective of regularly exceeding the average return on the six month U.S. Treasury Bill. The Treasury Bill is considered a benchmark for riskless investment transactions and therefore comprises a minimum standard for the portfolio’s rate of return. 154 City of Iowa City Activity: Finance Adminstration (310100)Fund: General (1000) Division: Finance Adminstration (310100)Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 23,493,844$ 23,966,558$ 24,793,505$ 25,116,170$ 26,751,664$ 26,751,664$ Other City Taxes 415,403 407,630 445,515 410,576 397,493 397,493 Licenses And Permits Food & Liq Licenses 108,788 99,912 117,789 99,912 118,000 118,000 General Use Permits 51,425 66,246 79,735 66,246 79,775 79,775 Use Of Money And Property Interest Revenues 204,196 167,135 258,522 67,930 200,000 200,000 Intergovernmental Property Tax Credits 57,528 72,550 587,921 1,070,284 845,073 845,073 Miscellaneous Code Enforcement 418,463 394,104 269,758 394,104 270,000 270,000 Intra-City Charges 2,480,670 2,747,381 2,656,295 2,747,356 3,203,193 3,251,241 Other Misc Revenue 11 569 68 569 - - Parking Fines 420,040 315,419 365,522 315,419 370,000 370,000 Printed Materials - 5 - - - - Other Financial Sources Sale Of Assets - 26,000 22,216 - - - Transfer In - Bus Type Funds 18,000 18,414 18,727 18,914 19,292 19,678 Total Revenues & Transfer In 27,668,368$ 28,281,923$ 29,615,573$ 30,307,480$ 32,254,490$ 32,302,924$ Expenditures: Personnel 366,855$ 351,957$ 376,427$ 389,433$ 407,136$ 419,350$ Services 82,680 65,071 33,079 52,304 53,618 54,690 Supplies 3,308 3,759 1,504 2,726 1,736 1,771 Capital Outlay 6,120 - 14,613 - 6,000 - Total Expenditures 458,963$ 420,787$ 425,623$ 444,463$ 468,490$ 475,811$ Personnel Services - FTE 2013 2014 2015 2016 2017 Administrative Secretary 0.25 0.25 0.25 0.25 0.25 Budget Management Analyst 1.00 2.00 2.00 2.00 2.00 Finance Director 0.90 0.90 0.90 0.90 0.90 Management Analyst *0.50 - - - - Total Personnel 2.65 3.15 3.15 3.15 3.15 * Position Eliminated by Resolution May 2013, subsequent to FY14 Budget Adoption. Capital Outlay 2016 2017 Kronos Timeclocks -$ 6,000$ Total Capital Outlay -$ 6,000$ Activity Summary 155 City of Iowa City Activity: Disaster Assistance (310720/310730)Fund: General (1000) Division: Finance Administration Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy -$ 10,591$ 102,539$ -$ -$ -$ Intergovernmental Fed Intergovnt Revenue 43,428 1,571 170,331 - - - Disaster Assistance 122,522 2,834 22,857 - - - Other State Grants - 13,353 - - - - Use Of Money And Property Interest Revenues 7 - - - - - Miscellaneous Other Misc Revenue 794 - - - - - Transfer-In 26,027 - - - - - Total Revenues & Transfer In 192,778$ 28,349$ 295,727$ -$ -$ -$ Expenditures: Personnel 40,200$ 25,694$ 12,590$ -$ -$ -$ Services 3,453 2,655 283,137 - - - Total Expenditures 43,653$ 28,349$ 295,727$ -$ -$ -$ Personnel Services - FTE 2013 2014 2015 2016 2017 Associate Planner 0.40 - - - - Total Personnel 0.40 - - - - Activity Summary 156 City of Iowa City Activity: Tort Liability (310630)Fund: General (1000) Division: Finance Administration Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes 907,870$ 864,583$ 894,414$ 906,056$ 959,045$ 959,045$ Other City Taxes 16,051 14,708 16,075 14,627 14,281 16,074 Intergovernmental Property Tax Credits - - 18,073 35,507 27,351 27,351 Total Revenues 923,921$ 879,291$ 928,562$ 956,190$ 1,000,677$ 1,002,470$ Expenditures: Personnel 114,916$ 121,156$ 118,260$ 129,531$ 133,546$ 137,552$ Services 812,567 764,102 825,923 939,500 918,432 936,801 Supplies 4,884 5,002 5,239 5,185 5,426 5,535 Total Expenditures 932,368$ 890,260$ 949,422$ 1,074,216$ 1,057,404$ 1,079,888$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 2,754,939$ 2,810,355$ 2,907,321$ 2,945,164$ -$ -$ Other City Taxes 8,664,389 878,792 345,301 373,577 293,049 293,049 Use Of Money And Property Rents 5,500 6,000 6,000 6,000 6,000 6,000 Intergovernmental Property Tax Credits - - 58,746 117,172 - - Miscellaneous Code Enforcement - - 9,230 - - - Misc Merchandise 18 9 14 - - - Other Misc Revenue 6,952 - - - - - Other Financial Sources Sale Of Assets 101,162 - - - - - Transfer-In - Employee Benefits 8,705,258 8,768,255 8,536,094 8,992,897 9,095,431 9,095,431 Total Revenues & Transfer In 20,238,217$ 12,463,411$ 11,862,706$ 12,434,810$ 9,394,480$ 9,394,480$ Expenditures: Services 107,443$ 106,426$ 86,949$ 106,471$ 127,519$ 130,069$ Supplies 600 2,146 - 2,225 - - General Fund Contingency - - - 311,285 391,000 403,260 Total Expenditures 108,043$ 108,572$ 86,949$ 419,981$ 518,519$ 533,329$ Activity Summary Activity Summary 157 City of Iowa City Community Event and Program Funding Non-Operational Administration (310710) Services Expenditures Funding Requests for Community Events & Programs 2014 Actual 2015 Actual 2016 Budget 2017 Requested 2017 Budget Annual Northside Oktoberfest 1,000 1,500 - - - Annual Iowa City Juneteenth Celebration 275 1,000 2,000 2,000 2,000 Think Bicycles: Bike to Work Month 1,000 1,000 1,500 - - 1st Annual Hand Built Bicycle Exhibition - 3,700 - - - Iowa City Community String Orchestra 400 - - - - Landlocked Film Festival 3,000 3,000 3,000 - - Mission Creek Festival 4,000 - - - - Public Space One: 52 Weeks/Works in Progress Festival (WiP5)500 - - - - Riverside Theatre - Summer Season 5,000 5,000 - 5,000 5,000 Annual ADA Celebration - 1,000 - 1,000 1,000 Diversity Focus FlyOver Fashion Fest - - 1,000 - - ICDD Public Pianos - - - 5,000 5,000 Contingency - - 7,675 - 3,200 Community Event Program Funding 15,175 16,200 15,175 13,000 16,200 City Sponsored Events 2014 Actual 2015 Actual 2016 Budget 2017 Requested 2017 Budget Summer of the Arts 67,000 67,000 67,000 - 67,000 4th of July Fireworks (City of Iowa City) 23,000 - 23,000 - 23,000 City Sponsored Event Funding 90,000 67,000 90,000 - 90,000 Aid to Agencies 2014 Actual 2015 Actual 2016 Budget 2017 Requested 2017 Budget United Way Disaster Preparedness Contribution - - - - 20,045 Aid-to-Agency Funding - - - - 20,045 158 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 Fiscal Year 2013 earned the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 30th consecutive year. The Certificate is the highest form of recognition for excellence in state and local financial reporting. Upcoming Challenges:  Implementation of the City’s new time and attendance software.  4 FEMA disasters to account for and close out. Staffing: FY2015 FY2016 FY2017 Total FTE’s 7.00 7.60 7.60 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. 159 Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures are estimated to increase $2,270 or 2% from Fiscal Year 2016. The services expenditures includes fees to audit the Comprehensive Annual Financial Report have continued to increase since Fiscal Year 2014. This expenditure accounts for most of the increase in service expenditures since that time. 160 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Target CAFR Certificate Yes Yes Yes Yes Yes Audited Financial Statements FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Target Auditor's Opinion on Financial Statements Unqualified Unqualified Unmodified Unmodified Unmodified Internal Control Deficiencies FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Target Significant Deficiencies 10000 Material Weaknesses 00100 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 W-2s Delivered Electronically New Measure New Measure New Measure New Measure New Measure Vendors Paid Via ACH New Measure New Measure New Measure New Measure New Measure Increase the number of transactions conducted electronically GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Accurate and timely financial reporting. Earn the GFOA Certificate of Achievement for Excellence in Financial Reporting, receive an Unqualified/Unmodified opinion on Financial Statements from External Auditors and not have any significant deficiencies or material weaknesses in internal control Enhanced Communication and Marketing Improve customer service through expanded receipt/delivery options 161 City of Iowa City Activity: Accounting (310200)Fund: General (1000) Division: Accounting (310200)Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 780,016$ 758,603$ 686,544$ 775,295$ 794,973$ 817,917$ Use Of Money And Property Interest Revenues - - 271 - - - Intergovernmental Fed Intergovnt Revenue - - 13,977 - - - Disaster Assistance - - 1,469 - - - Miscellaneous Intra-City Charges 485 170 91 - - - Other Misc Revenue 4,075 4,424 7,909 4,424 5,808 5,808 Printed Materials 3 - - - - - Special Assessments 1,013 979 604 979 604 604 Total Revenues 785,592$ 764,176$ 710,865$ 780,698$ 801,385$ 824,329$ Expenditures: Personnel 613,019$ 613,186$ 607,095$ 673,509$ 691,622$ 712,371$ Services 167,861 147,822 100,653 104,270 106,538 108,669 Supplies 4,711 3,168 3,117 2,919 3,225 3,290 Total Expenditures 785,592$ 764,176$ 710,865$ 780,698$ 801,385$ 824,329$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 - 0.60 0.60 Internal Auditor 1.00 1.00 - - - Sr Accountant - Accounting 1.00 1.00 2.00 2.00 2.00 Sr Accounts Payable Clerk 1.00 1.00 1.00 1.00 1.00 Total Personnel 8.00 8.00 7.00 7.60 7.60 Activity Summary 162 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 Recent Accomplishments: In Fiscal Year 2015 the Purchasing Division  Developed and Issued 85 new solicitations including Request for Bids, Request for Proposals, and Request for Quotes.  Administered over 134 City contracts.  Procured over $3.7 million in goods and services.  Sold over $232,000 of surplus equipment and vehicles.  Implementation and staff training on the new purchasing policy.  Training staff on the purchase requisition and contracts module in MUNIS.  A new procurement card policy was developed by Finance staff with assistance from University of Iowa students enrolled in the advanced auditing course. Upcoming Challenges:  Training staff on the new procurement card policy.  Training staff on the purchase requisition and contracts module in MUNIS. Staffing: FY2015 FY2016 FY2017 Total FTE’s 3.44 3.44 3.50 163 Staffing Level Change Summary: The Buyer I – Purchasing position will no longer be allocated .06 of a FTE to the ITS Operations. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures are estimated to increase $15,270 or 57% from Fiscal Year 2016. The increase is primarily from the costs for commission to GovDeals for surplus equipment being sold on-line for all City Departments and this expenditure has a corresponding increase in other commissions revenue. Also, there is an increase cost for support and licensing of the MUNIS ERP software. 164 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Quantity of Solicitations and Dollar Value FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Request for Proposals 18 19 11 22 22 Request for Bids, Request for Quotes, & Cooperative Agreements 48 38 36 64 63 Other (Purchase Agreements, Sole Source Purchases, Contract Renewals, & Emergency Purchases) 21 24 46 66 49 Dollar Value of Procurements* (in millions)$1.9 $2.5 $4.2 $3.7 $3.7 Request for Bids, Request for Quotes, and Cooperative Agreements FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Estimated Cost Savings (rounded to the nearest thousand)$325,000 $218,000 $200,000 $204,000 $122,000 Request for Bids, Request for Proposals, and Request for Quotes FY 2011 FY 2012 FY 2013 FY 2014**FY 2015 Average Number of Bids, Proposals and Quotes Received (excluding cooperative agreements) New Measure New Measure New Measure 2.8 3 **Quantities from April 2014 through July 2014 GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation To provide quality service to City departments, protect the City’s legal interests, and act responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of fair and open competition. Provide assistance to City employees in the purchase of commodities and services while ensuring inclusivity in the procurement process through fair and open competition. *amount does not include all City-Wide Contract Procurements 165 City of Iowa City Activity: Purchasing (310300)Fund: General (1000) Division: Purchasing (310300)Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 277,577$ 296,805$ 302,206$ 322,245$ 340,452$ 350,979$ Miscellaneous Other Misc Revenue 3,739 3,943 4,848 3,943 4,847 4,847 Other Commissions 1,958 8,977 20,655 8,977 20,000 20,000 Total Revenues 283,274$ 309,725$ 327,709$ 335,165$ 365,299$ 375,826$ Expenditures: Personnel 270,291$ 281,400$ 294,538$ 307,758$ 322,117$ 331,781$ Services 11,736 26,768 31,672 26,872 42,143 42,986 Supplies 1,247 1,557 1,499 535 1,039 1,060 Total Expenditures 283,274$ 309,725$ 327,709$ 335,165$ 365,299$ 375,826$ Personnel Services - FTE 2013 2014 2015 2016 2017 Buyer I - Purchasing 1.00 0.94 0.94 0.94 1.00 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 0.94 0.50 0.50 0.50 0.50 Total Personnel 3.94 3.44 3.44 3.44 3.50 Activity Summary 166 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 27,400 customer calls and answered 76% of calls within 20 seconds  Processed 316,340 receipt transactions Recent Accomplishments:  Implementation of Munis CIS software  Implementation of the IVR system for  utility and general billing payments. Upcoming Challenges:  Remodel of the Cashier area  Upgrade to Munis 11.2  Implement citywide daily receipts/deposit policy Staffing: FY2015 FY2016 FY2017 Total FTE’s 7.88 7.88 7.88 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures are estimated to increase $9,560 or 3% from Fiscal Year 2016. The increase is primarily from the costs for financial services and charges from processing financial transactions of the City. 167 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Active Accounts 25,902 26,268 26,510 26,894 27,510 Total Calls*24,119 23,907 24,228 23,081 27,473 Service Level**86.96%87.28%86.40%87.28%76.58% Web Start/Stop Service FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Customer Transactions 3,801 4,242 4,372 4,495 5,262 % Change 11.40%11.60%3.06%2.81%17.06% Payment Method FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Total Receipt Transactions 303,028 298,262 307,770 302,970 316,340 Web Transactions*74,889 83,811 90,700 97,891 98,271 % Web Transactions of Total Transactions 24.71%28.10%29.47%32.31%31.06% Change in Web Transactions (%)13.60%11.91%8.22%7.93%0.39% Change in % Web Transactions of Total (%)13.20%13.70%4.88%9.64%-3.85% *Note: New online payment system for utilities and general billing March 2015. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing Improve customer service through expanded payment/service request options. Increase the number of transactions conducted online. **percent of calls answered within 20 seconds *Note: New utility billing software and online payment software implemented March 2015. Experienced large increase in call volume. 168 City of Iowa City Activity: Revenue (310400)Fund: General (1000) Division: Revenue (310400)Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 951,130$ 947,063$ 947,639$ 995,894$ 1,024,733$ 1,052,071$ Charges For Fees And Services Water Charges 5,869 6,094 5,511 6,094 5,510 5,510 Miscellaneous Misc Merchandise - 286 1,942 286 1,942 1,942 Other Misc Revenue (141) 512 414 460 667 667 Total Revenues 956,857$ 953,955$ 955,506$ 1,002,734$ 1,032,852$ 1,060,190$ Expenditures: Personnel 591,759$ 618,453$ 638,409$ 646,334$ 668,133$ 688,177$ Services 359,919 330,093 310,698 348,532 358,096 365,258 Supplies 5,179 5,409 6,399 7,868 6,623 6,755 Total Expenditures 956,857$ 953,955$ 955,506$ 1,002,734$ 1,032,852$ 1,060,190$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 169 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 Department partnered with the Iowa City Fire Department, Johnson County Ambulance Service, Diversity Focus, The Dream Center, and Learning for Life in the development of a Johnson County Public Safety Explorer Program. This program had recruitment efforts in April and May of 2015 and proceeded throughout the remainder of the year with selection of participants, monthly meetings, and a Youth Academy.  The Department continues to contract with St. Ambrose University to analyze traffic contact data. A new memorandum of understanding to continue the project through 2016 was agreed upon.  The Department created a new temporary part time position called Community Outreach Assistant. The Department will be working with the ICCSD to determine how the Community Outreach Assistant can be utilized to benefit both organizations. Staffing: FY2015 FY2016 FY2017 Total FTE’s 5.00 5.00 6.00 Staffing Level Change Summary: There is an additional 1.0 FTE in Fiscal Year 2017 budget. The Department added a full time CSO/Community Outreach Assistant. This position would assist current Officers assigned to Community Policing positions as well as work independently to increase outreach and relationship building between the Police Department and Community. 170 Service Level Change Summary: The Police Department will be expanding the outreach and relationship between the Police Department and Community with the additional CSO/Community Outreach Assistant position. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $67,760 or 9% from Fiscal Year 2016. The increase is primarily from the costs for the additional CSO/Community Outreach Assistant position. 171 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Maintain compliance of CALEA accreditation CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Yes Yes Yes Yes Yes Universal Crime Reporting (UCR 1) Violent Crimes (includes murder, non-negligent manslaughter, forcible rape, robbery, and aggravated assault) CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Iowa City 183 163 185 228 213 Average of Comparable Cities in Iowa*373 333 339 282***300 Universal Crime Reporting (UCR 1) Property Crimes (includes burglary, larceny-theft, and motor vehicle theft) CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Iowa City 1,533 1,580 1,842 1,850 1,756 Average of Comparable Cities in Iowa*2,527 2,658 2,932**2,838***2,515 (***CY 2013 does not include Waterloo) GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing & Healthy Neighborhoods Commit to excellence in leadership, resource management, service-delivery, and improving our city and neighborhoods. Maintain Commission on Accreditation for Law Enforcement Agencies, Inc. (CALEA) accredited agency status compliance each year. **Average does not include Dubuque because FBI determined that the agency’s data were over- reported, and consequently were not included in their tables *Comparable Cities were Ames, Council Bluffs, Dubuque, Sioux City, and Waterloo 172 City of Iowa City Activity: Police Administration (410100)Fund: General (1000) Division: Police Administration (410100)Department: Police 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 737,513$ 741,617$ 776,957$ 890,444$ 988,144$ 1,015,882$ Miscellaneous Other Misc Revenue - - 18 - - - Other Financial Sources Sale Of Assets 20 - - - - - Total Revenues 737,532$ 741,617$ 776,975$ 890,444$ 988,144$ 1,015,882$ Expenditures: Personnel 671,317$ 689,782$ 690,710$ 729,779$ 797,537$ 821,463$ Services 54,205 38,834 74,658 148,438 178,100 181,662 Supplies 12,010 13,001 11,589 12,227 12,507 12,757 Total Expenditures 737,532$ 741,617$ 776,957$ 890,444$ 988,144$ 1,015,882$ Personnel Services - FTE 2013 2014 2015 2016 2017 Administrative Secretary 1.00 1.00 1.00 - - Computer Syst Analyst - Police 1.00 1.00 1.00 1.00 1.00 CSO/Community Outreach - - - - 1.00 Police Administrative Coordinator - - - 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 6.00 Activity Summary 173 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. 174 HIGHLIGHTS Recent Accomplishments:  Construction was completed on the new animal shelter.  A new animal services supervisor was hired.  Recognizing the importance of conflict resolution, the Department had supplemental verbal de-escalation training for all Officers at this year’s annual April training sessions. Currently all Officers attending basic training at ILEA receive 8 hours of verbal judo training. The Department also recently amended its Use of Force Policy clarifying to Officers when verbal de- escalation it to be used. Upcoming Challenges:  Animal Services staff shortages due to employee injury. To maintain current level of customer service this will require additional overtime and/or part time temporary assistance.  The Department continues to experience difficult in the hiring and retention of crossing guards. North Liberty recently advertised to paying crossing guards $16.08/hour. The Department is requesting a pay increase to enhance recruitment and retention of $16.25/hour.  COPS grant funding for two Officers will expire in November 2016. The City is responsible to maintain these positions for another year. Based upon the number and calls for service and wanting to provide the best possible service to the Community, the Department would like to retain current staffing levels beyond the City’s one year obligation. Staffing: FY2015 FY2016 FY2017 Total FTE’s 20.00 20.00 19.00 Staffing Level Change Summary: The police records staff was reorganized in the Fiscal Year 2017 budget. This reorganization resulted in the elimination of the 1.0 FTE Records Supervisor position. Also, 2.00 FTE Police Records Clerks and 2.00 FTE Senior Police Records Clerks were reclassified to 4.00 FTE Police Records Technicians. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to decrease $98,380 or 6% from Fiscal Year 2016. The decrease is primarily from the costs for the Records Supervisor position. 175 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Community Presentations 117 129 174 186 259 Youth Related Programs New Measure New Measure New Measure 11 19 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Pets Micro-chipped 1,100 1,075 1,150 980 911 Licensed Pets 3,602 3,500 3,834 2,811 4,272 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. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing & Healthy Neighborhoods 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. 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. Enhanced Communication and Marketing & Healthy Neighborhoods Increase the efficiency in which lost pets and owners are reunited. 176 City of Iowa City Activity: Police Administrative Services (410200)Fund: General (1000) Division: Police Administrative Services (410200)Department: Police 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,526,537$ 1,471,410$ 1,351,222$ 1,667,751$ 1,590,939$ 1,649,633$ Licenses And Permits Misc Lic & Permits 21,383 27,613 24,053 24,781 24,000 24,000 Intergovernmental Local 28E Agreements 71,382 228,160 234,105 218,550 225,985 225,985 Charges For Fees And Services Animal Care Services 8,873 9,230 9,945 10,000 10,000 10,000 Misc Charges For Svc 3,879 2,880 3,085 3,442 3,100 3,100 Miscellaneous Animal Adoption 10,620 9,557 12,912 11,060 13,000 13,000 Code Enforcement - - 1,510 - 1,200 1,200 Contrib & Donations - 1,270 1,759 51,540 51,050 51,050 Misc Merchandise 7,887 5,966 6,786 7,000 6,800 6,800 Other Misc Revenue 39,088 28,699 39,506 36,284 26,432 26,432 Printed Materials 22,434 29,363 28,934 27,043 28,653 28,653 Other Financial Sources Sale Of Assets 29 6,700 1,406 3,000 - - Total Revenues 1,712,112$ 1,820,848$ 1,715,223$ 2,060,451$ 1,981,159$ 2,039,853$ Expenditures: Personnel 1,405,753$ 1,440,940$ 1,395,757$ 1,555,446$ 1,457,064$ 1,500,776$ Services 223,533 296,831 238,290 395,972 384,087 391,769 Supplies 60,532 69,674 81,176 109,033 115,008 117,308 Capital Outlay 22,295 13,403 - - 25,000 30,000 Total Expenditures 1,712,112$ 1,820,848$ 1,715,223$ 2,060,451$ 1,981,159$ 2,039,853$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 3.00 3.00 3.00 3.00 Police Records Clerk 2.00 2.00 2.00 2.00 - Police Records Technician - - - - 4.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Records Supervisor 1.00 1.00 1.00 1.00 - Sr Police Records Clerk 2.00 2.00 2.00 2.00 - Total Personnel 18.00 20.00 20.00 20.00 19.00 Capital Outlay 2016 2017 Animal Services Transport Vehicle -$ 25,000$ Total Capital Outlay -$ 25,000$ Activity Summary 177 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 two canine units, bicycle officers, a Neighborhood Resource Officer, a Downtown Business District Officer, a Crime Prevention Officer, Community Service Officers, a Special Response Team (SRT), a 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, and a Street Crimes Unit, in addition to general crime investigators.  Forfeitures: Criminal forfeiture is an action brought as a part of the criminal prosecution of a defendant and requires that the government indict (charge) the property used or derived from the crime along with the defendant. The money or items that are forfeited can only be used by law enforcement for law enforcement equipment or law enforcement related activities. The money or items cannot be used to supplant a budget or budgeted item. Forfeiture is governed by State of Iowa Code chapter 1133 in addition to federal guidelines. HIGHLIGHTS Recent Accomplishments:  Chief Hargadine sent Officer Kevin Bailey to Georgetown University for an intensive, week- long training, along with representatives from our local judicial branch, schools, juvenile court and community based organizations. The Georgetown Team, as they are now known, were tasked with reviewing current practices to see if there are researched-based solutions that we can incorporate in our local system to keep low-level offenders out of the formal Juvenile Court system. The Georgetown Team has developed a PRE-referral diversion concept, for all juveniles cited for Disorderly Conduct, which was implemented August 19, 2014, the first day of the 2014-2015 school year. The diversion program requires the juvenile to complete a series of assignments which include an impact letter, thinking errors curriculum, and community service. The benefit to the juvenile, if they complete the diversion program, is they are never entered into the Juvenile Court’s ISIS System. The juvenile could say with certainty that they were never formally referred to Juvenile Court.  The Department purchased and deployed body worn cameras for all officers. 178 Upcoming Challenges:  The Department has begun wearing body cameras. This has doubled the department’s video retention and subsequent requests. The community service officer assigned to evidence has begun to accumulate overtime. The Department expects an increase in overtime for this position to maintain the current level of customer service. Staffing: FY2015 FY2016 FY2017 Total FTE’s 80.00 80.00 80.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There is a planned change in the overlapping of police patrol shifts that will allow for additional staffing coverage during the peak hours of operation. It is anticipated that two to three additional officers will be on patrol during these hours. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $270,030 or 3% from Fiscal Year 2016. The increase is primarily from the costs of health insurance premiums that are projected to increase by 17% in Fiscal Year 2017. Capital outlay includes $114,000 for two new fully outfitted squad cars as part of the service level change. 179 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 OWI Arrests 319 452 476 598 559 Traffic Stops 11,804 13,728 11,981 13,040 13,637 Traffic Accidents and Average Damage CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Accidents*1,889 1,886 2,047 2,429 2,374 Average Damage, Reportable Accident*$4,488 $4,421 $3,276 $4,800 $4,770 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Bar Checks Performed 976 1,800 1,365 1,362 1,343 Compliance Checks 25 149 273 341 165 Response Time: Loud Party Complaints (in minutes) CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Call to Dispatch 18:07 11:30 9:03 7:04 7:44 Dispatch to On Scene 9:25 4:19 4:01 4:09 4:38 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods Traffic crash reduction. Address the impact of underage drinking on downtown and near downtown neighborhoods. Increase OWI and traffic enforcement. Continue alcohol compliance checks, bar checks, and directed party patrols, reduce response time to loud party calls. * 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 $1,000. 180 City of Iowa City Activity: Police Field Operations (410300)Fund: General (1000) Division: Police Field Operations (410300)Department: Police 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 8,034,265$ 8,692,280$ 8,786,128$ 9,290,364$ 9,459,608$ 9,709,419$ Other City Taxes 396,304 459,348 502,258 450,000 502,258 502,258 Use Of Money And Property Interest Revenues 95 21 107 - - - Intergovernmental Fed Intergovnt Rev 23,508 118,657 130,575 17,374 50,398 50,398 Local 28E Agreements - 10,000 10,000 10,000 10,000 10,000 Other State Grants 180,233 209,538 186,715 194,103 233,640 233,640 Charges For Fees And Services Fire Services 5,305 4,570 7,775 4,500 6,000 6,000 Police Services 269,023 88,193 226,620 31,335 44,121 44,121 Miscellaneous Code Enforcement 1,587 998 579 1,000 500 500 Other Misc Revenue 42,252 18,501 12,234 12,000 7,500 7,500 Contrib & Donations - 11,680 - - - - Misc Merchandise - 6 583 - - - Other Financial Sources Sale Of Assets 41,590 72,716 33,868 54,232 30,000 30,000 Total Revenues 8,994,163$ 9,686,508$ 9,897,442$ 10,064,908$ 10,344,025$ 10,593,836$ Expenditures: Personnel 7,867,958$ 8,512,295$ 8,608,002$ 8,804,007$ 9,074,039$ 9,346,260$ Services 635,273 663,980 629,805 637,679 599,823 611,819 Supplies 194,863 204,987 199,287 172,612 204,663 208,756 Capital Outlay 296,068 305,246 460,348 450,610 465,500 427,000 Total Expenditures 8,994,163$ 9,686,508$ 9,897,442$ 10,064,908$ 10,344,025$ 10,593,836$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2016 2017 Automobiles 236,900$ 335,500$ PC Hardware 25,000 - Software 9,466 - Vehicle Equipment 21,832 10,000 Other Operating Equipment 157,412 120,000 Total Capital Outlay 450,610$ 465,500$ Activity Summary 181 FIRE ADMINISTRATION The Fire Administration division is under the direction of the Fire Chief. The Fire Chief is responsible for all department activities as set out by Federal and State laws, and City of Iowa City ordinances. The Deputy Fire Chief is the second in command and is responsible for 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 division is responsible for maintenance of buildings and grounds, calendar administration, the safety and wellness committees, uniforms, physicals and immunizations. Fire administration also manages the weather alert sirens and the City of Iowa City Command Post budget. The Iowa City Fire Department strives to accomplish the goals and objectives that flow from the City of Iowa City Strategic Plan and the Iowa City Fire Department Strategic Plan. Both are community driven documents. The Iowa City Fire Department was accredited by the Commission on Fire Accreditation International (CFAI) in August of 2008. The department was reaccredited in 2013 and will position itself for reaccreditation in 2018. The maintenance of fire service accreditation requires a commitment to a model of continuous quality improvement. The budget for Fire Administration governs the acquisition, maintenance, and empowerment of all resources not otherwise associated with Emergency Operations, Fire Prevention, or Fire Training. The budget includes oversight of fixed facilities as well as the furnishings and resources that enable emergency operations personnel to be fit and ready to respond 24/7. The majority of the Administration budget goes towards routine maintenance and upkeep of the fire stations and department personnel. HIGHLIGHTS  Fire apparatus are equipped with mobile data computers (MDCs). Eleven MDCs were replaced this year as part of the computer replacement chargeback process. Improved performance and reliability were achieved. The onboard computers receive and convey emergency response information while en route to emergency incidents.  Standard Operating Procedures were updated to formalize the dispatch and response performance of the administrative staff chief officer(s) assigned to incidents as part of an Effective Response Force (ERF).  Promotional assessment centers were conducted for all ranks and rank order lists of eligible candidates were certified for each rank by the civil service commission.  Hosted a Data Analysis and Presentation class in May through the Center for Public Safety Excellence (CPSE). 182 Recent Accomplishments:  RFP and budget authority provided to facilitate the development of a Community Risk and Standard of Cover document. The 6 – 8 month project is currently under way.  Budget authority is provided to construct a new community driven Strategic Plan. The work will commence when the Standard of Cover project is complete.  Efforts to reduce the number of personnel categorized as obese or morbidly obese have seen a decrease from 31% to 25% in two years.  To reduce the incidence of training related injuries safety information and warm-ups prior to conducting physically demanding training was instituted. Non-incident injuries dropped from 13 in 2013 to 3 in 2014. Upcoming Challenges:  Articulating space needs within existing facilities to create a long- range facilities master plan to drive capital improvement pursuits.  Meeting travel time goals will become more of a problem. Traffic pre-emption equipment may be proposed in ongoing efforts to achieve travel time goals.  GIS capabilities will be required and no in-house expertise currently exists.  The lack of a training center forces crews to conduct hands-on training wherever they can find space to do so. The situation causes units to move about the city and complicates the task of assuring district coverage.  Employee uniform expenses are exceeding budget authority. A quartermaster system may become necessary to better manage costs.  Video conferencing equipment needs to be replaced. It has become less and less reliable. Staffing: FY2015 FY2016 FY2017 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. 183 Financial Highlights: Fiscal Year 2017 services expenditures are estimated to decrease $39,940 or 12% from Fiscal Year 2016. The decrease is primarily from the costs for consultant services to partner with Center for Public Safety Excellence to complete update of Community Hazards and Risk Assessment & Standards of Cover documents that is required in the accreditation process in Fiscal Year 2016. Fiscal Year 2017 capital outlay includes the purchase and installation of two new weather alert sirens needed to increase coverage in the growing areas of the city at a projected cost of $40,000 (siren, radio controller, and mounting pole). 184 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Meet ACR requirements to maintain CFAI accredited agency status CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 ACR Submitted Yes Yes Yes Yes*Yes Number of reaccreditation report adopted recommendations implemented CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Strategic Recommendations (7)New Measure New Measure New Measure 1 of 7 2 of 7 Specific Recommendations (9)New Measure New Measure New Measure 2 of 9 4 of 9 Maintain ISO Class 2 rating CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Rating 3 3 2 2 2 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing Increase two-way communication with customers seeking information or feedback. Maintain Commission on Fire Accreditation International (CFAI) accredited agency status by timely submission of Annual Compliance Report (ACR). Implement strategic and specific recommendations accepted from 2013 CFAI reaccreditation report. Maintain Insurance Services Office (ISO) Public Protection Classification of 2. *Reaccredited Year 185 City of Iowa City Activity: Fire Administration (450100)Fund: General (1000) Division: Fire Administration (450100)Department: Fire 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Intergovernmental State 28E Agreements 1,400,183$ 1,370,309$ 1,330,770$ 1,397,715$ 1,375,000$ 1,375,000$ Local 28E Agreements - - - - 30,000 30,000 Miscellaneous Contrib & Donations 2,550 - 200 - - - Printed Materials 4 - - - - - Other Misc Revenue 121 726 80 - - - Other Financial Sources Sale Of Assets 595 - - - - - Total Revenues 1,403,453$ 1,371,035$ 1,331,050$ 1,397,715$ 1,405,000$ 1,405,000$ Expenditures: Personnel 537,848$ 480,393$ 472,253$ 480,042$ 494,673$ 509,513$ Services 196,106 196,673 199,227 322,202 282,259 287,904 Supplies 57,269 71,027 52,830 112,603 101,746 103,781 Capital Outlay - 10,000 10,210 35,289 47,800 60,000 Total Expenditures 791,222$ 758,093$ 734,520$ 950,136$ 926,478$ 961,198$ Personnel Services - FTE 2013 2014 2015 2016 2017 Administrative Secretary 1.00 1.00 - - - Battalion Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 Fire Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 4.00 4.00 3.00 3.00 3.00 Capital Outlay 2016 2017 Weather Alert Siren(s)20,000$ 40,000$ Other Operating Equipment 15,289 7,800 Total Capital Outlay 15,289$ 47,800$ Activity Summary 186 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 mitigate various types of fires. They’re also required to investigate false alarms. Firefighting activities typically require more resources (personnel, equipment, etc.) than any other type of emergency. Fires have a greater potential to harm people and property than do other types of emergencies. The department continually looks for ways to decrease response times to all emergencies and to reduce the number and severity of fires.  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 EMS first responders. The Johnson County Ambulance Service provides ALS care and transport service. Together we provide a tiered EMS response system.  Technical Rescue: Technical rescue incidents are those incidents that require highly specialized knowledge, skills, tools, and techniques to safely mitigate the event. The ICFD provides several technical rescue services: water and ice rescue, trench and structural collapse rescue, vehicle and heavy machinery rescue, rope rescue, and confined space rescue. The Special Operations Response Team (SORT) provides a core group of highly trained technicians that provide team training in addition to regular company and shift level training on the various rescue disciplines.  Hazardous Materials Response: The department continues to be active in haz-mat response and takes a leading role with the Johnson County Hazardous Materials Response Team (JCHMRT), which includes 14 ICFD personnel. The JCHMRT includes 30 members who are trained and certified to the Hazmat Technician level. HIGHLIGHTS  The demand for emergency service continues to increase in Iowa City. The ICFD is on track to respond to over 6000 incidents in 2015. That total would represent a four percent increase over 2014 calls for service. The call volume will have increased by approximately 23% in the last five years. The department is currently averaging just over 16 emergency calls for service per day.  As of 10/19/2015, fire personnel have responded to 162 fire emergencies this year, resulting in just over $1 million in property damage. The pre-incident value of the affected property is over $97 million, resulting in a total saved value of more than $96 million. The largest single fire loss as of this date was estimated at $250,000, for a fire that occurred in a large recreational vehicle. 187  The ICFD continues to experience an increasing number of simultaneous emergency calls for service. In calendar year 2014, 22.7% of emergency incidents were overlapping. Overlapping calls for service will negatively affect response reliability when a response vehicle is already committed. Response times to the emergency will be longer because a more distant unit will have to respond to the call. Recent Accomplishments:  The first unit on scene total response time, city wide, decreased for the fourth straight year.  Of the 38 building fires in 2014, 25 were confined to the room of origin.  The department has purchased a new special operations response trailer which will improve on scene response capabilities for technical rescue incidents.  The hazardous materials team has taken advantage of federally funded hazardous materials training in Pueblo, Co. Courses taken there include: crude oil by rail, highway emergency response specialist, and tank car specialist.  In calendar year 2014, 20% of cardiac arrest victims tended to by the ICFD were converted to a perfusable heart rhythm. Upcoming Challenges:  Calls for service increased by 621 incidents between 2012 and 2014. The department will likely respond to over 6000 calls in 2015.  Cooking fires continue to trend as the city’s leading cause of building fires.  The department continues to see an increase in overlapping calls for service.  The department is experiencing a significant increase in calls categorized as invalid assist.  Meeting established response time goals is a challenge that will possibly stretch even further our capabilities. Growth and development on the east, southeast and west will soon produce population densities that impose even shorter response time goals.  FD storage is out of position to allow for rapid response when retrieving equipment.  False alarm incidents increased by 14.8% in 2014.  The city’s EMS transport agency is getting busier and we are seeing extended arrival times for an ambulance. The department is exploring a service enhancement from an EMT first responder service to a provisional paramedic service.  Station design at fire station 1 is inappropriate for personnel to turnout within the prescribed benchmark goal. Staffing: FY2015 FY2016 FY2017 Total FTE’s 59.00 59.00 59.00 188 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $117,810 or 2% from Fiscal Year 2016. The increase is primarily from the costs of health insurance premiums that are projected to increase by 17% in fiscal year 2017. Apparatus slated for replacement in 2017 include one engine and one command vehicle. The CIP request is for $810,000. The CIP will replace a 2000 Toyne/Spartan engine with 70,488 miles and a 2009 Ford E350 command vehicle 189 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Emergent Fire Response (All) Urban Target CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 % Compliance 90%98%98%99%96%100% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 Suburban Target CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 % Compliance 90%94%100%99%96%94% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 EMS Response Urban Target CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 % Compliance 90%95%96%96%96%97% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 Suburban Target CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 % Compliance 90%83%89%92%91%89% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 Fire Control CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Building Fires 42 44 42 39 38 10 5 2 6 6 20 19 24 17 19 0 1 2 1 7 6 7 10 13 6 1 6 1 0 0 Fires confined to room of origin Fires confined to floor of origin Beyond the building of origin Confined to building of origin GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods Reduce emergency response times to reduce property loss and risk to civilians. Arrive at incident location within six minutes of dispatch center notification, 90% of the time. Confine fires to the room or object of origin for at least 40% of all commercial and residential fires. Fires confined to object of origin 190 City of Iowa City Activity: Fire Emergency Operations (450200)Fund: General (1000) Division: Fire Emergency Operations (450200)Department: Fire 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 5,423,942$ 5,629,410$ 5,901,517$ 5,855,052$ 5,989,341$ 6,173,847$ Other City Taxes Other City Taxes 521,476 585,611 531,997 589,040 531,997 531,997 Charges For Fees And Services Fire Services 3,000 3,287 3,000 3,000 3,000 3,000 Miscellaneous Other Misc Revenue 2,855 3,755 2,648 - - - Other Financial Sources Sale Of Assets 6,116 49,033 14,550 - - - Total Revenues 5,957,389$ 6,271,096$ 6,453,712$ 6,447,092$ 6,524,338$ 6,708,844$ Expenditures: Personnel 5,579,298$ 5,906,639$ 6,007,284$ 6,049,133$ 6,166,949$ 6,351,957$ Services 207,082 253,911 352,499 263,099 262,236 267,481 Supplies 84,219 90,087 86,404 91,860 87,653 89,406 Capital Outlay 86,789 20,459 7,525 43,000 7,500 - Total Expenditures 5,957,389$ 6,271,096$ 6,453,712$ 6,447,092$ 6,524,338$ 6,708,844$ Personnel Services - FTE 2013 2014 2015 2016 2017 Battalion Chief 2.00 2.00 2.00 2.00 2.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter 42.00 42.00 42.00 42.00 42.00 Total Personnel 59.00 59.00 59.00 59.00 59.00 Capital Outlay 2016 2017 Vehicle Equipment 10,000$ -$ Trench Rescue Trailer 33,000 - Other Operating Equipment - 7,500 Total Capital Outlay 43,000$ 7,500$ Activity Summary 191 FIRE PREVENTION The Fire Prevention Bureau (FPB) continues to serve the Iowa City community 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 that 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 activities. 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 and every inspection: first, we’re provided an opportunity to increase fire safety awareness by carefully explaining all violations and associated hazards; second, firefighters gain first hand familiarity with the buildings in their response districts; and third, we have a unique opportunity to grow our relationships in the community through mutual respect and goodwill. The wide range of activities provided by fire and life-safety educators includes the following: daycare/preschool and school presentations, Kids Safety House visits, Safety Village, UI Resident Assistant Fire Academy training, 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 trained child safety seat technicians and fire station 4 serves as a child safety seat “FIT Station.” The department is hoping to pilot a new program this year called “Fired Up About Reading” that uses firefighter mentors to encourage at-risk school kids to read outside of school. The program provides at-risk youth an opportunity to interact in a meaningful way with public safety providers. The firefighter serves as a positive role model and the reading habits that we hope to convey may be life changing. 