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FY2018 Adopted Budget and FY2017-FY2019 Financial PlanFY2018 ADOPTED BUDGET FY2017-2019 FINANCIAL PLAN2017-2021 CAPITAL IMPROVEMENT PLAN The First Avenue Grade Separation The First Avenue Grade Separation Project (featured on the front cover) began in April 2015 and is substantially complete as of the printing of this budget, with remaining projects including landscaping, final restoration, and clean-up. This Capital Improvement Project was taken on in order to improve traffic flow on a major arterial street and improve safety for vehicles, pedestrians and public safety response. Prior to construction, this section of First Avenue was blocked by trains between two and four times per day, causing major delays. For more information regarding this project, visit www.icgov.org/firstaveproject. Cover photo taken by Frank Grizel, City of Iowa City retiree, photographer, and train enthusiast. A special thanks to the Iowa Interstate Railraod for their assistance in staging this photo. City of Iowa City Fiscal Year 2018 Adopted Budget FY2017–2019 Financial Plan 2017 – 2021 Capital Improvement Plan Council: Jim Throgmorton Mayor AT-LARGE Kingsley Botchway II Mayor Pro-Tem AT-LARGE Rockne Cole AT-LARGE Terry Dickens DISTRICT B Susan Mims AT-LARGE Pauline Taylor DISTRICT A John Thomas DISTRICT C CITY MANAGER Geoff Fruin ASSISTANT CITY MANAGER Ashley Monroe FINANCE DIRECTOR Dennis Bockenstedt BUDGET AN ALYST Nickolas Schaul FINANCE ASSISTANT TO SECRETARY THE CITY MANAGER Cyndi Ambrose Simon Andrew 3 4 CITY OF IOWA CITY FY2018 Adopted Budget FY2017 – 2019 Financial Plan 2017 – 2021 Capital Improvement Plan TABLE OF CONTENTS PAGE Introduction City Manager Address…… .......................................................................................................... 11 Strategic Plan .............................................................................................................................. 29 Other Planning Processes ........................................................................................................... 36 Organizational Chart ................................................................................................................... 38 Department Summaries .............................................................................................................. 39 Budgetary Fund Structure............................................................................................................ 65 Departments and Divisions by Fund ............................................................................................ 68 Financial Summary Preparation of the Financial Plan ................................................................................................ 73 Financial and Fiscal Policies ....................................................................................................... 79 Long Range Financial Planning ................................................................................................... 86 All Funds: Fund Summaries ................................................................................................................... 92 Revenue Summary by Fund ................................................................................................. 97 Revenue Summary by Type .................................................................................................. 98 Expenditure Summary by Fund ............................................................................................. 100 Expenditure Summary by Department .................................................................................. 101 Inter Fund Transfer Schedules ............................................................................................. 102 Personnel Full-Time Equivalents ................................................................................................ 105 General Fund General Fund Summary .............................................................................................................. 111 Assigned, Committed & Restricted Fund Balance ...................................................................... 122 General Fund Revenues ............................................................................................................. 123 General Fund Expenditures ......................................................................................................... 124 City Council .................................................................................................................................. 125 City Clerk ..................................................................................................................................... 127 City Attorney ................................................................................................................................ 132 City Manager ............................................................................................................................... 135 Communications Office ......................................................................................................... 138 Human Resources ................................................................................................................ 144 Human Rights ....................................................................................................................... 148 Economic Development ........................................................................................................ 153 Finance Department: Finance Administration ......................................................................................................... 159 Accounting ........................................................................................................................... 167 Purchasing ............................................................................................................................ 171 Revenue ................................................................................................................................ 175 Police Department: Police Administration............................................................................................................. 178 Administrative Services ......................................................................................................... 182 Field Operations .................................................................................................................... 187 5 Fire Department: Fire Administration ................................................................................................................ 192 Emergency Operations ......................................................................................................... 197 Fire Prevention ...................................................................................................................... 202 Fire Training .......................................................................................................................... 206 Parks & Recreation: Parks & Recreation Administration ....................................................................................... 210 Recreation ............................................................................................................................. 215 Park Maintenance ................................................................................................................. 222 Cemetery Operations ............................................................................................................ 231 Library: Library Operations ................................................................................................................. 234 Library Foundation………………………………………………………………………... ............ 243 Senior Center: Senior Center Operations ..................................................................................................... 245 Neighborhood & Development Services (NDS): NDS Administration ............................................................................................................... 257 Neighborhood Services ......................................................................................................... 