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 effort to determine the origin and cause of the fire. Fire investigation team members receive specialized training and are required to complete continuing education requirements. The Fire Marshal is a certified peace officer and works closely with the law enforcement community in our efforts to combat the crime of arson. 192 HIGHLIGHTS  As of October 15, 2015, the FPB has conducted 1,574 fire and life-safety inspections.  As of October 15, 2015, the FPB has investigated 157 fire incidents to determine the origin and cause of the fire. As in years past, the kitchen is area of origin for the majority of our fires; unattended cooking accounted for the largest number of these fires. Recent Accomplishments:  Fire Marshal Greer received a passing grade on his last Applied Research Project, completing the Executive Fire Officer Program (EFOP).  The 2015 International Fire Code along with local amendments was unanimously adopted by City Council.  iPads for fire inspectors to conduct fire and life-safety inspections was funded through the computer charge back replacement program.  Completed 58 child safety seat installations as of October 15, 2015. Upcoming Challenges:  Identify methods to better manage the inspection workload against the demands of providing emergency service and requisite training.  Obtain training and education necessary to gain fire code and origin and cause certifications for the Fire Marshal.  Identify programs available to provide fire and life-safety education to at-risk neighborhoods and schools.  Conduct public education programs that support neighborhood stabilization initiatives such as “Fire Up About Reading”  Target educational campaigns directed to at-risk audiences in efforts to reduce the incidence of cooking related fires.  Develop a long-term plan reference the configuration and staffing of the fire prevention bureau by compiling a report on activities per NFPA 1730. Staffing: FY2015 FY2016 FY2017 Total FTE’s 1.00 1.00 1.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. 193 Service Level Change Summary: The fire prevention bureau is planning to test the Fired Up About Reading program at Alexander Elementary. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $8,590 or 6% from Fiscal Year 2016. The increase is primarily from the costs of health insurance premiums that are projected to increase by 17% in Fiscal Year 2017. 194 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Public education/fire prevention community contacts and staff hours CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Contacts (200 - Goal)108 147 175 241 265 Staff Hours 615 746 806 821 1117 Fire & life-safety building inspections conducted Type CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Bureau 686 458 507 430 520 Commercial 956 855 1,052 818 1,095 University 415 435 399 401 429 Increase presence and condition of smoke alarms encountered in fire incidents to 100% Smoke Alarm Status CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Working 48 22 56 28 23 Not Working 3 2 5 3 1 None Present/Undetermined 19 10 18 8 14 Incidents 70 44 79 39 38 Percent Working 68.6%50.0%70.9%71.8%60.5% GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods & A Strong Urban Core Ensure fire prevention core programs meet projected jurisdictional and regional service delivery demands & needs. Provide fire prevention services by collaborating with and educating the public, enforcing the codes, reviewing planned development, and identifying the mitigating hazards so that life and property are protected and disasters prevented. 195 City of Iowa City Activity: Fire Prevention (450300)Fund: General (1000) Division: Fire Prevention (450300)Department: Fire 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 184,398$ 191,071$ 226,488$ 209,300$ 219,961$ 225,889$ Miscellaneous Other Misc Revenue 851 530 - - - - Other Financial Sources Sale Of Assets - - 17,176 - - - Total Revenues 185,249$ 191,601$ 243,664$ 209,300$ 219,961$ 225,889$ Expenditures: Personnel 140,530$ 127,359$ 135,626$ 144,261$ 152,848$ 157,433$ Services 38,568 25,479 40,169 48,343 47,894 48,852 Supplies 6,151 21,768 13,300 16,696 19,219 19,603 Capital Outlay - 16,995 54,569 - - - Total Expenditures 185,249$ 191,601$ 243,664$ 209,300$ 219,961$ 225,889$ Personnel Services - FTE 2013 2014 2015 2016 2017 Battalion Chief 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Activity Summary 196 FIRE TRAINING The Fire Training division operates under the direction of the Battalion Chief in charge of Training and the Training Officer. They plan, develop, and coordinate in-house training activities with the assistance of a Training Committee. This division is directly responsible for the administration of all fire department training. Areas of emphasis include but are not limited to: emergency medical services, technical rescue, fire suppression, and hazardous materials. HIGHLIGHTS Calendar year 2014 department training activities include:  For the year: 2,920 classes; 6,694 attendees; 11,891 hours  Company training: 1,049 classes; 3,839 attendees; 4,924 hours  Department training: 132 classes; 1,816 attendees; 3,895 hours  Outside training & education: 338 hours  Physical fitness training: 1,460 classes; 6,150 hours  Firefighter entry level orientation training: 133 classes; 557 hours  Training Center utilized by other agencies/departments (prior to demolition): 29 hours Recent Accomplishments:  Completed 1st Annual Youth Emergency Services Academy for high school, junior high and elementary aged students. The academy is a joint venture with the Iowa City Police Department and the Johnson County Ambulance Service.  Conducted four (4) six-week candidate orientation classes for five (5) new hires.  Certified eight department members in Blue Card Incident Command.  Thirty-three members completed the two- day National Fire Academy Incident Safety Officer class. Upcoming Challenges:  Decommissioned the Fire Department Training Center in the fall of 2014. Currently working out of a temporary storage facility located outside of the city limits.  Budgeting personnel costs for all-hands competency based training evolutions, four (4) times per year per shift.  Long-term planning for a new fire training center complex. Securing property and modest funding are high priorities.  Time that is required to acquire and prep vacated structures for fire department training.  Maintaining district coverage throughout the acquisition and training process. Staffing: FY2015 FY2016 FY2017 Total FTE’s 1.00 1.00 1.00 197 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: The Iowa City Fire Department Training Center was decommissioned in December 2014. The Fire Department is currently working out of a rented storage facility and utilizing the classroom in the basement of Fire Station 4. The Training Division has constructed multiple training props to fill this void. The Training Division is working with the City, the University of Iowa and private developers to secure the rights and make available safe sites to conduct fire and special operations training in buildings slated for demolition. These opportunities are unpredictable as to when they will occur and come to us with narrow timeframes within which to conduct our training. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $24,020 or 20% from Fiscal Year 2016. The increase is primarily from the costs of overtime funds to hire back three (3) crews for three (3) half-day competency based training sessions (one time for each of our three shifts), four (4) times per year. The training will take place in acquired structures or at the Coralville Fire Department Training Center. The request is necessary to provide appropriate district coverage during the hands-on training. 198 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Training hours completed per individual (% achieved) CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 % Achieved % Achieved % Achieved % Achieved % Achieved New Measure New Measure New Measure 100%93% New Measure New Measure New Measure 76%63% Certifications obtained Safety Officer Goal CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Certified New Measure New Measure New Measure New Measure 33 In Process New Measure New Measure New Measure New Measure 0 Fire Officer Goal CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Certified New Measure New Measure New Measure 2 2 In Process New Measure New Measure New Measure 12 2 Haz Mat Tech Goal CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Certified New Measure 50 62 62 64 In Process New Measure 14 2 2 0 Goal (160) 64 30 64 GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation 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. 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. Hours Minimum (96) During CY 2014, two personnel were on extended leave and unable to participate in training. 199 City of Iowa City Activity: Fire Training (450400)Fund: General (1000) Division: Fire Training (450400)Department: Fire 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 156,393$ 173,120$ 166,246$ 189,373$ 206,106$ 217,651$ Charges For Fees And Services Fire Services 2,224 717 629 - - - Miscellaneous Other Misc Revenue 530 - - - - - Other Financial Sources Sale Of Assets 500 7,159 - - - - Total Revenues 159,647$ 180,996$ 166,875$ 189,373$ 206,106$ 217,651$ Expenditures: Personnel 105,094$ 110,959$ 118,972$ 118,306$ 142,330$ 146,600$ Services 32,651 28,689 41,220 51,014 48,915 55,893 Supplies 15,902 9,175 6,683 20,053 14,861 15,158 Capital Outlay 6,000 32,173 - - - - Total Expenditures 159,647$ 180,996$ 166,875$ 189,373$ 206,106$ 217,651$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 200 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. Parkland Acquisition This activity accounts for the costs association with acquiring parkland. Farmers’ Market The Iowa City Farmers’ Market makes homegrown fruits, vegetables, homemade baked goods, foodstuffs, handcrafts, and flowers available to the general public. The market season runs May through October and is held on Wednesday evenings and Saturday mornings at the Chauncey Swan parking facility. Additional markets are held on Tuesdays at Mercer Park. Market Music features performances by local musicians on Wednesdays, June through October, in Chauncey Swan Park before and during the Farmers’ Market. Government Buildings Government Buildings staff provides routine custodial and maintenance services at City Hall and other public buildings utilizing a combination of in-house and contracted approaches. Staff provides daily cleaning and maintenance for the 64,445 square foot City Hall 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 Director of Parks & Recreation retired after 32 years with the department.  Chadek Green Park Community Garden program began.  The City of Iowa City and Project GREEN received a REAP Grant for the restoration and redevelopment of landscape and gardens at the Ashton House.  The operation of the Iowa City Farmers Market was contracted out to Avacentre, an event management company that serves a number of other City facilities.  Expanded the farmers market music season through October.  The Government Buildings Division restructured staffing to help with better cross- coverage of facilities and to allow for a more efficient operation.  The building of an automated system for further monitoring and improvement of energy use city-wide is ongoing. 201 Recent Accomplishments:  Chadek Green Park was acquired and now serves the public.  Chadek Green Community Gardens officially launched and sold out of garden plots.  In cooperation with Blue Zone initiatives, the department now offers a Neighborhood Garden program.  Completed numerous park upgrades at Tower Court, Reno Street, Willow Creek, Kiwanis, Mercer, Hickory Trail and other locations.  Initiated planning for Lower City Park, Hickory Hill Park and the an east side sports complex. Upcoming Challenges:  Address the demand for more community garden plots.  Continue to strengthen neighborhood parks consistent with the City Council strategic plan.  Develop a reinvestment strategy for older parks, aquatic centers and indoor recreation centers.  Continue working with affiliate groups to develop a positive relationship while developing solutions for future funding challenges.  Develop new programming to further engage the community.  Continue efforts to increase customer service and program awareness. Staffing: FY2015 FY2016 FY2017 Total FTE’s 6.83 7.33 6.33 Staffing Level Change Summary: There was a restructuring of the custodian and maintenance worker positions in Fiscal Year 2017. As a result of this restructuring, a 1.0 FTE Custodian moved into the Recreation division in Fiscal Year 2017 budget from the Parks & Recreation Administration division – Government Buildings activity. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures for administration are estimated to increase $85,100 or 363% from Fiscal Year 2016. The increase is primarily from the costs for consultant services to update the parks and recreation master plan. 202 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Endowments CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Iowa City Parks and Recreation Foundation $80,895 $118,125 $165,194 $114,736 $89,066 Community Foundation of Johnson County*NA NA $10,373 $17,864 $23,853 Donations & Grant Funding FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Donations**$64,157 $56,541 $258,063 $129,395 $54,828 Grant Funding**$62,702 $448,780 $1,820,930 $438,190 $335,157 Total $126,859 $505,321 $2,078,993 $567,585 $389,985 Per capita calculation (used 2010 US Census)$1.869 $7.446 $30.636 $8.364 $5.747 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Programs New Measure New Measure New Measure 168 177 Participants New Measure New Measure New Measure 59,486 62,672 Strategic Economic Development Activities Develop programs and events that support Iowa City business economically and promotionally. Enhance and expand program offerings to include targeted groups that will bring patrons to use local businesses. GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Monitor/utilize endowments, donations, and grant funding sources to decrease reliance on general fund subsidies. Continue to work with the Iowa City Parks and Recreation Foundation and Community Foundation of Johnson County, which provides unique memorial opportunities and support of the Iowa City Parks and Recreation Department. Continue to research and apply for possible grant funding sources to benefit the Iowa City Parks and Recreation Department. * Community Foundation started in CY 2012 ** Amounts include both General Fund and Capital Improvement Project Funds 203 City of Iowa City Activity: Park and Rec Admin (510100)Fund: General (1000) Division: Park and Rec Admin (510100)Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 264,037$ 283,961$ 540,834$ 265,817$ 348,089$ 358,087$ Charges For Fees And Services Parking Charges - 9,780 22,400 9,780 22,400 22,400 Miscellaneous Other Misc Revenue - 309 - 309 - - Total Revenues 264,037$ 294,050$ 563,234$ 275,906$ 370,489$ 380,487$ Expenditures: Personnel 235,643$ 241,845$ 246,996$ 251,357$ 258,823$ 266,588$ Services 26,393 49,865 34,217 23,446 108,543 110,714 Supplies 2,002 2,340 2,021 1,103 3,123 3,185 Capital Outlay - - 280,000 - - - Total Expenditures 264,037$ 294,050$ 563,234$ 275,906$ 370,489$ 380,487$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 Activity Summary 204 City of Iowa City Activity: Farmers Market (510200)Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 6,866$ -$ -$ Use Of Money And Property Rents 69,115 76,319 76,581 66,875 85,008 85,008 Charges For Fees And Services Misc Charges For Svc 2,919 3,126 2,977 3,262 4,386 4,386 Miscellaneous Contrib & Donations 3,043 5,650 4,700 3,100 4,700 4,700 Misc Merchandise 4,012 3,121 3,098 4,765 1,800 1,800 Total Revenues 79,088$ 88,216$ 87,356$ 84,868$ 95,894$ 95,894$ Expenditures: Personnel 16,124$ 31,134$ 15,988$ -$ 44,417$ 45,750$ Services 28,552 31,921 41,971 84,320 29,562 30,153 Supplies 5,197 5,054 6,782 548 8,106 8,268 Total Expenditures 49,873$ 68,109$ 64,741$ 84,868$ 82,085$ 84,171$ Activity: Government Buildings (510300)Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 483,947$ 397,884$ 605,437$ 657,959$ 673,607$ 690,166$ Total Revenues 483,947$ 397,884$ 605,437$ 657,959$ 673,607$ 690,166$ Expenditures: Personnel 300,807$ 234,214$ 269,713$ 283,026$ 308,717$ 317,979$ Services 161,314 138,838 303,781 354,562 337,306 344,052 Supplies 21,827 24,832 31,943 20,371 27,584 28,136 Total Expenditures 483,947$ 397,884$ 605,437$ 657,959$ 673,607$ 690,166$ Personnel Services - FTE 2013 2014 2015 2016 2017 Custodian - Govt Bldgs 2.50 2.50 2.50 3.00 2.00 M.W. I - Govt Bldgs 1.00 1.00 1.00 1.00 1.00 M.W. II - Govt Bldgs 1.00 1.00 1.00 1.00 1.00 Facilities Manager - - - 0.33 0.33 Rec. Maint. Supr 0.33 0.33 0.33 - - Total Personnel 4.83 4.83 4.83 5.33 4.33 Activity Summary Activity Summary 205 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 Program Supervisor – Customer Engagement. 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, fitness room, pool, game room, racquetball court, arts and crafts 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 fitness 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. 206 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. 207 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. 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. 208 HIGHLIGHTS  Hired new Program Supervisor – Customer Engagement to lead improving customer service/marketing of division programs and services.  City Park pool improvements  ICCSD gym partnership at Alexander Elementary  Positive engagement with sports affiliates on cost recovery strategies  Over 1,000 activities are offered annually Recent Accomplishments:  Customer service staff and facility supervision staff at RALCRCC and MPAC have been combined to meet the needs of a more diverse customer service base by not limiting customer service to regular business hours, which can create a barrier to service for working families. Additionally, customer service staff at both facilities has come under the supervision of the newly created Program Supervisor for Customer Engagement position. The creation of this position addresses both the internal need to provide more uniform training and support for customer service staff, as well as addresses the need to reach new recreation users through strategic marketing and communications.  City Park pool improvement project included the replacement of wading pool to meet ADA guidelines, expanded lawn area, and shade structures.  Formation of Youth Sports Council to assist in developing strategies for cost recovery for youth sports affiliates and the ICPRD facility maintenance costs. Upcoming Challenges:  Working with ICCSD in 28E agreements and shared facility use.  Maintaining and upgrading aging recreation centers to meet the needs of today and future citizens.  Staying relevant with innovative programming.  Economic and transportation barriers to recreation services, programs, and facilities.  Ongoing master planning projects: Lower City Park, Eastside Sports Complex, City Park Log Cabin Restoration. Staffing: FY2015 FY2016 FY2017 Total FTE’s 15.42 14.42 15.42 209 Staffing Level Change Summary: There was a restructuring of the custodian and maintenance worker positions in Fiscal Year 2017. As a result of this restructuring, a 1.0 FTE Custodian moved into the Recreation division in Fiscal Year 2017 budget from the Parks & Recreation Administration division – Government Buildings activity. The restructuring of these positions caused a number of the Maintenance Worker positions to have title and grade changes. The net impact on the overall cost was negligible. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $60,120 or 3% from Fiscal Year 2016. The increase is primarily from the costs of temporary employees to account for minimum wage adjustments and health insurance premiums that are projected to increase by 17% in Fiscal Year 2017. 210 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Recreation program cost recovery Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget 50%46%41%40%36%38%37% Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY2016 Budget New Measure New Measure New Measure 1 1 2 New Measure New Measure New Measure $12,226 $7,275 $10,352 New Measure New Measure New Measure 0 0 0 New Measure New Measure New Measure 11 30 30-45 Partner with ICCSD regarding planned improvements to older schools and the development of new elementary schools that collectively contribute to stronger neighborhoods designed for long-term sustainability. Enhance partnership with ICCSD in joint facility development and usage to provide recreational opportunities at the neighborhood level. Number of Schools Operation Expenses Capital Expenses Number of Activities GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Relate program fees to the full cost of providing service. Set program fees to recover more of direct program costs in order to rely less on general fund subsidies. Healthy Neighborhoods 211 City of Iowa City Activity: Recreation (520100)Fund: General (1000) Division: Recreation Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,822,827$ 1,772,327$ 1,759,171$ 1,926,376$ 2,001,616$ 2,066,255$ Other City Taxes 239,719 265,939 290,781 260,000 290,781 290,781 Use Of Money And Property Rents 96,760 102,851 113,586 104,646 110,500 110,500 Royalties & Commiss 12,319 9,200 8,431 9,188 8,500 8,500 Intergovernmental Other State Grants - 6,882 14,650 - - - Local 28E Agreements 99,404 99,404 98,250 91,633 99,000 99,000 Charges For Fees And Services Culture & Recreation 569,311 588,301 566,102 623,635 627,086 627,086 Transit Fees - - 2,320 900 900 900 Misc Charges for Services 17 - - - - - Miscellaneous Contrib & Donations 22,030 1,850 27,478 15,350 15,000 15,000 Misc Merchandise 3,512 4,710 4,282 4,989 4,730 4,730 Other Misc Revenue 4,451 1,013 2,536 1,183 1,627 1,627 Other Financial Sources Sale Of Assets - 48 847 - - - Total Revenues 2,870,350$ 2,852,525$ 2,888,434$ 3,037,900$ 3,159,740$ 3,224,379$ Expenditures: Personnel 2,082,737$ 2,087,769$ 2,071,949$ 2,223,921$ 2,284,040$ 2,352,561$ Services 520,080 512,048 540,120 562,288 587,661 599,414 Supplies 231,133 172,179 201,970 177,691 208,239 212,404 Capital Outlay 36,400 80,529 74,395 74,000 79,800 60,000 Total Expenditures 2,870,350$ 2,852,525$ 2,888,434$ 3,037,900$ 3,159,740$ 3,224,379$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 - - Custodian - Govt Buildings - - - - 3.75 M.W. I - Pools 1.00 1.00 1.00 - - M.W. I - Recreation 2.75 2.75 2.75 2.75 - M.W. II - Recreation 1.00 1.00 1.00 1.00 - M.W. II - Pools - - - - 1.00 M.W. III - Pools 1.00 1.00 1.00 1.00 - M.W. III - Govt Bldgs - - - - 1.00 Facilities Manager - - - 0.67 0.67 Rec. Maint. Supr 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 6.00 6.00 Total Personnel 15.42 15.42 15.42 14.42 15.42 Capital Outlay 2016 2017 Facility Improvements 10,000$ 5,000$ Park & Rec Equipment 15,000 2,800 Fitness Equipment 11,000 12,000 Starting Blocks 8,000 - RALRC Edible Landscape - 15,000 Maintenance And Repairs 30,000 - Diving Board - 5,000 Pool Deck Tile/Grate Replacement - 25,000 City Pool Front Desk Replacement - 15,000 Total Capital Outlay 74,000$ 79,800$ Activity Summary 212 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, 22 restroom facilities, 2 dog parks and 3 splash pad/spray pad facilities. The Horticulture sector designs and manages the planters and planting beds in the central business district area and all parks and assists with natural areas management. 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. Park Maintenance Administration Administrative personnel include the Superintendent of Parks & Forestry 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.  Horticulture: Provides daily horticultural grounds maintenance in the City Plaza (Pedestrian Mall), City Hall and Chauncey Swan Park, all city owned planter beds and natural areas. Design, installation and maintenance of planting beds with annuals and perennials in the aforementioned areas and various city parks. Assists Parks Maintenance with snow and ice removal to various City-owned park areas, bridges, and right-of-ways on assigned routes, as needed. 213 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 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 Maintenance Operations shifted into two different places. The horticulture activities shifted into Park Maintenance Operations and the daily ground maintenance shifted into the Transportation & Resource Management Administration. HIGHLIGHTS  Redesign of Tower Court Park Recent Accomplishments:  Addition of Tower Court Park spray pad  Addition of restroom facilities at Fairmeadows Park  Installation of Chadek Green Gardens  Phase I Willow Creek/Kiwanis Park redesign  Installed new benches at Water Works Park Upcoming Challenges:  Planning for effective management of expanding parks, trails and natural areas  Equitably managing the 200+ acres of City-owned non-parkland  Managing the inevitable Emerald Ash Borer (EAB) infestation  Expanding, enhancing and developing new recreational opportunities Staffing: FY2015 FY2016 FY2017 Total FTE’s 19.00 19.00 19.00 Staffing Level Change Summary: The 1.0 FTE Maintenance Worker II and 1.0 FTE Senior Maintenance Worker that were in the CBD Maintenance Operations were moved into Park Maintenance Operations. The other 1.0 FTE Maintenance Worker II that was in the CBD Maintenance Operations shifted to Transportation & Resource Management Administration division. 214 There was a new 1.0 FTE Maintenance Worker I added to Park Maintenance Operations; the cost of this position was offset by reducing a 1.0 FTE Maintenance Worker II to a Maintenance Work I and by reducing hours for temporary summer workers. Service Level Change Summary: The daily ground maintenance for CBD Maintenance shifted to Transportation & Resource Management Administration division. A cross country course has been the Soccer Complex. Financial Highlights: Park Maintenance Operations includes $47,000 in capital outlay in Fiscal Year 2017 for the installation of fences at City Park and Mercer Park fields. $39,000 was also included in the Fiscal Year 2016 budget for this purpose. CBD Maintenance Operations expenditures are shifting into Transportation & Resource Management Administration starting in Fiscal Year 2017. Forestry services expenditures in Fiscal Year 2017 are estimated to increase $71,360 or 37% from Fiscal Year 2016. The increase in service expenditures is for a comprehensive tree inventory study for the street tree planting program. 215 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Acres of Developed Parkland 1,354 1,441 1,506 1,511 1,511 Acres of Undeveloped Parkland 327 248 186 186 186 Total Acres of Parkland 1,681 1,689 1,692 1,697 1,697 Total Acres per 1,000 Population (used 2010 US Census)24.77 24.89 24.93 25.01 25.01 Total Non-Parkland*---200 200 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Park Maintenance Operating Expenses per Acre (Total Acres of Parkland) FY 2011 FY 2012 FY 2013 FY 2014*FY 2015 Operating Expenses $2,597,523 $2,742,135 $2,582,975 $2,904,176 $2,776,572 Per Acre Cost $1,545 $1,624 $1,527 $1,531 $1,464 Create effective sustainable methods of operating and maintaining facilities that accurately distribute the costs, benefits and current level of service to the public. Efficiently and equitably manage Parkland areas, open spaces and facilities utilizing sustainable techniques. *Starting in FY 2014 calculation includes non-parkland acres, which more accurately reflects cost per acre. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods Develop and enhance Parkland areas and open spaces to exceed existing and future needs of Iowa City patrons. Utilize public engagement through neighborhood meetings, outreach and social media to gather input for the purposes of planning, education and volunteerism. Review and update the master plan every five years to reflect current and future needs of the community. *Non-Parkland consists of highway ROWs, medians/islands and areas unmaintained by other divisions. FY 2014 is the first year these areas were identified as an extra coverage absorbed by Parks. A Solid Financial Foundation 216 City of Iowa City Activity: Park Maintenance Administration (530100)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 229,303$ 221,313$ 189,146$ 141,079$ 147,019$ 151,115$ Total Revenues 229,303$ 221,313$ 189,146$ 141,079$ 147,019$ 151,115$ Expenditures: Personnel 194,545$ 181,859$ 160,107$ 103,314$ 115,611$ 119,079$ Services 29,373 31,369 24,153 32,095 26,680 27,214 Supplies 5,385 8,085 4,886 5,670 4,728 4,823 Total Expenditures 229,303$ 221,313$ 189,146$ 141,079$ 147,019$ 151,115$ Personnel Services - FTE 2013 2014 2015 2016 2017 Clerk/Typist - Parks & Forest 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 1.00 1.00 Activity Summary 217 City of Iowa City Activity: Park Maintenance Operations (530200)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,801,485$ 1,965,991$ 1,802,124$ 2,431,874$ 2,304,142$ 2,343,961$ Use Of Money And Property Rents 59,867 108,843 172,516 129,314 197,000 197,000 Royalties & Commiss - 1,984 2,398 1,984 2,500 2,500 Intergovernmental Fed Intergovnt Revenue - - 36,608 - - - Disaster Assistance - 798 1,294 - - - Other State Grants - 22,195 2,933 - - - Charges For Fees And Services Culture & Recreation 82,412 101,957 104,681 101,957 105,232 105,232 Miscellaneous Contrib & Donations 2,500 585 2,450 585 16,000 16,000 Misc Merchandise - 508 1,400 508 - - Other Misc Revenue 973 3,854 6,525 3,820 200 200 Other Financial Sources Sale Of Assets 5,522 1,830 1,408 - - - Total Revenues 1,952,759$ 2,208,545$ 2,134,337$ 2,670,042$ 2,625,074$ 2,664,893$ Expenditures: Personnel 1,157,949$ 1,254,252$ 1,196,263$ 1,549,285$ 1,545,707$ 1,592,078$ Services 621,688 753,829 751,323 845,850 822,293 838,739 Supplies 147,780 170,565 154,090 206,907 200,074 204,075 Capital Outlay 25,342 29,899 32,661 68,000 57,000 30,000 Total Expenditures 1,952,759$ 2,208,545$ 2,134,337$ 2,670,042$ 2,625,074$ 2,664,893$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. I - Parks - - - 1.00 3.00 M.W. II - Parks 5.00 5.00 5.00 5.00 4.00 M.W. II - Horticulture - - - - 1.00 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 - Horticulture Specialist - - - - 1.00 Sr MW - Turfgrass Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 11.00 11.00 11.00 12.00 15.00 Capital Outlay 2016 2017 Fences at City & Mercer Fields 39,000$ 47,000$ Maintenance Truck 24,000 - City Park Equipment Improvements 5,000 - Irrigation Improvements - 10,000 Total Capital Outlay 68,000$ 57,000$ Activity Summary 218 City of Iowa City Activity: Forestry (530300)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 388,908$ 405,110$ 379,104$ 479,553$ 561,220$ 577,965$ Other City Taxes 5,285 5,929 9,017 5,970 9,017 9,017 Intergovernmental Fed Intergovnt Revenue - - 4,140 - - - Miscellaneous Contrib & Donations 20,000 20,000 20,200 20,000 20,000 20,000 Misc Merchandise - 100 - 100 - - Other Misc Revenue 366 - - - - - Other Financial Sources Sale Of Assets 595 - - - - - Transfer In -Govt Activities 70,582 73,078 73,290 78,624 74,312 74,312 Total Revenues & Transfer In 485,736$ 504,217$ 485,751$ 584,247$ 664,549$ 681,294$ Expenditures: Personnel 256,775$ 280,253$ 280,182$ 337,384$ 345,406$ 355,768$ Services 147,840 192,633 174,983 191,191 262,549 267,800 Supplies 21,640 31,331 30,586 55,672 56,594 57,726 Capital Outlay 59,480 - - - - - Total Expenditures 485,736$ 504,217$ 485,751$ 584,247$ 664,549$ 681,294$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 219 City of Iowa City Activity: CBD Maintenance Operations (535100)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 505,968$ 510,930$ 366,596$ 379,545$ -$ -$ Licenses And Permits General Use Permits 10,467 7,340 8,051 7,340 - - Food & Liq Licenses - - 2,400 - - - Miscellaneous Other Misc Revenue 659 145 - 145 - - Total Revenues 517,093$ 518,415$ 377,047$ 387,030$ -$ -$ Expenditures: Personnel 342,345$ 339,052$ 213,004$ 219,936$ -$ -$ Services 146,144 154,341 137,719 139,166 - - Supplies 28,604 16,982 26,324 12,928 - - Capital Outlay - 8,040 - 15,000 - - Total Expenditures 517,093$ 518,415$ 377,047$ 387,030$ -$ -$ Personnel Services - FTE 2013 2014 2015 2016 2017 M. W. II - CBD 2.00 2.00 2.00 2.00 - Sr M.W. - CBD 1.00 1.00 1.00 1.00 - Total Personnel 3.00 3.00 3.00 3.00 - Capital Outlay 2016 2017 Fixture Replace & Surface Repair 15,000$ -$ Total Capital Outlay 15,000$ -$ Activity Summary 220 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:  Reduction in seasonal staff for a savings of $11,000 in Fiscal Year 2015. Upcoming Challenges:  The challenge in Fiscal Year 2017 will be taking on more maintenance without increasing permanent or seasonal staff. Staffing: FY2015 FY2016 FY2017 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: The Cemetery staff will begin assisting Parks Maintenance Operations with the maintenance of Reno, Happy Hollow and Hickory Hill Parks in Fiscal Year 2017. Financial Highlights: Fiscal Year 2017 miscellaneous charges for service and sale of assets are estimated to increase $17,130 or 20% from Fiscal Year 2016. The increase is based on historical activity and the increased rates and charges in Fiscal Year 2016. 221 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Full Burials 30 34 27 19 35 Cremation 28 44 39 48 40 Report burial trends to effectively estimate the current longevity of the Cemetery. Use the results to assist with the strategic planning for future expansions and needs. GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Track and compare the number of full burials verse cremation burials for each fiscal year. 222 City of Iowa City Activity: Cemetery Operations (540100)Fund: General (1000) Division: Cemetery Operations (540100)Department: Parks and Recreation 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 242,814$ 242,440$ 208,775$ 269,162$ 255,044$ 264,972$ Charges For Fees And Services Misc Charges For Svc 31,845 25,499 40,135 31,845 38,341 38,341 Miscellaneous Contrib & Donations - - 400 - - - Other Misc Revenue 1,423 - - - - - Other Financial Sources Sale Of Assets 39,565 49,730 71,450 52,750 63,389 63,389 Total Revenues 315,647$ 317,669$ 320,760$ 353,757$ 356,774$ 366,702$ Expenditures: Personnel 243,511$ 248,835$ 248,139$ 273,125$ 279,257$ 287,635$ Services 52,328 56,205 57,904 65,283 63,614 64,886 Supplies 14,637 12,629 14,717 15,349 13,903 14,181 Capital Outlay 5,170 - - - - - Total Expenditures 315,647$ 317,669$ 320,760$ 353,757$ 356,774$ 366,702$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 223 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. HIGHLIGHTS  By the numbers Fiscal Year 2015: o 64,957 cardholders o 1,391,482 circulation o 826,217 visits o 108,345 computer users o 40,337 attended children’s programs o 9,382 social media followers 224 Recent Accomplishments:  Set records in Fiscal Year 2015 for the number of people entering the building and attendance at adult, teen, and children’s programs.  Began a partnership with the Coralville Public Library and the North Liberty Community Library to share electronic books and audiobooks. This provides a wider range of titles to all of our users.  Installed Iowa DOT service kiosk.  Continued emphasis on service to younger children through UI Delta Center “Playing is Learning” initiative and visits to all local elementary schools to issue library cards. Upcoming Challenges:  Introduce bookmobile service.  Improve library website.  Work with local partners to keep children reading in the summer.  Expand and improve the Digital History Project.  Offer laptop computers for checkout. Staffing: FY2015 FY2016 FY2017 Total FTE’s 43.13 42.77 44.17 Staffing Level Change Summary: A 0.50 FTE Library Assistant III position was reduced to a 0.50 FTE Library Assistant I position in the Library Controlled Funds activity in the Fiscal Year 2017 budget. With the launch of the bookmobile, the Library will add a 1.00 FTE Library Assistant III position and also increase a 0.60 FTE Library Assistant III to a 1.00 FTE Library Assistant III. Service Level Change Summary: The Library will introduce a bookmobile in later winter/early spring of 2017. The bookmobile is planned to be in use four days a week during the school year and five days a week during the summer. Financial Highlights: Fiscal Year 2017 library levy property taxes are estimated to increase $54,504 or 7% from Fiscal Year 2016, which is primarily from the increase in a revaluation year. Also, Fiscal Year 2017 rent income are estimated to decrease $98,480 or 80% from Fiscal Year 2016, which is from the rental of the commercial space that will be rented by ICAD. 225 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Children Registering for Summer Reading Programs FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Goal FY 2017 Goal 1,599 2,280 2,178 3,160 3,564 3,721 3,800 Number of Summer Library Bus Riders FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Goal FY 2017 Goal 1,126 1,103 1,401 1,783 2,943 3,100 3,200 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Library Website Use (Measured by Page Views) FY 2011*FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Goal FY 2017 Goal 810,728 1,122,935 1,187,582 1,354,795 1,198,756 1,400,000 1,500,000 * Home Page Only GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing The Iowa City Public Library connects people to information essential for daily living and offers them opportunities for enjoyment and personal growth. Continue to grow Summer Reading Program partnerships. Enhanced Communication and Marketing The Iowa City Public Library actively encourages discovery, learning, and greater participation in community life. Introduce the website as a virtual branch library. 226 City of Iowa City Activity: General Library (550100)Fund: General (1000) Division: Library Operations Department: Library 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 3,019,609$ 3,179,390$ 3,214,383$ 3,377,972$ 3,651,254$ 3,856,650$ Property Taxes 782,984 798,731 826,291 837,047 891,551 891,551 Other City Taxes 13,847 13,588 14,850 13,640 13,249 14,850 Use Of Money And Property Rents 107,947 122,484 80,757 122,484 24,000 24,000 Royalties & Commiss 3,027 2,647 2,315 2,612 2,500 2,500 Intergovernmental Property Tax Credits - - 16,696 33,139 25,268 25,268 Local 28E Agreements 413,750 427,033 435,601 466,491 461,333 466,225 State 28E Agreements 35,000 - - - - - Charges For Fees And Services Library Charges 57 46 39 - - - Miscellaneous Library Fines & Fees 182,418 175,666 166,785 175,666 160,000 160,000 Contrib & Donations - - - - 15,569 31,138 Misc Merchandise - - 63 - - - Other Misc Revenue 62,535 19,626 15,697 - - - Other Financial Sources Sale Of Assets - 255 1,043 - - - Transfer In-Bus Type Funds 55,000 55,000 55,000 - - - Total Revenues & Transfer In 4,676,173$ 4,794,466$ 4,829,520$ 5,029,051$ 5,244,724$ 5,472,182$ Expenditures: Personnel 3,886,479$ 3,928,169$ 4,091,765$ 4,237,696$ 4,439,919$ 4,623,963$ Services 627,682 633,087 584,635 622,319 656,764 697,337 Supplies 149,539 178,888 143,250 156,036 142,041 144,882 Capital Outlay 12,473 54,322 9,870 13,000 6,000 6,000 Total Expenditures 4,676,173$ 4,794,466$ 4,829,520$ 5,029,051$ 5,244,724$ 5,472,182$ Personnel Services - FTE 2013 2014 2015 2016 2017 Custodian - Library 2.00 2.00 2.00 2.00 2.00 IT Support Specialist - 1.00 1.00 1.00 1.00 Librarian II 7.00 6.00 6.00 6.00 6.00 Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00 Library Assistant I 2.50 5.50 5.50 5.63 5.63 Library Assistant II 1.00 1.00 1.00 1.00 1.00 Library Assistant III 5.23 5.23 5.23 5.36 6.76 Library Building Manager 1.00 1.00 1.00 1.00 1.00 Library Clerk 6.25 2.75 2.75 2.38 2.38 Library Coordinator 6.00 5.00 5.00 5.00 5.00 Library Director 1.00 1.00 1.00 1.00 1.00 Library Web Specialist 1.00 1.00 1.00 1.00 1.00 M. W. II - Library 1.00 1.00 1.00 1.00 1.00 Microcomputer Specialist - Lib 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 0.65 Sr Librarian 1.00 2.00 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 1.00 Total Personnel 42.88 42.38 42.38 42.27 43.67 Capital Outlay 2016 2017 RFID tags 6,000$ 6,000$ Exterior Doors 7,000 - Total Capital Outlay 13,000$ 6,000$ Activity Summary 227 City of Iowa City Activity: Library Materials (550200)Fund: General (1000) Division: Library Operations Department: Library 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 631,163$ 659,205$ 650,421$ 648,000$ 660,960$ 660,960$ Total Revenues 631,163$ 659,205$ 650,421$ 648,000$ 660,960$ 660,960$ Expenditures: Services 319$ -$ -$ -$ -$ -$ Capital Outlay 630,845 659,205 650,421 648,000 660,960 660,960 Total Expenditures 631,163$ 659,205$ 650,421$ 648,000$ 660,960$ 660,960$ Capital Outlay 2016 2017 Adult Library Materials 548,000$ 558,960$ Children's Library Materials 100,000 102,000 Total Capital Outlay 648,000$ 660,960$ Activity Summary 228 City of Iowa City Activity: Library Board Controlled Funds (550300)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues -$ 1,302$ 3,006$ 638$ 600$ 600$ Intergovernmental Operating Grants 76,694 90,067 84,126 90,067 89,743 89,743 Charges For Fees And Services Refuse Charges 296 574 77 574 100 100 Miscellaneous Misc Merchandise 1,965 1,798 2,956 1,799 2,000 2,000 Other Misc Revenue 21,745 22,304 20,139 22,008 20,139 20,139 Printed Materials 15,606 15,087 15,224 15,087 15,223 15,223 Other Financial Sources Sale Of Assets - 673 - - - - Total Revenues 116,306$ 131,805$ 125,528$ 130,173$ 127,805$ 127,805$ Expenditures: Personnel 30,529$ 32,756$ 22,689$ 28,445$ 28,512$ 29,367$ Services 30,843 53,747 48,505 25,728 42,482 43,332 Supplies 3,602 3,890 3,716 24,223 33,777 34,453 Capital Outlay 42,692 45,921 48,336 27,000 25,000 25,000 Total Expenditures 107,665$ 136,314$ 123,246$ 105,396$ 129,771$ 132,152$ Personnel Services - FTE 2013 2014 2015 2016 2017 Library Assistant I - - - - 0.50 Library Assistant III 0.50 0.50 0.50 0.50 - Library Clerk 0.25 0.25 0.25 - - Total Personnel 0.75 0.75 0.75 0.50 0.50 Capital Outlay 2016 2017 IT Hardware 12,000$ -$ Software 15,000 - Furniture & Office Equipment - 25,000 Total Capital Outlay 27,000$ 25,000$ Activity Summary 229 City of Iowa City Activity: Library Gifts and Bequests (550400)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 1,150$ -$ -$ -$ -$ -$ Miscellaneous Contrib & Donations 199,854 134,422 150,344 175,000 150,000 150,000 Other Misc Revenue 3,700 1,625 2,372 6,400 2,000 2,000 Total Revenues 204,705$ 136,047$ 152,716$ 181,400$ 152,000$ 152,000$ Expenditures: Personnel -$ -$ -$ 29,146$ 27,979$ 28,818$ Services 13,415 21,288 13,203 21,671 24,287 24,773 Supplies 17,955 24,379 28,964 24,618 18,650 19,023 Capital Outlay 2,349 13,612 3,082 80,000 - - Total Expenditures 33,719$ 59,279$ 45,249$ 155,435$ 70,916$ 72,614$ Capital Outlay 2016 2017 Meeting Room AV Equipment 80,000$ -$ Total Capital Outlay 80,000$ -$ Activity: Library Gifts - Materials (550500)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 70,299$ 17,340$ 36,140$ 52,000$ 35,200$ 35,200$ Total Revenues 70,299$ 17,340$ 36,140$ 52,000$ 35,200$ 35,200$ Expenditures: Capital Outlay 41,180$ 13,984$ 61,674$ 52,000$ 47,000$ 45,000$ Total Expenditures 41,180$ 13,984$ 61,674$ 52,000$ 47,000$ 45,000$ Capital Outlay 2016 2017 Adult Library Materials 40,000$ 35,000$ Children's Library Materials 12,000 12,000 Total Capital Outlay 52,000$ 47,000$ Activity Summary Activity Summary 230 City of Iowa City Activity: Library Replacement Reserves (550800)Fund: Library Replacement Reserves (1006) Division: Library Operations Department: Library 2013 2014 2015 2016 2017 2018 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 62,959$ 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ Expenditures: Services 30$ -$ -$ -$ -$ -$ Supplies 21,953 15,816 - 45,000 - - Capital Outlay 48,318 88,337 21,004 70,500 - 25,000 Total Expenditures 70,301$ 104,153$ 21,004$ 115,500$ -$ 25,000$ Capital Outlay 2016 2017 Operating Equipment Replacement 20,500$ -$ Meeting Room AV Equipment 50,000 - Total Capital Outlay 70,500$ -$ Activity Summary 231 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:  Increased annual unrestricted use grant to the Library by $14,000, to $114,000.  Raised $190,446 in unrestricted gifts.  Received in-kind gifts valued at $134,316 to present as prizes for special initiatives including Summer Reading Programs.  Successfully worked with volunteers to increase income from sales at used bookstore to $30,400; $5,400 above goal.  Introduced new fundraising event in spring to cultivate new donors and increase support. Upcoming Challenges:  Develop new multi-year Friends Foundation Strategic plan.  Plan for Friends Foundation 25th Anniversary.  Increase visibility in increasingly competitive environment. Staffing: FY2015 FY2016 FY2017 Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: The expenditures for this activity are offset by the revenues with no general funding utilized for this activity. 232 City of Iowa City Activity: Library Foundation Office (550600)Fund: Library Dvlp Off (Foundation) (1005) Division: Library Foundation Office (550600)Department: Library 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Other Misc Revenue 132,644$ 109,845$ 175,818$ 178,916$ 193,651$ 199,461$ Total Revenues 132,644$ 109,845$ 175,818$ 178,916$ 193,651$ 199,461$ Expenditures: Personnel 132,644$ 110,119$ 177,663$ 174,829$ 193,651$ 199,461$ Total Expenditures 132,644$ 110,119$ 177,663$ 174,829$ 193,651$ 199,461$ Personnel Services - FTE 2013 2014 2015 2016 2017 Library Coord - Development 1.00 1.00 1.00 1.00 1.00 Sr Library Assistant - 1.00 1.00 1.00 1.00 Total Personnel 1.00 2.00 2.00 2.00 2.00 Activity Summary 233 SENIOR CENTER OPERATIONS The Iowa City/Johnson County Senior Center has been serving adults age 50 and above since 1981, which is located in a beautifully restored historic post office on the corner of Linn and Washington Streets in downtown Iowa City. In 2016, it will celebrate 35 years of providing opportunities for people to stay active, intellectually curious, and connected to others throughout the second half of life. The Center offers a full array of classes, activities, volunteer opportunities, and services. In addition to the fact that these programs and services fulfill interests and meet the needs of participants and community members, they are known to support and extend a person’s health, wellbeing, and independence by fostering social connections, promoting mental and physical exercise, and encouraging community involvement. The Center does not just serve people over 50 years of age. Many programs are intergenerational, community events are common, and college age volunteers are often seen around The Center. In addition, The Center hosts practicum students and interns from a variety of academic departments at the University, including but not limited to Social Work, Public Health, and Recreational Studies. 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, and Senior Center Steering Council and Working Committees. 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. Senior Center Programs (1000) There are four budget subdivisions in the Programs activity:  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. 234  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. Senior Center New Horizons Band (1004) 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. The New Horizons Band no longer has a City managed account. In the future, New Horizons Band will managing its own activity outside of the City. Gifts & Memorials (1003) This activity accounts for contributions and donations made to the Senior Center Gift Fund. Staff has been asked by the Senior Center Commission to use the funding in this account to purchase necessary equipment and upgrades until all funding has been spent. In the future, all donations will be directed to the operational budget or Friends of The Center in accordance with donor wishes. HIGHLIGHTS  There was a 3.6% increase in the number of visits to Senior Center sponsored programs from Fiscal Year 2014 to Fiscal Year 2015 with participation increasing to 112,729  At the end of Fiscal Year 2015 membership increased by 3% from the previous year to 1,620.  Over 600 volunteers provided services to support programs and services during Fiscal Year 2015.  Continued to facilitate the work of the City Council’s Ad Hoc Committee on Senior Services, received final report, met with City Administration, and initiated action as appropriate.  Hosted the Iowa premier of the award winning documentary film, The Age of Love; brought the filmmaker to Iowa City to respond to questions following the film; and shortly thereafter sponsored a successful speed dating event for people over 50—the first in Iowa City.  The Center was recognized by the Governor’s office and the State’s Senior Health Insurance Information Program (SHIIP) Director for hosting a SHIIP site and counselors since the program’s inception 25 years ago. 235 Recent Accomplishments:  With support from the Community Foundation of Johnson County, The Center’s intergenerational folk choir, the Family Folk Machine, produced a music video of Tom Chapin’s song “Brown Gold,” a celebration of composting. The video was posted on the Senior Center YouTube channel and had over 1,000 views in the first few weeks.  The assistance of fundraising, marketing, and graphic design professionals has been secured to assist in the development of strategic financial and marketing plans for The Center.  Eight targeted focus groups were conducted and a survey was developed and distributed online and in hard copy at a variety of community locations. There were over 1,000 responses. The results have provided valuable information related to such things as public perceptions of The Center, fundraising potential, and marketing approaches.  Attended fundraising seminars at the University of Iowa, North Liberty, and Quad Cities as well as monthly lunch and learns focusing on fundraising to expand knowledge base.  Cost recovery rates and current fees were reviewed by a participant-based committee and Senior Center Commission. Recovery rate targets and fee increases were recommended as deemed appropriate by the Committee and approved by the Commission. After speaking with a professional event coordinator, both the committee and Commission recommended making changes to the Assembly Room, lobby, and kitchen to make the area more appealing to renters. An RFP is being developed to secure proposals and cost estimates. Upcoming Challenges:  Diversify The Center’s funding.  Implement fee changes recommended by Committee A and approved by the Senior Center Commission in Fiscal Year 2017.  Secure a Development Specialist as a staff member.  Finish the strategic fundraising plan and implement it successfully. Evaluate and modify as needed.  Effectively work with volunteers to SUCCESSFULLY engage them in fundraising.  Develop successful marketing techniques and incorporate them into the new Program Guide design, promotional materials, and development plan.  Continue to expand knowledge base in fundraising area.  Motivate the Senior Center Commission and Board of Friends of the Center to become more active advocates and fundraisers.  In January 2017, develop 2016-2020 Mission, Goals and Objectives for the Senior Center that are reflective of priorities identified by City Council.  Maintain the level and quality of programs and services currently offered.  Secure (free) and learn fundraising software.  Obtain the total estimated Fiscal Year 2017 budget amount to determine the estimated Fiscal Year 2017 cost recovery goal.  Re-design and organize the Program Guide and reduce the publication to three times each year beginning January 1, 2016.  Begin re-vamping second floor classrooms.  Pursue modifications to the Assembly Room, lobby, and kitchen that will make the spaces more appealing to renters, create more storage space, and provide additional instructional space and equipment. 236 Staffing: FY2015 FY2016 FY2017 Total FTE’s 6.50 6.50 7.00 Staffing Level Change Summary: A 0.50 FTE Development Specialist that would focus exclusively on fundraising is new for the Fiscal Year 2017 budget. They would be involved with volunteer coordination, training, and oversight, and work in cooperation with the Coordinator to accomplish all areas of fundraising. Any fundraising effort for the Senior Center will involve Friends of The Center. For this reason Friends of The Center will be asked for a first year contribution of $10,000 towards the salary of this person, with the intention the position will generate enough revenue to cover the annual salary in the future. A temporary front desk position was expanded in Fiscal Year 2017 from 18 hours per week to 25 hours per week to provide better coverage. Service Level Change Summary: The three changes in the department of the operational budget are the New Horizon Band, Gifts and Memorials, and the Development Specialist position. First, The New Horizons Band no longer has a City managed account, so the operational budget is no longer included. Second, the Gifts and Memorials Fund was eliminated. Staff has been asked by the Senior Center Commission to use the funding in this account to purchase necessary equipment and upgrades until all funding has been spent. In the future, all donations will be directed to the operational budget or Friends of The Center in accordance with donor wishes. Third, the Development Specialist will focus exclusively on fundraising, and will be involved with volunteer coordination, training, and oversight, and work in cooperation with the Coordinator to accomplish all areas of fundraising. Financial Highlights: Fiscal Year 2017 New Horizons Band and Gifts and Memorials revenues and expenditures are eliminated from the operating budget. Fiscal Year 2017 membership revenues are estimated to increase from Fiscal Year 2016. The increase is primarily from a participant committee that recommended increases in the annual membership dues. Also, the contributions and donations are estimated to increase $13,090 or 28% based on anticipated increase in fundraising and endowment contributions with the new Development Specialist position. 237 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Each quarter* had a Minimum of 4 Unique Programs Offered in Each of the 7 Dimensions of Wellness FallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummer Random Class Evaluations (done throughout the year) Overall Satisfation Rating GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods To be synonymous with the highest quality programs that promote optimal aging; thereby encouraging individuals to become their best selves regardless of personal challenges. Each quarter throughout the year, offer diverse program opportunities in seven dimensions of wellness: emotional; environmental; intellectual/cognitive; physical; professional/vocational; social; and spiritual. Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 > 95%New Measure New Measure 91%96%91% New Measure New Measure New Measure * 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. Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 238 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Percent of Members using On-line Class Registration and/or Membership Renewals Y 2012 FY 2013 FY 2014 FY 2015 Senior Center Endowment’s Annual Contribution to the Operational Budget Cost Recovery Percentage A Solid Financial Foundation & Enhanced Communication and Marketing To improve stability and diversity of financing. Move toward electronic communication as a cost saving measure and for customer convenience. FY 2011 New Measure New Measure New Measure New Measure 120% New Measure New Measure New Measure 5%11%Percent of Members Change in Percent (Goal of > 5% increase) $34,250 Change in Contribution (Goal of 4 - 8% increase) New Measure 16.3%-2.3%31.6%12.7% FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Annual Contribution $20,323 $23,632 $23,077 $30,380 25% and to Increase %15%25%25%29%27% Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 239 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Participation of Racial Minorities in the Senior Center Programming (Based on Annual On-site Demographic Survey) Percent of Respondents with Incomes at or below Department of Health and Human Services Each quarter** had a Minimum of 4 Successful Programs that Targeting At Risk and In Need Adults Over 50 FallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummer Enhanced Communication and Marketing To increase cultural diversity among participants and promote an environment of inclusion. 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 New Measure New Measure New Measure New Measure -1% New Measure New Measure New Measure 5%4%Percent of Participation Change in Percent (Goal of 1 - 2% increase)* 4 - 6.1%*New Measure New Measure New Measure 12%9% * At least until levels reflect community demographics of the 50 + population Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 * 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. Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 ** 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. New Measure New Measure New Measure 240 City of Iowa City Activity: Senior Center Administrations (570100)Fund: General (1000) Division: Senior Center Operations Department: Senior Center 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 618,795$ 598,506$ 616,579$ 651,974$ 666,277$ 647,732$ Use Of Money And Property Parking Ramp Revenue 17,035 - - - - - Rents 1,624 2,135 2,312 2,135 2,465 2,465 Royalties & Commiss 322 264 287 264 264 264 Intergovernmental Local 28E Agreements 70,000 59,224 59,224 59,224 59,224 59,224 Charges For Fees And Services Culture & Recreation 54,701 57,926 54,229 57,354 69,000 69,000 Misc Charges For Svc 14,459 2,037 85 - - - Parking Charges - 20,390 21,640 20,390 25,200 25,200 Miscellaneous Contrib & Donations 37,130 41,911 48,032 46,911 60,000 60,000 Misc Merchandise 7,736 6,091 5,341 6,091 5,400 5,400 Other Misc Revenue 6,719 18,488 1,612 2,500 20,600 20,600 Other Financial Sources Sale Of Assets - 191 - - - - Total Revenues 828,520$ 807,163$ 809,341$ 846,843$ 908,430$ 889,885$ Expenditures: Personnel 508,023$ 526,825$ 550,984$ 563,229$ 605,323$ 623,483$ Services 209,364 218,241 202,920 229,975 236,471 241,200 Supplies 44,144 62,097 30,681 31,639 24,708 25,202 Capital Outlay 66,989 - 24,756 22,000 41,928 - Total Expenditures 828,520$ 807,163$ 809,341$ 846,843$ 908,430$ 889,885$ Personnel Services - FTE 2013 2014 2015 2016 2017 Development Specialist - Sr Center - - - - 0.50 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 7.00 Capital Outlay 2016 2017 Contracted Improvements 15,000$ -$ Other Operating Equipment 7,000 41,928 Total Capital Outlay 22,000$ 41,928$ Activity Summary 241 City of Iowa City Activity: Senior Center Programs (570200)Fund: General (1000) Division: Senior Center Operations Department: Senior Center 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 15,259$ 9,235$ 10,316$ Charges For Fees And Services Culture & Recreation - 8,588 10,057 11,700 9,775 9,775 Misc Charges For Svc - 11,171 16,517 11,171 16,500 16,500 Miscellaneous Misc Merchandise - 780 1,251 950 1,750 1,750 Other Misc Revenue - - 2,753 6,400 8,400 8,400 Total Revenues -$ 20,539$ 30,578$ 45,480$ 45,660$ 46,741$ Expenditures: Personnel -$ -$ 2,261$ 16,163$ 16,736$ 17,238$ Services - 1,672 6,874 9,517 8,149 8,312 Supplies - 83 10,155 19,800 20,775 21,191 Total Expenditures -$ 1,755$ 19,290$ 45,480$ 45,660$ 46,741$ Activity: Senior Center Programs (570200)Fund: Sr Center New Horizons Band (1004) Division: Senior Center Operations Department: Senior Center 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Charges For Fees And Services Culture & Recreation 10,736$ 9,010$ 4,043$ 9,065$ -$ -$ Miscellaneous Contrib & Donations 3,157 1,106 950 1,800 - - Misc Merchandise - - 5 - - - Total Revenues 13,893$ 10,116$ 4,998$ 10,865$ -$ -$ Expenditures: Personnel 6,244$ 5,813$ 2,691$ 8,628$ -$ -$ Services 3,601 7,126 2,080 1,001 - - Supplies 1,625 3,267 1,411 1,467 - - Total Expenditures 11,469$ 16,206$ 6,182$ 11,096$ -$ -$ Activity Summary Activity Summary 242 City of Iowa City Activity: Senior Center Gifts and Memori (570400)Fund: Sr Center Gift Fund (1003) Division: Senior Center Operations Department: Senior Center 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 120$ 76$ 126$ -$ -$ -$ Total Revenues 120$ 76$ 126$ -$ -$ -$ Expenditures: Supplies 530$ -$ -$ 20,598$ -$ -$ Capital Outlay - - - 13,237 - - Total Expenditures 530$ -$ -$ 33,835$ -$ -$ Capital Outlay 2016 2017 Building Improvements 13,237$ -$ Total Capital Outlay 13,237$ -$ Activity Summary 243 NEIGHBORHOOD & DEVELOPMENT SERVICES (NDS) ADMINISTRATION Administration Neighborhood and Development Services (NDS) Administration is responsible for oversight and support of the department’s six operating divisions, Administration, Economic Development, Development Services, Neighborhood Services, Metropolitan Planning of Johnson County (MPOJC) and the Housing Authority. Sustainability Iowa City is committed to being a leader in sustainable community development. The Sustainability Coordinator helps ensure that our public services and planning efforts are rooted in sustainable principles. Efforts towards sustainability are also focused in municipal energy savings, community-wide greenhouse gas emissions, natural area management and collaborating with other city departments on other topics pertaining to sustainability. Current projects include tracking streetlight conversion to LED lighting, prioritizing energy conservation projects for municipal facilities and updating the community greenhouse gas emissions reporting. Climate adaption planning with other departments, communication of the City’s sustainability efforts through electronic media, and completing the application for the STAR Sustainability Rating System are also projects that involve the Sustainability office. In addition, many City departments have begun partnering in sustainability 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 NDS Department continues increasing the usage of a web-based plan and document workflow system that was implemented which allows citizens, architects, and developers to initiate and complete plan submission, reviews, and approval.  The NDS remodel and physical merger of Housing & Inspection Services with Planning & Community Development. This merger has resulted in providing a “one-stop shop” for customers seeking development information. 244 Recent Accomplishments:  Climate report finalized with projection data for the Iowa City area.  Eleven sustainability projects completed in collaboration with University of Iowa, coordinated with several other city departments.  Will begin tracking sustainability features in permitting process for budget reporting. Upcoming Challenges:  Need to review solar and wind ordinance, as well as sensitive areas ordinance and consider revising or updating.  STAR Community Rating System certification should be awarded in 2016 and next steps can be evaluated. Staffing: FY2015 FY2016 FY2017 Total FTE’s 2.55 2.55 2.55 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2017 budget. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 services expenditures are estimated to increase $111,330 or 252% from Fiscal Year 2016. The increase is primarily from the costs for consultant services for bike/pedestrian master plan and housing market analysis for university impact area. 245 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Number of implemented City funded projects with sustainability standards FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 New Measure New Measure New Measure New Measure New Measure Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: External Communications FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Number of subscribers of sustainable news escubscriptions New Measure New Measure New Measure New Measure New Measure Number of public outreach events New Measure New Measure New Measure New Measure New Measure Enhanced Communication and Marketing Increase awareness of sustainability within the community. External outreach within the community focusing on sustainability. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Economic Development Activities Encourage new development to include sustainability features. Monitor City funded projects which include sustainability features such as alternative energy, biocells, permeable pavement, green roofs and other green building practices. 246 City of Iowa City Activity: Neighborhood & Dvlp Admin (610100)Fund: General (1000) Division: Neighborhood & Dvlp Admin (610100)Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 288,401$ 314,954$ 247,130$ 248,112$ 318,297$ 292,025$ Intergovernmental State 28E Agreements - - - - 35,000 - Charges For Fees And Services Building & Devlpmt - - 1,500 1,300 1,500 1,500 Miscellaneous Code Enforcement - - 37,370 13,983 25,000 25,000 Other Misc Revenue 34 31,800 2,298 31,800 2,300 2,300 Printed Materials - - 8 - - - Transfer In -Enterprise Activities - - 26,010 26,270 26,795 27,331 Total Revenues & Transfer In 288,435$ 346,754$ 314,316$ 321,465$ 408,892$ 348,155$ Expenditures: Personnel 259,604$ 268,307$ 263,983$ 274,253$ 248,565$ 256,022$ Services 21,092 75,497 48,800 44,267 155,599 87,311 Supplies 7,739 2,950 1,533 2,945 4,728 4,823 Total Expenditures 288,435$ 346,754$ 314,316$ 321,465$ 408,892$ 348,155$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 - - NDS Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.55 2.55 2.55 1.55 1.55 * Position eliminated on 12-31-15 Activity Summary 247 City of Iowa City Activity: Sustainability Services (610150)Fund: General (1000) Division: Neighborhood & Dvlp Admin Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ 137,835$ 111,223$ 162,343$ 166,606$ Miscellaneous Other Misc Revenue - 33,200 1,864 - - - Total Revenues -$ 33,200$ 139,699$ 111,223$ 162,343$ 166,606$ Expenditures: Personnel -$ 3,005$ 88,745$ 89,673$ 101,574$ 104,621$ Services - 378 49,869 20,150 58,769 59,944 Supplies - 32 1,085 1,400 2,000 2,040 Total Expenditures -$ 3,415$ 139,699$ 111,223$ 162,343$ 166,606$ Personnel Services - FTE 2013 2014 2015 2016 2017 Sustainability Coordinator - - - 1.00 1.00 Total Personnel - - - 1.00 1.00 Activity: Sustainability Services (610150)Fund: Energy Efficiency (1012) Division: Neighborhood & Dvlp Admin Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Miscellaneous Other Misc Revenue -$ -$ 50,961$ 130,968$ 84,731$ 53,856$ Transfers In - Misc - - 50,092 - - - Total Revenues & Transfer In -$ -$ 101,053$ 130,968$ 84,731$ 53,856$ Expenditures: Capital Outlay -$ -$ -$ 171,136$ 123,500$ -$ Total Expenditures -$ -$ -$ 171,136$ 123,500$ -$ Capital Outlay 2016 2017 Energy Efficiency Improvements 171,136$ 123,500$ Total Capital Outlay 171,136$ 123,500$ Activity Summary Activity Summary 248 City of Iowa City Activity: Housing and Inspection Admin (470100)Fund: General (1000) Division: Neighborhood & Dvlp Admin Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 203,259$ 222,988$ -$ -$ -$ -$ Charges For Fees And Services Building & Devlpmt 1,400 1,300 - - - - Miscellaneous Code Enforcement 26,444 13,983 - - - - Other Misc Revenue - 9 - - - - Printed Materials 16 27 - - - - Transfer In -Enterprise Activities 25,000 25,575 - - - - Total Revenues & Transfer In 256,118$ 263,882$ -$ -$ -$ -$ Expenditures: Personnel 238,175$ 240,899$ -$ -$ -$ -$ Services 17,943 22,983 - - - - Total Expenditures 256,118$ 263,882$ -$ -$ -$ -$ Personnel Services - FTE 2013 2014 2015 2016 2017 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: Housing Authority Administration (490100)Fund: General (1000) Division: Housing Authority Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Royalties & Commissions 3,538$ 4,022$ 4,307$ -$ -$ -$ Total Revenues 3,538$ 4,022$ 4,307$ -$ -$ -$ Activity Summary Activity Summary 249 NEIGHBORHOOD SERVICES The Neighborhood Services Division is responsible for the administration of various housing services, housing programs and revitalization efforts that focus on sustaining healthy neighborhoods. The division provides housing inspection services, facilitates communication and outreach services to neighborhood associations and coordinates Iowa City's public art and PIN Grant programs. Iowa City's federal Community Block Grant (CDBG) and HOME programs are also administered through the Neighborhood Services Division. Community Development Community Development staff are committed to providing Iowa City residents with access to safe and affordable housing, jobs and services. This is accomplished by coordinating efforts with local organizations, businesses and other community partners, and by administering and coordinating activities relating to city, state, and federal housing and community and economic development programs. Economic development activities include:  Neighborhood redevelopment  Entrepreneurial and microenterprise business development  Working with financial institutions The Housing Rehabilitation program works to help residents maintain and update their homes by providing financial assistance to income eligible homeowners. The availability of affordable, low or no-interest loans provides lower income homeowners the opportunity to make repairs and improve energy efficiency to their homes and ultimately helps to maintain Iowa City's housing stock. Funding is available through the federally- funded Community Development Block Grant (CDBG) and HOME Investment Partnership programs, and through the General Rehabilitation and Improvement Program (GRIP), which is funded by general obligation bonds. CDBG and HOME descriptions can be found in the Special Revenue Fund section of this budget. Housing Inspection Housing Inspection’s mission is to ensure that Iowa City’s housing facilities are of the quality necessary to protect and promote the health, safety, and welfare of those persons utilizing these facilities and the general public. The division strives 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. 250 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. Housing Inspection works 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. Housing Inspection achieves 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, staff has shifted to more pro-active inspections in our core neighborhoods to address nuisance trash and litter violations. 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 Aid to Agencies budget process. Neighborhood Outreach Neighborhood Outreach provides a conduit between all City departments and the network of neighborhood associations within Iowa City, and facilitates the distribution of funds made available by the City Council for small-scale neighborhood improvements. 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. 251 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. Fifty of these have been completed and sold as owner occupied properties. There is one purchase offer pending and five homes are currently underway or are complete but not yet sold. These six homes are anticipated to be completed and sold by the summer of 2016. Two additional homes will be purchased in Fiscal Year 2016.  The Program for Improving Neighborhoods (PIN) funded several neighborhood initiatives, including Grant Wood/Wetherby neighborhood’s re-establishment of the Summer Playgrounds at Fairmeadows and Wetherby Parks and providing extra police enforcement in the neighborhoods specifically on weekend evenings. Northside received funding to purchase and plant additional perennials to North Market Square. Goosetown will again be hosting 2 “Movie in the Park” events and printing and mailing newsletters to announce movies and share other neighborhood news and Creekside will receive funding to create the “Creekside Eco Grove” in Creekside 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. In 2015, the StairStep project was created to seek out and commission the painting of the College Green Park steps. A matching fund program was also established to encourage other public and private entities to work together to produce public art in Iowa City. The Poetry in Public Program, in its 11th year, showcased 86 poems written by both adults and students. The division also staffs the Public Art Advisory Committee which serves as an advisory committee to all public art installations regardless of funding source. 252 Recent Accomplishments:  98.1% of rental cases brought into voluntary compliance.  Expanded the use of ICgovXpress, a cloud based complaint tracking software.  Awarded a HMGP grant to acquire up to eight homes along the 100- year Iowa River and Ralston Creek floodplains.  Continued partnership with local commercial lenders to offer the Building Change Program. Two businesses approved for 0% interest loans for façade and building improvements.  Completed the William Street Streetscape project. The façade improvement program assisted the 7- unit residential property on Muscatine Ave. and another façade improvement grant approved to Abbe Center for Community Mental Health on Arthur St.  Completed eight GRIP owner- occupied housing rehabilitation projects. Upcoming Challenges:  Continue to monitor all available resources to find over-occupied rentals and properties rented without permits.  Staff capacity to investigate and mitigate increasing number of complaints due to 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. Staffing: FY2015 FY2016 FY2017 Total FTE’s 8.15 8.30 11.78 Staffing Level Change Summary: There are no overall staff increases or decreases in the Neighborhood Services division. There has been a change to how the FTEs are being allocated. No FTE’s are now being allocated directly to CDBG and HOME activities in Fiscal Year 2017. Employees that work on these programs will be billed to the programs for their actual time in lieu of FTE allocations. Estimates of these billed costs are based upon the available administrative funding in the program and are reflected in the programs’ expenditure totals. 253 There was also a .25 FTE Housing Assistant position and .40 FTE Building Inspector position that were re-allocated from the Housing Authority enterprise fund budget to the Housing Inspections budget. Service Level Change Summary: In the Community Development activity, the number of UniverCity homes is five with a total acquisition price of $900,000 and a renovation budget $50,000 per home or $250,000. Financial Highlights: Fiscal Year 2017 Human Services activity services expenditures are estimated to increase $50,000 or 17% from Fiscal Year 2016. The increase is from an aid to agencies increase to the Iowa Community Foundation to establish an Iowa City Community Fund. 254 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 3,768 3,890 4,003 4,190 4,317 16,780 16,979 17,171 17,828 18,010 1,844 1,354 1,864 1,755 1,650 Percent Citizen Complaints/Inquires are Resolved within 14 days FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 New Measure New Measure New Measure 87%84% Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Rental Properties Converted to Single Family Homes (UniverCity) FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 5 16 9 8 6 Owner-Occupied Homes Rehabilitated (GRIP) FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 6 13 13 14 8 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods Effectively resolve complaints to protect the health, safety, and livability of Iowa City’s neighborhoods. Expand proactive neighborhood code enforcement efforts. Rental Permits Rental Units Housing, Zoning & Nuisance Healthy Neighborhoods Invest in the City’s private residential building stock. Stabilize neighborhoods through UniverCity and GRIP reinvestment programs. 255 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate Number of neighborhoods with active leadership and established community link.* New Measure New Measure New Measure New Measure 19 19 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: PIN Grant Projects funded FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate New Measure 10 10 10 10 8 Healthy Neighborhoods Facilitate Communication & Cooperation between the City and the neighborhood associations. Maintain an updated active list of neighborhood association contacts so as to sustain communication with neighborhoods. Encourage alternatives to neighborhood newsletters such as email lists, Facebook and NextDoor so that communication can continue within the neighborhood. Healthy Neighborhoods Facilitate Communication & Cooperation between the City and the neighborhood associations. Use Program for Improving Neighborhood (PIN) grants to promote family-friendly neighborhood events, activities or projects. *Funding for neighborhood newsletters discontinued in FY2015. $360 in uncommitted PIN grant funding available for one FY16 newsletter to be printed and mailed. 256 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Neighborhood Meetings Coordinated to Address Above Objective FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate New Measure 24 26 22 8*10 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Neighborhood Council Meetings FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate New Measure 3 4 11 8 8 Healthy Neighborhoods Healthy Neighborhoods *Elimination of newsletters severely limits the options available for meeting notifications within neighborhoods. Numbers included in FY15 and FY16 reflect specific City projects including park and street improvements for which meeting notice mailing funds are still available. Facilitate Communication & Cooperation between the City and the neighborhood associations. Coordinate communication between neighborhood associations through meetings and activities of the Neighborhood Council. Facilitate Communication & Cooperation between the City and the neighborhood associations. 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. 257 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Good Neighborhood Meetings FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate New Measure New Measure New Measure 11 8 14 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Public Art Installations FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate New Measure New Measure 1 3 3 1 Healthy Neighborhoods Healthy Neighborhoods/Strong Urban Core Utilize Public Art Program funding to encourage the creation of public art within the downtown core as well as the neighborhoods as well as overseeing the review of proposals for public art installations in the City by the Public Art Advisory committee. Facilitate Communication & Cooperation between developers proposing land use changes (rezonings, subdivisions, special exceptions, etc.) and residents near the subject property by assisting in the implementation of the Good Neighbor Program. Coordinate communication between developers and residents through meetings and other public input opportunities. To enhance the appearance of the City through the selection and integration of art in the public environment. 258 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Aid to Agencies FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate Funds Spent $414,094 $422,950 $391,829 $378,700 $397,510 $378,700 Agencies Assisted 15 19 16 19 18 13 Create/enhance suitable living environments, provide decent housing and create economic development opportunities. Healthy Neighborhoods & Enhanced Communication and Marketing Allocate grant and City funds to serve the needs of low-to- moderate income (LMI) residents in the following areas: housing, homelessness, and community development (various services for at-risk and LMI persons). 259 City of Iowa City Activity: Community Development (610200)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 14,293$ -$ 658,214$ 919,877$ 592,709$ 552,971$ Use Of Money And Property Interest Revenues 32,423 32,143 36,466 32,143 36,146 36,146 Intergovernmental Other State Grants - 56,967 - - - - Miscellaneous Contrib & Donations 25,578 82,175 53,000 - - - Other Misc Revenue 397 7,413 950 6,557 30,435 30,435 Printed Materials - - 10 - - - Other Financial Sources Loans 886,360 2,871,767 1,347,062 457,631 1,013,906 833,906 Sale Of Assets 353,319 1,469,552 1,219,389 2,800,000 900,000 720,000 Bond Proceeds - 1,000,000 - - - - Transfers In - GO Bonds 317,623 - - - - - Transfers In - Misc - 170,465 20,000 - - - Total Revenues & Transfer In 1,629,993$ 5,690,482$ 3,335,091$ 4,216,208$ 2,573,196$ 2,173,458$ Expenditures: Personnel 123,182$ 169,169$ 172,688$ 139,692$ 179,849$ 185,244$ Services 307,578 335,291 349,813 257,700 243,087 247,949 Supplies 706 686 13,007 724 260 265 Capital Outlay 860,527 3,272,182 1,645,083 1,018,092 1,250,000 1,020,000 Other Financial Uses 338,000 1,408,000 1,154,500 2,800,000 900,000 720,000 Total Expenditures 1,629,993$ 5,185,328$ 3,335,091$ 4,216,208$ 2,573,196$ 2,173,458$ Personnel Services - FTE 2013 2014 2015 2016 2017 Associate Planner 0.35 0.35 0.35 0.35 1.00 Building Inspector - - - 0.60 1.00 Community Development Coord 0.30 0.30 0.30 - - Housing Rehab Specialist 1.00 1.00 1.00 - - Code Enforcement Specialist - - - 0.50 1.00 Program Asst - Comm Devel 0.10 0.10 0.10 0.10 0.63 Total Personnel 1.75 1.75 1.75 1.55 3.63 Capital Outlay 2016 2017 House Acquisitions for UniverCity 400,000$ 900,000$ Rehab Costs of UniverCity Houses 468,092 250,000 Rehab Costs of Downtown Façade Program 150,000 100,000 Total Capital Outlay 1,018,092$ 1,250,000$ Activity Summary 260 City of Iowa City Activity: Neighborhood Services (610710/610720)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 123,028$ 132,253$ 128,849$ 157,356$ 164,068$ 168,225$ Use Of Money And Property Rents - - 11,188 - - - Miscellaneous Contrib & Donations 250 - - - - - Misc Merchandise - - 192 - - - Other Misc Revenue 1,000 - - - - - Printed Materials 141 258 150 258 150 150 Total Revenues 124,419$ 132,511$ 140,379$ 157,614$ 164,218$ 168,375$ Expenditures: Personnel 99,495$ 103,461$ 107,576$ 115,109$ 117,277$ 120,795$ Services 20,155 19,918 12,546 28,252 29,925 30,524 Supplies 4,770 4,132 7,182 253 2,016 2,056 Capital Outlay - 5,000 13,075 14,000 15,000 15,000 Total Expenditures 124,419$ 132,511$ 140,379$ 157,614$ 164,218$ 168,375$ Personnel Services - FTE 2013 2014 2015 2016 2017 Neighborhood Services Coordinator - - - 0.30 0.70 Associate Planner 1.00 1.00 1.00 0.75 1.00 Administrative Secretary - - - - 0.25 Total Personnel 1.00 1.00 1.00 1.05 1.95 Capital Outlay 2016 2017 Maint. of the Public Art Pieces 14,000$ 15,000$ Total Capital Outlay 14,000$ 15,000$ Activity Summary 261 City of Iowa City Activity: Housing Inspections (610730)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 670$ -$ -$ Licenses And Permits Misc Permits & Lic 1,360 2,080 1,600 2,080 1,600 1,600 Const Per & Ins Fees 631,695 533,947 655,855 560,644 660,000 660,000 Charges For Fees And Services Building & Devlpmt - - - - 14,000 14,000 Miscellaneous Other Misc Revenue - - 142 - - - Printed Materials 60 - 60 - - - Total Revenues 633,115$ 536,027$ 657,657$ 563,394$ 675,600$ 675,600$ Expenditures: Personnel 418,237$ 442,939$ 445,196$ 507,116$ 563,039$ 579,930$ Services 57,983 50,876 46,080 52,465 73,555 75,026 Supplies 8,715 2,202 2,500 3,813 2,409 2,457 Capital Outlay 66,500 - - - - - Total Expenditures 551,435$ 496,017$ 493,776$ 563,394$ 639,003$ 657,413$ Personnel Services - FTE 2013 2014 2015 2016 2017 Building Inspector - 3.00 3.00 3.00 3.40 Housing Assistant 0.75 0.75 0.75 0.75 1.00 Housing Inspector 3.00 - - - - Housing Inspector Asst 0.50 0.50 0.50 0.50 0.50 Housing/Devel Reg Inspector 0.50 - - - - Neighborhood Services Coordinator - - - 0.30 0.30 Sr Housing Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.75 5.25 5.25 5.55 6.20 Activity Summary 262 City of Iowa City Activity: Human Services (610820)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 292,997$ 264,333$ 319,722$ 313,833$ 350,000$ 357,000$ Total Revenues 292,997$ 264,333$ 319,722$ 313,833$ 350,000$ 357,000$ Expenditures: Personnel 13,021$ 14,143$ 13,821$ 13,640$ -$ -$ Services 279,976 250,190 305,901 300,193 350,000 357,000 Total Expenditures 292,997$ 264,333$ 319,722$ 313,833$ 350,000$ 357,000$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 1,078$ 278$ 36$ -$ -$ -$ Total Revenues 1,078$ 278$ 36$ -$ -$ -$ Expenditures: Services 2,700$ 1,113$ 315$ -$ -$ -$ Total Expenditures 2,700$ 1,113$ 315$ -$ -$ -$ Activity Summary Activity Summary 263 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:  Assisted in getting projects to Development Agreement stage:  Riverside West apartments in Riverside Drive Urban Renewal Area (URA)  Hilton Garden Inn in City-University URA  The Chauncey in City-University URA  Harrison Street Condos in City- University URA  The RISE student housing and hotel development in City University URA Upcoming Challenges:  Continue to work to develop office sector in Moss Ridge and at Dubuque Street interchange  Continue planning for future development in the Riverfront Crossings district south of downtown  Continue work with prospective in-fill developers and their ideas for redevelopment of city-owned parking lots in Civic District Staffing: FY2015 FY2016 FY2017 Total FTE’s 1.00 2.00 1.00 Staffing Level Change Summary: The departure of the Economic Development Administrator and the elimination of the position eliminated 1.0 FTE. 264 Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to decrease $161,550 or 53% from Fiscal Year 2016. The decrease is primarily from the costs for the elimination of 1.0 FTE. 265 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: City-University Urban Renewal Area (Downtown - Original Blighted Area) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value 233,727,970 111,829,760 66,008,360 68,277,450 77,078,890 Base Value 127,864,760 30,239,640 20,432,178 20,432,178 20,791,196 percent increase 82.8%269.8%223.1%234.2%270.7% City-University Urban Renewal Area (Downtown 2001 Economic Development Amended Area) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value 47,161,650 55,429,540 63,115,750 Base Value 15,361,532 15,361,532 16,030,276 percent increase --207.0%260.8%293.7% SSMID area within City-University Urban Renewal Area (Downtown - Original Blighted Area) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value (SSMID portion)125,552,670 68,235,470 76,424,244 75,435,176 Base Value (SSMID portion)97,625,120 50,047,502 50,047,502 49,688,484 percent increase -28.6%36.3%52.7%51.8% SSMID area within City-University Urban Renewal Area (Downtown - Ec. Dev. amended Area) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value (SSMID portion)56,179,810 60,349,050 60,383,690 Base Value (SSMID portion)42,023,548 42,023,548 41,354,804 percent increase --33.7%43.6%46.0% City-University Urban Renewal Area (Totals from Above Areas) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value 233,727,970 237,382,430 237,585,290 260,480,284 276,013,506 Base Value 127,864,760 127,864,760 127,864,760 127,864,760 127,864,760 percent increase 82.8%85.7%85.8%103.7%115.9% City-University Urban Renewal Area (Riverfront Crossings – Amendment #10 Area) Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value Base Year 118,148,120 125,973,470 126,218,820 Base Value 117,071,480 117,071,480 117,071,480 117,071,480 percent increase --0.9%7.6%7.8% - -- - -- GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Economic Development Activities Build tax base and add employment opportunities. Work with public and private sectors to build economic development infrastructure. 266 Towncrest Urban Renewal Area Jan 2010 Jan 2011 Jan 2012 Jan 2013 Jan 2014 Current Value Base Year 32,847,880 33,896,500 35,452,760 Base Value 32,550,010 32,550,010 32,550,010 32,550,010 percent increase --0.9%4.1%8.9% Building Development Projects FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Under development; working w/staff New Measure New Measure New Measure New Measure 16 Agreements completed New Measure New Measure New Measure New Measure 6 Business Development Projects FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Under development; working w/staff New Measure New Measure New Measure New Measure 6 Agreements completed New Measure New Measure New Measure New Measure 1 Non-Profit Development Projects FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Under development; working w/staff New Measure New Measure New Measure New Measure 10 Agreements completed New Measure New Measure New Measure New Measure 6 Urban Renewal Areas FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 New New Measure New Measure New Measure New Measure 0 Amended New Measure New Measure New Measure New Measure 5 Total Urban Renewal Areas New Measure New Measure New Measure New Measure 12 - 267 City of Iowa City Activity: Economic Development (610500)Fund: General (1000) Division: Economic Development (610500)Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 320,843$ 568,504$ 666,785$ 838,871$ 678,694$ 722,150$ Other City Taxes 208,581 241,762 264,346 236,800 264,346 264,346 Use Of Money And Property Rents - - - - 11,190 11,190 Transfer In - Bus Type Funds 59,460 - - - - - Transfer In - Govt Activities - - 682 3,261 22,493 - Total Revenues & Transfer In 588,884$ 810,266$ 931,813$ 1,078,932$ 976,723$ 997,686$ Expenditures: Personnel 122,197$ 127,828$ 255,463$ 304,361$ 142,811$ 147,095$ Services 466,572 681,449 675,616 774,012 831,716 848,350 Supplies 115 989 734 559 2,196 2,240 Total Expenditures 588,884$ 810,266$ 931,813$ 1,078,932$ 976,723$ 997,686$ Personnel Services - FTE 2013 2014 2015 2016 2017 Economic Development Administrator - - - 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 1.00 Activity Summary 268 DEVELOPMENT SERVICES Building Inspection The Building Inspection Division is responsible f or 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:  2015 International Building / Residential Code, as amended  Mechanical Code current state adopted code.  Plumbing Code current state adopted code.  2015 International Fire Code  National Electrical Code current version adopted by the state of Iowa. 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, subdivision and historic preservation regulations. The guiding principle of these regulations and policies are to preserve and enhance the best qualities of the city‟s existing residential, commercial, and employment areas while promoting new development opportunities that create long-term value for the community. The 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. 269  The Planning and Zoning Commission is charged with drafting and updating the Comprehensive Plan, and implementation of the Plan through zoning code and subdivision regulations. Commission members review annexations and requests for rezonings, subdivisions and code amendments ; and making recommendations 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  NDS remodel and physical merger of Planning and Community Development staff with Building and Housing Inspections staff. This action has resulted in providing a “one stop shop” for clients seeking development information from the City staff.  Continued implementation of the Downtown and Riverfront Crossings Master Plan including preparation of a detailed plan for the riverfront park and streetscape design for South Riverside Drive. Facilitated the rezoning and development review process for several Riverfront Crossings projects including: o The Rise (Court St / Linn St) – CA Ventures o Hilton Garden Inn (Clinton St) – Kinseth / HD Capital Partners o UI Art Museum – UI / HD Capital Partners o Tate Arms Property – Jeff Clark o Kum & Go (Riverside Dr / Benton St) – Kum & Go o Bruegger‟s Bagels (Riverside Dr / Benton St) – Noah Kemp o Midwest One Bank (Clinton St) – Midwest One Bank o Sabin Townhomes and City Parking Facility – In conjunction with Midwest One Bank property  Facilitated several significant rezoning and development projects including: new medical offices at North Dodge/Dubuque Road and Olde Towne Village, annexation and subdivision of Churchill Meadows, new location for St. Andrew Presbyterian Church on Camp Cardinal Road, 70 units of multifamily housing in Saddlebrook, and the corner of College St / Gilbert St for „The Chauncey.‟  In 2015 continued to update the South District Plan. The draft plan was released for public comment and a series of public hearings were held by the Planning and Zoning Commission. Follow up meetings were held with developers and owners of large properties in the area. As a result of those meetings the plan was refined to show opportunities for additional multifamily development. The Planning and Zoning 270 Commission recommended that the City Council adopt the South District Plan Update and it is scheduled for a public hearing on October 20, 2015.  Finalized a process to update the Comprehensive Plan for a majority of the two „gap‟ areas near downtown which were not a part of the downtown master plan or the Central Planning District, by adding these areas to the Central Planning District. Continued work on the Comprehensive Plan process to address the three blocks, the majority of which are owned by the City, north of Burlington St and east of Gilbert St.  In conjunction with the Downtown District, participating in a consultant-led review of Downtown District façade and signage design standards, with a goal of preparing a guidebook of „best practices‟ for building façade and signage designs; and to develop recommendations for changes to our design review process to both provide more guidance, and to allow more flexibility particularly for signage.  Facilitated a committee of for-profit and non-profit developers, banking, and affordable housing advocates to reach consensus and make a recommendation on parameters for an Inclusionary Housing ordinance for the Riverfront Crossings District. 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.  Adopted the most recent version of the Building Code. The Code update allowed an opportunity to review all chapters of the City‟s Building and Housing Code. Specifically the plumbing, mechanical and electrical chapters were modified to correspond to State requirements.  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. This includes administering both private development projects, and public projects such as the Riverfront Crossings Park.  Continuing to administer historic and conservation districts to implement the strategic plan initiative to create and sustain healthy neighborhoods.  Finalizing the Inclusionary Housing (IH) Ordinance, and administering the IH Ordinance.  Staying current on International Building Code amendments, local zoning code amendments, and changes in federal legislation which affect local codes and ordinances. 271  Update of technology to increase efficiency and enhance customer service.  Increase electronic submittals of plan documents for subdivision and rezoning applications.  Scanning of subdivisions files to make accessible electronically.  Develop electronic applications for all permits regulated by Development Services. Staffing: FY2015 FY2016 FY2017 Total FTE’s 8.80 10.80 10.80 Staffing Level Change Summary: In the Urban Planning activity, temporary wages were increased by $34,000 for additional Historic Preservation plan reviews and for additional student interns. Service Level Change Summary: There are no service level changes in Fiscal Year 2017 budget. Financial Highlights: Fiscal Year 2017 licenses & permits and charges for fees and services are estimated to increase $75,000 or 8% from Fiscal Year 2016. The increase is primarily from several fee changes were adopted as a part of 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 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.  Elimination of the fee waiver for building permits for public buildings (school district and county). 272 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 New Measure 91%89%95%97% New Measure 100%97%99%99% New Measure 75%80%81%70% New Measure 88%91%93%87% New Measure 96%97%98%94% CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 108 80 143 171 176 779 750 758 842 780 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 New Measure 23%47%33%17% New Measure 54%68%66%58% New Measure 92%95%100%75% CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 New Measure 25%17%0%7% New Measure 50%42%3%33% New Measure 83%83%77%53% New Measure 100%100%92%80% Total Value of Construction (in millions) 10 Year Average CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 $125.1 $96.0 $81.7 $169.2 $184.9 $152.6 27.8%-14.9%107.1%9.3%-17.5% Major Site Plans Approved % approved within 7 day of receipt % approved within 30 day of receipt % approved within 60 day of receipt % approved within 90 day of receipt Total Building Permits Minor Site Plans Approved % approved within 10 day of receipt % approved within 25 day of receipt % approved within 58 day of receipt New Single Family Dwellings GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Economic Development Activities Efficiently enforce public health and safety regulations related to building and housing codes. Review building permit and site plan applications to protect the health and safety of citizens while facilitating economic development opportunities. Building Permit Applications % reviewed within 2 day of receipt % reviewed within 6 day of receipt % issued within 14 day of receipt % issued within 30 day of receipt % issued within 60 day of receipt 273 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 3 0 1 3 2 15 13 29 19 29 6 5 7 11 9 4 0 0 0 14 5 13 11 11 3 2 0 6 2 2 0 3 2 0 4 2 1 2 3 2 37 35 58 49 65 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 11 15 13 11 16 1 0 2 2 0 0 1 1 1 1 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 71 80 93 108 83 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 New Measure New Measure New Measure New Measure 19.8 New Measure New Measure New Measure New Measure 125.5 New Measure New Measure New Measure New Measure 85.9 New Measure New Measure New Measure New Measure 35.1 New Measure New Measure New Measure New Measure 85.9 New Measure New Measure New Measure New Measure 150 New Measure New Measure New Measure New Measure 19 Project Reviews Final Plats Code Amendments Comprehensive Plan Amendments Right-of-way Vacations County Zoning Items Total Board of Adjustment Special Exceptions Appeals Variances Historic Preservation Commission 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. Review application proposals, coordinate feedback from various departments, provide advice to the applicants, and write reports, including recommendations to boards and commissions. Participate in public meetings, both formal and informal, to communicate proposals, solicit input, and respond to questions about the approval process. Planning & Zoning Commission Annexations Rezonings Preliminary Plats Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities, Communication Development Activity Metrics Acres Annexed Acres Zoned Residential Acres Zoned Commercial Acres Zoned Mixed-Use / RF Crossings Acres Zoned Commercial / Office Residential Lots Final Platted / Created Commercial Lots Final Platter / Created 274 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 New Measure New Measure New Measure New Measure 20 New Measure New Measure New Measure New Measure 8 New Measure New Measure New Measure New Measure 11 New Measure New Measure New Measure New Measure 13 New Measure New Measure New Measure New Measure 9 New Measure New Measure New Measure New Measure 12 Public Meetings Staffed Planning and Zoning Board of Adjustment Historic Preservation Comp. Plan-related Good Neighbor Other public meetings 275 City of Iowa City Activity: Building Inspection (610610/610630)Fund: General (1000) Division: Development Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Licenses And Permits General Use Permits 9,504$ 9,161$ 11,872$ 7,100$ 11,872$ 11,872$ Food & Liq Licenses 280 525 245 - 250 250 Professional License 2,855 2,785 2,660 2,785 2,660 2,660 Misc Permits & Lic 1,950 2,115 4,270 2,115 3,000 3,000 Const Per & Ins Fees 874,203 847,425 806,404 687,500 743,225 743,225 Misc Lic & Permits 510 385 - - - - Use Of Money And Property Interest Revenues 1,095 631 396 631 - - Intergovernmental Local 28E Agreements 346 140 - - - - Charges For Fees And Services Building & Devlpmt 338,830 348,393 342,303 283,997 297,500 297,500 Miscellaneous Other Misc Revenue - 400 - 6,000 - - Printed Materials - 85 - - - - Other Financial Sources Loans 15,250 9,428 32,413 - - - Sale Of Assets - - - 60,000 - - Total Revenues 1,244,824$ 1,221,473$ 1,200,563$ 1,050,128$ 1,058,507$ 1,058,507$ Expenditures: Personnel 568,442$ 582,081$ 702,645$ 722,812$ 744,417$ 766,750$ Services 98,092 154,201 135,471 151,139 125,827 128,344 Supplies 4,613 25,338 3,540 5,469 5,949 6,068 Capital Outlay - - - 60,000 - - Total Expenditures 671,148$ 761,620$ 841,656$ 939,420$ 876,193$ 901,161$ Personnel Services - FTE 2013 2014 2015 2016 2017 Building Inspector 5.00 4.00 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 - - - - 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 6.30 6.30 7.30 7.30 Capital Outlay 2016 2017 Condemned Properties 60,000$ -$ Total Capital Outlay 60,000$ -$ Activity Summary 276 City of Iowa City Activity: Urban Planning (610620)Fund: General (1000) Division: Development Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 278,256$ 294,074$ 403,570$ 422,222$ 580,521$ 469,957$ Charges For Fees And Services Building & Devlpmt 40,675 37,550 37,750 37,550 37,750 37,750 Miscellaneous Printed Materials 221 303 220 303 - - Total Revenues 319,152$ 331,927$ 441,540$ 460,075$ 618,271$ 507,707$ Expenditures: Personnel 265,298$ 271,137$ 401,064$ 425,096$ 457,056$ 470,768$ Services 50,730 58,261 39,176 32,966 160,291 35,997 Supplies 3,123 2,529 1,300 2,013 924 942 Total Expenditures 319,152$ 331,927$ 441,540$ 460,075$ 618,271$ 507,707$ Personnel Services - FTE 2013 2014 2015 2016 2017 Associate Planner 1.50 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 2.50 2.50 2.50 3.50 3.50 Activity Summary 277 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, and Water. Engineering provides direction to the Stormwater Management program. Administration personnel include the Public Works Director and a Program Assistant. 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  Over the past two years, the management staff has completely turned over. Recent Accomplishments:  Reorganization of Solid Waste and Landfill operations.  State fuel tax increase. Upcoming Challenges:  Continue to develop the new management staff.  Increasing interest in the Sidewalk Café and Street Café program.  Coordination for University of Iowa Construction Projects. Staffing: FY2015 FY2016 FY2017 Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes budgeted for Fiscal Year 2017. Service Level Change Summary: There are no service level changes for Fiscal Year 2017. Financial Highlights: There are no major financial highlights in the Public Works Administration budget. 278 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Permits Issued CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Sidewalk Cafes 23 24 24 25 30 Street Cafes*New Measure New Measure New Measure 1 2 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Permits Issued CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 Use of ROW 8 3 15 15 5 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 License Agreements Issued 0 3 3 0 0 Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities Effectively facilitate and regulate sidewalk cafes within the parameters established by the City Council. Issue permits and provide site inspections for sidewalk and street cafes. * started in 2013 Effectively regulate the use of public right-of-way necessary to facilitate construction of building projects. Issue permits for use of public right-of-way that facilitate development while protecting the public interest, health and safety. Healthy Neighborhoods, A Strong Urban Core, & Strategic Economic Development Activities Effectively regulate the use of public right-of-way necessary to facilitate construction and operation of fiber optic/telecommunications projects. Issue license agreements for use of public right-of-way fiber optic/telecommunications projects while protecting the public interest, health and safety. 279 City of Iowa City Activity: Public Works Administration (710100)Fund: General (1000) Division: Public Works Administration (710100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 278,173$ 284,858$ 294,719$ 306,769$ 311,151$ 320,313$ Miscellaneous Other Misc Revenue 926 783 363 600 300 300 Total Revenues 279,099$ 285,641$ 295,082$ 307,369$ 311,451$ 320,613$ Expenditures: Personnel 271,075$ 278,671$ 287,970$ 290,163$ 293,271$ 302,069$ Services 7,243 6,939 6,256 16,806 17,167 17,510 Supplies 782 31 856 400 1,013 1,033 Total Expenditures 279,099$ 285,641$ 295,082$ 307,369$ 311,451$ 320,613$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 280 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 Harrison Street Reconstruction Project  Completion of the North Dubuque Street Pedestrian Bridge over I-80 Project  Completion of the Sycamore Street Improvements Project  Completion of the design for the Iowa City Gateway Project Upcoming Challenges:  Construction of the Iowa City Gateway Project  Complete construction of the First Avenue Grade Separation Project  Design of 4-Lane to 3-Lane Conversion Projects on First Ave. and Mormon Trek Blvd.  Design of the Riverside Drive Pedestrian Tunnel Project  Adopt the Statewide Urban Design Standards and Construction Specifications  Development of a Right-of-Way Management Ordinance  Development of Electronic/Online Permitting and Bidding Processes 281 Staffing: FY2015 FY2016 FY2017 Total FTE’s 12.10 12.00 16.00 Staffing Level Change Summary: The 4.0 FTE Special Projects positions are being moved from the Capital Projects Fund to the Engineering Service activity during Fiscal Year 2016. This cost will be partially offset by hourly service charges to capital projects for the time those position work on capital improvement projects. Service Level Change Summary: There are no service level changes in Fiscal Year 2017. Financial Highlights: Fiscal Year 2017 personnel expenditures are estimated to increase $440,900 or 32% from Fiscal Year 2016. The increase is from the costs for the additional 4.0 FTE positions and will be partially offset by hourly service charges to capital projects for the time those position work on capital improvement projects. 282 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Accepted Public Improvements FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 # of Projects Accepted 35 39 30 24 16 # of Subdivision Accepted 8 7 7 14 13 Streets (miles)0.44 3.11 1.08 3.03 2.20 Water Main (miles)0.50 2.21 1.55 3.00 2.07 Sanitary Sewer (miles)0.90 2.15 1.38 2.86 2.24 Storm Sewer (miles)1.98 3.40 1.28 3.00 2.37 Fire Hydrants 18 55 37 55 30 Trails/Sidewalks (miles)1.43 2.93 0.53 1.54 1.36 Lift Station 0 0 1 0 1 Traffic Signals 2 0 1 1 0 Pedestrian Bridge 0 0 1 1 0 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Excavation Permits Issued 438 356 339 348 398 Sidewalk Hazards Identified Addresses 210 445 474 556 728 Sidewalk Hazards Identified # of Squares 806 1,631 1,704 1,583 2,442 Provide plan review and inspection to ensure safety of our citizens and conformance to City standards when work is performed in the City Right-of-ways. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods & Strategic Economic Development Activities Continue the investment and reinvestment in infrastructure. Provide plan review and inspection of infrastructure which will become City assets. Healthy Neighborhoods Provide oversight of private construction on City Right-of-ways. 283 City of Iowa City Activity: Engineering Services (710200)Fund: General (1000) Division: Engineering Services (710200)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 721,281$ 710,129$ 645,125$ 967,947$ 1,122,733$ 1,126,783$ Other City Taxes 66,065 74,194 67,627 74,625 67,627 67,627 Licenses And Permits Const Per & Ins Fees 47,422 46,484 74,743 32,000 60,000 60,000 Charges For Fees And Services Building & Devlpmt 12,524 14,404 23,077 12,500 16,000 16,000 Miscellaneous Other Misc Revenue 29,406 11,602 31,403 20,000 22,000 22,000 Printed Materials 296 445 513 445 150 150 Intra-City Charges - - - 402,583 717,884 728,652 Total Revenues 876,994$ 857,258$ 842,488$ 1,510,100$ 2,006,394$ 2,021,213$ Expenditures: Personnel 743,224$ 736,331$ 704,777$ 1,363,180$ 1,804,083$ 1,858,205$ Services 127,413 114,987 127,237 139,604 150,746 153,761 Supplies 6,357 5,940 10,474 7,316 9,065 9,246 Capital Outlay - - - - 42,500 - Total Expenditures 876,994$ 857,258$ 842,488$ 1,510,100$ 2,006,394$ 2,021,213$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 1.00 1.00 Construction Inspector II 2.00 2.00 2.00 2.00 2.00 Engineering Technician *0.10 0.10 0.10 - - Special Projects Administrator - - - - 2.00 Special Projects Engineer - - - - 1.00 Special Projects Inspector - - - - 1.00 Sr Construction Inspector 1.00 1.00 1.00 1.00 1.00 Sr Engineer 2.00 2.00 2.00 3.00 3.00 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 12.00 16.00 * Position eliminated on 12-31-15 Capital Outlay 2016 2017 City Survey Equipment -$ 42,500$ Total Capital Outlay -$ 42,500$ Activity Summary 284 TRANSPORTATION & RESOURCE MANAGEMENT ADMINISTRATION The Transportation & Resource Management Department Administration division is located in the General Fund and is responsible for oversight and support of the department’s four operating divisions. This includes the City’s Parking, Public Transportation, Refuse Collection and Landfill divisions, all of which are self-supporting enterprise funds. The division’s budget is organized into two activities: Administration and Central Business District (CBD) Maintenance. Administration Administration personnel include the Transportation & Resource Management Director and an Associate Director. 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.  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.  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  CBD Maintenance operations moved from the Parks & Recreation Department to the Transportation & Resource Management Department during Fiscal Year 2016.  Landfill and Refuse Collection moved from the Public Works Department to the Transportation & Resource Management Department during Fiscal Year 2016. Recent Accomplishments:  Reorganization of Solid Waste and Landfill operations.  Merger of CBD Maintenance operations into department. Upcoming Challenges:  Reconstruction of Washington Street capital project.  Master planning for the Landfill and the new Public Works/Public Transportation facility.  Managing service changes in the Downtown and Riverfront Crossings area with University and other economic development projects 285 Staffing: FY2015 FY2016 FY2017 Total FTE’s 0.00 0.00 3.00 Staffing Level Change Summary: The 3.0 FTE in this budget comes from moving the of 1.0 FTE Maintenance Worker II from the CBD Maintenance Operations that was in the Parks and Recreation Department and the 1.0 FTE Transportation & Resource Management Director and 1.0 FTE Associate Director that were in the Parking and Transit enterprise fund budgets into this newly created division. The Administration budget is being included in the administrative chargeback to the enterprise funds that is recorded in Finance Administration. Service Level Change Summary: There are no service level changes anticipated; however, the activity in this division is a change in the reporting of activities that were formerly in the CBD Maintenance Operations in the Parks & Recreation Department in the General Fund and in the Parking Administration and Transit Administration budgets in the Parking and Transit enterprise funds. Financial Highlights: There are no major financial highlights in the Transportation & Resource Management Administration budget. This is a new division that was created as a result of the restructuring of the Refuse Operations and the Landfill Operations and the CBD Maintenance Operations. 286 City of Iowa City Activity: Transportation & Resource Admin (810100)Fund: General (1000) Division: Transportation & Resource Admin (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes -$ -$ -$ -$ 3,136,939$ 3,136,939$ Other City Taxes - - - - 46,619 46,619 Intergovernmental Property Tax Credits - - - - 88,906 88,906 Total Revenues -$ -$ -$ -$ 3,272,464$ 3,272,464$ Expenditures: Personnel -$ -$ -$ -$ 356,465$ 367,159$ Total Expenditures -$ -$ -$ -$ 356,465$ 367,159$ Personnel Services - FTE 2013 2014 2015 2016 2017 Transportation Svc Director - - - - 1.00 Assoc Dir -Trans Service - - - - 1.00 Total Personnel - - - - 2.00 Activity: CBD Maintenance (810200)Fund: General (1000) Division: Transportation & Resource Admin (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ -$ 287,505$ 269,773$ Licenses And Permits General Use Permits - - - - 8,100 8,100 Food & Liq Licenses - - - - 2,400 2,400 Total Revenues -$ -$ -$ -$ 298,005$ 280,273$ Expenditures: Personnel -$ -$ -$ -$ 78,838$ 81,203$ Services - - - - 187,419 191,167 Supplies - - - - 7,748 7,903 Capital Outlay - - - - 24,000 - Total Expenditures -$ -$ -$ -$ 298,005$ 280,273$ Personnel Services - FTE 2013 2014 2015 2016 2017 M. W. II - CBD - - - - 1.00 Total Personnel - - - - 1.00 Capital Outlay 2016 2017 Operating Equipment -$ 24,000$ Total Capital Outlay -$ 24,000$ Activity Summary Activity Summary 287 288 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 Affordable Housing Peninsula Apartments Tax Increment Financing (TIF) Districts Downtown Self Supporting Municipal Improvement District (SSMID) F Y 2 0 1 7 290 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND Community Development Block Grant (CDBG) funds are provided to the City of Iowa City on an annual basis from the U.S. Department of Housing and Urban Development (HUD). CDBG funds are used throughout the community to address the needs of lower income citizens. CDBG funds may be used for a variety of activities (e.g. public services, public facilities, housing, economic development, fair housing, and job training). Iowa City is an entitlement city (over 50,000 in population), and receives an annual allocation from HUD based on a formula that looks at information such as poverty rates, age of housing stock, etc. Congress approves the program budgets annually so the City’s allocation may change from year to year. The CDBG fund has a budgeted ending cash balance of $126,094 in fiscal year 2017 versus an estimated ending cash balance of $139,807 in fiscal year 2016. This is a decrease of 9.8%. The decrease is related to a decrease in program income. Revenues: 78% of revenue comes from Federal grants, with most of the remainder from loan repayments. This revenue source has decreased from $1,070,399 in fiscal year 2013 to an estimated $549,700 in fiscal year 2017, a decrease of 48.6%. Expenditures: Fiscal year 2017 adopted expenditures represent a 57.95% decline from fiscal year 2016. Most of the reduction represents a decrease in services due to a decrease in revenues, a carryover of funds from fiscal year 2015 to fiscal year 2016, and due to the reallocation of grants and loans that were repaid in fiscal year 2016. $75,000 in public improvement expenditures were included in fiscal year 2017 for ADA curb/ramp improvements and for playground equipment at Highland Park. 1% 78% 0% 21% FY17 Estimated - $706,000 Interest Revenue Federal Grants Misc Loan Repayment 29% 60% 1% 10% FY17 Estimated - $719,713 Personnel Services Supplies Capital Outlay 291 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 386,694$ -$ (5,447)$ 144,414$ 139,807$ 126,094$ Revenues: Use Of Money And Property Interest Revenues 6,339$ 3,307$ 3,883$ 5,337$ 4,000$ 4,000$ Intergovernmental Federal Intergovernmental Revenue 1,070,399 951,943 324,990 705,000 549,700 549,700 Miscellaneous Other Misc Revenue 5,012 1,100 1,325 848,100 1,300 1,300 Other Financial Sources Loans 167,568 107,504 355,398 148,525 151,000 151,000 Total Revenues 1,249,318$ 1,063,854$ 685,596$ 1,706,962$ 706,000$ 706,000$ Expenditures: CDBG & CDBG Rehab 1,453,301$ 1,069,301$ 535,735$ 1,711,569$ 719,713$ 659,686$ Sub-Total Expenditures 1,453,301 1,069,301 535,735 1,711,569 719,713 659,686 Transfers Out: Misc Transfers Out 330,000 - - - - - Sub-Total Transfers Out 330,000 - - - - - Total Expenditures & Transfers Out 1,783,301$ 1,069,301$ 535,735$ 1,711,569$ 719,713$ 659,686$ Fund Balance, June 30 (147,289)$ (5,447)$ 144,414$ 139,807$ 126,094$ 172,408$ Change in Accounting Method 147,289 - - - - - Adjusted Fund Balance, June 30 - (5,447) 144,414 139,807 126,094 172,408 Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ (5,447)$ 144,414$ 139,807$ 126,094$ 172,408$ % of Revenues 0%-1%21%8%18%24% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City CDBG & CDBG Rehab (2100) Fund Summary 292 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. 70% of the funds received must benefit low-moderate income persons. 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 $34 million in CDBG funds have been invested in Iowa City since 1974  In fiscal year 2015, programs leveraged $558,298 in private and public funds  In fiscal year 2015, programs assisted 334 persons who are homeless with support services  Provided operational funding to non-profits that assisted 1,402 persons during fiscal year 2015  Assisted in the expansion of a micro-enterprise business  Completed one façade improvements in the City-University Urban Renewal Area.  Fiscal year 2017 funding for ADA curb/ramp improvements and playground equipment for Highland Park Fiscal year 2016 projects are identified in the FY16 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. 293 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. Cold Stone Façade Improvement Project Washington/Dubuque  Before After  Arc of Southeast Iowa  Installation of a disability friendly playground  294 Staffing: FY2015 FY2016 FY2017 Total FTE’s 2.48 2.38 0.00 Staffing Level Change Summary: No FTE’s are being allocated directly to CDBG and HOME activities starting in fiscal year 2017. Actual time that employees work on these programs will be billed to the programs. Estimates of these billed costs are based upon the available administrative funding in the program and are reflected in the programs’ expenditure totals. Service Level Change Summary: There are no service level changes in fiscal year 2017. Financial Highlights: Federal revenue in fiscal year 2017 is estimated to decrease by $155,300 or 22% from the fiscal year 2016 estimate. This decrease is due to a smaller allocation from the Federal government in fiscal year 2017 and due to a carryover of funds from fiscal year 2015 to fiscal year 2016. In fiscal year 2016, the City received repayments of loans and grants from recipients that are expected to be reallocated. This has caused an increase in Other Miscellaneous Revenue and an increase in Services expenditures in the fiscal year 2016 revised budget. CDBG funds will be used for public improvement projects:  $50,000 for ADA curb/ramp improvements  $25,000 for playground equipment for Highland Park 295 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CDBG Funds Only FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate Funds Spent $865,109 $2,402,893 $1,778,290 $1,046,763 $530,033 $863,256 Local, State & Other Funds Leveraged $3,688,070 $896,263 $2,847,719 $1,123,407 $446,798 $933,650 Housing Units Assisted 28 26 86 37 14 26 Public Facilities Assisted 5 10 6 8 1 3 Persons Receiving Services 2,882 11,478 1,457 3,874 1,663 1,425 Businesses Assisted in Creating Low-Moderate Income Jobs 2 2 3 1 0 0 Businesses Assisted with Façade Improvements in a URA 2 2 3 1 1 4 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Economic Development Activities Allocate grant and City funds to serve the needs of low-to- moderate income residents in the following areas: housing, homelessness, and community and economic development. Create/enhance suitable living environments, provide decent housing, and create economic development opportunities. 296 City of Iowa City Activity: Community Development Block Grant (610300)Fund: CDBG & CDBG Rehab (2100) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 6,339$ 3,307$ 3,883$ 5,337$ 4,000$ 4,000$ Intergovernmental Federal Intergovernmental Revenue 1,070,399 951,943 324,990 705,000 549,700 549,700 Miscellaneous Other Misc Revenue 5,012 1,100 1,325 848,100 1,300 1,300 Other Financial Sources Loans 167,568 107,504 355,398 148,525 151,000 151,000 Total Revenues 1,249,318$ 1,063,854$ 685,596$ 1,706,962$ 706,000$ 706,000$ Expenditures: Personnel 197,819$ 194,874$ 169,869$ 213,550$ 207,878$ 214,114$ Services 1,250,546 873,909 364,067 1,497,524 432,961 441,620 Supplies 4,936 518 1,799 495 3,874 3,951 Capital Outlay - - - - 75,000 - Total Expenditures 1,453,301$ 1,069,301$ 535,735$ 1,711,569$ 719,713$ 659,686$ Personnel Services - FTE 2013 2014 2015 2016 2017 Administrative Secretary 0.25 0.25 0.25 0.25 - Associate Planner 0.25 0.20 0.20 0.45 - Neighborhood Services Coord - - - 0.25 - Community Development Coord 0.40 0.50 0.50 - - Housing Rehab Specialist 1.20 1.00 1.00 - - Code Enforcement Specialist - - - 0.50 - Building Inspector - - - 0.40 - Program Asst - Comm Development 0.53 0.53 0.53 0.53 - Total Personnel 2.63 2.48 2.48 2.38 - Capital Outlay 2016 2017 ADA curb/ramp improvements -$ 50,000$ Playground equipment at Highland Park - 25,000 Total Capital Outlay -$ 75,000$ Activity Summary 297 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 (HUD). HOME funds are given directly to states and local governments for the exclusive use of affordable housing activities. Iowa City is an entitlement city (over 50,000 in population), and receives an annual allocation from HUD based on a formula that looks at information such as poverty rates, age of housing stock, etc. Congress approves the program budgets annually so the City’s allocation may change from year to year. Budgeted fund balance at the end of fiscal year 2017 is $134,594 which is a 5.0% decrease from the fiscal year 2016 revised estimate. A fund balance adjustment due to a change in accounting method occurred in fiscal year 2013 which reduced 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 wage and accounts payable accruals. Revenues: 71% 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 fiscal year 2011 receipts of $862,299 to a fiscal year 2017 budgeted amount of $298,000, a decrease of 65% in six years. Expenditures: Fiscal year 2017 expenditures represent a 62.6% decrease from the fiscal year 2016 estimate. This decrease is primarily due to a reduction in housing grants and projects and the reallocation of grants that were repaid by recipients during fiscal year 2016. 71% 3% 26% FY17 Estimated - $421,000 Federal Grants Interest Loan Repayment 9% 91% 0% FY17 Estimated - $428,108 Personnel Services Supplies 298 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (4,358)$ (7,695)$ (4,096)$ 132,858$ 141,702$ 134,594$ Revenues: Use Of Money And Property Interest Revenues 21,922$ 22,340$ 23,285$ 22,340$ 15,000$ 15,000$ Intergovernmental Fed Intergovnt Rev 603,846 552,132 226,071 875,129 298,000 298,000 Other Financial Sources Loans 123,992 106,496 284,022 256,496 108,000 108,000 Sub-Total Revenues 749,760 680,968 533,378 1,153,965 421,000 421,000 Transfers In: Transfers In-Govt Activities - 2,819 - - - - Sub-Total Transfers In - 2,819 - - - - Total Revenues & Transfers In 749,760$ 683,787$ 533,378$ 1,153,965$ 421,000$ 421,000$ Expenditures: HOME Program 741,437$ 679,030$ 387,664$ 1,145,121$ 428,108$ 437,077$ Sub-Total Expenditures 741,437 679,030 387,664 1,145,121 428,108 437,077 Transfers Out: Misc Transfers Out 4,787 1,158 8,760 - - - Sub-Total Transfers Out 4,787 1,158 8,760 - - - Total Expenditures & Transfers Out 746,224$ 680,188$ 396,424$ 1,145,121$ 428,108$ 437,077$ Fund Balance, June 30 (822)$ (4,096)$ 132,858$ 141,702$ 134,594$ 118,517$ Change in Accounting Method (6,873) - - - - - Adjusted Fund Balance, June 30 (7,695) (4,096) 132,858 141,702 134,594 118,517 Restricted / Committed /Assigned - - - - - - Unassigned Balance (7,695)$ (4,096)$ 132,858$ 141,702$ 134,594$ 118,517$ % of Revenues & Transfers In -1%-1%25%12%32%28% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City HOME Program (2110) Fund Summary 299 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 $10.3 million in HOME funds invested in Iowa City since 1994  In fiscal year 2015, the program leveraged $483,493 in private and public funds  The program assisted 41 affordable rental and/or owner-occupied units in fiscal year 2015 Fiscal year 2016 projects are identified in the FY16 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. FY15 Rental Rehabilitation The Housing Fellowship – Affordable Rental Housing 300 Recent Accomplishments:  Rental assistance to five families  Twenty-one rental units rehabilitated  Fourteen homeowner rehab projects  One UniverCity house rehabilitated and sold Upcoming Challenges:  Securing funds to provide affordable, decent housing in a high land cost community despite decreasing CDBG and HOME funding Staffing: FY2015 FY2016 FY2017 Total FTE’s 0.50 0.45 0.00 Staffing Level Change Summary: No FTE’s are being allocated directly to CDBG and HOME activities starting in fiscal year 2017. Actual time that employees work on these programs will be billed to the programs. Estimates of these billed costs are based upon the available administrative funding in the program and are reflected in the programs’ expenditure totals. Service Level Change Summary: There are no service level changes in fiscal year 2017. Financial Highlights: Federal revenue in fiscal year 2017 is estimated to decrease by $577,129 or 65.9% from fiscal year 2016. This decrease is due to smaller allocations from the Federal government and due to several grant repayments in fiscal year 2016. 301 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: HOME Funds Only FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate Funds Spent $1,025,067 $864,797 $746,224 $698,443 $394,579 $962,128 Local, State & Other Funds Leveraged $6,597,045 $3,184,232 $2,486,405 $1,425,994 $467,002 $1,011,377 Housing Units Assisted 47 47 40 12 41 22 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods Allocate grant and City funds to provide safe, decent, affordable housing for low-moderate income residents. Create/enhance suitable living environments and provide decent, affordable housing opportunities. 302 City of Iowa City Activity: HOME (610400)Fund: HOME Program (2110) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 21,922$ 22,340$ 23,285$ 22,340$ 15,000$ 15,000$ Intergovernmental Fed Intergovnt Rev 603,846 552,132 226,071 875,129 298,000 298,000 Other Financial Sources Loans 123,992 106,496 284,022 256,496 108,000 108,000 Total Revenues 749,760$ 680,968$ 533,378$ 1,153,965$ 421,000$ 421,000$ Expenditures: Personnel 66,139$ 60,424$ 48,833$ 44,948$ 40,639$ 41,858$ Services 673,503 618,606 338,831 1,100,173 387,469 395,218 Supplies 1,795 - - - - - Total Expenditures 741,437$ 679,030$ 387,664$ 1,145,121$ 428,108$ 437,077$ Personnel Services - FTE 2013 2014 2015 2016 2017 Associate Planner 0.25 0.30 0.30 0.30 - Neighborhood Services Coord - - - 0.15 - Community Development Coord 0.45 0.20 0.20 - - Total Personnel 0.70 0.50 0.50 0.45 - Activity Summary 303 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 (RUT) 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. City use of road use taxes 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. 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 Road Use Tax Fund fund balance grew substantially during fiscal years 2013 through 2015. Road Use Tax Fund fund balance on June 30, 2015 was $5.56 million, an increase of 22.6% over the fiscal year 2014 year-end balance. (1) FY16 and FY17 figures are estimates. FY13 FY14 FY15 FY16 FY17 Unassigned $2,841,586 $4,539,578 $5,564,216 $4,836,144 $4,441,159 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Fund Balance (1) 304 This growth in fund balance reflects a combination of factors. One factor was the growth of Road Use Tax Fund revenues due to the City’s increased share of the RUT funding stemming from the population growth. Also, in fiscal year 2014, it was discovered that the City had been over-billed by Mid-American Energy for the street light operations. A refund of over $500,000 was received which boosted the fund’s ending fund balance. Another significant impact was the $.10 per gallon fuel excise tax increase passed by the State of Iowa in March 2015. This increase caused an influx in revenue late in fiscal year 2015. This increase in the RUT revenues has had a direct impact of the capital improvement plan; the street capital improvement program has been boosted significantly. Starting in fiscal year 2015, RUT funding for the annual asphalt overlay program increased from $642,665 to $930,812. In fiscal year 2016, the funding was increased again to $1,369,188 and then to $1,382,000 in fiscal year 2017. In addition, new capital improvement project spending from RUT has been added. A project to reconstruct brick street on Davenport Street ($675,000 in fiscal year 2016), a project to annually install LED streetlights ($75,000 per year), an increase to the ADA curb ramp program ($100,000 per year instead of every-other-year), and a new annual complete streets program ($300,000 starting in fiscal year 2017) are all changes made to the streets capital improvement program. These figures are reflected in the Transfers Out to the Capital Projects Fund. Due to the increase in capital improvement project funding, the fiscal year 2016 projected fund balance is a 13.1% decrease compared to fiscal year 2015, and the fiscal year 2017 projected fund balance is projected to decrease 8.2% over fiscal year 2016 end at $4.44 million. In fiscal year 2013, 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. Revenues: In fiscal year 2017, Road Use Tax Fund revenues are projected to be over $7.9 million, which is virtually no change over the fiscal year 2016 estimated revenue. Road Use Tax Fund revenues have increased 19.9% since fiscal year 2013. Road Use Tax shared revenue represents 99% of the revenue in the Road Use Tax Fund. 99% 1% FY17 Estimated ‐$7,906,232 Road Use Tax Misc 305 Expenditures: Fiscal year 2017 budgeted expenditures excluding transfers are higher than fiscal year 2016 expenditures by less than 1%. Street maintenance activities are the largest program funded by Road Use taxes (72%) followed by Traffic Engineering activities (25%). Transfers out to the Capital Projects Fund are $2,809,188 and $2,372,000 in fiscal year 2016 and 2017, respectively. 48% 33% 13% 6% FY17 Budget ‐$5,969,763 Personnel Services Supplies Capital Outlay 306 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 1,632,521$ 2,841,586$ 4,539,578$ 5,564,216$ 4,836,144$ 4,441,159$ Revenues: Intergovernmental Fed Intergovnt Revenue -$ -$ 60,482$ -$ -$ -$ Disaster Assistance - 3,919 6,579 - - - Other State Grants 17,790 45,138 14,187 - - - Road Use Tax 6,508,053 6,744,663 7,230,663 7,837,116 7,837,116 7,837,116 Charges For Fees And Services Building & Devlpmt 26,345 22,735 49,597 22,735 35,000 35,000 Miscellaneous Misc Merchandise 3,179 2,041 - 2,041 - - Other Misc Revenue 36,563 35,879 52,364 25,188 34,116 34,116 Other Financial Sources Sale Of Assets - - 1,054 - - - Sub-Total Revenues 6,591,930 6,854,375 7,414,926 7,887,080 7,906,232 7,906,232 Transfers In: Transfers In-Govt Activities 425,659 405,477 390,414 396,370 330,600 330,600 Sub-Total Transfers In 425,659 405,477 390,414 396,370 330,600 330,600 Total Revenues & Transfers In 7,017,589$ 7,259,852$ 7,805,340$ 8,283,450$ 8,236,832$ 8,236,832$ Expenditures: Road Use Tax Administration 2,406$ 2,095$ 77,691$ 82,172$ 82,786$ 84,442$ Sidewalk Inspection 45,412 43,653 74,163 81,523 90,669 91,345 Traffic Engineering 1,485,931 782,966 1,430,031 1,477,390 1,492,670 1,522,626 Streets System Maintenance 3,557,587 3,873,283 3,981,668 4,278,138 4,303,638 4,414,547 Sub-Total Expenditures 5,091,336 4,701,997 5,563,553 5,919,223 5,969,763 6,112,960 Transfers Out: Capital Projects Fund 790,627 561,617 921,954 2,809,188 2,372,000 3,147,000 Misc Transfers Out 288,139 298,246 295,195 283,111 290,054 290,054 Sub-Total Transfers Out 1,078,766 859,863 1,217,149 3,092,299 2,662,054 3,437,054 Total Expenditures & Transfers Out 6,170,102$ 5,561,860$ 6,780,702$ 9,011,522$ 8,631,817$ 9,550,014$ Fund Balance, June 30 2,480,008$ 4,539,578$ 5,564,216$ 4,836,144$ 4,441,159$ 3,127,977$ Change in Accounting Method 361,578 - - - - - Adjusted Fund Balance, June 30 2,841,586 4,539,578 5,564,216 4,836,144 4,441,159 3,127,977 Restricted / Committed /Assigned - - - - - - Unassigned Balance 2,841,586$ 4,539,578$ 5,564,216$ 4,836,144$ 4,441,159$ 3,127,977$ % of Revenues & Transfers In 40%63%71%58%54%38% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Road Use Tax (2200) Fund Summary 307 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. 308 Recent Accomplishments:  Patched approximately 2,800 potholes and replaced 122 street panels in fiscal year 2015  Leaf program picked up 575 loads totaling 1581 tons in fiscal year 2015  Replaced 1,510 street signs in fiscal year 2015 to comply with Federal retro- reflectivity requirements.  Sprayed all pavement markings including a second fall application on major streets.  Completed four street sweeping passes of the entire street network.  Assisted with traffic control for several special events including RAGBRAI, Summer of the Arts, and the Iowa Homecoming Parade.  Assisted other Divisions and Departments with tasks such as bike trail repairs, water main breaks, and traffic control. Upcoming Challenges:  Limited road use tax revenues inhibit our ability to perform adequate preventive maintenance on City streets.  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 with current revenue and resource levels.  Upgrading the Streets Division campus.  Converting City owned lighting to LED fixtures for energy conservation. Staffing: FY2015 FY2016 FY2017 Total FTE’s 29.65 29.15 30.00 Staffing Level Change Summary: In fiscal year 2016, oversight of the Refuse Collection Operations moved from the Public Works department to the Transportation and Resource Management department. This resulted in changes to staffing levels as the .35 FTE for the Streets/Solid Waste Superintendent and the .50 FTE Clerk/Typist are being moved entirely to the Streets Operations budget in the Road Use Tax Fund and out of the Refuse Administration budget. These staffing changes will take effect in fiscal year 2017 and added .60 FTE to the Traffic Engineering activity and .25 FTE to the Streets System Maintenance activity for a total increase of .85 FTE in the Streets Operations. 309 Service Level Change Summary: No service levels changes are planned. Financial Highlights: The State of Iowa passed a $.10 increase in the gasoline excise tax in March 2015. Due to this tax increase, the Road Use Tax revenue increased 7.47% in fiscal year 2015 and is estimated to increase 8.39% in fiscal year 2016. As a result of this increase, transfers to the Capital Projects fund have increased from $921,954 in fiscal year 2015 to $2,809,188 in fiscal year 2016 and $2,372,000 in fiscal year 2017. Capital outlay has been included in fiscal year 2017 to paint traffic signal poles and to paint light poles for $90,000 and $27,500, respectively. 310 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 3,191 5,265 4,566 3,614 1,510 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Dump Truck Loads of Sweeping Debris FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 274 277 189 339 313 2,192 2,216 1,512 2,712 2,504 Packer Truck Loads of Sweeping Debris FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 33 133 28 30 5 264 1,072 224 240 40 Leaf Vacuum Pickup Season FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 445 672 663 761 575 1,335 2,016 1,989 2,093 1,581 Tons GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing Complete Retro-reflectivity Standards. Continue sign replacements. Signs Replaced Healthy Neighborhoods & Enhanced Communication and Marketing Provide Street Sweeping/Cleaning of Public Streets and Leaf Removal to Residents & Businesses. Efficiently Sweep & Clean Public Streets and Continue Leaf Vacuum Program. Number of Loads Number of Loads Tons Number of Loads Tons 311 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Input Measures: Materials Used 5 Year Average FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Concrete (yards)1,364.65 1,336.25 1,781.50 1,599.75 1,011.00 1,094.75 Asphalt (tons)425.68 450.68 402.37 570.61 411.34 293.38 Rock (tons)343.45 301.94 143.23 432.30 266.99 572.78 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 3,000 3,500 3,300 3,400 2,800 120 160 200 110 122Street Panels – Removal/Replacement Healthy Neighborhoods & Strategic Economic Development Activities Provide Street Maintenance & Repairs. Efficiently Maintain & Repair Public Streets. Workload Measures Potholes Patched 312 City of Iowa City Activity: Road Use Tax Administration (710310)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Road Use Tax 6,508,053$ 6,744,663$ 7,230,663$ 7,837,116$ 7,837,116$ 7,837,116$ Transfers In-Govt Activities 425,659 405,477 390,414 396,370 330,600 330,600 Total Revenues & Transfers In 6,933,712$ 7,150,140$ 7,621,077$ 8,233,486$ 8,167,716$ 8,167,716$ Expenditures: Services 2,406$ 2,095$ 77,691$ 82,172$ 82,786$ 84,442$ Total Expenditures 2,406$ 2,095$ 77,691$ 82,172$ 82,786$ 84,442$ Activity: Sidewalk Inspection (710220)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Building & Devlpmt 26,345$ 22,735$ 49,597$ 22,735$ 35,000$ 35,000$ Miscellaneous Other Misc Revenue - 150 - 150 - - Total Revenues 26,345$ 22,885$ 49,597$ 22,885$ 35,000$ 35,000$ Expenditures: Personnel 9,939$ 9,587$ 13,650$ 16,264$ 16,263$ 16,751$ Services 2,125 2,830 8,317 4,859 8,987 9,167 Supplies 88 331 405 400 419 427 Capital Outlay 33,260 30,905 51,791 60,000 65,000 65,000 Total Expenditures 45,412$ 43,653$ 74,163$ 81,523$ 90,669$ 91,345$ Capital Outlay 2016 2017 Sidewalk And R.O.W. Repairs 60,000$ 65,000$ Total Capital Outlay 60,000$ 65,000$ Activity Summary Activity Summary 313 City of Iowa City Activity: Traffic Engineering (710320)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Revenue -$ -$ 49,339$ -$ -$ -$ Disaster Assistance - - 6,579 - - - Miscellaneous Misc Merchandise 1,535$ 1,625$ -$ 1,625$ -$ -$ Other Misc Revenue 24,321 8,014 42,311 8,014 25,536 25,536 Total Revenues 25,856$ 9,639$ 98,229$ 9,639$ 25,536$ 25,536$ Expenditures: Personnel 572,879$ 553,041$ 568,209$ 485,505$ 490,302$ 505,011$ Services 586,036 14,021 546,045 590,640 579,390 590,978 Supplies 200,891 146,604 180,693 181,245 182,978 186,638 Capital Outlay 126,125 69,300 135,084 220,000 240,000 240,000 Total Expenditures 1,485,931$ 782,966$ 1,430,031$ 1,477,390$ 1,492,670$ 1,522,626$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 0.25 0.50 Supt Streets/Solid Waste 0.15 0.15 0.15 0.15 0.50 Total Personnel 4.15 4.15 4.15 3.90 4.50 Capital Outlay 2016 2017 Painting Equipment 100,000$ -$ Paint traffic signal poles - 90,000 Paint light poles - 27,500 Traffic Signal Equipment 120,000 122,500 Total Capital Outlay 220,000$ 240,000$ Activity Summary 314 City of Iowa City Activity: Streets System Maintenance (710330)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Revenue -$ -$ 11,143$ -$ -$ -$ Disaster Assistance - 3,919 - - - - Other State Grants 17,790 45,138 14,187 - - - Miscellaneous Misc Merchandise 1,644 416 - 416 - - Other Misc Revenue 12,242 27,715 10,053 17,024 8,580 8,580 Other Financial Sources Sale Of Assets - - 1,054 - - - Total Revenues 31,676$ 77,188$ 36,437$ 17,440$ 8,580$ 8,580$ Expenditures: Personnel 1,990,876$ 2,117,865$ 2,061,979$ 2,399,829$ 2,380,586$ 2,452,004$ Services 1,033,871 1,300,058 1,236,890 1,275,067 1,303,132 1,329,195 Supplies 530,155 422,477 665,895 561,242 596,420 608,348 Capital Outlay 2,685 32,883 16,904 42,000 23,500 25,000 Total Expenditures 3,557,587$ 3,873,283$ 3,981,668$ 4,278,138$ 4,303,638$ 4,414,547$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 0.25 0.50 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 25.25 25.50 Capital Outlay 2016 2017 Type III Barricades -$ 7,500$ End Loader Bucket 17,000 - Crack Sealing Broom 5,000 - Traffic Control Signage - 10,000 Electronic Message Board 20,000 - Utility Trailer - 6,000 Total Capital Outlay 42,000$ 23,500$ Activity Summary 315 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: 141 owner-occupied affordable housing units have been constructed and sold. Approximately $6.0 million has been expended for down payment assistance.  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. In the fiscal year 2016 revised budget, the budget has been revised to reflect the City’s application for a flood mitigation buyout grant to purchase and remove six homes in the flood plain. The federal grant share is $1,094,390, the State of Iowa’s share is $145,918, and the City’s share will be $218,879. The City’s share may be in kind or in cash and is shown as a transfer in from the General Fund. The total project is $1,459,187. No grant or project activity is budgeted for fiscal year 2017. 316 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (1,283,445)$ (79,875)$ 63$ (109)$ (109)$ (109)$ Revenues: Intergovernmental Fed Intergovnt Rev -$ -$ -$ 1,094,390$ -$ -$ Other State Grants 3,179,010 833,364 129,659 145,918 - - Sub-Total Revenues 3,179,010 833,364 129,659 1,240,308 - - Transfers In: Misc Transfers In 4,101 - - 218,879 - - Sub-Total Transfers In 4,101 - - 218,879 - - Total Revenues & Transfers In 3,183,111$ 833,364$ 129,659$ 1,459,187$ -$ -$ Expenditures: Community Development Grants: Hazard Mitigation Flood Buyout 5,513$ -$ -$ 1,459,187$ -$ -$ Jumpstart Business Rental Assistance 20,857 10,181 - - - - Non-Hazard Mitigation Grant Buyout 1,436,473 37,437 1,760 - - - Supplemental CDBG - Res. Proj. Delivery 951,984 655,446 19,007 - - - Supplemental CDBG - Residential 6,554 50,362 109,064 - - - Total Expenditures 2,421,381$ 753,426$ 129,831$ 1,459,187$ -$ -$ Fund Balance, June 30 (521,715)$ 63$ (109)$ (109)$ (109)$ (109)$ Change in Accounting Method 441,840 - - - - - Adjusted Fund Balance, June 30 (79,875) 63 (109) (109) (109) (109) Restricted / Committed /Assigned - - - - - - Unassigned Balance (79,875)$ 63$ (109)$ (109)$ (109)$ (109)$ % of Revenues & Transfers In -3%0%0%0%0%0% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Other Shared Revenue (2300) Fund Summary 317 City of Iowa City Activity: Community Development (610200)Fund: Other Shared Revenue (2300) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Fed Intergovnt Rev -$ -$ -$ 1,094,390$ -$ -$ Other State Grants 3,179,010 833,364 129,659 145,918 - - Misc Transfers In 4,101 - - 218,879 - - Total Revenues & Transfers In 3,183,111$ 833,364$ 129,659$ 1,459,187$ -$ -$ Expenditures: Personnel 154,879$ 91,317$ 17,832$ -$ -$ -$ Services 951,412 651,372 111,999 - - - Capital Outlay 1,315,090 10,737 - 1,459,187 - - Total Expenditures 2,421,381$ 753,426$ 129,831$ 1,459,187$ -$ -$ Personnel Services - FTE 2013 2014 2015 2016 2017 Associate Planner 1.60 - - - - Total Personnel 1.60 - - - - Activity Summary 318 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 was converted into an inter-fund energy efficiency reimbursement program. The facilities and funds that received improvements through the grant (Phase I) will be repaying the funds annually based on the expected savings from the improvements. The first year of repayment was fiscal year 2014. 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 $50,278 In fiscal year 2015, as part of the combination of the Community & Economic Development department and the Housing & Inspection Services department, a new Sustainability Services activity was established in the new Neighborhood & Development Services department in the General fund. The energy efficiency revolving loan activity was subsequently moved to the General Fund as part of the Sustainability Services activity for fiscal year 2015, and these loan activities can be found there as part of the fiscal year 2016 and 2017 budgets. 319 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (33,138)$ (23,394)$ 48,924$ -$ -$ -$ Revenues: Intergovernmental Federal Intergovernmental Revenue 36,075$ -$ -$ -$ -$ -$ Miscellaneous Other Misc Revenue 64,176 72,318 1,168 - - - Total Revenues 100,251$ 72,318$ 1,168$ -$ -$ -$ Expenditures: Environmental Coordinator 22,634$ -$ -$ -$ -$ -$ Municipal Energy Conservation 67,873 - - - - - Sub-Total Expenditures 90,507 - - - - - Transfers Out: Misc Transfers Out - - 50,092 - - - Sub-Total Transfers Out - - 50,092 - - - Total Expenditures & Transfers Out 90,507$ -$ 50,092$ -$ -$ -$ Fund Balance, June 30 (23,394)$ 48,924$ -$ -$ -$ -$ Adjustments to Cash/Non-Cash Asset/Liab - - - - - - Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 (23,394) 48,924 - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (23,394)$ 48,924$ -$ -$ -$ -$ % of Revenues -23%68%0%0%0%0% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Energy Efficiency & Conservation Block Grant (2310) Fund Summary 320 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 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev 36,075$ -$ -$ -$ -$ -$ Miscellaneous Other Misc Revenue 64,176 72,318 1,168 - - - Total Revenues 100,251$ 72,318$ 1,168$ -$ -$ -$ Expenditures: Personnel 20,463$ -$ -$ -$ -$ -$ Services 6,010 - - - - - Supplies 112 - - - - - Capital Outlay 63,922 - - - - - Total Expenditures 90,507$ -$ -$ -$ -$ -$ Activity Summary 321 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 $1.25 million through the State of Iowa I-JOBS program. The first ‘round’ of the UniverCity program (using I-JOBS funds) renovated 26 homes. The program celebrated the sale of its 50th home in the fall of 2015. The fiscal year 2013 budget included funding for four homes. The program was expanded in fiscal year 2014 with funds for 12 homes (included two funded through the Housing Authority) and was continued with 10 additional homes in fiscal year 2015. For fiscal year 2016, the number of homes to be converted was reduced to two. The fiscal year 2017 budget includes funding for four homes. In fiscal year 2013, the activity for this program was moved to the Community Development activity in the Neighborhood Services division of the Neighborhood and Development Services department in the General Fund. 322 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (342,856)$ (2,645)$ -$ -$ -$ -$ Revenues: Miscellaneous Contrib & Donations (41,750)$ -$ -$ -$ -$ -$ Other Misc Revenue 844 - - - - - Other Financial Sources Loans 270,538 - - - - - Sale Of Assets 1,054,403 - - - - - Sub-Total Revenues 1,284,035 - - - - - Transfers In: Misc Transfers In 8,657 2,098 - - - - Sub-Total Transfers In 8,657 2,098 - - - - Total Revenues & Transfers In 1,292,692$ 2,098$ -$ -$ -$ -$ Expenditures: Univercity Neighborhood Partnership 950,383$ (547)$ -$ -$ -$ -$ Total Expenditures 950,383$ (547)$ -$ -$ -$ -$ Fund Balance, June 30 (547)$ -$ -$ -$ -$ -$ Change in Accounting Method (2,098) - - - - - Adjusted Fund Balance, June 30 (2,645) - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (2,645)$ -$ -$ -$ -$ -$ % of Revenues & Transfers In 0%0%0%0%0%0% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City UniverCity Neighborhood Partnership (2315) Fund Summary 323 City of Iowa City Activity: Community Development (610200)Fund: UniverCity Neighborhood Partnership (2315) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Miscellaneous Contrib & Donations (41,750)$ -$ -$ -$ -$ -$ Other Misc Revenue 844 - - - - - Other Financial Sources Loans 270,538 - - - - - Sale Of Assets 1,054,403 - - - - - Misc Transfers In 8,657 - - - - - Total Revenues & Transfers In 1,292,692$ -$ -$ -$ -$ -$ Expenditures: Personnel 8,854$ -$ -$ -$ -$ -$ Services 35,967 (547) - - - - Supplies 24 - - - - - Other Financial Uses 905,538 - - - - - Total Expenditures 950,383$ (547)$ -$ -$ -$ -$ Personnel Services - FTE 2013 2014 2015 2016 2017 Housing Rehab Specialist 0.20 - - - - Total Personnel 0.20 - - - - Activity Summary 324 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. Revised revenues and transfers-in for fiscal year 2016 are expected to be lower by 4.3% from fiscal year 2015 due to estimated lower contributions from members. Budgeted revenues and transfers-in in fiscal year 2017 are 3.9% lower than the revised fiscal year 2016 estimate due to a projected decrease in miscellaneous revenues and grant funding. Fund balance in the MPO fund has increased steadily since fiscal year 2013 from $130,144 to $308,994. The fund balance as a percentage of revenues and transfers in has increased from 20% in fiscal year 2013 to 51% in fiscal year 2017. 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 $11,561 primarily represents wages and accounts payable at year-end. 325 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 140,937$ 130,144$ 170,860$ 292,006$ 315,996$ 308,994$ Revenues: Intergovernmental Local 28E Agreements 121,772$ 119,462$ 120,045$ 99,281$ 120,045$ 123,370$ Other State Grants 175,000 235,061 199,324 215,249 199,324 204,845 Miscellaneous Other Misc Revenue 20,627 17,231 2,399 17,231 - - Sub-Total Revenues 317,399 371,754 321,768 331,761 319,369 328,216 Transfers In: Transfer-In from General Fund and RUT 327,286 343,297 340,979 302,554 290,358 298,401 Sub-Total Transfers In 327,286 343,297 340,979 302,554 290,358 298,401 Total Revenues & Transfers In 644,685$ 715,051$ 662,747$ 634,315$ 609,727$ 626,616$ Expenditures: Metro Planning Org of Johnson County 643,917$ 674,335$ 541,601$ 610,325$ 616,729$ 633,797$ Total Expenditures 643,917$ 674,335$ 541,601$ 610,325$ 616,729$ 633,797$ Fund Balance, June 30 141,705$ 170,860$ 292,006$ 315,996$ 308,994$ 301,813$ Change in Accounting Method (11,561) - - - - - Adjusted Fund Balance, June 30 130,144 170,860 292,006 315,996 308,994 301,813 Restricted / Committed /Assigned - - - - - - Unassigned Balance 130,144$ 170,860$ 292,006$ 315,996$ 308,994$ 301,813$ % of Revenues and Transfers In 20%24%44%50%51%48% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Metro Planning Organization of Johnson County (2350) Fund Summary 326 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 serves the Iowa City Urbanized Area, which includes Iowa City, Coralville, North Liberty, Tiffin, University Heights, and the University of Iowa. The MPO coordinates planning efforts for all of Johnson County in: transportation planning, data collection and analysis, and assistance to small communities. Member agencies outside of the Iowa City Urbanized Area include Johnson County, Hills, Lone Tree, Oxford, Shueyville, Solon, and Swisher. 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. HIGHLIGHTS Recent Accomplishments:  Completion of the fiscal year 2015 MPOJC Transportation Planning Work Program & adoption of the fiscal year 2016 Work Program Completion of an Update to the 2007 Affordable Housing Market Analysis for the Iowa City Metro Area 327 Acceptance of the fiscal year 2015 update to the MPOJC Passenger Transportation Plan Completion of University of Iowa Cambus & City of Coralville Transit FTA Triennial Reviews – planning and reporting  Allocation of MPOJC Surface Transportation Program and Transportation Alternative Program funds through a competitive grant process Upcoming Challenges:  Revising the MPOJC Long Range Transportation Plan – to be completed in May 2017 Updating the MPOJC Metro Area Bike Master Plan  Completion of the year-end National Transit Database Annual Reports for Iowa City and Coralville Transit and University of Iowa Cambus system Staffing: FY2015 FY2016 FY2017 Total FTE’s 5.60 4.70 4.70 Staffing Level Change Summary: There are no staffing changes for fiscal year 2017. Service Level Change Summary: There are no service level changes for fiscal year 2017. Financial Highlights: The fiscal year 2017 budget shows an increase for software appropriations as new versions of the traffic modeling and data collection software are required. Similarly, we are now funding part of the City’s geographic information system (GIS) software which adds an annual software appropriation. The MPO also intends to replace 3-4 traffic counters annually – which has been the practice for some time. This allows us to replace equipment that is malfunctioning. Nearly all of the MPO work requires traffic data collection and the equipment is abused as a result. Traffic counters are approximately $1,400 each. 328 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Transportation Improvement Program   Transportation Planning Work Program  Long Range Transportation Plan (required every 5 yrs.) Passenger Transportation Plan  GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods, A Strong Urban Core, Strategic Economic Development Activities, A Solid Financial Foundation, & Enhanced Communication and Marketing 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, and coordination with other local governments and the University of Iowa. 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. 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 FY 2015 329 Peak-hour intersection counts 88 71 90 87 96 Traffic volume, intersection & speed counts 24 22 17 20 34 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. FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 49 53 53 44 64 Traffic Counts: The MPO/Transportation Planning Division conducts a traffic count program to 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 FY 2015 $50,000 DNR Low Head Dam grant $283,027 RISE Grant - Northgate Dr. extension *Includes all planning and legal documents, grant preparation and administration, and IDOT/FTA reporting $152,000 Iowa Great Places Grant $50,000 Iowa DNR Grant for Iowa River Dam Safety $500,000 Traffic Safety Grant for Mormon Trek 4-3 lane conversion $60,000 for Urban Waters Grant $500,000 Traffic Safety Grant for 1st Ave 4-3 lane $200,000 REAP grant for Trueblood Park $441,000 State Trails Grant – Dubuque Street Ped. Bridge $1,900,000 RISE Grant for Moss Ridge Road $200,000 Traffic Safety Grant for Burlington St/Clinton St $930,000 MPO/STP funds for IWV Road Improvments $200,000 REAP grant for Iowa River Trail $50,000 US EPA Grant for Riverfront Crossings Park $500,000 MPO/TAP funds for Hwy 1 Trail construction $1,218,202 Federal Transit Grant for Iowa City Transit* $1,262,652 Federal Transit Grant for Iowa City Transit* $1,211,970 Federal Transit Grant for Iowa City Transit* $1,400,381 Federal Transit Grant for Iowa City Transit* $1,439,334 Federal Transit Grant for Iowa City Transit* $1,200,000 RECAT grant for Trueblood Park $2,400,000 MPO/STP funds for First Ave Grade Separation $6,000,000 MPO/STP funds for Gateway Project (multiple years) $500,000 Traffic Safety Grant for Burlington St Median $2,240,660 MPO/STP funds for American Legion Road Reconstruction Iowa City’s Capital Improvements Program priorities. FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Grant Awards Received for Iowa City: Grant awards are pursued to help fund and achieve 330 Trip Generation Study 1 0 0 2 2 Speed Study 2 1 1 3 2 Traffic Calming Study 1 4 1 0 2 Signal Warrant Study 1 3 4 3 7 All-Way Stop Study 2 1 7 3 3 Bike and Ped. Study 2 2 2 5 3 Corridor Study 4 2 4 4 3 Neighborhood Study 2 1 0 2 0 Formal Studies: Formal studies include reports and evaluations for which significant documentation is required due to policy and/or funding decisions being made based on the information. Formal studies include significant staff time due to data collection, analysis, report preparation, and (depending on the study) public involvement. Formal studies differ from ‘work orders’ in that a formal report is published. In Iowa City FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 331 City of Iowa City Activity: Metro Planning Org of Jo Co (610810)Fund: Metro Planning Org Of Johnson Cnty (2350) Division: Metro Planning Org of Jo Co (610810)Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Local 28E Agreements 121,772$ 119,462$ 120,045$ 99,281$ 120,045$ 123,370$ Other State Grants 175,000 235,061 199,324 215,249 199,324 204,845 Miscellaneous Other Misc Revenue 20,627 17,231 2,399 17,231 - - Transfer-In from General Fund and RUT 327,286 343,297 340,979 302,554 290,358 298,401 Total Revenues & Transfers In 644,685$ 715,051$ 662,747$ 634,315$ 609,727$ 626,616$ Expenditures: Personnel 533,160$ 555,415$ 421,006$ 474,113$ 473,348$ 487,548$ Services 98,997 108,797 101,402 127,575 125,570 128,081 Supplies 11,760 10,123 19,193 8,637 17,811 18,167 Total Expenditures 643,917$ 674,335$ 541,601$ 610,325$ 616,729$ 633,797$ Personnel Services - FTE 2013 2014 2015 2016 2017 Administrative Secretary 0.20 0.20 0.20 0.20 0.20 Associate Planner 4.00 4.00 4.00 3.50 3.50 Engineering Technician *0.40 0.40 0.40 - - MPO Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.60 5.60 5.60 4.70 4.70 * Position to be eliminated on 12-31-15 Activity Summary 332 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 thirty percent (30%) of total fund revenues. The fund’s cash balances versus revenues since fiscal year 2013 are as follows: FY2013 FY2014 FY2015 FY2016 FY2017 Actual Actual Actual Revised Budget Revenues 9,689,814$ 9,809,865$ 9,782,477$ 10,520,961$ 11,144,971$ Fund Balance 1,791,164$ 1,713,207$ 1,592,570$ 1,632,725$ 2,138,800$ Percentage 18.49% 17.46% 16.28% 15.52% 19.19% 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 2016 was $3.11277 per $1,000 of valuation. For fiscal year 2017, this levy will remain unchanged at $3.11277 per $1,000 of valuation. 333 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 1,773,124$ 1,791,164$ 1,713,207$ 1,592,570$ 1,632,725$ 2,138,800$ Revenues: Property Taxes 9,263,545$ 9,357,793$ 9,068,802$ 9,652,480$ 10,382,114$ 10,382,114$ Other City Taxes 163,781 159,183 162,998 157,935 153,556 153,556 Intergovernmental Property Tax Credits - - 183,244 383,367 294,301 294,301 State 28E Agreements 256,655 281,548 315,605 327,179 315,000 315,000 Miscellaneous Other Misc Revenue 5,833 11,341 51,828 - - - Total Revenues 9,689,814$ 9,809,865$ 9,782,477$ 10,520,961$ 11,144,971$ 11,144,971$ Expenditures: General Government Employee Benefits 353,125$ 359,450$ 378,170$ 407,313$ 384,805$ 393,048$ Public Safety Employee Benefits 263,477 354,640 598,436 684,226 828,060 844,621 Sub-Total Expenditures 616,602 714,090 976,606 1,091,539 1,212,865 1,237,670 Transfers Out: Empl Benefits Levy to Gen Fund & RUT 9,130,917 9,173,732 8,926,508 9,389,267 9,426,031 9,426,031 Sub-Total Transfers Out 9,130,917 9,173,732 8,926,508 9,389,267 9,426,031 9,426,031 Total Expenditures & Transfers Out 9,747,519$ 9,887,822$ 9,903,114$ 10,480,806$ 10,638,896$ 10,663,701$ Fund Balance, June 30 1,715,419$ 1,713,207$ 1,592,570$ 1,632,725$ 2,138,800$ 2,620,070$ Change in Accounting Method 75,745 - - - - - Adjusted Fund Balance, June 30 1,791,164 1,713,207 1,592,570 1,632,725 2,138,800 2,620,070 Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,791,164$ 1,713,207$ 1,592,570$ 1,632,725$ 2,138,800$ 2,620,070$ % of Revenues 18%17%16%16%19%24% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Employee Benefits (2400) Fund Summary 334 Activity: General Government Employee Benefits (310640)Fund: Employee Benefits (2400) Division: Finance Administration Department: Finance 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes 9,263,545$ 9,357,793$ 9,068,802$ 9,652,480$ 10,382,114$ 10,382,114$ Other City Taxes 163,781 159,183 162,998 157,935 153,556 153,556 Intergovernmental Property Tax Credits - - 183,244 383,367 294,301 294,301 Total Revenues 9,427,326$ 9,516,976$ 9,415,044$ 10,193,782$ 10,829,971$ 10,829,971$ Expenditures: Personnel 50,905$ 49,554$ 51,466$ 52,828$ 54,732$ 56,374$ Services 302,220 309,896 326,704 354,485 330,073 336,674 Total Expenditures 353,125$ 359,450$ 378,170$ 407,313$ 384,805$ 393,048$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental State 28E Agreements 256,655$ 281,548$ 315,605$ 327,179$ 315,000$ 315,000$ Miscellaneous Other Misc Revenue 5,833 11,341 51,828 - - - Total Revenues 262,488$ 292,889$ 367,433$ 327,179$ 315,000$ 315,000$ Expenditures: Services 263,477$ 354,640$ 598,436$ 684,226$ 828,060$ 844,621$ Total Expenditures 263,477$ 354,640$ 598,436$ 684,226$ 828,060$ 844,621$ Activity Summary Activity Summary 335 AFFORDABLE HOUSING FUND The Affordable Housing fund is a new fund created during fiscal year 2016. The fund accounts for developer fees and contributions towards the development of affordable housing throughout the City. During 2014, the City issued a Request for Proposals for the development of a parcel of land that the City owns at the corner of Court and Linn Streets, which is also the former site of St. Patrick Catholic Church. In the summer of 2015, C.A. Ventures was selected as the developer for this property. As part of the development of this property, C.A. Ventures has agreed to a purchase price of $5.5 million. The proceeds from this sale are accounted for in the Parking Fund. The developer has committed to constructing a project totaling $74 million that will include 2 towers containing 20,000 square feet of office space, 320 residential units, a 152 room hotel, and retail space. The developer has also agreed to lease 32 one- bedroom units (10% of the total number of units) to qualified households with incomes at or below 80% of the Area Median Income and to make a contribution of $1,000,000 to the City’s Affordable Housing Fund. In fiscal year 2017, the City has budgeted a transfer out of $1,000,000 to the Capital Projects fund for an affordable housing project. Revenue: Revenue is revised in fiscal year 2016 to be $1,000,000 from a developer contribution. No revenue is projected at this time for fiscal year 2017. Fund Balance: The fiscal year 2016 revised fund balance is $1,000,000. In fiscal year 2017, the ending fund balance is projected to be $0. 336 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 -$ -$ -$ -$ 1,000,000$ -$ Revenues: Charges for Fees & Services Building & Development -$ -$ -$ 1,000,000$ -$ -$ Total Revenues -$ -$ -$ 1,000,000$ -$ -$ Transfers Out: Capital Projects Fund -$ -$ -$ -$ 1,000,000$ -$ Total Transfers Out -$ -$ -$ -$ 1,000,000$ -$ Fund Balance, June 30 -$ -$ -$ 1,000,000$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ 1,000,000$ -$ -$ % of Revenues 0%0%0%100%0%0% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Affordable Housing (2500) Fund Summary 337 City of Iowa City Activity: Affordable Housing (490190)Fund: Affordable Housing (2500) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges for Fees & Services Building & Development -$ -$ -$ 1,000,000$ -$ -$ Total Revenues -$ -$ -$ 1,000,000$ -$ -$ Activity Summary 338 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, 2016 will be $138,897. 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 $74,000 in fiscal year 2017, an increase of 5.5% from the estimated fiscal year 2016 estimate. Fund Balance: The fiscal year 2017 ending fund balance is projected at $144,180. Cash balance will be allowed to increase until reaching $210,784. This is the amount of a lump sum payment which is due in fiscal year 2025 as part of the original financing for this project. 339 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 71,515$ 71,949$ 91,406$ 105,146$ 127,059$ 144,180$ Revenues: Use Of Money And Property Rents 60,559$ 70,119$ 73,697$ 70,119$ 74,000$ 75,480$ Total Revenues 60,559$ 70,119$ 73,697$ 70,119$ 74,000$ 75,480$ Expenditures: Housing Authority Property Management 55,036$ 50,662$ 59,957$ 48,206$ 56,879$ 58,669$ Total Expenditures 55,036$ 50,662$ 59,957$ 48,206$ 56,879$ 58,669$ Fund Balance, June 30 77,038$ 91,406$ 105,146$ 127,059$ 144,180$ 160,991$ Change in Accounting Method (5,089) - - - - - Adjusted Fund Balance, June 30 71,949 91,406 105,146 127,059 144,180 160,991 Restricted / Committed /Assigned - - - - - - Unassigned Balance 71,949$ 91,406$ 105,146$ 127,059$ 144,180$ 160,991$ % of Revenues 119%180%175%264%253%274% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Peninsula Apartments (2510) Fund Summary 340 City of Iowa City Activity: Peninsula Apartments (490192)Fund: Peninsula Apartments (2510) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 60,559$ 70,119$ 73,697$ 70,119$ 74,000$ 75,480$ Total Revenues 60,559$ 70,119$ 73,697$ 70,119$ 74,000$ 75,480$ Expenditures: Services 43,571$ 38,781$ 47,645$ 35,447$ 43,657$ 44,967$ Other Financial Uses 11,465 11,881 12,312 12,759 13,222 13,702 Total Expenditures 55,036$ 50,662$ 59,957$ 48,206$ 56,879$ 58,669$ Activity Summary 341 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 12/1/15 Estimated TIF Receipts FY16 Estimated TIF Receipts FY17 Estimated TIF Debt 6/30/2017 2603 - City-University I 4,209,356$ 10,402,313$ 496,283$ 805,965$ 13,309,421$ 2604 - Sycamore & 1st Ave 2,683,628 5,874 373,676 388,586 1,927,240 2607 - Scott 6 Industrial 1,682,660 5,157 - 750,000 937,817 2608 - Heinz Road 170,323 - 42,823 42,500 85,000 2613 - Moss Green Village * 2,161,102 - - - 2,161,102 2614 - Towncrest Area 2,199,500 - 86,459 144,992 1,968,049 2615 - Riverside Drive 21,143 1,954,785 20,885 144,910 1,810,133 Total 13,127,712$ 12,368,129$ 1,020,126$ 2,276,953$ 22,198,762$ * Has not been certified yet 342 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (75,855)$ 2,129$ 19,664$ 835$ 236,071$ 460,477$ Revenues: TIF Revenues 376,192$ 434,670$ 640,244$ 1,020,126$ 2,276,953$ 2,164,517$ Use Of Money And Property Interest Revenues 287 - - - - - Other Financing Sources Sale of Assets 31,795 - - - - - Sub-Total Revenues 408,274 434,670 640,244 1,020,126 2,276,953 2,164,517 Transfers In: Transfers In 36,150 113 - - - - Sub-Total Transfers In 36,150 113 - - - - Total Revenues & Transfers In 444,424$ 434,783$ 640,244$ 1,020,126$ 2,276,953$ 2,164,517$ Expenditures By Urban Renewal Area: Highway 6 Industrial Park -$ 1,604$ -$ -$ -$ -$ City-University I 6,050 - - - - - Sycamore & 1st Ave - - - - - 250,000 Northgate Corporate Park - 8,496 - - - - Scott 6 Industrial 1,048 - 5,079 - - - Heinz Road - 135,361 13,591 42,500 42,500 42,500 Moss Green Village - (142) - - - - Sub-Total Expenditures 7,098 145,319 18,670 42,500 42,500 292,500 Transfers Out: TIF Debt Transfers Out 94,612 271,929 640,403 742,390 2,010,047 1,847,189 Sub-Total Transfers Out 94,612 271,929 640,403 742,390 2,010,047 1,847,189 Total Expenditures & Transfers Out 101,710$ 417,248$ 659,073$ 784,890$ 2,052,547$ 2,139,689$ Fund Balance, June 30 266,859$ 19,664$ 835$ 236,071$ 460,477$ 485,305$ Change in Accounting Method (264,730) - - - - - Adjusted Fund Balance, June 30 2,129 19,664 835 236,071 460,477 485,305 Restricted / Committed /Assigned - - - 235,236 459,642 484,470 Unassigned Balance 2,129$ 19,664$ 835$ 835$ 835$ 835$ % of Revenues & Transfers In 0%5%0%0%0%0% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Tax Increment Financing (2601 - 2615) Fund Summary 343 City of Iowa City 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 18,442$ 1,604$ -$ -$ -$ -$ Revenues: TIF Revenues 106,165$ -$ -$ -$ -$ -$ Use Of Money And Property Interest Revenues 141 - - - - - Total Revenues 106,306$ -$ -$ -$ -$ -$ Expenditures: TIF Administration -$ 1,604$ -$ -$ -$ -$ Total Expenditures -$ 1,604$ -$ -$ -$ -$ Fund Balance, June 30 124,748$ -$ -$ -$ -$ -$ Change in Accounting Method (123,144) - - - - - Adjusted Fund Balance, June 30 1,604 - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,604$ -$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (180,237)$ (26,214)$ 1,102$ 391$ 391$ 391$ Revenues: TIF Revenues 128,072$ 290,263$ 501,628$ 496,283$ 805,965$ 793,693$ Use Of Money And Property Interest Revenues (284) - - - - - Other Financing Sources Sale of Fixed Assets 31,795 - - - - - Total Revenues 159,583$ 290,263$ 501,628$ 496,283$ 805,965$ 793,693$ Expenditures: TIF Administration 6,050$ -$ -$ -$ -$ -$ Transfers Out: TIF Debt Transfers Out - 262,947 502,339 496,283 805,965 793,693 Total Expenditures & Transfers Out 6,050$ 262,947$ 502,339$ 496,283$ 805,965$ 793,693$ Fund Balance, June 30 (26,704)$ 1,102$ 391$ 391$ 391$ 391$ Change in Accounting Method 490 - - - - - Adjusted Fund Balance, June 30 (26,214) 1,102 391 391 391 391 Restricted / Committed /Assigned - - - - - - Unassigned Balance (26,214)$ 1,102$ 391$ 391$ 391$ 391$ *Fund Balance is Cash Balance for July 1, 2013 Highway 6 Industrial Park (2601) Fund Summary City-University Project I (2603) Fund Summary 344 City of Iowa City 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 94,382$ -$ -$ 256$ 235,492$ 459,898$ Revenues: TIF Revenues 22$ -$ 77,777$ 373,676$ 388,586$ 433,332$ Use Of Money And Property Interest Revenues 208 - - - - - Total Revenues 230$ -$ 77,777$ 373,676$ 388,586$ 433,332$ Expenditures: TIF Rebate -$ -$ -$ -$ -$ 250,000$ Transfers Out: TIF Debt Transfers Out 94,612 - 77,521 138,440 164,180 158,504 Total Expenditures & Transfers Out 94,612$ -$ 77,521$ 138,440$ 164,180$ 408,504$ Fund Balance, June 30 -$ -$ 256$ 235,492$ 459,898$ 484,726$ Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 - - 256 235,492 459,898 484,726 Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ 256$ 235,492$ 459,898$ 484,726$ *Fund Balance is Cash Balance for July 1, 2013 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 8,473$ 8,496$ -$ -$ -$ -$ Revenues: Use Of Money And Property Interest Revenues 23$ -$ -$ -$ -$ -$ Total Revenues 23$ -$ -$ -$ -$ -$ Expenditures: TIF Administration -$ 8,496$ -$ -$ -$ Total Expenditures -$ 8,496$ -$ -$ -$ -$ Fund Balance, June 30 8,496$ -$ -$ -$ -$ -$ Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 8,496 - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 8,496$ -$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 Sycamore & 1st Avenue (2604) Fund Summary Northgate Corporate Park (2606) Fund Summary 345 City of Iowa City 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 6,111$ 5,079$ 5,079$ -$ -$ -$ Revenues: TIF Revenues -$ -$ -$ -$ 750,000$ 750,000$ Use Of Money And Property Interest Revenues 16 - - - - - Total Revenues 16$ -$ -$ -$ 750,000$ 750,000$ Expenditures: TIF Administration 1,048$ -$ 5,079$ -$ -$ -$ Transfers Out: TIF Debt Transfers Out - - - - 750,000 750,000 Total Expenditures & Transfers Out 1,048$ -$ 5,079$ -$ 750,000$ 750,000$ Fund Balance, June 30 5,079$ 5,079$ -$ -$ -$ -$ Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 5,079 5,079 - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 5,079$ 5,079$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 13,409$ 13,591$ 13,591$ -$ -$ -$ Revenues: TIF Revenues 141,933$ 135,361$ -$ 42,823$ 42,500$ 42,500$ Use Of Money And Property Interest Revenues 183 - - - - - Total Revenues 142,116$ 135,361$ -$ 42,823$ 42,500$ 42,500$ Expenditures: TIF Rebate -$ 135,361$ 13,591$ 42,500$ 42,500$ 42,500$ Transfers Out: TIF Debt Transfers Out - - - 323 - - Total Expenditures & Transfers Out -$ 135,361$ 13,591$ 42,823$ 42,500$ 42,500$ Fund Balance, June 30 155,525$ 13,591$ -$ -$ -$ -$ Change in Accounting Method (141,934) - - - - - Adjusted Fund Balance, June 30 13,591 13,591 - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 13,591$ 13,591$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 Scott 6 Industrial (2607) Fund Summary Heinz Road (2608) Fund Summary 346 City of Iowa City 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (113)$ (113)$ -$ -$ -$ -$ Transfers In: Transfers In -$ 113$ -$ -$ -$ -$ Total Transfers In -$ 113$ -$ -$ -$ -$ Expenditures TIF Administration -$ -$ -$ -$ -$ -$ Total Expenditures -$ -$ -$ -$ -$ -$ Fund Balance, June 30 (113)$ -$ -$ -$ -$ -$ Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 (113) - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (113)$ -$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (36,150)$ (142)$ -$ -$ -$ -$ Transfers In: Transfers In 36,150 - - - - - Total Transfers In 36,150$ -$ -$ -$ -$ -$ Expenditures: TIF Administration -$ (142)$ -$ -$ -$ -$ Total Expenditures -$ (142)$ -$ -$ -$ -$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Change in Accounting Method (142) - - - - - Adjusted Fund Balance, June 30 (142) - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (142)$ -$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 Lower Muscatine Road (2611) Fund Summary Moss Green Village (2613) Fund Summary 347 City of Iowa City 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (64)$ (64)$ -$ 188$ 188$ 188$ Revenues: TIF Revenues -$ 9,046$ 40,105$ 86,459$ 144,992$ 144,992$ Total Revenues -$ 9,046$ 40,105$ 86,459$ 144,992$ 144,992$ Transfers Out: TIF Debt Transfers Out -$ 8,982$ 39,917$ 86,459$ 144,992$ 144,992$ Total Transfers Out -$ 8,982$ 39,917$ 86,459$ 144,992$ 144,992$ Fund Balance, June 30 (64)$ -$ 188$ 188$ 188$ 188$ Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 (64) - 188 188 188 188 Restricted / Committed /Assigned - - - - - - Unassigned Balance (64)$ -$ 188$ 188$ 188$ 188$ *Fund Balance is Cash Balance for July 1, 2013 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 (108)$ (108)$ (108)$ -$ -$ -$ Revenues: TIF Revenues -$ -$ 20,734$ 20,885$ 144,910$ -$ Total Revenues -$ -$ 20,734$ 20,885$ 144,910$ -$ Transfers Out: TIF Debt Transfers Out - - 20,626 20,885 144,910 - Total Transfers Out -$ -$ 20,626$ 20,885$ 144,910$ -$ Fund Balance, June 30 (108)$ (108)$ -$ -$ -$ -$ Change in Accounting Method - - - - - - Adjusted Fund Balance, June 30 (108) (108) - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance (108)$ (108)$ -$ -$ -$ -$ *Fund Balance is Cash Balance for July 1, 2013 Fund Summary Riverside Drive (2615) Fund Summary Towncrest Area (2614) 348 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 (SSMID) as allowed under Iowa property tax code in downtown Iowa City. The City levies a property tax at a maximum rate 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 from the University of Iowa. The SSMID was renewed for a ten year period starting on July 1, 2016 and ending on June 30, 2026. The maximum rate was approved to increase to $2.50 per $1,000 of taxable value on July 1, 2021. 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. SSMID payments to ICDD in fiscal year 2015 totaled $296,141. The estimated payments in fiscal year 2016 total $294,092, and the budgeted collections in fiscal year 2017 are $321,151 including the State backfill for commercial property taxes. Fiscal year 2017 payouts are projected to increase by 9.2% over fiscal year 2016. This is due to increased property valuations in the district and a slight expansion of the district to include more properties in the area. 349 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 -$ 1,590$ -$ -$ -$ -$ Revenues: Property Taxes 277,672$ 275,805$ 280,790$ 264,683$ 289,036$ 289,036$ Intergovernmental Property Tax Credits - - 15,351 29,409 32,115 32,115 Total Revenues 277,672$ 275,805$ 296,141$ 294,092$ 321,151$ 321,151$ Expenditures: SSMID 277,672$ 277,395$ 296,141$ 294,092$ 321,151$ 321,151$ Total Expenditures 277,672$ 277,395$ 296,141$ 294,092$ 321,151$ 321,151$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Change in Accounting Method 1,590 - - - - - Adjusted Fund Balance, June 30 1,590 - - - - - Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,590$ -$ -$ -$ -$ -$ % of Revenues 1%0%0%0%0%0% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City SSMID-Downtown District (2820) Fund Summary 350 Activity: Community Development Fund: SSMID-Downtown District (2820) Division: Neighborhood Services Department: Neighborhood and Development Services 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes 277,672$ 275,805$ 280,790$ 264,683$ 289,036$ 289,036$ Intergovernmental Property Tax Credits - - 15,351 29,409 32,115 32,115 Total Revenues 277,672$ 275,805$ 296,141$ 294,092$ 321,151$ 321,151$ Expenditures: Services 277,672$ 277,395$ 296,141$ 294,092$ 321,151$ 321,151$ Total Expenditures 277,672$ 277,395$ 296,141$ 294,092$ 321,151$ 321,151$ Activity Summary 351 352 DEBT SERVICE FUND Fund Summary Debt Schedules F Y 2 0 1 7 354 DEBT SERVICE FUND This fund accounts for annual principal and interest payments due on the City’s general obligation and tax increment revenue bonded debt. Funding is provided by the debt service property tax levy, tax increment financing, 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 fiscal year 2017 is $3.83 per $1,000 in valuation – this is a reduction of $.10 per $1,000 from the fiscal year 2016 levy. Future general obligation bond issues are estimated at $9.67 million in 2016, $14.45 million in 2017, and $13.72 million in 2018 including 2% for bond issuance costs. Annual principal and interest payments (not including estimated annual payments for the 2016 proposed bond issue) as of June 30, 2016 are projected to be as follows: Fiscal Year Principal Interest Total 2017 9,705,000 1,225,254 10,930,254 48,470,000 2018 8,600,000 997,976 9,597,976 38,765,000 2019 7,225,000 769,866 7,994,866 30,165,000 2020 6,640,000 576,179 7,216,179 22,940,000 2021 5,360,000 397,174 5,757,174 16,300,000 2022 3,780,000 256,175 4,036,175 10,940,000 2023 2,850,000 177,195 3,027,195 7,160,000 2024 2,030,000 114,295 2,144,295 4,310,000 2025 1,035,000 67,345 1,102,345 2,280,000 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, 2016 48,470,000 4,773,634 53,243,634 Annual Payments Principal Outstanding Beginning of Fiscal Year 355 City’s Debt Policies There are currently three benchmarks used by the City of Iowa City to evaluate its financial position concerning its debt: 1) the 5% statutory debt limit, 2) the internal restriction on the debt service levy of 30% of the City’s total levy, and 3) the level of outstanding general obligation and tax increment revenue bonded debt against the City’s total assessed valuation. These three benchmarks are included in the new Debt Management policy that the City Council adopted in October 2015. Statutory limitations which govern the issuance of debt in Iowa include Article XI Section 3 of the state constitution, entitled “Indebtedness of Political or Municipal Corporations.” Language in this section restricts the level of indebtedness for Iowa municipalities to five percent (5%) of “the value of …taxable property within such county or corporation.” This is commonly referred to as the “debt ceiling or debt limit.” The graph below compares Iowa City’s outstanding general obligation (G.O.) and tax increment financing revenue debt with the statutory debt limit. Total valuations for Iowa City for fiscal year 2017 are approximately $5.35 billion. The debt limit, or five percent (5%) of this amount, is about $267.6 million. Outstanding G.O. debt at June 30, 2017, is estimated to be $58.96 million, which is 22.0% of the debt limit and 1.10% of total valuations. The City’s general obligation and tax increment revenue bonded debt versus the State imposed legal debt limit has been on a declining trend since fiscal year 2011. * FY16, FY17, and FY18 figures are estimates 0 50 100 150 200 250 300 Millions of Dollars ($) Bonded Debt Outstanding Versus Legal Debt Limit Debt Limit Outstanding Debt at June 30 356 This City’s Debt Management policy, which limits its ability to levy taxes for repayment of debt, states that 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 fiscal year 2010 through fiscal year 2018. Fiscal years 2017 & 2018 are based on estimated financing requirements for the City’s five-year capital improvement program. The City’s debt service levy rate for fiscal year 2017 is $3.83 per $1,000 of value while the City’s total property tax levy rate is $16.583 per $1,000 of value. The debt service levy rate is projected to decrease another $.10 in fiscal year 2018. Also, as part of the Debt Management policy, the City Council set a goal to reduce its outstanding general obligation and tax increment revenue bonded debt as a percentage of its total assessed property valuations to .75%. The following chart is trend of that comparison for fiscal years 2010 through 2018. 23.6% 25.0% 26.1% 25.7% 24.0% 24.7% 23.6% 23.1% 22.6% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% FY10 FY11 FY12 FY13 FY14 FY15 FY16 *FY17 *FY18Percentage of Total Levy 1.71% 1.81% 1.67% 1.33% 1.44% 1.28% 1.17% 1.10% 1.14% 0.00% 0.20% 0.40% 0.60% 0.80% 1.00% 1.20% 1.40% 1.60% 1.80% 2.00% FY10 FY11 FY12 FY13 FY14 FY15 *FY16 *FY17 *FY18Perecntage of Assessed Valuations 357 Bond Rating The City obtains its General Obligation bond rating from Moody’s Investors Service each time a new bond is issued. The City’s current bond rating is Aaa. Maintaining the City’s Aaa bond is a strategic priority for the City. Fund Balance The estimated ending fund balance in the Debt Service fund for fiscal year 2015 is $6,444,718. This is a decline of $2,423,335 or 27.33% 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 $5,649,800 which is a decrease of $794,918 or 12.33% from fiscal year 2015. This decrease is due to the early call of the 2008A general obligation bonds of $2,095,000. The estimated ending fund balance for fiscal year 2017 is projected to be $5,715,892 which is an increase of $66,092 or 1.17%. The fiscal year 2017 budget includes an early call of the 2011A general obligation bonds of $3,080,000. 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 $1,110,593 for fiscal year 2017. 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 $124,841 in fund balance. This adjustment primarily relates to taxes and accounts receivable at year-end. 358 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 10,146,622$ 5,820,298$ 8,868,053$ 6,444,718$ 5,649,800$ 5,715,892$ Revenues: Property Taxes 12,938,764$ 11,977,754$ 12,725,229$ 12,312,386$ 12,919,875$ 12,582,211$ Other City Taxes 227,873 202,795 227,123 199,499 189,110 183,783 Use Of Money And Property Interest Revenues 125,012 64,998 74,553 45,929 40,666 38,704 Intergovernmental Property Tax Credits - - 255,366 483,825 358,354 358,354 Charges For Fees And Services Building & Devlpmt - - 190,784 - - - Miscellaneous Contrib & Donations 170,143 - - - - - Other Financial Sources Loan Repayments 535,150 176,381 178,166 188,411 137,132 48,244 Debt Sales 75,931 2,660,000 - - - - Sub-Total Revenues 14,072,873 15,081,928 13,651,221 13,230,050 13,645,137 13,211,296 Transfers In Transfers-In 1,101,066 6,515,322 1,134,225 1,185,267 1,567,182 1,157,241 Sub-Total Transfers In 1,101,066 6,515,322 1,134,225 1,185,267 1,567,182 1,157,241 Total Revenues & Transfers In 15,173,939$ 21,597,250$ 14,785,446$ 14,415,317$ 15,212,319$ 14,368,537$ Expenditures: Financial Services & Charges 6,372$ 545$ -$ 10,000$ 5,000$ 5,000$ Issuance Costs - 11,962 - - - - GO Bonds Principal 16,770,000 11,200,000 15,525,000 13,480,000 13,495,972 10,583,318 GO Bonds Interest 2,356,124 1,872,314 1,608,446 1,514,900 1,441,220 1,625,395 Revenue Bonds Principal - - - 130,000 130,000 135,000 Revenue Bonds Interest 38,086 75,335 75,335 75,335 74,035 72,345 Sub-Total Expenditures 19,170,582 13,160,156 17,208,781 15,210,235 15,146,227 12,421,058 Transfers Out: Misc Transfers Out 454,522 5,389,339 - - - - Sub-Total Transfers Out 454,522 5,389,339 - - - - Total Expenditures & Transfers Out 19,625,104$ 18,549,495$ 17,208,781$ 15,210,235$ 15,146,227$ 12,421,058$ Fund Balance, June 30 5,695,457$ 8,868,053$ 6,444,718$ 5,649,800$ 5,715,892$ 7,663,371$ Change in Accounting Method 124,841 - - - - - Adjusted Fund Balance, June 30 5,820,298 8,868,053 6,444,718 5,649,800 5,715,892 7,663,371 Restricted / Committed /Assigned 662,510 662,658 667,748 816,378 1,110,593 1,401,498 Unassigned Balance 5,157,788$ 8,205,395$ 5,776,970$ 4,833,422$ 4,605,299$ 6,261,873$ *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Debt Service Fund (5000 - 5999) Fund Summary 359 FY2016 FY2017 FY2018 2008B G.O. Refunding 17,005,000$ 2018 3,055,000$ 1,639,300$ 1,622,675$ 1,602,938$ 2009C G.O. Multi-purpose 6,685,000 2019 2,210,000 792,000 791,300 795,000 2010B G.O. Multi-purpose 7,420,000 2020 3,115,000 813,775 819,275 824,375 2011A G.O. Multi-purpose 7,925,000 2021 3,940,000 987,044 983,031 986,531 2011C G.O. Refunding 10,930,000 2021 6,235,000 1,374,838 1,378,963 1,374,463 2012A G.O. Multi-purpose 9,070,000 2022 5,680,000 1,018,813 1,016,113 1,013,113 2012D TIF Revenue Bonds 2,655,000 2032 2,525,000 205,335 204,035 207,345 100% TIF 2013A G.O. Multi-purpose 7,230,000 2023 5,750,000 845,875 858,325 865,575 2014 G.O. Multi-purpose/ Refunding 11,980,000 2024 8,870,000 2,436,325 2,402,825 1,074,125 2015 G.O. Multi-Purpose 7,785,000 2025 7,090,000 852,175 853,713 854,513 2016 G.O. Proposed 9,666,426 2026 9,666,426 - 1,130,972 1,130,972 2017 G.O. Proposed 14,419,740 2027 - - - 1,687,110 Total - General Obligation Debt Service: 58,136,426$ 10,965,478$ 12,061,226$ 12,416,058$ Principal Outstanding June 30, 2016 General Obligation Bonds/TIF Revenue Bonds Outstanding Debt Obligation Summary by Individual Issue Debt Service Payments Issue / Use of Funds Fiscal Year Debt Paid in Full Amount of Issue 360 Fiscal Year Principal Interest Total 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 3,055,000 170,613 3,225,613 3,225,613 Principal payable June 1. Interest payable June 1 and December 1. Amount Refunded 1998 GO Bonds 2,750,000$ Refunded 1999 GO Bonds 4,750,000 Refunded 2000 GO Bonds 9,580,000 Issuance Costs 113,345 Bond Premium (188,345) Amount of Issue 17,005,000$ 2008B General Obligation Refunding Bond Issue Principal: $17,005,000 Dated: October 15, 2008 Callable: June 1, 2016 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 361 Fiscal Year Principal Interest Total 2017 710,000 81,300 791,300 791,300 2,210,000 3.000% 2018 735,000 60,000 795,000 795,000 1,500,000 4.000% 2019 765,000 30,600 795,600 795,600 765,000 4.000% Totals 2,210,000 171,900 2,381,900 2,381,900 Principal payable June 1. Interest payable June 1 and December 1. Amount Airport Runways 303,923$ Lower Muscatine Rd - Kirkwood 125,000 Highway 6 Widening-Scott Blvd.1,150,000 Annual Traffic Signals 120,000 Sidewalk Infill 100,000 1st Ave Railroad Overpass 500,000 420th Street Improvemnts 1,500,000 Salt Storage Building 700,000 Public Wks Facility Sitework 280,000 Parks Annual Improvments 200,000 Soccer Field Renovation 100,000 Napolean Park Softball Renovation 180,000 Public Art 50,000 Rec Center Roof 263,779 Rec Center Elevator 70,000 Wetherby Park Splashpad 100,000 Mercer Pool Filter System 250,000 Fire Apparatus 509,000 City Hall-Other Projects 50,000 Senior Center Roof 50,000 Issuance Costs 83,298 Amount of Issue 6,685,000$ Project Payments Principal Outstanding Beginning of Fiscal Year Property Tax Revenue 2009C General Obligation Bond Issue Principal: $6,685,000 Dated: June 8, 2009 Callable: June 1, 2017 Coupon Rate 362 Fiscal Year Principal Interest Total 2017 745,000 74,275 819,275 819,275 3,115,000 2.000% 2018 765,000 59,375 824,375 824,375 2,370,000 2.250% 2019 790,000 42,163 832,163 832,163 1,605,000 2.500% 2020 815,000 22,413 837,413 837,413 815,000 2.750% Totals 3,115,000 198,225 3,313,225 3,313,225 Principal payable June 1. Interest payable June 1 and December 1. Amount Rehab Runway 7/25 & 12/30 Intersection 151,090$ Lower Muscatine - Kirkwood to First Avenue 65,678 Sycamore-Highway 6 to CityLimit 1,930,000 Traffic Signal Projects 120,000 Gilbert Street Streetscape 310,000 Bowery Street Brick Repair 300,000 Sidewalk Infill 100,000 Burlington/Madison Intersection 290,000 Iowa River Power Dam Pedestrian Bridge 27,500 Dodge St/I-80 Pedestrian Bridge 550,000 Parks Annual Improvements 162,000 Cemetery Resurfacing 50,000 Terry Trueblood Recreation Area 606,388 City Park-Old Shop Repairs 128,000 Cemetery Storage Building 40,000 Infant Columbarium and Sculpture 85,000 Butler Bridge Pedestrian Trail 82,500 Radio System Upgrade & Migration 300,000 Fire Station #4 700,000 Public Works Fuel Facility 700,000 Soccer Park Shelters 38,117 Soccer Field Renovation 111,883 Recreation Center Elevator Upgrade 70,000 Evidence Storage Facility 273,000 City Hall - Other Projects 50,000 Space Needs Study 80,000 Issuance Costs 98,844 Amount of Issue 7,420,000$ 2010B General Obligation Bond Issue Principal: $7,420,000 Dated: August 2, 2010 Callable: June 1, 2018 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 363 Fiscal Year Principal Interest Total 2017 860,000 123,031 983,031 983,031 3,940,000 2.500% 2018 885,000 101,531 986,531 986,531 3,080,000 3.000% 2019 910,000 74,981 984,981 984,981 2,195,000 3.250% 2020 940,000 45,406 985,406 985,406 1,285,000 3.500% 2021 345,000 12,506 357,506 357,506 345,000 3.625% Totals 3,940,000 357,456 4,297,456 4,297,456 Principal payable June 1. Interest payable June 1 and December 1. Amount Airport Runway 7 Parallel Grading 90,750$ Airport Hangar L - 6 units 300,000 Airport Equipment Shelter 7,500 Airport Hangar Maintenance 36,000 Northside Mrktp Strtscp 500,000 Lower Muscatine - Kirkwood to First Ave 1,091,261 Sycamore - Brns to City Lmt 1,095,000 Traffic Signal Project 120,000 ADA Curb Ramps 50,000 Scott Blvd Overlay 400,000 Sidewalk Infill 100,000 Iowa River Power Dam Pedestrian Bridge 100,000 Parks Annual Improvements 200,000 Hickory Hill Restroom & Bridge 150,000 Terry Trueblood Recreation Area 250,000 Court Hill Park Restroom 95,000 College Green Light Replacement 90,000 Park Sidewalk Replacement 85,000 Intra-city Bike Trails 50,000 Butler Bridge Ped Trail 340,000 Terry Trueblood Trail Connection 94,000 Rec Center Improvements 225,000 N. Market Square Park Redevelopment 280,000 Fire Apparatus 754,000 Fire Station #4 Vehicles 1,278,000 City Hall-Other Projects 50,000 Issuance Costs 93,489 Amount of Issue 7,925,000$ 2011A General Obligation Bond Issue Principal: $7,925,000 Dated: June 8, 2011 Callable: June 1, 2017 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 364 Fiscal Year Principal Interest Total 2017 1,180,000 198,963 1,378,963 1,378,963 6,235,000 2.500% 2018 1,205,000 169,463 1,374,463 1,374,463 5,055,000 3.000% 2019 1,240,000 133,313 1,373,313 1,373,313 3,850,000 3.250% 2020 1,280,000 93,013 1,373,013 1,373,013 2,610,000 3.500% 2021 1,330,000 48,213 1,378,213 1,378,213 1,330,000 3.625% Totals 6,235,000 642,963 6,877,963 6,877,963 Principal payable June 1. Interest payable June 1 and December 1. Amount Advance Refunded 2002 GO Bonds 10,580,000$ Amount Placed with Escrow Agent 505,231 Issuance Costs 112,681 Bond Premium (267,912) Amount of Issue 10,930,000$ 2011C General Obligation Refunding Bond Issue Principal: $10,930,000 Dated: June 8, 2011 Callable: June 1, 2017 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 365 Fiscal Year Principal Interest Total 2017 900,000 116,113 1,016,113 955,616 60,496 5,680,000 2.00% 2018 915,000 98,113 1,013,113 952,795 60,318 4,780,000 2.00% 2019 930,000 79,813 1,009,813 949,691 60,121 3,865,000 2.00% 2020 955,000 61,213 1,016,213 955,710 60,502 2,935,000 2.00% 2021 975,000 42,113 1,017,113 956,557 60,556 1,980,000 2.00% 2022 1,005,000 22,613 1,027,613 966,432 61,181 1,005,000 2.225% Totals 5,680,000 419,975 6,099,975 5,736,801 363,174 Principal payable June 1. Interest payable June 1 and December 1. Amount Runway 7-25 Taxiway 232,000$ First Ave Storm Sewer 710,000 Lower Muscatine - Kirkwood to First Avenue 540,000 Traffic Signals Project 120,000 Sidewalk Infill 100,000 Brick Street Construction 290,000 First Ave/IAIS Railroad Overpass 2,190,000 Dubuque St. Pedestrian Bridge 380,000 West Side Levee 400,000 East Side Levee 100,000 Normandy Dr. & Manor Intersect 80,000 Parks Annual Improvements 200,000 Cemetery Road Resurfacing 50,000 Terry Trueblood Recreation Area 500,000 Intra-city Bike Trails 50,000 Highway 1 Sidewalk/Trail 1,000,000 Fire Apparatus 634,000 New Animal Shelter 700,000 Fire Station #1 Kitchen Remodel 129,905 Police Crime Lab 82,600 Police Station Remodel 198,450 Police Breakroom/Restroom Remodel 59,250 City Hall Improvements 141,300 City Hall Security Camera Upgrade 75,000 Issuance Costs 107,495 Amount of Issue 9,070,000$ 2012A General Obligation Bond Issue Principal: $9,070,000 Dated: June 20, 2012 Callable: June 1, 2018 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue Tax Increment Financing 366 Fiscal Year Principal Interest Total 2016 130,000 75,335 205,335 205,335 2,655,000 1.000% 2017 130,000 74,035 204,035 204,035 2,525,000 1.30% 2018 135,000 72,345 207,345 207,345 2,395,000 1.60% 2019 135,000 70,185 205,185 205,185 2,260,000 2.00% 2020 140,000 67,485 207,485 207,485 2,125,000 2.10% 2021 140,000 64,545 204,545 204,545 1,985,000 2.30% 2022 145,000 61,325 206,325 206,325 1,845,000 2.40% 2023 150,000 57,845 207,845 207,845 1,700,000 2.60% 2024 150,000 53,945 203,945 203,945 1,550,000 2.80% 2025 155,000 49,745 204,745 204,745 1,400,000 3.00% 2026 160,000 45,095 205,095 205,095 1,245,000 3.20% 2027 165,000 39,975 204,975 204,975 1,085,000 3.40% 2028 170,000 34,365 204,365 204,365 920,000 3.60% 2029 175,000 28,245 203,245 203,245 750,000 3.70% 2030 185,000 21,770 206,770 206,770 575,000 3.70% 2031 190,000 14,925 204,925 204,925 390,000 3.75% 2032 200,000 7,800 207,800 207,800 200,000 3.90% Totals 2,525,000 763,630 3,288,630 3,288,630 Principal payable June 1. Interest payable June 1 and December 1. Amount Park @ 201 Project 2,330,000$ Debt Service Reserve 207,845 Capitalized Interest 38,086 Issuance Costs 79,069 Amount of Issue 2,655,000$ 2012D Taxable Urban Renewal Revenue Bonds Principal: $2,655,000 Dated: November 29, 2012 Callable: June 1, 2021 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Tax Increment Financing 367 Fiscal Year Principal Interest Total 2017 775,000 83,325 858,325 708,148 150,177 5,750,000 1.00% 2018 790,000 75,575 865,575 714,129 151,446 4,975,000 1.00% 2019 805,000 67,675 872,675 719,987 152,688 4,185,000 1.25% 2020 820,000 57,613 877,613 724,061 153,552 3,380,000 1.45% 2021 835,000 45,723 880,723 726,627 154,096 2,560,000 1.60% 2022 855,000 32,363 887,363 732,105 155,258 1,725,000 1.75% 2023 870,000 17,400 887,400 732,136 155,264 870,000 2.00% Totals 5,750,000 379,673 6,129,673 5,057,192 1,072,481 Principal payable June 1. Interest payable June 1 and December 1. Amount Moss Ridge Road 1,610,000$ Lower Muscatine-Kirkwood to First Ave 375,000 Traffic Signals Project 250,000 Sidewalk Infill Program 100,000 Taft Speedway Levee Project 100,000 Warm Storage Building, Napolean Park 300,000 CBD Streetscape Project 350,000 William Street Reconstruction 540,000 Parks Annual Improvements 200,000 Hickory Hills Restroom/Saferoom 34,000 Terry Trueblood Recreation Area 2,000,000 Normandy Drive Restoration Project 409,050 Fairmeadows Restroom & Splash Pad 95,000 Intra-city Bike Trails 50,000 Scott Park Development & Trail 140,000 City Hall Projects 116,400 Projectdox Quickstart 306,000 Library Public Space Remodeling 100,000 Fire Station #3 Kitchen Remodel 35,000 Issuance Costs 119,550 Amount of Issue 7,230,000$ Property Tax Revenue Tax Increment Financing 2013A General Obligation Bond Issue Principal: $7,230,000 Dated: July 16, 2013 Callable: June 1, 2019 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate 368 Fiscal Year Principal Interest Total 2017 2,185,000 217,825 2,402,825 1,768,017 333,908 300,900 8,870,000 2.00% 2018 900,000 174,125 1,074,125 741,054 333,071 - 6,685,000 2.00% 2019 910,000 156,125 1,066,125 735,535 330,590 - 5,785,000 3.00% 2020 925,000 128,825 1,053,825 727,049 326,776 - 4,875,000 3.00% 2021 950,000 101,075 1,051,075 725,152 325,923 - 3,950,000 3.00% 2022 970,000 72,575 1,042,575 719,287 323,288 - 3,000,000 2.25% 2023 1,000,000 50,750 1,050,750 724,927 325,823 - 2,030,000 2.50% 2024 1,030,000 25,750 1,055,750 728,377 327,373 - 1,030,000 2.50% Totals 8,870,000 927,050 9,797,050 6,869,397 2,626,753 300,900 Principal payable June 1. Interest payable June 1 and December 1. Amount Moss Ridge Road 1,890,000$ First Ave/IAIS Railroad Crossing Improvements 1,000,000 Sycamore Street - City Limits to South Gilbert Street 2,500,000 CBD Streetscape Project 1,000,000 Normandy Drive Restoration Project 409,050 City Park Master Plan & Pool Upgrade 650,000 Willow Creek/Kiwanis Park Master Plan 50,000 Library Public Space Remodeling 100,000 Fire SCBA/Air System Replacement 500,000 UniverCity Neighborhood Partners 500,000 Public Works Facility Master Plan 310,000 2016 & 2017 Maturities - 2006C & 2007A GO Bonds 2,660,000 City Hall-Other Projects 244,165 Issuance Costs 166,785 Amount of Issue 11,980,000$ Property Tax Revenue Tax Increment Financing Water Revenue 2014 General Obligation/Refunding Bond Issue Principal: $11,980,000 Dated: June 3, 2014 Callable: June 1, 2020 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate 369 Fiscal Year Principal Interest Total 2017 710,000 143,713 853,713 681,847 171,866 7,090,000 2.00% 2018 725,000 129,513 854,513 794,142 60,370 6,380,000 2.00% 2019 740,000 115,013 855,013 794,607 60,406 5,655,000 2.00% 2020 765,000 100,213 865,213 804,086 61,126 4,915,000 2.00% 2021 785,000 83,000 868,000 806,677 61,323 4,150,000 2.00% 2022 805,000 67,300 872,300 810,673 61,627 3,365,000 2.00% 2023 830,000 51,200 881,200 818,944 62,256 2,560,000 2.00% 2024 850,000 34,600 884,600 822,104 62,496 1,730,000 2.00% 2025 880,000 17,600 897,600 834,186 63,414 880,000 2.00% Totals 7,090,000 742,150 7,832,150 7,167,267 664,883 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 200,000$ City Hall-Other Projects 100,000 City Hall Remodel-NDS 2nd Floor 466,299 Fiber Optic Infill Program 100,000 CBD Streetscape Project 350,000 Riverside Drive Pedestrian Tunnel 100,000 Lower City Park Emergency Access Road 220,000 Mercer Park Playground 150,000 Intra-City Bike Trails 50,000 Willow Creek/Kiwanis Park Master Plan & Splash Pad 350,000 Elementary School Recreation Facility Partnership 700,000 Tennis Court/Pickle Ball Court Resurfacing 70,000 Youth Sports Complex Feasibility Study 50,000 Harrison Street Reconstruction 500,000 Sidewalk Infill Program 100,000 Burlington & Clinton Street Intersection Improvements 840,000 First Ave/IAIS Railroad Crossing Improvements 3,050,000 Dubuque Street/I-80 Pedestrian Bridge 276,158 Issuance Costs 112,543 7,785,000$ 2015 General Obligation Bond Issue Principal: $7,785,000 Dated: June 2, 2015 Callable: June 1, 2023 Project Principal Outstanding Beginning of Fiscal Year Coupon Rate Payments Property Tax Revenue Tax Increment Financing 370 ENTERPRISE FUNDS Parking Transit Wastewater Water Refuse Collection Landfill Airport Stormwater Management Cable Television Housing Authority F Y 2 0 1 7 372 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 and a waiver for the customer’s first parking fine. 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 intended effect is to lower parking ramp revenue but raise parking meter revenue. The Parking fund’s unassigned fund balance on June 30, 2015 was $3.3 million, a 32.75% decrease from fiscal year 2014. This decrease was 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. The fiscal year 2016 year-end unassigned fund balance is estimated to increase 34.91% from $3.33 million to $4.49 million. In fiscal year 2017, the unassigned fund balance is estimated to increase 33.57% to $5.996 million. These increases are primarily due to the reduction of debt service expenditures. (1) FY16 and FY17 figures are estimates Estimated restricted fund balance at June 30, 2017 is $5,885,583. This restricted fund balance represents funds held in accordance with the parking impact fee ordinance and funds from the anticipated sale of the parking lot at the corner of Court & Linn Streets. Prior year restricted 373 fund balances also included funds that were held in accordance with revenue bond provisions that were eliminated when the 2009 revenue bonds were defeased. The City has signed a development agreement for the sale of the parking lot at the corner of Court & Linn Streets for $5.5 million. Completion of the sale is expected to take place in the spring of 2016. These funds will be placed into the Parking Debt Service Reserve to be used to make lease-purchase payments on the proposed Harrison Street parking facility. 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 Neighborhood & Development Services department collects the fee, which may be paid in three installments, with the first installment due before the certificate of occupancy is issued. During fiscal year 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 $2.15 million towards this project in fiscal years 2012 through 2015. The City has entered into an agreement for the construction of a 600 space parking facility along Harrison Street between Dubuque and Clinton Streets. The facility is part of a larger development that includes Midwest One Bank and the 28-unit Sabin townhome development. The lease purchase is being funded through Capital One Public Funding and will cost approximately $15.3 million to build. The facility is expected to be completed in the spring of 2017 and lease payments are expected to begin in July 2017. 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. Revenue: Rates for the Parking System are set by the City Council. Parking System rates are reviewed annually. The following tables list hourly and monthly Parking System rates and charges as approved by the City Council. These rates include the most recent hourly rate adjustments that were approved by the City Council on June 4, 2013, and became effective July 1, 2013 and the proposed monthly permit rate adjustments that were approved by the City Council on June 2, 2009 and became effective July 1, 2009. 374 Hourly Rates and Charges Fiscal Year Capitol Street Garage Dubuque Street Garage Chauncey Swan Garage Tower Place Garage 2014* $1.00 $1.00 $0.75 $1.00 2007 0.75 0.75 0.60 0.75 2002 0.60 0.60 0.50 0.60 2001 0.50 0.50 0.40 0.60 1997 0.50 0.50 0.40 -- 1993 0.50 0.45 0.40 -- *Capitol Street, Dubuque Street and Tower Place facilities offer the first hour free. Monthly Rates and Charges Fiscal Year Capitol Street Garage Dubuque Street Garage Chauncey Swan Garage Tower Place Garage 2011 $80.00 $80.00 $80.00 $80.00 2010 80.00 80.00 70.00 80.00 2007 75.00 65.00 60.00 75.00 2004 70.00 60.00 55.00 70.00 2002 60.00 50.00 45.00 60.00 2001 55.00 45.00 40.00 60.00 Fiscal year 2017 revenue is estimated to increase 5.6% when compared to fiscal year 2016 estimated revenue (not including the sale of land.) This increase is anticipated due to increased revenue due to the change in the parking rate structure. Parking service charges are approximately 94% of fund revenues and parking fines are about 4%. Parking fine revenues have decreased due to the waiver of first violations for drivers that was instituted with the new revenue structure. 94% 4% 1% 1% FY17 Estimated - $5,625,275 Service Charges Fines Other Interest Income 375 Expenditures: Fiscal year 2017 budgeted expenditures represent a 2.8% increase from fiscal year 2016 estimated expenditures. This is primarily due to an increase in capital outlay expenditures. The Parking Fund is budgeting $400,000 for transfers to the capital project funds for parking facility restoration and repairs. 376 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 6,747,310$ 6,428,562$ 6,867,952$ 3,713,076$ 10,374,594$ 11,881,504$ Revenues: Use Of Money And Property Interest Revenues 47,422$ 44,062$ 35,207$ 27,765$ 35,000$ 35,000$ Rents 21,790 - - - - - Parking Meter Revenue 789,191 - - - - - Parking Lot Revenue 212,500 - - - - - Parking Ramp Revenue 3,466,776 - - - - - Misc Parking Revenue 132,547 - - - - - Charges For Fees And Services Refuse Charges 43 - - - - - Parking Charges - 5,096,819 5,253,013 5,076,208 5,261,554 5,501,554 Miscellaneous Parking Fines 253,183 197,578 248,841 197,578 250,000 250,000 Other Misc Revenue 35,707 26,146 82,592 27,325 78,721 78,721 Other Financial Sources Sale Of Assets - - - 5,500,000 - - Sub-Total Revenues 4,959,159 5,364,605 5,619,653 10,828,876 5,625,275 5,865,275 Transfers In: Transfer In - Interfund Loan from Landfill Res - - 2,495,350 - - - Transfer In - Tax Increment Financing - 18,850 - - - - 1) Debt Service Transfers 844,150 840,350 3,943,875 5,500,000 - 729,112 Sub-Total Transfers In 844,150 859,200 6,439,225 5,500,000 - 729,112 Total Revenues & Transfers In 5,803,309$ 6,223,805$ 12,058,878$ 16,328,876$ 5,625,275$ 6,594,387$ Expenditures: Parking Administration 946,746$ 1,082,938$ 1,227,040$ 1,219,795$ 1,304,558$ 1,283,441$ On Street Operations 786,887 741,712 833,273 949,234 911,311 910,042 Parking Lot Operations 2,738 - - - - - Parking Ramp Operations 1,194,908 1,095,959 1,194,953 1,226,892 1,274,132 1,365,770 Parking Debt Service 838,975 838,300 7,973,550 - - 1,114,695 Sub-Total Expenditures 3,770,254 3,758,909 11,228,816 3,395,921 3,490,001 4,673,948 Transfers Out: Capital Improvement Projects 827,266 1,185,156 (103,318) 550,000 400,000 570,000 1) Debt Service Transfers 844,150 840,350 3,943,875 5,500,000 - 729,112 Interfund Loan Repayment to Landfill 507,442 - 144,381 221,437 228,364 235,310 Sub-Total Transfers Out 2,178,858 2,025,506 3,984,938 6,271,437 628,364 1,534,422 Total Expenditures & Transfers Out 5,949,112$ 5,784,415$ 15,213,754$ 9,667,358$ 4,118,365$ 6,208,370$ Fund Balance, June 30 6,601,507$ 6,867,952$ 3,713,076$ 10,374,594$ 11,881,504$ 12,267,521$ Change in Accounting Method (172,945) - - - - - Adjusted Fund Balance, June 30 6,428,562 6,867,952 3,713,076 10,374,594 11,881,504 12,267,521 Restricted / Committed /Assigned 1,666,646 1,919,908 385,583 5,885,583 5,885,583 5,500,000 Unassigned Balance 4,761,916$ 4,948,044$ 3,327,493$ 4,489,011$ 5,995,921$ 6,767,521$ % of Revenues & Transfers In 82%80%28%27%107%103% 1) Same Fund Transfers *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Parking (7100 - 7102) Fund Summary 377 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 a 25% cost share of the Transportation & Resource Management Administration budget, 2.50 FTE Operations Supervisors, .38 FTE Operations Specialist, and 1.0 Customer Service Representative 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. 378 HIGHLIGHTS  Completion of arrangements for lease purchase of Harrison Street project  Completed second year of First Hour Free resulting in over 1.3 million hours of free parking  Joint project with University of Iowa to implement a bicycle sharing program Recent Accomplishments:  Absorbed oversight of CBD Maintenance operations  Contracted with ABM and Shelter House for cleaning services in CBD  Completed $500,000 facility restoration project  Completed RFI for Capitol Street Facility façade improvements Upcoming Challenges:  University of Iowa Project to construct building on parking lot at corner of Iowa Ave. and Gilbert Street  Development of the College & Gilbert and Court & Linn properties and the impact they could have on parking inventory  Increase in demand for bicycle accommodation Staffing: FY2015 FY2016 FY2017 Total FTE’s 26.25 23.13 21.63 Staffing Level Change Summary: In fiscal year 2016, the Transportation and Resource Management department was part of a re- organization with the Public Works department. This resulted in changes to the staffing levels in the Parking Operations as the .50 FTE for the Transportation and Resource Management Director and the .50 FTE for the Associate Director are being moved entirely to the Transportation & Resource Management Administration budget in the General Fund and out of the Parking Administration budget. These staffing changes will take effect in fiscal year 2017. Also changed for fiscal year 2017 was a restructuring of the Customer Service Representative positions in the Parking and Transit funds. The result of this change is that the Customer Service Representatives in the Parking On-street Operations budget decreased from 1.50 FTE to 1.00 FTE and moved to the Parking Administration budget. 379 Service Level Change Summary: There were no service level changes requested as a part of the fiscal year 2017 budget. Financial Highlights: With the reorganization of the Transportation & Resource Management department and the re- allocation of the Administration staff, an administrative chargeback was added to the Parking Administration budget. The Transportation & Resource Management Administration budget was added to the General Fund. 25% of this budget is being allocated to the Parking operations to cover the cost of oversight for this fund. The result is a decrease in Personnel costs and an increase in Services costs in the Parking Administration budget. There is currently one capital project budgeted for 2017 which consists of a $400,000 parking facility restoration project; this is shown as a transfers out. The operating budget contains $108,500 in capital outlay items which include expansion of the recently installed Big Belly trash and recycling units, increased bicycle amenities, and replacement of parking access control equipment. There is $5.5 million of sale of assets revenue that is being revised into the fiscal year 2016 budget. This is from the anticipated sale of the parking lot at the corner of Court & Linn Streets that is currently part of a development agreement. These funds will be placed into the Parking Debt Service Reserve to be used to make lease-purchase payments on the proposed Harrison Street parking facility. 380 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 4,215,164 4,337,326 4,453,418 4,762,105 5,145,968 0.3%2.9%2.7%6.9%8.1% Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Credit Card Usage – Access Controlled Facilities FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 42%43%53%62%67% Percent Change Enhanced Communication and Marketing Increase convenience and access for parking customers. Increase credit card usage as a payment mechanism to 75%. GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Strong Urban Core Provide convenient parking options. Increase transient hours parked in downtown on-street and off- street spaces. Transient Hours Parked 381 City of Iowa City Activity: Parking Administration (810110)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 47,422$ 44,062$ 35,207$ 27,765$ 35,000$ 35,000$ Miscellaneous Parking Fines 253,183 197,578 248,841 197,578 250,000 250,000 Other Misc Revenue (849) 2,044 5,112 - - - Other Financial Sources Sale Of Assets - - - 5,500,000 - - Total Revenues 299,756$ 243,684$ 289,160$ 5,725,343$ 285,000$ 285,000$ Expenditures: Personnel 371,104$ 413,930$ 432,162$ 452,639$ 379,216$ 390,592$ Services 573,436 665,724 794,878 767,156 925,342 892,849 Supplies 2,206 3,284 - - - - Total Expenditures 946,746$ 1,082,938$ 1,227,040$ 1,219,795$ 1,304,558$ 1,283,441$ Personnel Services - FTE 2013 2014 2015 2016 2017 Assoc Dir -Trans Service 0.50 0.50 0.50 0.50 - Customer Service Rep - Transp. Serv.- - - - 1.00 Operations Supv - Trans Serv 3.00 3.00 3.00 2.50 2.50 Operations Specialist - Transp. Serv.- - - 0.38 0.38 Transportation and Res Mgmt Director 0.50 0.50 0.50 0.50 - Total Personnel 4.00 4.00 4.00 3.88 3.88 Activity Summary 382 City of Iowa City Activity: On Street Operations (810120)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Parking Meter Rev 789,191$ -$ -$ -$ -$ -$ Parking Lot Revenue 197,380 - - - - - Misc Parking Revenue 48,075 - - - - - Charges For Fees And Services Parking Charges - 1,583,111 1,662,535 1,623,230 1,675,554 1,675,554 Miscellaneous Other Misc Revenue 594 1,067 (1,415) - - - Total Revenues 1,035,240$ 1,584,178$ 1,661,120$ 1,623,230$ 1,675,554$ 1,675,554$ Expenditures: Personnel 612,512$ 493,594$ 471,367$ 647,358$ 578,438$ 595,791$ Services 152,103 215,124 321,252 269,721 260,084 265,286 Supplies 20,932 20,520 13,345 8,905 8,789 8,965 Capital Outlay 1,340 12,474 27,309 23,250 64,000 40,000 Total Expenditures 786,887$ 741,712$ 833,273$ 949,234$ 911,311$ 910,042$ Personnel Services - FTE 2013 2014 2015 2016 2017 Customer Service Rep - Pkg 1.00 1.50 1.50 1.50 - Electronics Technician - Transp. Serv.- - 1.00 1.00 1.00 MW II - Transportation Serv. 3.00 3.00 2.00 2.00 2.00 Parking Enforcement Attendant 5.00 5.00 5.00 5.00 5.00 Total Personnel 9.00 9.50 9.50 9.50 8.00 Capital Outlay 2016 2017 Bike racks - replacement/expansion -$ 12,000$ Bicycle parklets - 25,000 Big Belly trash receptacles (3)- 24,000 Bicycle fix it stations - 3,000 Parking meters 23,250 - Total Capital Outlay 23,250$ 64,000$ Activity: Parking Lot Operations (810130)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Parking Lot Revenue 15,120$ -$ -$ -$ -$ -$ Total Revenues 15,120$ -$ -$ -$ -$ -$ Expenditures: Services 2,738$ -$ -$ -$ -$ -$ Total Expenditures 2,738$ -$ -$ -$ -$ -$ Activity Summary Activity Summary 383 City of Iowa City Activity: Parking Ramp Operations (810140)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 21,790$ -$ -$ -$ -$ -$ Parking Ramp Revenue 3,466,776 - - - - - Charges For Fees And Services Refuse Charges 43 - - - - - Parking Charges - 3,429,236 3,590,478 3,452,978 3,586,000 3,826,000 Miscellaneous Other Misc Revenue 35,962 23,035 78,895 27,325 78,721 78,721 Total Revenues 3,524,571$ 3,452,271$ 3,669,373$ 3,480,303$ 3,664,721$ 3,904,721$ Expenditures: Personnel 713,089$ 638,129$ 588,614$ 608,352$ 654,560$ 674,197$ Services 434,189 416,636 578,498 567,948 553,517 654,587 Supplies 38,455 37,649 27,841 27,712 21,555 36,986 Capital Outlay 9,175 3,545 - 22,880 44,500 - Total Expenditures 1,194,908$ 1,095,959$ 1,194,953$ 1,226,892$ 1,274,132$ 1,365,770$ Personnel Services - FTE 2013 2014 2015 2016 2017 Cashier - Parking 11.25 9.75 9.75 6.75 6.75 M.W. I - Parking Systems 4.00 2.50 2.50 2.50 2.50 M.W. I - Transit 0.50 - - - - Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 16.25 12.75 12.75 9.75 9.75 Capital Outlay 2016 2017 Industrial parking PC's (17)-$ 25,500$ Point-of-sale (POS) units (4)- 12,000 20-bike stackable rack - 7,000 Total Capital Outlay -$ 44,500$ Activity Summary 384 City of Iowa City Activity: Parking Debt Service (810180)Fund: Parking (7101) Division: Parking (810100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Misc Parking Revenue/Charges Parking Impact Fees 84,472$ 84,472$ -$ -$ -$ -$ Transfers In: Transfer In - Interfund Loan fr Landfill Res - - 2,495,350 - - - Debt Service Transfer (From Parking Unrestricted to Restricted for Debt Service)844,150 840,350 3,943,875 5,500,000 - 729,112 Total Revenues & Transfers In 928,622$ 924,822$ 6,439,225$ 5,500,000$ -$ 729,112$ Expenditures: Lease-purchase Payments -$ -$ -$ -$ -$ 1,114,695$ Revenue Bonds Principal & Interest Payments 838,975 838,300 7,973,550 - - - Total Expenditures & Transfers Out 838,975$ 838,300$ 7,973,550$ -$ -$ 1,114,695$ Activity Summary 385 TRANSIT FUND The Transit fund accounts for the operations of the City’s public transportation operations. The Transit enterprise fund utilizes user fees, property taxes, and State and Federal funding to provide transportation services throughout the City including para-transit services. In fiscal year 2015, total fund balance grew by 20.1% or $796,636 over fiscal year 2014 as operating revenues exceeded projections and were greater than operating expenditures. In addition, the planned purchase of four buses was not completed prior to June 30. The fiscal year 2016 projected total fund balance is estimated as 6.4% or $303,991 higher than fiscal year 2015 and is budgeted to grow another 1.8% or $91,557 in fiscal year 2017. (1) FY16 and FY17 figures are estimates The Transit Fund has assigned fund balance for bus replacement reserves. For fiscal year 2017, the assigned fund balance is estimated at $863,251. 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 are expected to cover the remaining 20%. Bus replacements are scheduled in fiscal years 2016 and 2017. In fiscal year 2013, an adjustment to fund balance was made 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. FY13 FY14 FY15 FY16 FY17 Assigned $1,745,925 $1,131,918 $1,268,156 $1,350,068 $863,251 Unassigned $2,113,868 $2,833,831 $3,494,229 $3,716,308 $4,294,682 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Fund Balance (1) 386 Revenues: The Transit fund is funded through several revenue sources:  Federal Operating Assistance: Based on an MPOJC formula, these funds are distributed annually between Cambus, Coralville Transit, and Iowa City Transit. State Operating Assistance: Job Access and Reverse Commute Program (JARC), is a Federally-funded, application-based grant program, with annual allocations. This is 20.4% of fiscal year 2017 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.  Bus Fares: Fares amount to 20.3% of the Transit fund revenue. No fare increases are being proposed for fiscal year 2017.  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: The Transit fund also receives revenue from advertising and other miscellaneous sources. Fiscal year 2017 revenue is projected to increase from the fiscal year 2016 revised revenue estimates by 57.4%. The increase is directly related to the bus grants to be received in fiscal year 2017. 68% of the Transit Fund’s revenue comes from intergovernmental funding in fiscal year 2017. The Transit Property Tax Levy estimated at $3.27 million will be transferred into the Transit fund from the General fund in fiscal year 2017. Combined with the funding from other governments, approximately $8.13 million of the $10.53 million in revenues and transfers in or 77.25% is from sources of revenue that are not generated by the transit operations. This is an increase from last year’s budget of 70.38% due to an increase in bus replacement grants. 30% 68% 2%0% FY17 Estimated - $7,120,613 Charges for Services Intergovernmental Use of Money & Property Miscellaneous 387 Expenditures: Fiscal year 2017 budgeted expenditures represent a 41.4% increase from the fiscal year 2016 revised expenditure budget. The primary difference is an increase in capital outlay expenditures for bus replacements. The fiscal year 2017 budget includes a $50,000 capital project transfer for new and replacement bus shelters. 37% 21% 9% 33% FY17 Estimated - $10,251,640 Personnel Services Supplies Capital Outlay 388 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 -$ 3,859,793$ 3,965,749$ 4,762,385$ 5,066,376$ 5,157,933$ Revenues: Use Of Money And Property Interest Revenues 11,353$ 6,952$ 16,063$ 2,521$ 13,000$ 13,000$ Rents 124,530 128,739 131,943 128,739 132,000 132,000 Parking Ramp Revenue 652,919 - - - - - Intergovernmental Fed Intergovnt Rev 1,043,854 1,400,381 1,439,334 1,440,000 1,450,000 1,450,000 Other State Grants 644,416 975,113 642,211 882,542 3,379,183 642,000 Local 28E Agreements 120,413 37,803 32,562 35,522 32,562 32,562 Charges For Fees And Services Transit Fees 1,292,339 1,384,792 1,445,831 1,384,791 1,448,000 1,476,960 Misc Charges For Svc 3,016 410 2,665 410 2,665 2,665 Refuse Charges 1,541 1,738 810 1,738 1,000 1,000 Parking Charges - 631,383 675,232 645,578 656,000 669,120 Miscellaneous Printed Materials - 60 30 - - - Misc Merchandise 1,361 376 1,098 376 1,100 1,100 Other Misc Revenue 736 14,100 32,061 1,251 5,103 5,103 Other Financial Sources Sale Of Assets - 8,890 - - - - Sub-Total Revenues 3,896,478 4,590,737 4,419,840 4,523,468 7,120,613 4,425,510 Transfers In: Transfers In - General Fund 4,027,141 - - - - - Transfer In - Transit Property Tax Levy 2,754,939 2,858,163 2,972,534 3,110,548 3,272,584 3,272,584 Transfer In - Operations to Bus Reserve 1,892,475 (614,007) 136,238 136,000 136,000 136,000 Sub-Total Transfers In 8,674,555 2,244,156 3,108,772 3,246,548 3,408,584 3,408,584 Total Revenues & Transfers In 12,571,033$ 6,834,893$ 7,528,612$ 7,770,016$ 10,529,197$ 7,834,094$ Expenditures: Mass Transit Admin 345,618$ 385,144$ 436,566$ 427,978$ 415,836$ 425,467$ Mass Transit Operations 4,112,979 4,961,243 4,528,971 4,653,290 4,812,023 4,939,599 Fleet Maintenance 1,539,029 1,570,311 1,420,644 1,645,090 1,474,141 1,509,251 Court St Transportation Center 158,075 163,326 170,086 153,128 189,640 193,737 Bus Replacement Reserve - - - 370,888 3,360,000 - Sub-Total Expenditures 6,155,701 7,080,024 6,556,267 7,250,374 10,251,640 7,068,055 Transfers Out: Capital Project Fund 152,622 207,596 (16,917) 50,000 50,000 1,000,000 InterFund Loan Repay Landfill 54,229 55,324 56,388 29,651 - - Bus Reserve Transfers Out 1,892,475 (614,007) 136,238 136,000 136,000 136,000 Sub-Total Transfers Out 2,099,326 (351,087) 175,709 215,651 186,000 1,136,000 Total Expenditures & Transfers Out 8,255,027$ 6,728,937$ 6,731,976$ 7,466,025$ 10,437,640$ 8,204,055$ Fund Balance, June 30 4,316,006$ 3,965,749$ 4,762,385$ 5,066,376$ 5,157,933$ 4,787,972$ Change in Accounting Method (456,213) - - - - - Adjusted Fund Balance, June 30 3,859,793 3,965,749 4,762,385 5,066,376 5,157,933 4,787,972 Restricted / Committed /Assigned 1,745,925 1,131,918 1,268,156 1,350,068 863,251 999,251 Unassigned Balance 2,113,868$ 2,833,831$ 3,494,229$ 3,716,308$ 4,294,682$ 3,788,721$ % of Revenues & Transfers In 17%41%46%48%41%48% * Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Transit (7150 - 7151) Fund Summary 389 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 a 25% cost share of the Transportation & Resource Management Administration budget, a .50 FTE Operations Supervisor, and a 1.0 FTE Customer Service Representative. 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. Bus Replacement Reserve This reserve holds fund for the replacement of buses. Funds equal to 20% of the accumulated depreciation of the City’s bus fleet are maintained in this reserve to be used as a match for state or federal grants to replace buses. This reserve also accounts for the bus replacement grant and purchase activity. 390 HIGHLIGHTS  Provided just over 1.9 million passenger trips in fiscal year 2015  Provided service covering nearly 710,000 miles and 55,000 hours  Contracted paratransit service provided 104,000 passenger trips in fiscal year 2015 Recent Accomplishments:  Took delivery of four new paratransit vehicles that received FTA funding  Received additional grant funds to fund 10 replacement heavy duty buses Upcoming Challenges:  Property tax reform and the impact it could have on transit levy funds  Relocation of the current transit maintenance and storage facility away from the unregulated dump site it is currently on.  Entering year four of paratransit services contract. Discussions will soon begin to discuss future services.  Continued growth of Iowa City, including additional schools and ability to provide transportation to these areas. Staffing: FY2015 FY2016 FY2017 Total FTE’s 51.25 51.13 50.63 Staffing Level Change Summary: In fiscal year 2016, the Transportation and Resource Management department was part of a re- organization with the Public Works department. This resulted in changes to the staffing levels in the Transit Operations as the .50 FTE for the Transportation and Resource Management Director and the .50 FTE for the Associate Director are being moved entirely to the Transportation & Resource Management Administration budget in the General Fund and out of the Transit Administration budget. These staffing changes will take effect in fiscal year 2017. Also changed for fiscal year 2017 was a restructuring of the Customer Service Representative positions in the Parking and Transit funds. The result of this change is that the Customer Service Representative in the Transit Administration budget increased from .50 FTE to 1.00 FTE. 391 Service Level Change Summary: There are no service level changes included in the FY2017 budget. Financial Highlights: With the reorganization of the Transportation & Resource Management department and the re- allocation of the Administration staff, an administrative chargeback was added to the Transit Administration budget. The Transportation & Resource Management Administration budget was added to the General Fund. 25% of this budget is being allocated to the Transit operations to cover the cost of oversight for this fund. The result is a decrease in Personnel costs and an increase in Services costs in the Transit Administration budget. $50,000 has been included for the replacement and expansion of bus shelters in the Capital Projects Fund for fiscal year 2017. This brings the total to $100,000 over two years, 2016 and 2017. Funds are included in fiscal year 2017 for the replacement of nine heavy duty buses totaling $3.36 million. State grants have been awarded for these replacements, and the City’s match is funded from the bus replacement reserve. Grants awarded for the replacement buses total $2,737,183. 392 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Riders per Revenue Vehicle Hour 33.39 35.70 34.50 35.20 36.85 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Fare-box/Expense Ratio 22%21%27%29%31% Fare-box revenues to cover 33% of operating costs. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods Provide safe, courteous, and quality transportation services. Increase Rides per Revenue Hour to 37. A Solid Financial Foundation Increase fare-box/expense ratio. 393 City of Iowa City Activity: Mass Transit Admin (810210)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 11,353$ 6,952$ 16,063$ 2,521$ 13,000$ 13,000$ Miscellaneous Printed Materials - 60 30 - - - Other Misc Revenue 345 979 2,478 - 2,478 2,478 Transfers In: Transfer In - Transit Property Tax Levy 2,754,939 2,858,163 2,972,534 3,110,548 3,272,584 3,272,584 Transfer In - Imprv Resrv to Operations 1,618,372 - - - - - Total Revenues & Transfers In 4,385,009$ 2,866,154$ 2,991,105$ 3,113,069$ 3,288,062$ 3,288,062$ Expenditures: Personnel 195,840$ 234,601$ 244,967$ 248,635$ 131,460$ 135,404$ Services 150,707 149,154 191,599 179,343 284,376 290,064 Supplies (929) 1,389 - - - - Total Expenditures 345,618$ 385,144$ 436,566$ 427,978$ 415,836$ 425,467$ Personnel Services - FTE 2013 2014 2015 2016 2017 Assoc Dir -Trans Service 0.50 0.50 0.50 0.50 - Customer Service Rep - Trans Serv - 0.50 0.50 0.50 1.00 Operations Supv - Trans Serv 2.00 2.00 2.00 0.50 0.50 Transportation and Res Mgmt Director 0.50 0.50 0.50 0.50 - Total Personnel 3.00 3.50 3.50 2.00 1.50 Activity Summary 394 City of Iowa City Activity: Mass Transit Operations (810220)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev 1,043,854$ 1,400,381$ 1,439,334$ 1,440,000$ 1,450,000$ 1,450,000$ Other State Grants 644,416 975,113 642,211 565,742 642,000 642,000 Local 28E Agreements 120,413 37,803 32,562 35,522 32,562 32,562 Charges For Fees And Services Transit Fees 1,292,339 1,384,792 1,445,831 1,384,791 1,448,000 1,476,960 Misc Charges For Svc 3,016 410 2,665 410 2,665 2,665 Miscellaneous Other Misc Revenue 142 15 73 - - - Other Financial Sources Sale Of Assets - 8,890 - - - - Total Revenues 3,104,180$ 3,807,404$ 3,562,676$ 3,426,465$ 3,575,227$ 3,604,187$ Expenditures: Personnel 2,886,328$ 2,990,884$ 3,002,652$ 3,059,621$ 3,133,592$ 3,227,600$ Services 1,193,827 1,451,976 1,507,832 1,577,698 1,663,091 1,696,353 Supplies 28,592 24,273 18,487 15,971 15,340 15,647 Capital Outlay 4,232 494,110 - - - - Total Expenditures 4,112,979$ 4,961,243$ 4,528,971$ 4,653,290$ 4,812,023$ 4,939,599$ Personnel Services - FTE 2013 2014 2015 2016 2017 Customer Service Rep - Transit 1.00 - - - - M.W. I - Transit 2.00 2.00 2.00 2.00 2.00 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 1.00 Operations Supervisor - Transp. Serv.- - - 1.00 1.00 Operations Specialist - Transp. Serv.- - - 0.38 0.38 Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 42.25 41.25 41.25 42.63 42.63 Activity Summary 395 City of Iowa City Activity: Fleet Maintenance (810230)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 1,541$ 1,738$ 810$ 1,738$ 1,000$ 1,000$ Miscellaneous Misc Merchandise 1,361 376 1,098 376 1,100 1,100 Other Misc Revenue 249 1,251 2,623 1,251 2,625 2,625 Total Revenues 3,151$ 3,365$ 4,531$ 3,365$ 4,725$ 4,725$ Expenditures: Personnel 485,485$ 509,076$ 536,595$ 546,212$ 562,723$ 579,605$ Services 32,409 40,847 26,595 34,871 30,194 30,798 Supplies 896,863 1,020,388 857,454 1,064,007 881,224 898,848 Capital Outlay 124,272 - - - - - Total Expenditures 1,539,029$ 1,570,311$ 1,420,644$ 1,645,090$ 1,474,141$ 1,509,251$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 Total Personnel 6.00 6.00 6.00 6.00 6.00 Activity Summary 396 City of Iowa City Activity: Court St Transportation Center (810240)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 124,530$ 128,739$ 131,943$ 128,739$ 132,000$ 132,000$ Parking Ramp Revenue 652,919 - - - - - Charges For Fees And Services Parking Charges - 631,383 675,232 645,578 656,000 669,120 Miscellaneous Other Misc Revenue - 11,855 26,887 - - - Total Revenues 777,449$ 771,977$ 834,062$ 774,317$ 788,000$ 801,120$ Expenditures: Personnel 62,629$ 41,539$ 29,835$ 29,664$ 30,438$ 31,351$ Services 93,716 109,269 133,353 119,964 153,848 156,925 Supplies 1,730 3,933 6,898 3,500 5,354 5,461 Capital Outlay 8,585 - - - - Total Expenditures 158,075$ 163,326$ 170,086$ 153,128$ 189,640$ 193,737$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. I - Parking Systems 0.50 0.50 0.50 0.50 0.50 Total Personnel 0.50 0.50 0.50 0.50 0.50 Activity Summary 397 City of Iowa City Activity: Bus Replacement Reserve (810280)Fund: Transit (7151) Division: Mass Transit (810200)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Other State Grants -$ -$ -$ 316,800$ 2,737,183$ -$ Other Financial Sources Transfer In from Transit Operations 1,892,475 (614,007) 136,238 136,000 136,000 136,000 Total Revenues & Transfers In 1,892,475$ (614,007)$ 136,238$ 452,800$ 2,873,183$ 136,000$ Expenditures: Capital Outlay -$ -$ -$ 370,888$ 3,360,000$ -$ Total Expenditures -$ -$ -$ 370,888$ 3,360,000$ -$ Capital Outlay 2016 2017 Replace 4 Light Duty Buses 370,888$ -$ Replace 9 Heavy Duty Buses - 3,360,000 Total Capital Outlay 370,888$ 3,360,000$ Activity Summary 398 WASTEWATER TREATMENT FUND The Wastewater Treatment fund accounts for the business-like operations of the City’s wastewater/sewer utility. The wastewater utility operates the City’s two waste treatment plants, the sanitary sewer collection system, and the wastewater monitoring operations. The Wastewater fund is primarily supported through user fees. The wastewater operations are undergoing a major transformation for the last few years. The City completed expansion of the South Wastewater Plant and relocated the North Wastewater Treatment Plant operations into the South Plant during fiscal year 2015. The project cost was $55 million, and was funded from $41.4 million from state and federal grants, $8.6 million from Local Option Sales Tax revenue, and $5 million from Wastewater user fees. A project to demolish and remove the North Treatment Plant and establish wetlands was undertaken at an estimated cost of $6 million with the assistance of a State sales tax flood mitigation grant. Estimated completion for that project is the fall of 2016. Reconstruction of the North River Corridor Trunk Sewer is scheduled for fiscal years 2016 through 2018 and is to be constructed in conjunction with the Gateway project. It will replace two existing sewers with a single sewer that 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 cost estimate is $5.1 million and is to be funded from Wastewater user fees. The fiscal year 2016, 2017, and 2018 budgets include transfers to the Capital Projects Fund of $500 thousand, $2.0 million, and $2.0 million, respectively, for this project. (1) FY16 and FY17 figures are estimated The Wastewater fund’s unassigned fund balance at fiscal year 2015 year-end was fairly lower from fiscal year 2014 by approximately $4.17 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 FY13 FY14 FY15 FY16 FY17 Unassigned $14,063,169 $14,094,619 $9,928,329 $10,707,688 $10,657,284 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 Fund Balance (1) 399 loan is being repaid with a State sales tax grant for flood mitigation removal projects. The loan payment schedule is as follows: In fiscal years 2016 and 2017, unassigned fund balance is expected to remain relatively flat as the Sewer Fund is expected to transfer $1.95 million and $2.50 million, respectively, to capital improvement projects. The Sewer fund also maintains restricted fund balance reserves due to its outstanding revenue bonds. These funds are restricted in accordance with revenue bond covenants. 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 $9.42 million in fiscal year 2017. It is projected that the City will issue an additional $2,025,000 is sewer revenue bonds in fiscal year 2017 for the Scott Boulevard trunk sewer extension project that is part of the 2017 capital improvement program. In fiscal year 2013, 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. 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 8,403,553 400 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 fiscal year 2017 budgeted revenue is estimated at 2.90% lower than the fiscal year 2016 estimate. The decrease stems primarily from an expected decrease in water consumption due to weather changes. No changes are proposed in the fiscal year 2017 budget to the City’s sewer rate structure. Use of Money & Property primarily consists of interest on investments. 401 Expenditures: The fiscal year 2017 budgeted expenditures totals are estimated to be almost the same as the fiscal year 2016 expenditures and are lower by less than 0.5%. 44% of the Wastewater Fund’s expenditures are for debt service. The utility has outstanding bonds of $25,065,000 as of June 30, 2016; all of the outstanding bonds will become callable over the next few fiscal years. 402 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 25,451,053$ 24,137,050$ 24,069,885$ 19,788,658$ 20,359,734$ 20,079,801$ Revenues: Licenses And Permits Misc Permits & Lic 6,604$ 7,484$ 8,012$ 7,484$ 8,000$ 8,000$ Intergovernmental Fed Intergovnt Rev - - 21,427 - - - Disaster Assistance - 2,923 2,064 - - - Other State Grants - 21,924 - - - - Use Of Money And Property Interest Revenues 291,054 195,639 286,055 331,426 290,698 289,640 Royalties & Commiss 274 277 208 277 200 200 Charges For Fees And Services Misc Charges For Svc 1,386 2,016 1,410 2,016 1,500 1,500 Wastewater Charges 12,889,204 12,555,994 12,180,738 12,555,993 12,201,600 12,201,600 Refuse Charges - 1,223 720 1,223 1,000 1,000 Miscellaneous Misc Merchandise 524 1,375 4,149 1,375 - - Intra-City Charges - - - - - - Other Misc Revenue 94,567 65,360 86,459 65,360 85,590 85,590 Other Financial Sources Sale Of Assets - - 1,187 - - - Sub-Total Revenues:13,283,613 12,854,215 12,592,429 12,965,154 12,588,588 12,587,530 Transfers In: Interfund Loans - - 200,000 200,000 225,000 225,000 1) Bond Ordinance Trans 4,581,311 4,570,067 4,559,963 4,488,036 4,431,246 4,334,830 Sub-Total Transfers In 4,581,311 4,570,067 4,759,963 4,688,036 4,656,246 4,559,830 Total Revenues & Transfers In 17,864,924$ 17,424,282$ 17,352,392$ 17,653,190$ 17,244,834$ 17,147,360$ Expenditures: Wastewater Administration 1,447,946$ 1,616,982$ 1,621,483$ 1,795,808$ 1,841,298$ 1,880,859$ Wastewater Treatment Plant Ops 2,824,314 2,876,190 3,242,646 3,176,661 3,237,287 3,391,387 Lift Stations - - 6,419 50,802 87,595 90,156 Wastewater Collection Systems 839,205 754,414 838,584 924,488 766,566 800,757 Wastewater Debt Service 6,411,888 4,668,682 4,674,900 4,696,319 4,660,775 4,662,775 Sub-Total Expenditures 11,523,353 9,916,268 10,384,032 10,644,078 10,593,521 10,825,935 Transfers Out: Capital Project Fund 4,584,177 3,005,112 689,624 1,950,000 2,500,000 3,000,000 1) Debt Service Funding 4,581,311 4,570,067 4,559,963 4,488,036 4,431,246 4,334,830 Interfund Loans - - 6,000,000 - - - Operating Subsidy 23,784 - - - - - Sub-Total Transfers Out 9,189,272 7,575,179 11,249,587 6,438,036 6,931,246 7,334,830 Total Expenditures & Transfers Out 20,712,625$ 17,491,447$ 21,633,619$ 17,082,114$ 17,524,767$ 18,160,765$ Fund Balance, June 30 22,603,352$ 24,069,885$ 19,788,658$ 20,359,734$ 20,079,801$ 19,066,396$ Change in Accounting Method 1,533,698 - - - - - Adjusted Fund Balance, June 30 24,137,050 24,069,885 19,788,658 20,359,734 20,079,801 19,066,396 Restricted / Committed /Assigned 10,073,881 9,975,266 9,860,329 9,652,046 9,422,517 9,094,572 Unassigned Balance 14,063,169$ 14,094,619$ 9,928,329$ 10,707,688$ 10,657,284$ 9,971,824$ % of Revenues & Transfers In 79%81%57%61%62%58% 1) Same Fund Transfers required by bond covenants *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Wastewater Treatment (7200 - 7201) Fund Summary 403 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 10.2 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 1.0 FTE Wastewater Superintendent, 1.0 FTE Assistant Superintendent, and 1.0 FTE Senior Clerk/Typist. Administration oversees the wastewater treatment operations. Wastewater Treatment Plant Operations The Wastewater division operates and maintains one treatment plant. The Plant (f.k.a. as 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 was in service for 79 years and the site has been decommissioned and restored. Lift Stations The Wastewater division operates and maintains 16 wastewater lift stations and 5 storm water stations throughout the city. The wastewater lift station work in conjunction with the wastewater collection system. Wastewater lift stations are facilities designed to move wastewater from lower to higher elevation, particularly where the elevation of the source is not sufficient for gravity flow and/or when the use of gravity conveyance will result in excessive excavation depths and high sewer construction costs. The storm water lift stations are facilities designed to move storm water from flood protection areas to receiving streams thereby reducing the threat of flood damage to private and public property. Wastewater/Stormwater Collection Systems The Wastewater division maintains 300 miles of sanitary sewers and 110 miles of dedicated storm sewers. The wastewater collection system works in conjunction with 404 the wastewater lift stations. The stormwater collection system works in conjunction with the stormwater collection system. The sanitary sewer and stormwater collection systems are maintained by jetting and vacuuming. Portions are periodically televised to determine status and to calculate repair priorities. Wastewater Debt Service Wastewater debt service consists of principal and interest payments on wastewater revenue bonds, which are repaid with wastewater revenue. HIGHLIGHTS  The total treatment capacity for the City plant is 10.2 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:  Construction at the Wastewater Plant to make the process operable to achieve Biological Nutrient Removal.  Finalizing construction for the Rocky Shore, West Side Levee 1 & 2 Storm Water Pump Stations.  Finalized the demolition and restoration of the North Treatment plant site.  Removal of gas chlorine/sulfur dioxide for the chlorination/dechlorination process. Upcoming Challenges:  Replace the 3 biosolids dewatering presses, including ventilation system.  Replace existing 1KW Generator with a 2KW generator, that is capable of operating with the full plant electrical load in emergency conditions.  Replace the rake mechanisms in primary clarifier. 405  Replace the aging rake mechanisms in remaining 25 year old primary and secondary clarifier’s.  Continue with the yearly sewer maintenance program.  Upgrade and provide flood protection for West Park Lift Station.  Continue to eliminate lift stations where applicable and to modernize those that remain to extend their useful life.  Replace process pumps in the treatment plant proper. These included three (3) Return Activated Sludge (RAS) pumps, and three (3) Sludge Recirculation Pumps (digester building).  Continue the process of determining solutions to problems that are related to upcoming mandated effluent limits. A by-product of Biological Nutrient Removal is a mineral deposit in piping and equipment that cause blockages and maintenance related issues.  Replace anaerobic digester equipment as needed including 15 year old heat exchangers in the anaerobic sludge complex.  Replace Atomic Adsorption Machine with a version that tests for the specific metals required by our discharge permit. The existing machine is 15 plus years old and requires a yearly maintenance contract that is greater than the cost of a smaller unit and its maintenance contract. Staffing: FY2015 FY2016 FY2017 Total FTE’s 24.65 24.65 25.40 Staffing Level Change Summary: In fiscal year 2016, oversight of the Landfill and Recycling Operations moved from the Public Works department to the Transportation and Resource Management department. This resulted in changes to staffing levels as the .50 FTE for the Wastewater Superintendent and the .50 FTE Senior Clerk/Typist are being moved entirely to the Wastewater Fund budget and out of the Landfill Administration budget. These staffing changes will take effect in fiscal year 2017. Also in fiscal year 2017, the .25 FTE Project Support Assistant position is being eliminated. 406 Service Level Change Summary: We do not anticipate any changes in the service levels currently provided by the wastewater treatment plant of collection system maintenance. Financial Highlights: The staffing changes in the fiscal year 2016 revised budget and the fiscal year 2017 budget increased the personnel costs in the Wastewater Administration activity but also added intra-city charge revenue. The wastewater budget includes $1,950,000 for transfers to the Capital Projects Fund in fiscal year 2016 and $2,500,000 in fiscal year 2017. Interfund loan repayments are budgeted for $225,000 in fiscal year 2017 from the Capital Projects Fund that is derived from the State sales tax flood mitigation grant program. 407 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Carbonaceous Biochemical Oxygen Demand (CBOD) – Percent Removal* Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 98.0%97.7%97.8%97.0%99.1%99.4% Total Suspended Solids (TSS) – Percent Removal* Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 98.0%97.1%97.3%97.6%97.8%99.2% Ammonia (NH3) – Percent Removal* Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 97.0%91.9%91.3%96.7%93.3%99.1% Strategic Plan Goal: Department Goal: Department Objective: Protect public and private property from water damage and health hazards. Control Sanitary Sewer Overflows (SSO – sewer backups). GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods, Strategic Economic Development Activities, & Enhanced Communication and Marketing Protect the City’s natural resources and waterways for public health, recreation opportunities and development. Meet or exceed DNR permit requirements for sanitary sewer systems. * Higher Number is Better Healthy Neighborhoods, Strategic Economic Development Activities, & Enhanced Communication and Marketing 408 Performance Measures: Number of SSOs per Year** FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate 5 4 9 9 8 6 Sewer Jetting, Miles per Year* FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate 40.0 39.1 45.5 47.5 39.3 48.0 Video Inspection, Miles per Year* FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimate 4.5 15.7 19.2 24.7 19.5 25.0 * Higher Number is Better ** Lower Number is Better 409 City of Iowa City Activity: Wastewater Administration (720110)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 291,054$ 195,639$ 286,055$ 331,426$ 290,698$ 289,640$ Intergovernmental Fed Intergovnt Rev - - (556) - - - Charges For Fees And Services Wastewater Charges 12,880,269 12,540,069 12,180,738 12,540,068 12,201,600 12,201,600 Miscellaneous Intra-City Charges - - - - - - Other Misc Revenue 941 14,775 - 14,775 - - Total Revenues 13,172,264$ 12,750,483$ 12,466,237$ 12,886,269$ 12,492,298$ 12,491,240$ Expenditures: Personnel 192,845$ 207,561$ 216,845$ 347,330$ 313,456$ 322,860$ Services 1,207,636 1,370,271 1,343,590 1,389,011 1,457,134 1,486,277 Supplies 47,465 39,150 51,048 39,467 50,708 51,722 Capital Outlay - - 10,000 20,000 20,000 20,000 Total Expenditures 1,447,946$ 1,616,982$ 1,621,483$ 1,795,808$ 1,841,298$ 1,880,859$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 1.00 Wastewater Superintendent 0.50 0.50 0.50 0.50 1.00 Project Support Assistant - - 0.25 0.25 - Total Personnel 2.00 2.00 2.25 2.25 3.00 Capital Outlay 2016 2017 Laboratory Equipment 20,000$ 20,000$ Total Capital Outlay 20,000$ 20,000$ Activity Summary 410 City of Iowa City Activity: Wastewater Treatment Plant Ops (720120)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Royalties & Commissions 274$ 277$ 208$ 277$ 200$ 200$ Charges For Fees And Services Misc Charges For Services 1,386 2,016 1,410 2,016 1,500 1,500 Refuse Charges - 1,223 720 1,223 1,000 1,000 Miscellaneous Misc Merchandise - - 4,149 - - - Other Misc Revenue 92,911 49,487 85,869 49,487 85,000 85,000 Total Revenues 94,571$ 53,003$ 92,356$ 53,003$ 87,700$ 87,700$ Expenditures: Personnel 1,283,238$ 1,322,599$ 1,353,204$ 1,441,899$ 1,485,465$ 1,530,029$ Services 933,266 1,041,471 1,139,656 1,079,288 1,149,783 1,172,779 Supplies 489,887 505,337 606,743 505,474 577,039 588,580 Capital Outlay 117,923 6,783 143,043 150,000 25,000 100,000 Total Expenditures 2,824,314$ 2,876,190$ 3,242,646$ 3,176,661$ 3,237,287$ 3,391,387$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 1.00 1.00 1.00 1.00 M. W. I - Wastewater Trtmt 1.00 1.00 1.00 1.00 1.00 Maint Operator - Wastewater 3.00 3.00 3.00 3.00 3.00 M.W. II - Wastewater Trtmnt Plnt 3.00 2.00 3.00 3.00 3.00 Sr M.W. - Wastewater Plant 1.00 1.00 1.00 1.00 1.00 Sr TPO - Wastewater 1.00 1.00 1.00 1.00 1.00 TPO - Wastewater Treatment 4.00 4.00 4.00 4.00 4.00 Total Personnel 18.00 16.00 17.00 17.00 17.00 Capital Outlay 2016 2017 Facility Repairs 110,000$ -$ Process Equipment 40,000 25,000 Total Capital Outlay 150,000$ 25,000$ Activity: Lift Stations (720130)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Expenditures: Services -$ -$ -$ 50,802$ 80,951$ 83,380$ Supplies - - 6,419 - 6,644 6,777 Total Expenditures -$ -$ 6,419$ 50,802$ 87,595$ 90,156$ Activity Summary Activity Summary 411 City of Iowa City Activity: Wastewater Collection Systems (720140)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Misc Permits & Licenses 6,604$ 7,484$ 8,012$ 7,484$ 8,000$ 8,000$ Intergovernmental Fed Intergovnt Rev - - 21,983 - - - Disaster Assistance - 2,923 2,064 - - - Other State Grants - 21,924 - - - - Charges For Fees And Services Wastewater Charges 8,935 15,925 - 15,925 - - Miscellaneous Misc Merchandise 524 1,375 - 1,375 - - Other Misc Revenue 715 1,098 590 1,098 590 590 Other Financial Sources Sale Of Assets - - 1,187 - - - Total Revenues 16,778$ 50,729$ 33,836$ 25,882$ 8,590$ 8,590$ Expenditures: Personnel 412,998$ 435,925$ 452,776$ 450,913$ 466,017$ 479,998$ Services 205,339 224,749 263,187 188,289 194,078 197,960 Supplies 38,251 48,441 64,983 80,286 66,471 67,800 Capital Outlay 182,617 45,299 57,638 205,000 40,000 55,000 Total Expenditures 839,205$ 754,414$ 838,584$ 924,488$ 766,566$ 800,757$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. III - Wastewater Collect. 1.80 1.80 1.80 1.80 1.80 M.W. II - Wastewater Trtmnt Plnt 2.70 3.70 2.70 2.70 2.70 Sr M.W. - Wastewater Collection 0.90 0.90 0.90 0.90 0.90 Total Personnel 5.40 6.40 5.40 5.40 5.40 Capital Outlay 2016 2017 Inflow & Infiltration Repair 55,000$ 40,000$ Lift Station Process Instruments 150,000 - Total Capital Outlay 205,000$ 40,000$ Activity Summary 412 City of Iowa City Activity: Wastewater Debt Service (720800)Fund: Wastewater Treatment (7201) Division: Wastewater (720100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Transfers In: Bond Ordinance Trans 4,581,311$ 4,570,067$ 4,559,963$ 4,488,036$ 4,431,246$ 4,334,830$ Total Revenues & Transfers In 4,581,311$ 4,570,067$ 4,559,963$ 4,488,036$ 4,431,246$ 4,334,830$ Expenditures: Services -$ -$ -$ 1,200$ 1,200$ 1,200$ Other Financial Uses Revenue Bonds Principal & Interest Payments 6,411,888 4,668,682 4,674,900 4,695,119 4,659,575 4,661,575 Total Expenditures 6,411,888$ 4,668,682$ 4,674,900$ 4,696,319$ 4,660,775$ 4,662,775$ Activity Summary 413 Issue / Use of Funds Amount of Issue FY2016 FY2017 FY2018 2008C Sewer Revenue Refunding of Series 1996, 1997 and 1999 Revenue Bonds 24,280,000 2023 12,460,000 2,482,594 2,468,350 2,478,750 2009A Sewer Refunding of Series 2000 Revenue Bonds 8,660,000 2026 6,275,000 786,325 786,525 785,925 2010A Sewer Revenue Refunding of Series 2001 and 2002 Revenue Bonds 15,080,000 2021 6,330,000 1,426,200 1,404,700 1,396,900 Total Sewer Revenue Bonds:25,065,000 4,695,119 4,659,575 4,661,575 Principal Outstanding Fiscal Year Debt Paid in Full Debt Service Payments Sewer Revenue Bonds Outstanding Debt Obligation at June 30, 2016 Summary by Individual Issue 414 Fiscal Year Principal Interest Total 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 25,065,000 4,131,438 29,196,438 29,196,438 Payments Principal Outstanding Beginning of Fiscal Year Paid by Sewer Revenue Sewer Revenue Bonds - Summary Debt Repayment Schedule 415 Fiscal Year Principal Interest Total 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 12,460,000 1,844,875 14,304,875 14,304,875 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 1996 Sewer Revenue Bonds 12,650,000$ Refunded 1997 Sewer Revenue Bonds 7,600,000 Refunded 1999 Sewer Revenue Bonds 4,560,000 Issuance Costs 48,122 Bond Premium (578,122) Amount of Issue 24,280,000$ Payments Principal Outstanding Beginning of Fiscal Year Sewer Revenue Coupon Rate 2008C Sewer Revenue Refunding Capital Loan Notes Principal: $24,280,000 Dated: October 15, 2008 Callable: July 1, 2016 Project 416 Fiscal Year Principal Interest Total 2017 505,000 281,525 786,525 786,525 6,275,000 4.00% 2018 525,000 260,925 785,925 785,925 5,770,000 4.00% 2019 550,000 238,050 788,050 788,050 5,245,000 4.50% 2020 575,000 212,738 787,738 787,738 4,695,000 4.50% 2021 605,000 186,188 791,188 791,188 4,120,000 4.50% 2022 635,000 158,288 793,288 793,288 3,515,000 4.50% 2023 665,000 127,375 792,375 792,375 2,880,000 5.00% 2024 700,000 93,250 793,250 793,250 2,215,000 5.00% 2025 740,000 57,250 797,250 797,250 1,515,000 5.00% 2026 775,000 19,375 794,375 794,375 775,000 5.00% Totals 6,275,000 1,634,963 7,909,963 7,909,963 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2000 Sewer Revenue Bonds 8,920,000$ Issuance Costs 183,073 Bond Premium (443,073) Amount of Issue 8,660,000$ Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Sewer Revenue 2009A Sewer Revenue Refunding Capital Loan Notes Principal: $8,660,000 Dated: May 18, 2009 Callable: July 1, 2017 Project 417 Fiscal Year Principal Interest Total 2017 1,175,000 229,700 1,404,700 1,404,700 6,330,000 4.00% 2018 1,215,000 181,900 1,396,900 1,396,900 5,155,000 4.00% 2019 1,270,000 132,200 1,402,200 1,402,200 3,940,000 4.00% 2020 1,310,000 80,600 1,390,600 1,390,600 2,670,000 4.00% 2021 1,360,000 27,200 1,387,200 1,387,200 1,360,000 4.00% Totals 6,330,000 651,600 6,981,600 6,981,600 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2001 Sewer Revenue Bonds 10,250,000$ Refunded 2002 Sewer Revenue Bonds 5,590,000$ Issuance Costs 124,077 Bond Premium (884,077) Amount of Issue 15,080,000$ Payments Principal Outstanding Beginning of Fiscal Year Sewer Revenue Coupon Rate 2010A Sewer Revenue Refunding Capital Loan Notes Principal: $15,080,000 Dated: April 15, 2010 Callable: July 1, 2018 Project 418 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 fiscal year 2015 was approximately $8.14 million. Although user fees are currently sufficient to cover annual operating costs, they are insufficient to cover capital improvement project expenditures, and the fund has a downward trend in fund balance. The financial plan presented includes a 5% rate increase for both fiscal years 2015 and 2016.   (1) FY16 and FY17 figures are estimates Fiscal year 2016 year-end unassigned fund balance is estimated to decrease 16.44% compared to fiscal year 2015. The decrease is directly due to water capital improvement projects in the Capital Projects Fund. The fiscal year 2017 unassigned fund balance is estimated to decrease another 12.71% from fiscal year 2016. The decrease is also directly due to transfers out for water capital improvement projects in the Capital Projects Fund. The Water fund will have an estimated $4.25 million in restricted fund balance at the end of fiscal year 2017 for revenue bond covenants. Fiscal year 2013 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. FY13 FY14 FY15 FY16 FY17 Unassigned $7,988,259 $7,365,753 $8,138,400 $6,800,394 $5,904,956 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 Fund Balance (1) 419 Revenues: The Water Division is funded by water user fees, per the current schedule: Minimum Monthly Charge (MMC) Minimum Usage Rates Meter Size (inches) FY17 Rate 5/8 (residential) $7.07 3/4 $7.72 1 $9.10 1½ $18.15 2 $24.41 3 $45.11 4 $78.69 6 $158.33 Cubic Feet FY17 Rate First 100/mo. MMC (varies) 101-3,000/mo. $3.30/100 cu. ft. 3,001 and over $2.37/100 cu. ft. Single Purpose Meter Charges First 100/mo. MMC (varies) Over 101/mo. $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 increased from $6.41 per month in fiscal year 2014 and to $7.07 in fiscal year 2016 and thereafter. Approximately 98% of Water operations are funded through charges for services. The estimated change in revenues from fiscal year 2016 to fiscal year 2017 is a 3.2% decrease. The decrease is based on an anticipated decrease in customer consumption. Use of Money & Property primarily consists of interest on investments. 98% 2%0% FY17 Estimated - $9,111,655 Charges for Fees & Services Use of Money & Property Misc Revenue 420 Expenditures: The fiscal year 2017 expenditures are 0.5% lower than the fiscal year 2016 revised expenditures. The largest expenditure decrease was in the services budget of the Water Treatment Plant operations; this was due to the timing of maintenance costs including the replacement of activated carbon filters. Revenue bond principal and interest payments are 23% of the Water fund’s expenditure budget for fiscal year 2017. Other financing uses include transfers out of $1,116,225 for capital improvement projects. 32% 31% 8% 6% 23% FY17 Estimated - $8,558,937 Personnel Services Supplies Capital Outlay Debt Service 421 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 17,950,722$ 12,138,269$ 11,541,132$ 12,332,979$ 11,017,273$ 10,152,866$ Revenues: Use Of Money And Property Interest Revenues 144,268$ 153,347$ 170,614$ 130,169$ 171,000$ 171,000$ Rents 1,000 750 - 750 - - Royalties & Commiss 913 723 772 723 750 750 Intergovernmental Fed Intergovnt Rev - - 41,920 - - - Disaster Assistance - - 347 - - - Other State Grants - 3,653 270 - - - Charges For Fees And Services Water Charges 8,673,278 8,442,246 8,525,988 9,265,018 8,925,646 8,925,646 Miscellaneous Printed Materials 12 13 29 - - - Misc Merchandise 12,350 8,537 12,802 8,537 7,000 7,000 Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000 Other Misc Revenue 143,303 5,259 (1,612) 5,259 5,259 5,259 Other Financial Sources Sale Of Assets 16,325 11,055 48 - - - Sub-Total Revenues 8,993,449 8,627,583 8,753,178 9,412,456 9,111,655 9,111,655 Transfers In: 1) Bond Ordinance Transfers In 1,996,115 2,010,315 2,008,715 2,010,716 2,020,178 2,016,628 Misc Transfers In 16,878 - - - - - Sub-Total Transfers In 2,012,993 2,010,315 2,008,715 2,010,716 2,020,178 2,016,628 Total Revenues & Transfers In 11,006,442$ 10,637,898$ 10,761,893$ 11,423,172$ 11,131,833$ 11,128,283$ Expenditures: Water Administration 1,209,463$ 1,178,390$ 1,221,915$ 1,511,158$ 1,608,731$ 1,643,504$ Water Treatment Plant Ops 1,935,659 1,989,276 2,017,234 2,371,099 2,218,988 2,302,132 Water Distribution System 1,248,942 1,410,846 1,090,836 1,527,193 1,470,961 1,482,115 Water Customer Service 1,099,863 1,109,258 1,271,251 1,150,856 1,212,438 1,221,421 Water Public Relations 67,769 55,724 56,077 57,365 58,672 60,297 Water Debt Service 7,063,088 1,984,946 1,989,515 1,988,416 1,989,147 1,997,103 Sub-Total Expenditures 12,624,784 7,728,440 7,646,828 8,606,087 8,558,937 8,706,572 Transfers Out: Capital Project Fund 2,078,787 1,151,955 - 1,815,275 1,116,225 802,100 1) Debt Service Funding 1,996,115 2,010,315 2,008,715 2,010,716 2,020,178 2,016,628 GO Bond Abatement 360,457 344,325 314,503 306,800 300,900 - Operating Subsidy 23,784 - - - - - Sub-Total Transfers Out 4,459,143 3,506,595 2,323,218 4,132,791 3,437,303 2,818,728 Total Expenditures & Transfers Out 17,083,927$ 11,235,035$ 9,970,046$ 12,738,878$ 11,996,240$ 11,525,300$ Fund Balance, June 30 11,873,237$ 11,541,132$ 12,332,979$ 11,017,273$ 10,152,866$ 9,755,849$ Change in Accounting Method 265,032 - - - - - Adjusted Fund Balance, June 30 12,138,269 11,541,132 12,332,979 11,017,273 10,152,866 9,755,849 Restricted / Committed /Assigned 4,150,010 4,175,379 4,194,579 4,216,879 4,247,910 4,267,435 Unassigned Balance 7,988,259$ 7,365,753$ 8,138,400$ 6,800,394$ 5,904,956$ 5,488,414$ % of Revenues & Transfers In 73%69%76%60%53%49% 1) Same Fund Transfers required by bond covenants *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Water (7300 - 7301) Fund Summary 422 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 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 270 miles of water main and appurtenances that date back to 1882. Customer Service 27,201 (Fiscal Year 2015) 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. 423 HIGHLIGHTS  Identification and mapping of critical customers with updated contact information for hospitals, clinics, industries, restaurants, etc. This will enable streamlined notification of critical customers in case of emergencies or planned projects which will result in disruption of service.  Completed the Automated Water Meter Reading (AMR) system in fiscal year 2016.  Water service stop box project was started in 2012. The goal is to collect, record, and map stop box data for approximately 22,000 service lines in Iowa City. This will better assist customers during emergencies and for water main replacement projects. At this time we have completed 5,571 stop box locations.  Actively participated in development and conversion to Munis Utility Billing System.  The Student Operator Program was created in 2012 as a cooperative endeavor with the University Of Iowa College Of Engineering, this program provides training and experience for students that is beneficial for the Water Division and the students. This program was expanded in fiscal year 2015 to (6) students to perform weekend operations and summer distribution and customer service work.  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.  Total water main breaks declined from 98 in fiscal year 2014 to 52 in fiscal year 20 15. Recent Accomplishments  Drinking water compliance rate is 100%.  Repaired 52 water main breaks in fiscal year 2015 down from 98 in fiscal year 2014  City added 11,981 feet of water main in 2014 and 11,310 feet (YTD) in 2015.  Automated Water Meter Reading (AMR) Project to be completed in fiscal year 2016.  Mapping system conversion to GIS format.  Implementation of Cartegraph Asset Management System in Water Distribution. Upcoming Challenges  Transition to distribution infrastructure appurtenance predictive and preventative repair and/or replacement. Hydrants, valves, and water mains are be evaluated to address aging or undersized infrastructure components.  Maintaining and upgrading aging plant, equipment and system computer control hardware & software.  Planning and implementation of pressure zones and additional storage as the City water system continues to grow.  Assess the need for expanding raw water resources. 424 Staffing: FY2015 FY2016 FY2017 Total FTE’s 32.00 32.00 31.75 Staffing Level Change Summary: In fiscal year 2017, the .25 FTE Project Support Assistant position was eliminated. Service Level Changes for FY2017:  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: Consulting fees of $50,000 were added to the Water Administration services budget for a study of the service distribution system pressure zones around the city. The loss reserve payment in the Water Administration services budget was also increased by $50,000 due to an increase in the risk management claims against the city. Capital outlay in the Water Distribution activity was reduced to from $312,000 to $230,000. This change was made to reflect the transfer of funds for water main break repairs, saddle service replacement, fire hydrant repair/replacement, valve repair/replacement and cathodic protection to a services line item from a Capital Outlay line item. 425 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: 5 Year Average FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Water Pumped (millions of gallons)2,006.3 1,989.3 2,008.2 2,031.6 2,058.7 1,943.8 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 1,787 4,119 12,947 7,227 11,490 3,407 4,398 510 105 491 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 9,382 3,966 11,226 7,632 1,216 264 264 266 267 268 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Goal FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Bacterial Samples 840 890 920 948 1,013 1,036 5 Year Average FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Main Breaks 71 56 57 94 98 52 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015* 3,691 5,441 3,596 3,192 2,665 Ensure high quality water is supplied in abundant quantities to the residents of Iowa City. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Strategic Economic Development Activities Ensure the water distribution system delivers high quality water in sufficient quantities to meet development opportunities. 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. New Water Main (feet) Subdivisions Projects Water Main Replaced (feet) Miles of Main Enhanced Communication and Marketing Surpass EPA water quality standards and minimize service disruptions. Service Work Orders The radio read meter reading system has helped to greatly improve efficiency, including Service Work Orders 426 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: 5 Year Average FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Non-Account Water Percentage 8.1%11.0%8.3%7.1%11.9%2.3% Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 3,240 3,316 3,330 3,355 3,391 3,300 3,924 4,004 4,004 1,964Number of Hydrants Flushed A Solid Financial Foundation Efficiently distribute high quality water to a growing city. Identify energy and leak efficiency opportunities. Healthy Neighborhoods Maintain Insurance Services Office (ISO) rating to maintain high level of service and safety for property owners and residents in Iowa City. Ensure reliable water supplies for public safety purposes. Number of Hydrants 427 City of Iowa City Activity: Water Administration (730110)Fund: Water (7300) Division: Water (730100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 144,253$ 153,347$ 170,614$ 130,169$ 171,000$ 171,000$ Royalties & Commiss 913 723 772 723 750 750 Intergovernmental Fed Intergovnt Rev - - 39,316 - - - Charges For Fees And Services Water Charges 8,261,741 8,027,042 8,130,167 8,849,814 8,529,516 8,529,516 Miscellaneous Printed Materials 12 13 29 - - - Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000 Other Misc Revenue 2,377 5,259 (1,612) 5,259 5,259 5,259 Other Financial Sources Sale Of Assets 98 - - - - - Transfers In: Misc Transfers In 16,878 - - - - - Total Revenues & Transfers In 8,428,272$ 8,188,384$ 8,341,286$ 8,987,965$ 8,708,525$ 8,708,525$ Expenditures: Personnel 236,466$ 247,331$ 247,404$ 268,847$ 259,824$ 267,619$ Services 968,897 926,862 971,065 1,238,733 1,344,477 1,371,367 Supplies 4,100 4,197 3,446 3,578 4,430 4,519 Total Expenditures 1,209,463$ 1,178,390$ 1,221,915$ 1,511,158$ 1,608,731$ 1,643,504$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2.25 2.25 2.00 Activity Summary 428 City of Iowa City Activity: Water Treatment Plant Ops (730120)Fund: Water (7300) Division: Water (730100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Other State Grants -$ 3,653$ 270$ -$ -$ -$ Charges For Fees And Services Water Charges - 156 - 156 - - Miscellaneous Other Misc Revenue 140,926 - - - - - Other Financial Sources Sale of Assets 362 - 44 - - - Total Revenues 141,288$ 3,809$ 314$ 156$ -$ -$ Expenditures: Personnel 873,952$ 907,108$ 862,888$ 931,730$ 916,413$ 943,905$ Services 698,569 672,305 683,410 963,434 859,828 877,025 Supplies 357,683 394,793 373,390 433,935 422,747 431,202 Capital Outlay 5,455 15,070 97,546 42,000 20,000 50,000 Total Expenditures 1,935,659$ 1,989,276$ 2,017,234$ 2,371,099$ 2,218,988$ 2,302,132$ Personnel Services - FTE 2013 2014 2015 2016 2017 Laboratory Technician - Water 0.50 0.50 0.50 0.50 0.50 Maintenance Operator - Water 4.00 3.00 3.00 3.00 3.00 M.W. I - Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. M.W. Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. T.P.O. - Water 1.00 1.00 1.00 1.00 1.00 T.P.O. - Water 4.00 4.00 4.00 4.00 4.00 Total Personnel 11.50 10.50 10.50 10.50 10.50 Capital Outlay 2016 2017 Fire alarm panel replacement 35,000$ -$ Ammonia room heat system 7,000 - Flow meters at collection wells-replacement - 20,000 Total Capital Outlay 42,000$ 20,000$ Activity Summary 429 City of Iowa City Activity: Water Distribution System (730130)Fund: Water (7300) Division: Water (730100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 1,000$ 750$ -$ 750$ -$ -$ Charges For Fees And Services Water Charges 72,437 77,048 76,832 77,048 77,140 77,140 Miscellaneous Misc Merchandise 10,785 5,377 2,399 5,377 2,000 2,000 Other Financial Sources Sale of Assets - 11,055 4 - - - Total Revenues 84,222$ 94,230$ 79,235$ 83,175$ 79,140$ 79,140$ Expenditures: Personnel 669,959$ 718,663$ 642,336$ 702,708$ 713,471$ 734,875$ Services 193,581 219,441 208,834 270,245 275,745 281,260 Supplies 128,887 110,761 126,341 242,240 211,745 215,980 Capital Outlay 256,515 361,981 113,325 312,000 270,000 250,000 Total Expenditures 1,248,942$ 1,410,846$ 1,090,836$ 1,527,193$ 1,470,961$ 1,482,115$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 1.00 Utilities Technician - Water 1.00 1.00 - - - Total Personnel 8.00 8.00 8.00 8.00 8.00 Capital Outlay 2016 2017 Leak detection equipment -$ 20,000$ Tapping machine replacement - 20,000 Water main repairs-contracted improvement 312,000$ 230,000$ Total Capital Outlay 312,000$ 270,000$ Activity Summary 430 City of Iowa City Activity: Water Customer Service (730140)Fund: Water (7300) Division: Water (730100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Water Charges 339,100$ 338,000$ 318,989$ 338,000$ 318,990$ 318,990$ Miscellaneous Misc Merchandise 1,565 3,160 10,403 3,160 5,000 5,000 Other Financial Sources Sale Of Assets 15,865 - - - - - Total Revenues 356,530$ 341,160$ 329,392$ 341,160$ 323,990$ 323,990$ Expenditures: Personnel 758,713$ 753,876$ 796,483$ 805,469$ 842,005$ 867,265$ Services 130,806 107,787 114,070 118,602 129,594 132,186 Supplies 12,661 11,665 20,214 21,060 21,539 21,970 Capital Outlay 197,683 235,930 340,484 205,725 219,300 200,000 Total Expenditures 1,099,863$ 1,109,258$ 1,271,251$ 1,150,856$ 1,212,438$ 1,221,421$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2016 2017 Radio read devices 20,725$ 15,000$ Handheld radio read data collectors (2)- 10,000 Underground utility locator - 8,300 Water Meters 185,000 186,000 Total Capital Outlay 205,725$ 219,300$ Activity Summary 431 City of Iowa City Activity: Water Public Relations (730150)Fund: Water (7300) Division: Water (730100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev -$ -$ 2,604$ -$ -$ -$ Disaster Assistance - - 347 - - - Total Revenues -$ -$ 2,951$ -$ -$ -$ Expenditures: Personnel 40,605$ 41,926$ 43,333$ 43,520$ 45,163$ 46,518$ Services 26,370 13,521 12,589 13,588 13,354 13,621 Supplies 794 277 155 257 155 158 Total Expenditures 67,769$ 55,724$ 56,077$ 57,365$ 58,672$ 60,297$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 15$ -$ -$ -$ -$ -$ Transfers In: Bond Ordinance Transfers In 1,996,115 2,010,315 2,008,715 2,010,716 2,020,178 2,016,628 Total Revenues & Transfers In 1,996,130$ 2,010,315$ 2,008,715$ 2,010,716$ 2,020,178$ 2,016,628$ Expenditures: Services 12,810$ -$ -$ 1,200$ 1,200$ 1,200$ Other Financial Uses Revenue Bonds Principal & Interest Payments 7,050,278 1,984,946 1,989,515 1,987,216 1,987,947 1,995,903 Total Expenditures 7,063,088$ 1,984,946$ 1,989,515$ 1,988,416$ 1,989,147$ 1,997,103$ Activity Summary Activity Summary 432 Issue / Use of Funds Amount of Issue FY2016 FY2017 FY2018 Y 2008 Water Revenue Refunding of 1999B Capital Loan Notes 7,115,000 2025 4,510,000 602,838 602,694 605,825 2009 Water Revenue Refunding of Series 2000 Revenue Bonds 9,750,000 2026 6,870,000 846,338 844,338 846,438 2012C Water Revenue Refunding of Series 2002 Revenue Bonds 4,950,000 2023 3,565,000 538,040 540,915 543,640 Total - Water Revenue Bonds 14,945,000 1,987,215 1,987,946 1,995,903 Fiscal Year Debt Paid in Full Principal Outstanding Water Revenue Bonds Outstanding Debt Obligation at June 30, 2016 Summary by Individual Issue Debt Service Payments 433 Fiscal Year Principal Interest Total Paid by Water Revenue 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 14,945,000 2,781,698 17,726,698 17,726,698 Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Bonds - Summary Debt Repayment Schedule by Fiscal Year 434 Fiscal Year Principal Interest Total 2017 425,000 177,694 602,694 602,694 4,510,000 3.75% 2018 445,000 160,825 605,825 605,825 4,085,000 4.00% 2019 460,000 142,725 602,725 602,725 3,640,000 4.00% 2020 475,000 124,025 599,025 599,025 3,180,000 4.00% 2021 495,000 104,625 599,625 599,625 2,705,000 4.00% 2022 515,000 84,103 599,103 599,103 2,210,000 4.13% 2023 540,000 62,006 602,006 602,006 1,695,000 4.25% 2024 565,000 38,172 603,172 603,172 1,155,000 4.38% 2025 590,000 12,906 602,906 602,906 590,000 4.38% Totals 4,510,000 907,081 5,417,081 5,417,081 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 1999B Water Revenue Bonds 7,045,000$ Issuance Costs 105,433 Bond Premium (35,433) Amount of Issue 7,115,000$ Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Coupon Rate 2008D Water Revenue Refunding Capital Loan Notes Principal: $7,115,000 Dated: October 15, 2008 Callable: July 1, 2016 Project 435 Fiscal Year Principal Interest Total 2017 560,000 284,338 844,338 844,338 6,870,000 4.00% 2018 585,000 261,438 846,438 846,438 6,310,000 4.00% 2019 610,000 237,538 847,538 847,538 5,725,000 4.00% 2020 635,000 212,638 847,638 847,638 5,115,000 4.00% 2021 665,000 185,806 850,806 850,806 4,480,000 4.25% 2022 695,000 156,038 851,038 851,038 3,815,000 4.50% 2023 725,000 124,088 849,088 849,088 3,120,000 4.50% 2024 760,000 90,675 850,675 850,675 2,395,000 4.50% 2025 800,000 55,575 855,575 855,575 1,635,000 4.50% 2026 835,000 18,788 853,788 853,788 835,000 4.50% Totals 6,870,000 1,626,919 8,496,919 8,496,919 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2000 Water Revenue Bonds 9,895,000$ Issuance Costs 219,743 Bond Premium (364,743) Amount of Issue 9,750,000$ Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Water Revenue 2009B Water Revenue Refunding Capital Loan Notes Principal: $9,750,000 Dated: May 18, 2009 Callable: July 1, 2017 Project 436 Fiscal Year Principal Interest Total 2017 480,000 60,915 540,915 540,915 3,565,000 1.50% 2018 490,000 53,640 543,640 543,640 3,085,000 1.50% 2019 495,000 46,253 541,253 541,253 2,595,000 1.50% 2020 510,000 37,440 547,440 547,440 2,100,000 2.00% 2021 520,000 27,140 547,140 547,140 1,590,000 2.00% 2022 530,000 16,640 546,640 546,640 1,070,000 2.00% 2023 540,000 5,670 545,670 545,670 540,000 2.10% Totals 3,565,000 247,698 3,812,698 3,812,698 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2002 Water Revenue Bonds 5,015,000$ Issuance Costs 15,725 Bond Premium (80,725) Amount of Issue 4,950,000$ Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Coupon Rate 2012C Water Revenue Refunding Capital Loan Notes Principal: $4,950,000 Dated: June 20, 2012 Callable: July 1, 2020 Project 437 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, 2015 was $1,050,437, a 17.97% increase from fiscal year 2014. The increase primarily resulted from an increase in the garbage collection fee of $.40 per month. (1) FY16 and FY17 figures are estimates Fiscal year 2016 fund balance is projected to increase by 2.75%. This increase is primarily due to the staff restructuring in the Transportation and Resource Management and Public Works departments. Fiscal year 2017 fund balance is projected to continue to increase by 5.03% to $1,163,183. In fiscal year 2013, 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 represented refuse collection fees receivable at year end. The Refuse Collection fund has no restricted or assigned fund balances. FY13 FY14 FY15 FY16 FY17 Unassigned 719,427 890,410 1,050,437 1,132,013 1,163,183 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Fund Balance (1) 438 Revenues: The Refuse Collection operations are funded primarily by user fees. The following schedule presents current user fees and the current fiscal year 2017 fees. There are additional fees not listed, including the pickup of tires, TVs, and computer monitors. The fiscal year 2017 budget does not propose any changes to refuse collection fees. 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. Fiscal year 2017 revenue is estimated at 3.8% higher than fiscal year 2016 estimated revenue based upon the actual collections last fiscal year. A fee increase of $.40 per month was implemented in fiscal year 2015. 100% 0% FY17 Estimated - $3,173,900 Charges for Services All others Current Garbage Collection $11.80 Curbside Recycling per Unit $4.10 Appliance Collection $20.00 Bulky Item Pickup: First item $12.50 Additional items $6.00 Yard Waste: Per bag $1.25 Annual sticker $25.00 439 Expenditures: The fiscal year 2017 expenditure budget represents a 5.62% increase from fiscal year 2016 estimated expenditures. The increase is primarily from increases in internal service vehicle maintenance and replacement charges. Capital outlay costs include the purchase of refuse carts and lids and total only 1% of the operating budget. 43% 55% 1% 1% FY17 Proposed - $3,142,730 Personnel Services Supplies Capital Outlay 440 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 487,466$ 719,427$ 890,410$ 1,050,437$ 1,132,013$ 1,163,183$ Revenues: Licenses And Permits General Use Permits 5,500$ 6,325$ 4,300$ 6,325$ 4,300$ 4,300$ Use Of Money And Property Interest Revenues 1,131 1,095 2,929 357 3,000 3,000 Charges For Fees And Services Refuse Charges 2,936,096 3,050,189 3,175,019 3,050,190 3,166,600 3,166,600 Miscellaneous Other Misc Revenue 2,309 150 48 150 - - Total Revenues 2,945,036$ 3,057,759$ 3,182,296$ 3,057,022$ 3,173,900$ 3,173,900$ Expenditures: Refuse Administration 530,439$ 509,622$ 485,586$ 388,743$ 501,017$ 512,574$ Refuse Operations 1,268,670 1,208,826 1,297,720 1,296,257 1,435,390 1,468,585 Yard Waste Collection 276,988 326,884 318,483 340,582 281,705 288,811 Curbside Recycling Collection 658,437 688,554 682,433 765,233 754,908 774,872 White Goods/Bulky Collection 195,400 152,890 138,047 184,631 169,710 174,242 Sub-Total Expenditures 2,929,934 2,886,776 2,922,269 2,975,446 3,142,730 3,219,084 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 2,985,934$ 2,886,776$ 3,022,269$ 2,975,446$ 3,142,730$ 3,919,084$ Fund Balance, June 30 446,568$ 890,410$ 1,050,437$ 1,132,013$ 1,163,183$ 417,999$ Change in Accounting Method 272,859 - - - - - Adjusted Fund Balance, June 30 719,427 890,410 1,050,437 1,132,013 1,163,183 417,999 Restricted / Committed /Assigned - - - - - - Unassigned Balance 719,427$ 890,410$ 1,050,437$ 1,132,013$ 1,163,183$ 417,999$ % of Revenues 24%29%33%37%37%13% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Refuse Collection (7400) Fund Summary 441 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 Transportation and Resource Management Department. Crews provide curbside pickup of household waste, recycling, yard waste, bulky items, and appliances to 15,405 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 15% cost share of the Transportation & Resource Management Administration budget, a 1.0 FTE Assistant Superintendent, and a .50 FTE Customer Service Representative. 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)- 356-5151 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 11 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) 356-5151 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. 442 HIGHLIGHTS In fiscal year 2015 Refuse Collection handled: • 9,210 tons of refuse • 1,696 tons of yard waste • 1,508 tons of recycling • 2,746 bulk items from the curbside • 199 appliances from the curbside • 241 electronics from the curbside • 15,405 households serviced weekly Recent Accomplishments: Upcoming Challenges:  Continued evaluating data from single stream recycling pilot program  Implementation of food scrap waste pilot program  Implementing programs to increase awareness and participation in recycling programs  Facility does not meet needs of existing operations  Evaluation of routing due to continued growth of Iowa City Staffing: FY2015 FY2016 FY2017 Total FTE’s 19.35 17.85 17.50 Staffing Level Change Summary: In fiscal year 2016, oversight of the Refuse Collection Operations moved from the Public Works department to the Transportation and Resource Management department. This resulted in changes to staffing levels as the .35 FTE for the Streets/Solid Waste Superintendent and the .50 FTE Clerk/Typist are being moved entirely to the Streets Operations budget in the Road Use Tax Fund and out of the Refuse Administration budget. These staffing changes will take effect in fiscal year 2017. Also changed for fiscal year 2017 was a restructuring of the Clerk positions in the Refuse and Landfill funds. The result of this change is that the Recycle Clerk in the Landfill Operations was replaced with a Customer Service Representative that is now split 50/50 between the Landfill Administration and the Refuse Administration activities. 443 Service Level Change Summary: No service level changes are proposed at this time. Financial Highlights: With the reorganization of the Transportation & Resource Management department and the re- allocation of the Administration staff, an administrative chargeback was added to the Refuse Administration budget. The Transportation & Resource Management Administration budget was added to the General Fund. 15% of this budget is being allocated to the Refuse Collection operations to cover the cost of oversight for this fund. The result is a decrease in Personnel costs and an increase in Services costs in the Refuse Administration budget. Capital Outlay in the amount of $31,300 is proposed for fiscal year 2017 for refuse carts. 444 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Residential Refuse Collection Accounts 14,960 15,030 15,177 15,331 15,405 Refuse Tonnages 8,969 8,935 8,956 9,160 9,210 Recycling Tonnages 1,471 1,528 1,542 1,496 1,508 Yard Waste Tonnages 1,730 1,638 1,433 1,629 1,696 White Goods – Scheduled Pickups FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Bulk Items 2,414 2,382 2,323 2,251 2,746 Appliances 245 243 193 197 199 Electronics 191 203 292 209 241 Tires 20 10 11 21 43 White Goods Route Total Tonnages 258.76 280.91 253.65 254.17 269.56 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Bulk Items 34 53 43 38 36 Appliances 10 9 4 0 0 Electronics 10 9 13 11 4 Tires 38 14 6 5 12 Deer 10 20 27 22 25 Maintain clean and safe neighborhoods. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing & Healthy Neighborhoods Provide sustainable and cost-effective services for residents that divert material from the landfill. Continue to provide exceptional curbside recycling, yard waste, appliance, and electronic waste collection services to Iowa City residents. Healthy Neighborhoods Continue the collection of illegally dumped material on City property and rights of way. 445 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Bulk Items 53 63 76 77 106 Appliances 9 12 10 4 2 Electronics 12 6 6 11 9 A Strong Urban Core Continue the collection of illegally dumped material in the Central Business District alleys. Maintain a clean and safe environment for a vibrant downtown. 446 City of Iowa City Activity: Refuse Administration (740110)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,131$ 1,095$ 2,929$ 357$ 3,000$ 3,000$ Charges For Fees And Services Refuse Charges 200 275 775 275 775 775 Miscellaneous Other Misc Revenue - 74 48 74 - - Total Revenues 1,331$ 1,444$ 3,752$ 706$ 3,775$ 3,775$ Expenditures: Personnel 213,723$ 203,577$ 182,798$ 111,597$ 153,639$ 158,248$ Services 315,872 302,958 301,750 275,537 346,345 353,272 Supplies 844 3,087 1,038 1,609 1,033 1,054 Total Expenditures 530,439$ 509,622$ 485,586$ 388,743$ 501,017$ 512,574$ Personnel Services - FTE 2013 2014 2015 2016 2017 Asst Supt Solid Waste 1.00 1.00 1.00 1.00 1.00 Clerk/Typist - Solid Waste 1.00 1.00 1.00 0.50 - Customer Service Rep - Solid Waste - - - - 0.50 Supt Streets/Solid Waste 0.35 0.35 0.35 0.35 - Total Personnel 2.35 2.35 2.35 1.85 1.50 Activity Summary 447 City of Iowa City Activity: Refuse Operations (740120)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits General Use Permits 5,500$ 6,325$ 4,300$ 6,325$ 4,300$ 4,300$ Charges For Fees And Services Refuse Charges 2,047,890 2,090,029 2,181,087 2,090,030 2,183,000 2,183,000 Miscellaneous Other Misc Revenue 2,266 - - - - - Total Revenues 2,055,656$ 2,096,354$ 2,185,387$ 2,096,355$ 2,187,300$ 2,187,300$ Expenditures: Personnel 473,964$ 448,650$ 397,225$ 428,713$ 441,274$ 454,512$ Services 698,053 728,471 857,611 824,087 956,041 975,162 Supplies 5,838 7,735 7,965 12,157 6,775 6,911 Capital Outlay 90,815 23,970 34,919 31,300 31,300 32,000 Total Expenditures 1,268,670$ 1,208,826$ 1,297,720$ 1,296,257$ 1,435,390$ 1,468,585$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. I - Refuse 4.00 3.00 2.00 2.00 2.00 M.W. II - Refuse 4.00 4.00 4.00 3.00 3.00 M. W. III - Refuse - 1.00 1.00 1.00 1.00 Total Personnel 8.00 8.00 7.00 6.00 6.00 Capital Outlay 2016 2017 Refuse carts and lids 31,300$ 31,300$ Total Capital Outlay 31,300$ 31,300$ Activity Summary 448 City of Iowa City Activity: Yard Waste Collection (740130)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 115,036$ 166,924$ 192,731$ 166,924$ 192,825$ 192,825$ Total Revenues 115,036$ 166,924$ 192,731$ 166,924$ 192,825$ 192,825$ Expenditures: Personnel 153,907$ 159,250$ 190,787$ 163,907$ 147,221$ 151,638$ Services 105,623 132,921 103,401 136,850 109,325 111,512 Supplies 17,458 34,713 24,295 39,825 25,159 25,662 Total Expenditures 276,988$ 326,884$ 318,483$ 340,582$ 281,705$ 288,811$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. I - Refuse 2.00 1.00 2.00 2.00 2.00 M.W. II - Refuse 1.00 - - - - M. W. III - Refuse 1.00 - - - - Total Personnel 4.00 1.00 2.00 2.00 2.00 Activity: Curbside Recycling Collection (740140)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 751,391$ 765,814$ 757,718$ 765,814$ 760,000$ 760,000$ Miscellaneous Other Misc Revenue 43 - - - - - Total Revenues 751,434$ 765,814$ 757,718$ 765,814$ 760,000$ 760,000$ Expenditures: Personnel 421,717$ 430,224$ 427,621$ 476,302$ 486,632$ 501,231$ Services 236,620 246,990 238,447 272,631 251,329 256,356 Supplies 100 11,340 16,365 16,300 16,947 17,286 Total Expenditures 658,437$ 688,554$ 682,433$ 765,233$ 754,908$ 774,872$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. II - Refuse 5.00 6.00 6.00 6.00 6.00 Total Personnel 5.00 6.00 6.00 6.00 6.00 Activity Summary Activity Summary 449 City of Iowa City Activity: White Goods/Bulky Collection (740150)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 21,579$ 27,147$ 42,708$ 27,147$ 30,000$ 30,000$ Miscellaneous Other Misc Revenue - 76 - 76 - - Total Revenues 21,579$ 27,223$ 42,708$ 27,223$ 30,000$ 30,000$ Expenditures: Personnel 142,120$ 101,377$ 85,296$ 131,266$ 113,749$ 117,161$ Services 53,280 51,513 52,751 53,365 55,961 57,080 Total Expenditures 195,400$ 152,890$ 138,047$ 184,631$ 169,710$ 174,242$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. I - Refuse 1.00 2.00 2.00 2.00 2.00 Total Personnel 1.00 2.00 2.00 2.00 2.00 Activity Summary 450   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, 2015 was $24.05 million, a 0.88% decrease from the fiscal year 2014 year-end fund balance. Of the $24.05 million, $21.56 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 total fund balance decrease was primarily due to an internal loan to the Parking Fund from the Landfill Cell Replacement Reserve for $2,495,350 in order to call the 2009 parking revenue bonds in early. (1) FY16 and FY17 figures are estimates  The fiscal year 2015 unassigned fund balance of $2,493,314 was a 35.38% or $651,600 increase over the fiscal year 2014 unassigned fund balance. This change was a result of no transfers for capital improvements from the Landfill Fund during fiscal year 2015 and also from an increase in refuse charges stemming from the mercury abatement from the North Wastewater Treatment site. In fiscal year 2016, the unassigned fund balance is estimated to decrease $401,936 or 16.12%. This decrease is primarily due to a transfer to the capital improvement program. In fiscal year 2017, the unassigned balance is projected to drop by $346,931 to $1,744,447 and also due to capital improvement program transfers. 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 fiscal year 2014. 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 FY13 FY14 FY15 FY16 FY17 Unassigned $(141,273) $1,841,714 $2,493,314 $2,091,378 $1,744,447 Assigned $24,757,612 $22,423,720 $21,559,542 $22,163,034 $23,410,898 -$5,000,000 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Fund Balance (1) 451   $7.79 per ton to properly fund the cell replacement reserves. A landfill tipping fee increase was implemented during fiscal year 2016 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 projected balance in the Landfill Cell Replacement Reserve at the end of fiscal year 2017 is $9.72 million. 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 $13.69 million at the end of fiscal year 2017 in accordance with State laws. In fiscal year 2013, 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. 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 loan is expected to remain outstanding at the end of fiscal year 2016: Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/16 Total Payment FY17 FY17 Principal FY17 Interest Parking Fund 2009F Revenue Bond Defeasance 11/1/2014 $ 2,495,350 2024 $ 2,129,525 $ 289,143 $ 228,364 $ 60,779 452   Revenues: The Landfill Fund is primarily supported by user fees. The major fees charged are summarized as follows: FY17 Disposal Rates Iowa City residents: $42.50 per ton Non-Iowa City residents: $47.50 per ton FY17 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 was a tipping fee increase in fiscal year 2016 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. Landfill charges of $5,341,722 and Refuse charges of $440,100 comprise approximately 97% of the landfill’s budgeted revenue for fiscal year 2017. Total revenues are estimated to increase by 1.36% from fiscal year 2016 due to a marginal increase in landfill usage. 97% 2%1% FY17 Estimated - $5,977,982 Landfill & Refuse Charges for Services Use of Money & Property Misc Revenue 453   Expenditures: Fiscal year 2017 budgeted expenditures represent a 4.14% decrease or $194,383 from the fiscal year 2016 revised budget. This decrease is primarily due to a decrease in capital outlay expenditures in the Landfill Operations budget. The Landfill Fund fiscal year 2017 budget does not include any capital outlay expenditures. The budget does include $800,000 in transfers for capital improvements. 27% 70% 3% FY17 Estimated - $4,505,413 Personnel Services Supplies 454 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 22,343,555$ 24,616,339$ 24,265,434$ 24,052,856$ 24,254,412$ 25,155,345$ Revenues: Use Of Money And Property Interest Revenues 114,833$ 49,537$ 122,495$ 69,207$ 92,780$ 55,834$ Rents 25,311 50,245 49,655 50,245 52,894 52,894 Intergovernmental Fed Intergovnt Revenue - - 24,541 - - - Other State Grants (210,815) 12,242 - - - - Charges For Fees And Services Refuse Charges 383,760 392,531 743,008 392,531 440,100 440,100 Landfill Charges 4,733,705 4,967,453 5,043,246 5,269,970 5,341,722 5,341,722 Miscellaneous Contrib & Donations 400 713 382 - - - Misc Merchandise 19,376 20,219 20,839 20,219 21,000 21,000 Other Misc Revenue 29,133 35,541 33,001 31,092 29,486 29,486 Sub-Total Revenues 5,095,703 5,528,481 6,037,167 5,833,264 5,977,982 5,941,036 Transfer In: Interfund Loans 2,795,347 235,836 879,914 251,088 228,364 235,310 Misc Transfers In - 6,421,324 583,755 1,450,327 865,844 865,844 Sub-Total Transfers In 2,795,347 6,657,160 1,463,669 1,701,415 1,094,208 1,101,154 Total Revenues & Transfers In 7,891,050$ 12,185,641$ 7,500,836$ 7,534,679$ 7,072,190$ 7,042,190$ Expenditures: Landfill Administration 647,597$ 736,362$ 1,018,633$ 677,748$ 863,115$ 881,916$ Landfill Operations 3,402,742 3,486,272 3,564,599 3,927,155 3,543,452 3,674,455 Solid Waste Surcharge Reserve 92,546 91,666 94,652 94,893 98,846 100,711 Sub-Total Expenditures 4,142,885 4,314,300 4,677,884 4,699,796 4,505,413 4,657,082 Transfers Out: Capital Project Funding 2,128,324 1,800,922 (43,575) 1,183,000 800,000 - Misc Transfers Out - 6,421,324 583,755 1,450,327 865,844 865,844 Interfund Loan - - 2,495,350 - - - Sub-Total Transfers Out 2,128,324 8,222,246 3,035,530 2,633,327 1,665,844 865,844 Total Expenditures & Transfers Out 6,271,209$ 12,536,546$ 7,713,414$ 7,333,123$ 6,171,257$ 5,522,926$ Fund Balance*, June 30 23,963,396$ 24,265,434$ 24,052,856$ 24,254,412$ 25,155,345$ 26,674,609$ Change in Accounting Method 652,943 - - - - - Adjusted Fund Balance*, June 30 24,616,339 24,265,434 24,052,856 24,254,412 25,155,345 26,674,609 Restricted / Committed /Assigned 24,757,612 22,423,720 21,559,542 22,163,034 23,410,898 24,724,600 Unassigned Balance (141,273)$ 1,841,714$ 2,493,314$ 2,091,378$ 1,744,447$ 1,950,010$ % of Revenues & Transfers In -2%15%33%28%25%28% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Landfill (7500 - 7504) Fund Summary 455 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 Transportation and Resource Management department. 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 a 30% cost share of the Transportation & Resource Management Administration budget, a 1.0 FTE Assistant Superintendent, and a .50 FTE Customer Service Representative. Administration oversees the operation of: Landfill Operations The landfill takes in about 123,000 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 fiscal year 2012 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 Replacement Reserve This activity accounts for funds that are assigned for the replacement of closed landfill cells. These activities include acquiring land, land improvements, and cell construction. 456 Solid Waste Surcharge Reserve This activity accounts for the portion of user fees required by state law to be set aside for environmental protection, waste reduction, and recycling programs. Landfill Assurance Reserves for Closure and Post-Closure Assurance Reserves account for state-mandated set-asides for costs associated with closing the landfill and ongoing maintenance of the closed landfill site in accordance with Iowa Department of Natural Resources environmental requirements. HIGHLIGHTS  Iowa City Community Compost is produced from local yard waste and food waste. The annual production of nearly 4,000 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 769 tons of materials annually. o Rummage in the Ramp diverts about 25 tons of waste each year, supporting around 37 local non-profit groups with the proceeds. o The electronic waste recycling program has been expanded to the East Side Recycling Center. Recent Accomplishments: Upcoming Challenges:  Implemented shingle recycling program partnering with L.L. Pelling  Began landfilling operations in most recently constructed cell  Began master plan for landfill site  Replacement of aging equipment and facilities  Expansion of landfill gas collection system  Impact of increased participation in food scrap program on composting operations Staffing: FY2015 FY2016 FY2017 Total FTE’s 16.50 15.50 14.00 457 Staffing Level Change Summary: In fiscal year 2016, oversight of the Landfill and Recycling Operations moved from the Public Works department to the Transportation and Resource Management department. This resulted in changes to staffing levels as the .50 FTE for the Wastewater Superintendent and the .50 FTE Senior Clerk/Typist are being moved entirely to the Wastewater Fund budget and out of the Landfill Administration budget. These staffing changes will take effect in fiscal year 2017. Also changed for fiscal year 2017 was a restructuring of the Clerk positions in the Refuse and Landfill funds. The result of this change is that the Recycle Clerk in the Landfill Operations was replaced with a Customer Service Representative that is now split 50/50 between the Landfill Administration and the Refuse Administration activities. In the Landfill Operations activity budget, the 1.00 FTE Senior Maintenance Worker position and the 2.00 FTE Maintenance Worker III positions were reclassified as Maintenance Worker I positions in fiscal year 2017. Service Level Change Summary: No service level changes for fiscal year 2017. Financial Highlights: There are two Capital Improvement Program projects proposed by the Landfill for the revised fiscal year 2016 budget. The first is an $83,000 project to install fiber optic cable and thermal cameras around the landfill site. This will help in monitoring the working face of our active cells. The second project is a large expansion of our landfill gas collection system for $950,000 which will be partially paid for by the Landfill Closure/Post-closure Reserves. This will involve the installation of vertical and horizontal wells in various locations on the landfill site to collect methane produced by the waste in the landfill. A third project is the proposed replacement of the two landfill equipment buildings for an estimated $800,000 in fiscal year 2017. These projects are shown as transfers out to the Capital Projects Fund. With the reorganization of the Transportation & Resource Management department and the re- allocation of the Administration staff, an administrative chargeback was added to the Landfill Administration budget. The Transportation & Resource Management Administration budget was added to the General Fund. 30% of this budget is being allocated to the Landfill to cover the cost of oversight for this fund. The result is a decrease in Personnel costs and an increase in Services costs in the Landfill Administration budget. 458 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Tons of Solid Waste Landfilled FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 116,954 111,790 112,104 115,642 123,410 Organics (Food Waste) Tons Diverted to Composting FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 59 192 246 484 439 Recycling Drop Site Tons Collected FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 569 661 762 723 769 Amount (%) of All Solid Waste Recycled FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 8.2%13.6%12.2%14.0%14.1% GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Communication and Marketing Provide innovative and cost-effective services for residents that divert material from the landfill. Provide residents with convenient and efficient recycling opportunities. 459 City of Iowa City Activity: Landfill Administration (750110)Fund: Landfill (7500) Division: Landfill (750100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 35,949$ 13,202$ 41,554$ -$ 30,000$ -$ Miscellaneous Other Misc Revenue 509 - 715 - - - Total Revenues 36,458$ 13,202$ 42,269$ -$ 30,000$ -$ Expenditures: Personnel 184,193$ 164,977$ 190,985$ 111,712$ 153,908$ 158,525$ Services 462,615 570,789 472,496 565,134 708,668 722,841 Supplies 789 596 2,962 902 539 550 Capital Outlay - - 352,190 - - - Total Expenditures 647,597$ 736,362$ 1,018,633$ 677,748$ 863,115$ 881,916$ Personnel Services - FTE 2013 2014 2015 2016 2017 Assist Supt - Landfill 1.00 1.00 1.00 1.00 1.00 Customer Service Rep - Solid Waste - - - - 0.50 Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 0.50 - Wastewater Superintendent 0.50 0.50 0.50 0.50 - Total Personnel 2.00 2.00 2.00 2.00 1.50 Activity Summary 460 City of Iowa City Activity: Landfill Operations (750120)Fund: Landfill (7500) Division: Landfill (750100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 25,973$ 1,177$ 10,508$ 1,177$ 2,000$ 2,000$ Rents 25,311 50,245 49,655 50,245 52,894 52,894 Intergovernmental Fed Intergovnt Revenue - - 24,541 - - - Other State Grants (210,815) 12,242 - - - - Charges For Fees And Services Refuse Charges 383,760 392,531 743,008 392,531 440,100 440,100 Landfill Charges 3,753,129 4,788,513 4,851,524 5,091,030 5,150,000 5,150,000 Miscellaneous Contrib & Donations 400 713 382 - - - Misc Merchandise 19,376 20,219 20,839 20,219 21,000 21,000 Other Misc Revenue 28,624 35,541 32,286 31,092 29,486 29,486 Total Revenues 4,025,758$ 5,301,181$ 5,732,743$ 5,586,294$ 5,695,480$ 5,695,480$ Expenditures: Personnel 1,001,389$ 1,088,149$ 1,087,998$ 1,166,518$ 1,013,364$ 1,043,765$ Services 2,224,688 2,192,243 2,326,512 2,214,924 2,411,798 2,460,034 Supplies 96,481 179,799 129,364 151,141 118,290 120,656 Capital Outlay 80,184 26,081 20,725 394,572 - 50,000 Total Expenditures 3,402,742$ 3,486,272$ 3,564,599$ 3,927,155$ 3,543,452$ 3,674,455$ Personnel Services - FTE 2013 2014 2015 2016 2017 Environmental Coord/Landfill 1.00 1.00 1.00 - - Landfill Operator 6.00 5.00 5.00 5.00 8.00 M.W. I - Landfill 1.00 - - - - M.W. II - Eastside Recycling - 1.00 1.00 1.00 1.00 M.W. III - Landfill 2.00 2.00 2.00 2.00 - Recycle Clerk - Landfill 1.00 1.00 1.00 1.00 - Recycling Coordinator 0.25 0.25 0.25 0.25 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 - Total Personnel 14.75 13.75 13.75 12.75 11.75 Activity Summary 461 City of Iowa City Activity: Landfill Replacement Reserve (750910)Fund: Landfill (7501) Division: Landfill (750100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 52,911$ 35,158$ 70,433$ 68,030$ 60,780$ 53,834$ Other Financial Sources Transfer In from Landfill Operations 500,000 463,289 494,768 707,423 742,152 742,152 Interfund Loans 2,795,347 235,836 879,914 251,088 228,364 235,310 Total Revenues & Transfers In 3,348,258$ 734,283$ 1,445,115$ 1,026,541$ 1,031,296$ 1,031,296$ Transfers Out: Capital Project Fund -$ 300,000$ -$ -$ -$ -$ InterFund Loan - Disbursed to Other Funds 1,823,926 - 2,495,350 - - - Total Transfers Out 1,823,926$ 300,000$ 2,495,350$ -$ -$ -$ Activity: Solid Waste Surcharge Reserve (750220)Fund: Landfill (7502) Division: Landfill (750100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Landfill Charges 170,298$ 178,940$ 191,722$ 178,940$ 191,722$ 191,722$ Total Revenues 170,298$ 178,940$ 191,722$ 178,940$ 191,722$ 191,722$ Expenditures: Personnel 54,328$ 56,333$ 57,243$ 59,569$ 61,089$ 62,922$ Services 38,218 35,324 36,704 35,324 37,048 37,789 Supplies - 9 705 - 709 - Total Expenditures 92,546$ 91,666$ 94,652$ 94,893$ 98,846$ 100,711$ Personnel Services - FTE 2013 2014 2015 2016 2017 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 462 City of Iowa City Activity: Landfill Assurance Closing Reserves (750230/240)Fund: Landfill (7503/4) Division: Landfill (750100)Department: Transportation & Resource Management 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Other Financial Sources Transfer In from Landfill Operations 810,278$ 2,551,272$ 88,987$ 117,904$ 123,692$ 123,692$ Total Revenues 810,278$ 2,551,272$ 88,987$ 117,904$ 123,692$ 123,692$ Transfers Out: Landfill Operations -$ 5,406,721$ -$ 625,000$ -$ -$ Total Expenditures -$ 5,406,721$ -$ 625,000$ -$ -$ Activity Summary 463 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, 2015 was $611,028, a 41.99% increase over the fiscal year 2014 year-end fund balance. The increase in fund balance was primarily the result of the sale of the remaining lots in the Airport North Commerce Park. In fiscal year 2016, fund balance is estimated to hold steady at $610,985. In fiscal year 2017, the fund balance is project to decrease by $170,800 or 27.95% to $440,185. This decrease is a result of transfers to the Capital Projects Fund of $270,800. (1) FY16 and FY17 figures are estimates An adjustment was made in fiscal year 2013 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. The Airport retains $100,000 of fund balance that is assigned for capital projects at the airport. Revenue: For fiscal year 2017, 90% 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 fiscal year 2017. General fund property tax subsidy for operations has been reduced to $13,209 in fiscal year 2017, a reduction of 39.76% from the fiscal year 2016 operating subsidy of $21,929. A transfer of $100,000 was added from the General Fund to the Airport Fund in fiscal year 2016 to fund the Airport’s capital improvement program. This transfer was added in lieu of using General Obligation bonds to fund Airport capital improvements. FY13 FY14 FY15 FY16 FY17 Total $298,497 $430,344 $611,028 $610,985 $440,185 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Fund Balance (1) 464 Expenditures: In the fiscal year 2017 budget, operating expenditures increase from the fiscal year 2016 budget by 7.7% to $372,709. This increase reflects an increase in snow and ice control expenditures, equipment maintenance costs, and insurance expenditures. Capital outlay of $20,000 is budgeted for unspecified building improvements at the airport facilities. 90% 10% FY17 Estimated - $359,500 Rents Royalties & Commissions 20% 73% 1% 6% FY17 Estimated - $372,709 Personnel Services Supplies Capital Outlay 465 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 676,370$ 298,497$ 430,344$ 611,028$ 610,985$ 440,185$ Revenues: Use Of Money And Property Interest Revenues 1,236$ (578)$ (1,988)$ -$ -$ -$ Rents 289,305 300,491 323,682 298,000 323,000 323,000 Royalties & Commiss 24,696 27,049 27,445 26,100 36,500 36,500 Miscellaneous Contrib & Donations - 28,410 1,709 - - - Other Misc Revenue 110 - - - - - Other Financial Sources Sale Of Assets 336,936 212,505 930,843 - - - Sub-Total Revenues 652,283 567,877 1,281,691 324,100 359,500 359,500 Transfers In: Transfer In from General Fund - Subsidy 100,000 72,342 68,415 121,929 113,209 121,011 Sub-Total Transfers In 100,000 72,342 68,415 121,929 113,209 121,011 Total Revenues & Transfers In 752,283$ 640,219$ 1,350,106$ 446,029$ 472,709$ 480,511$ Expenditures: Airport Operations 321,256$ 363,552$ 365,460$ 346,072$ 372,709$ 380,511$ Sub-Total Expenditures 321,256 363,552 365,460 346,072 372,709 380,511 Transfers Out: Capital Project Fund 503,369 (35,693) 124,817 100,000 270,800 308,830 Operating Subsidy - General Fund 11,892 - - - - - InterFund Loan Repay Principal - Landfill 279,240 180,513 679,145 - - - Sub-Total Transfers Out 794,501 144,820 803,962 100,000 270,800 308,830 Total Expenditures & Transfers Out 1,115,757$ 508,372$ 1,169,422$ 446,072$ 643,509$ 689,341$ Fund Balance, June 30 312,896$ 430,344$ 611,028$ 610,985$ 440,185$ 231,355$ Change in Accounting Method (14,399) - - - - - Adjusted Fund Balance, June 30 298,497 430,344 611,028 610,985 440,185 231,355 Restricted / Committed /Assigned 100,000 100,000 100,000 100,000 100,000 100,000 Unassigned Balance 198,497$ 330,344$ 511,028$ 510,985$ 340,185$ 131,355$ % of Revenues & Transfers In 26%52%38%115%72%27% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Airport (7600) Fund Summary 466 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 annually hosts the 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:  Repaid all debt  Began Airport Master Plan Update  Rehabilitated Fuel Farm Upcoming Challenges:  Obstruction mitigation obligations  Change in state grant program regarding funding of pavement maintenance projects  General Levy allocations for projects Staffing: FY2015 FY2016 FY2017 Total FTE’s 1.00 1.00 1.00 467 Staffing Level Change Summary: There are no staffing changes for fiscal year 2017. Service Level Change Summary: Snow and ice control services will be expanded in the winter of 2015/2016 on a trial basis at a cost of approximately $11,000. It is estimated that this cost will be partially offset by additional fuel sales commission revenue of $9,000 from not having to close the runways during periods of wintry weather. Financial Highlights: In fiscal year 2017, capital outlay for building improvements is budgeted for $20,000 and transfer to the Capital Projects Fund are budgeted at $270,800. A subsidy of the operating and capital activities at the Airport are budgeted at $113,209 for fiscal year 2017. 468 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Revenue Generated through Airport Land Sales $376,500 $400,000 $336,936 $212,505 $930,843 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Outstanding Loan Balance $1,462,780 $1,138,898 $859,658 $679,145 $0 Inter-Fund Loan Repayments FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Principal $42,317 $323,882 $279,240 $180,513 $679,145 Interest $59,442 $57,877 $39,464 $32,834 $20,843 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Hangar Rental Revenue $235,283 $238,266 $243,658 $250,383 $275,683 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Fuel Flowage, as a Proxy for Airport Activity FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Jet Fuel Sold 111,426 153,525 165,644 202,307 217,617 Av Gas Sold 67,799 70,989 63,339 74,097 64,133 Total Gallons Sold 179,225 224,514 228,983 276,404 281,750 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Based Aircraft (Number of Aircraft Based at IOW)84 84 85 85 85 Increase the usefulness of the Airport for economic development. On an annual basis, track the number of flights by type. Allow for privately funded hangar construction. GOALS, OBJECTIVES, and PERFORMANCE MEASURES A Solid Financial Foundation Develop and maintain adequate funding mechanisms for airport operations and improvements; increase revenue generated by airport operations. Accelerate loan repayments through the sale of airport land for development. Annual review of hangar rates to maximize revenue. Note: 70% of land sale revenue is directed to inter-fund loan repayments Strategic Economic Development Activities 469 City of Iowa City Activity: Airport Operations (850110)Fund: Airport (7600) Division: Airport Operations (850100)Department: Airport 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,236$ (578)$ (1,988)$ -$ -$ -$ Rents 289,305 300,491 323,682 298,000 323,000 323,000 Royalties & Commiss 24,696 27,049 27,445 26,100 36,500 36,500 Miscellaneous Contrib & Donations - 28,410 1,709 - - - Other Misc Revenue 110 - - - - - Other Financial Sources Sale Of Assets 336,936 212,505 930,843 - - - Transfers In: Transfer In from General Fund - Subsidy 100,000 72,342 68,415 121,929 113,209 121,011 Total Revenues & Transfers In 752,283$ 640,219$ 1,350,106$ 446,029$ 472,709$ 480,511$ Expenditures: Personnel 64,264$ 68,450$ 71,375$ 72,625$ 75,414$ 77,676$ Services 232,752 286,166 279,064 235,601 272,255 277,700 Supplies 5,342 4,221 5,321 4,346 5,040 5,141 Capital Outlay 18,898 4,715 9,700 33,500 20,000 20,000 Total Expenditures 321,256$ 363,552$ 365,460$ 346,072$ 372,709$ 380,517$ Personnel Services - FTE 2013 2014 2015 2016 2017 Airport Operations Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 Capital Outlay 2016 2017 Life Cycle Rehabilitation 33,500$ -$ Building improvements - 20,000 Total Capital Outlay 33,500$ 20,000$ Activity Summary 470   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, 2015 was $1,571,994 which was a 17.11% increase from the fiscal year 2014. The fiscal year 2016 fund balance is estimated to decrease 36.04% from fiscal year 2015 to $1,005,500. This decrease is primarily due to transfers to the Capital Projects Fund totaling $914,279. Fiscal year 2017 projected fund balance represents a 27.56% increase over the fiscal year 2016 estimated year-end balance at $1,282,644. This is due to a proposed increase in the Storm Water Utility fee of $1.00 per Equivalent Residential Unit (ERU) per month in fiscal year 2017 which is expected to generate an additional $327,710 of revenue. (1) FY16 and FY17 figures are estimates In fiscal year 2013, 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. Revenues: 98% of the Storm Water fund’s operations are funded through storm water utility charges. Interest on investments and miscellaneous revenue comprise the remaining 2% of Storm Water fund’s revenue. Fiscal year 2017 revenues are estimated to increase from fiscal year 2016 by 10.78% due to a storm water utility fee increase. FY13 FY14 FY15 FY16 FY17 Unassigned $773,102 $1,342,320 $1,571,994 $1,005,500 $1,282,644 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 Fund Balance (1) 471   A storm water utility rate increase is recommended for fiscal year 2017. In fiscal year 2017, the Equivalent Residential Unit (ERU) is proposed to be increased from $3.50/month to $4.50/month. Expenditures: Fiscal year 2017 adopted expenditures represent a 21.32% decrease from the fiscal year 2016 estimated expenditures. The decrease is primarily attributed to moving of the $240,000 for storm sewer maintenance projects to the Capital Projects Fund. In addition, 50% of a Project Support Assistant position is being eliminated in fiscal year 2017. This position was split between the Storm Water, Water, and Wastewater funds. Also in fiscal year 2017, $100,000 has been added for the creation of a wetland management plan for the city. 98% 0%2% FY17 Estimated - $1,516,221 Charges for Services Interest Misc Revenue 39% 60% 1%0% FY17 Estimated - $624,077 Personnel Services Supplies Capital Outlay 472 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 742,906$ 773,102$ 1,342,320$ 1,571,994$ 1,005,500$ 1,282,644$ Revenues: Use Of Money And Property Interest Revenues 1,919$ 2,300$ 5,641$ 834$ 4,500$ 4,500$ Intergovernmental Fed Intergovnt Revenue - - 200,055 - - - Disaster Assistance - 254 21,026 - - - Other State Grants - 3,542 376 - - - Charges For Fees And Services Building & Devlpmt - 10,704 - - - - Storm Water Charges 969,936 1,082,733 1,147,390 1,140,000 1,477,710 1,477,710 Miscellaneous Printed Materials - 25 425 - - - Intra-City Charges - - - - 34,011 34,011 Other Misc Revenue 514 144 - 144 - - Total Revenues 972,369$ 1,099,702$ 1,374,913$ 1,140,978$ 1,516,221$ 1,516,221$ Expenditures: Storm Water Operations 695,405$ 482,255$ 1,095,239$ 793,193$ 624,077$ 639,018$ Sub-Total Expenditures 695,405 482,255 1,095,239 793,193 624,077 639,018 Transfers Out: Capital Project Fund 323,940 48,229 50,000 914,279 615,000 890,000 Sub-Total Transfers Out 323,940 48,229 50,000 914,279 615,000 890,000 Total Expenditures & Transfers Out 1,019,345$ 530,484$ 1,145,239$ 1,707,472$ 1,239,077$ 1,529,018$ Fund Balance, June 30 695,930$ 1,342,320$ 1,571,994$ 1,005,500$ 1,282,644$ 1,269,847$ Change in Accounting Method 77,172 - - - - - Adjusted Fund Balance, June 30 773,102 1,342,320 1,571,994 1,005,500 1,282,644 1,269,847 Restricted / Committed /Assigned - - - - - - Unassigned Balance 773,102$ 1,342,320$ 1,571,994$ 1,005,500$ 1,282,644$ 1,269,847$ % of Revenues 80%122%114%88%85%84% *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Storm Water Management (7700) Fund Summary 473 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 Recent Accomplishments:  Hosted 25 events, where volunteers logged 1,800 hours of service to clean up the City’s watersheds, waterways, wetlands, prairies, and other natural spaces in 2014.  The Storm Water Quality Best Management Practices Program participated in a total of 17 projects aimed at improving storm water runoff water quality throughout the community, funding approximately half of the $146,000 total combined project costs.  Initiated creek repair projects on Willow Creek and Ralston Creek to repair damage from the significant rain events in 2013.  Completed design and construction on a project to repair damaged storm sewer infrastructure at various locations within the City. Upcoming Challenges:  On-going maintenance and repair of aging storm water infrastructure.  Completion of creek maintenance projects.  Improving the quality of storm water runoff related to the City’s MS4 permit.  Maintenance of storm water detention basins. 474 Staffing: FY2015 FY2016 FY2017 Total FTE’s 2.60 2.60 2.10 Staffing Level Change Summary: In fiscal year 2017, the .50 FTE Project Support Assistant position was eliminated. Service Level Change Summary: There are no service level changes for fiscal year 2017. Financial Highlights: In fiscal year 2016 amended budget, the annual storm sewer maintenance capital outlay of $240,000 is being moved to the Capital Projects Fund and is shown as a transfer out rather than as a capital outlay. The fiscal year 2016 budget also has a carry-forward of $240,000 in storm sewer maintenance from fiscal year 2015 that was not completed due to flooding in the prior years and the vacancy in the Storm Water Senior Engineer position. Total transfers to the Capital Projects Fund in fiscal year 2016 are $914,279 and in fiscal year 2017 are $615,000. In fiscal year 2017, there is an increase in the Storm Water Utility fee of $1.00 per ERU per month; it is expected to generate an additional $327,710 of revenue. There is $100,000 budgeted in fiscal year 2017 to create a wetland management plan for the city. 475 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Stormwater Quality BMP – Grant Applications FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Number Funded 11 10 13 7 16 Amount $25,000 $48,000 $36,000 $51,431 $71,737 Creek Maintenance – Grant Applications FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Number Funded 7 7 4 2 1 Amount $53,000 $50,000 $20,000 $12,069 $1,750 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Stormwater Volunteer Program CY 2010*CY 2011*CY 2012*CY 2013**CY 2014** Events 15 15 31 34 25 Volunteers 410 435 1,171 1,341 529 Volunteer Hours 1,422 1,868 3,300 4,439 1,800 Value $23,108 $30,355 $53,625 $77,904 $31,590 Integrate volunteers to perform labor intensive water quality related projects. Cost effectively satisfy the regulatory requirements of our stormwater permit while engaging the public in activities and education. ** amount is calculated using FEMA’s Volunteer Rate of 17.55/hour GOALS, OBJECTIVES, and PERFORMANCE MEASURES Healthy Neighborhoods & Strategic Economic Development Activities Continue the investment and reinvestment in Best Management Practices. Provide plan review and inspection of Best Management Practices for stormwater quality improvements. * amount is calculated using FEMA’s Volunteer Rate of $16.25/hour Healthy Neighborhoods & Enhanced Communication and Marketing 476 City of Iowa City Activity: Storm Water Operations (770110)Fund: Storm Water Management (7700) Division: Storm Water (770100)Department: Public Works 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,919$ 2,300$ 5,641$ 834$ 4,500$ 4,500$ Intergovernmental Fed Intergovnt Revenue - - 200,055 - - - Disaster Assistance - 254 21,026 - - - Other State Grants - 3,542 376 - - - Charges For Fees And Services Building & Devlpmt - 10,704 - - - - Storm Water Charges 969,936 1,082,733 1,147,390 1,140,000 1,477,710 1,477,710 Miscellaneous Printed Materials - 25 425 - - - Intra-City Charges - - - - 34,011 34,011 Other Misc Revenue 514 144 - 144 - - Total Revenues 972,369$ 1,099,702$ 1,374,913$ 1,140,978$ 1,516,221$ 1,516,221$ Expenditures: Personnel 198,736$ 149,359$ 173,190$ 275,621$ 245,904$ 253,281$ Services 198,578 244,600 391,188 275,054 374,622 382,114 Supplies 2,559 2,092 3,537 2,518 3,551 3,622 Capital Outlay 295,532 86,204 527,324 240,000 - - Total Expenditures 695,405$ 482,255$ 1,095,239$ 793,193$ 624,077$ 639,018$ Personnel Services - FTE 2013 2014 2015 2016 2017 M.W. III - Wastewater Collection 0.20 0.20 0.20 0.20 0.20 M.W. 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 2.60 2.60 2.10 Capital Outlay 2016 2017 Storm Sewer Maintenance 240,000$ -$ Total Capital Outlay 240,000$ -$ Activity Summary 477   CABLE TELEVISION FUND The Cable Television enterprise fund had accounted for the City’s cable television administration and the City’s media production unit through fiscal year 2015. The fund’s activities had been primarily supported by City franchise fees collected by the City’s primary cable television operator, Mediacom. The fund had also accounted for the equipment replacement activities of the media production unit. The Cable Television fund’s budget had been 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. In fiscal year 2016, the Cable Television operations and reserves were transferred to the General Fund. The unreserved fund balance of $1,393,720 and the cable equipment replacement reserves of $177,604 were transferred to the General Fund and are now incorporated into the General Fund budget. 478 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Fund Balance*, July 1 1,597,031$ 1,765,355$ 1,558,722$ 1,571,324$ -$ -$ Revenues: Licenses And Permits Franchise Fees 821,183$ 773,019$ 750,167$ -$ -$ -$ Use Of Money And Property Interest Revenues 5,357 2,719 4,737 - - - Miscellaneous Other Misc Revenue 3,048 170 91 - - - Other Financial Sources Sale Of Assets 49 - 4 - - - Sub-Total Revenues 829,637 775,908 754,999 - - - Transfers In: Transfer Into Equip Reserve from Oper.11,500 25,000 25,000 - - - Sub-Total Transfers In 11,500 25,000 25,000 - - - Total Revenues & Transfers In 841,137$ 800,908$ 779,999$ -$ -$ -$ Expenditures: Cable Administration 662,800$ 747,541$ 687,397$ -$ -$ -$ Sub-Total Expenditures 662,800 747,541 687,397 - - - Transfers Out: Capital Projects Fund - 180,000 - - - - Operating Subsidy - General Fund 55,000 55,000 55,000 - - - Transfers Out - to General Fund - - - 1,571,324 - - Misc Transfers Out - to Equip Reserve 11,500 25,000 25,000 - - - Sub-Total Transfers Out 66,500 260,000 80,000 1,571,324 - - Total Expenditures & Transfers Out 729,300$ 1,007,541$ 767,397$ 1,571,324$ -$ -$ Fund Balance, June 30 1,708,868$ 1,558,722$ 1,571,324$ -$ -$ -$ Change in Accounting Method 56,487 - - - - - Adjusted Fund Balance, June 30 1,765,355 1,558,722 1,571,324 - - - Restricted / Committed /Assigned 243,524 152,604 177,604 - - - Unassigned Balance 1,521,831$ 1,406,118$ 1,393,720$ -$ -$ -$ % of Revenues & Transfers In 181%176%179%N/A N/A N/A *Fund Balance is Cash Balance for July 1, 2013 City of Iowa City Cable Television (7800 - 7801) Fund Summary 479 City of Iowa City Activity: Cable Administration (210510)Fund: Cable Television (7800) Division: Communications Office Department: City Manager 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Franchise Fees 821,183$ 773,019$ 750,167$ -$ -$ -$ Use Of Money And Property Interest Revenues 5,357 2,719 4,737 - - - Miscellaneous Other Misc Revenue 3,048 170 91 - - - Other Financial Sources Sale Of Assets 49 - 4 - - - Total Revenues 829,637$ 775,908$ 754,999$ -$ -$ -$ Expenditures: Personnel 517,279$ 502,960$ 422,072$ -$ -$ -$ Services 136,382 238,577 255,977 - - - Supplies 9,139 6,004 9,348 - - - Total Expenditures 662,800$ 747,541$ 687,397$ -$ -$ -$ Personnel Services - FTE 2013 2014 2015 2016 2017 Cable T.V. Administrator 1.00 1.00 - - - Clerical Assistant - Cable T.V. 0.75 0.75 0.75 - - Communications Tech - Cable 1.00 1.00 1.00 - - Community Programmer 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 - - Special Projects Asst - Cable 0.75 0.75 0.75 - - Total Personnel 6.63 6.63 5.63 - - Activity: Cable Reserves (210520)Fund: Cable Television (7801) Division: Communications Office Department: City Manager 2013 2014 2015 2016 2017 2018 Actual Actual Actual Revised Budget Projected Transfers In: Transfer-In from Cable Operations 11,500$ 25,000$ 25,000$ -$ -$ -$ Total Transfers In 11,500$ 25,000$ 25,000$ -$ -$ -$ Activity Summary Activity Summary 480 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, 2015 was approximately $5.91 million, an increase of $305,161 or 5.44% from the fiscal year 2014 year-end fund balance. The increase in fiscal year 2015 was due to a 14% increase in the Housing Voucher administrative fee. At the end of fiscal year 2015, an estimated $2.945 million in fund balance will be restricted for Housing Authority operations, subsidy payments to landlords, maintenance and development