263 Development Services .......................................................................................................... 277 Public Works: Public Works Administration ................................................................................................. 287 Engineering ........................................................................................................................... 290 Transportation Services: Transportation Administration ............................................................................................... 294 Special Revenue Funds Community Development Block Grant (CDBG) ......................................................................... 299 Community Development Block Grant Operations .............................................................. 301 H.O.M.E. Program ...................................................................................................................... 306 H.O.M.E Operations .............................................................................................................. 308 Road Use Tax Fund (RUT) ........................................................................................................ 312 Road Use Tax Operations .................................................................................................... 316 Other Shared Revenue ................................................................................................................ 324 Energy Efficiency & Conservation Block Grant .......................................................................... 327 UniverCity Neighborhood Partnerships ...................................................................................... 330 Metropolitan Planning Organization of Johnson County (MPOJC) ............................................. 333 Metropolitan Planning Organization of Johnson County Operations .................................... 335 Employee Benefits ...................................................................................................................... 342 Affordable Housing ..................................................................................................................... 345 Peninsula Apartments ................................................................................................................ 348 Tax Increment Financing (TIF) .................................................................................................... 351 Downtown Self Supporting Municipal Improvement District (SSMID) ......................................... 358 Debt Service Fund Debt Service Fund Summary ...................................................................................................... 363 Debt Schedules ........................................................................................................................... 368 Enterprise Funds Parking: Parking Fund Summary ........................................................................................................ 381 Parking Operations ............................................................................................................... 385 Parking Debt Service ........................................................................................................... 392 Transit: Transit Fund Summary ......................................................................................................... 393 Transit Operations ................................................................................................................ 397 6 Wastewater Treatment: Wastewater Fund Summary ................................................................................................. 405 Wastewater Treatment Operations ....................................................................................... 410 Wastewater Debt Service ..................................................................................................... 417 Water: Water Fund Summary ........................................................................................................... 423 Water Operations .................................................................................................................. 427 Water Debt Service ............................................................................................................... 436 Refuse Collection: Refuse Collection Fund Summary ........................................................................................ 442 Refuse Collection Operations ............................................................................................... 446 Landfill: Landfill Fund Summary ......................................................................................................... 454 Landfill Operations ................................................................................................................ .458 Airport: Airport Fund Summary .......................................................................................................... 468 Airport Operations ................................................................................................................. 471 Storm Water Management: Storm Water Management Fund Summary .......................................................................... 475 Storm Water Management Operations ................................................................................. 478 Cable Television: Cable Television Fund Summary .......................................................................................... 482 Housing Authority: Housing Authority Fund Summary ........................................................................................ 485 Housing Authority Operations ............................................................................................... 488 Capital Projects Fund Fund Summary............................................................................................................................. 497 Summary by Division ................................................................................................................... 500 Summary by Funding Source ....................................................................................................... 506 Project Summary by Name .......................................................................................................... 514 Unfunded Projects ....................................................................................................................... 600 Internal Service Funds Equipment: Equipment Fund Summary ................................................................................................... 607 Equipment Operations .......................................................................................................... 610 Risk Management: Risk Management Fund Summary ....................................................................................... 615 Risk Management Operations: ............................................................................................. 617 Information Technology Services (ITS): ITS Fund Summary ............................................................................................................... 620 ITS Operations ...................................................................................................................... 622 Central Services: Central Services Fund Summary .......................................................................................... 629 Central Services Operations ................................................................................................. 631 Health Insurance Reserve ........................................................................................................... 634 Dental Insurance Reserve ........................................................................................................... 637 7 Statistics General Information ...................................................................................................................... 643 U.S. Census Data ......................................................................................................................... 647 Economic Overview ...................................................................................................................... 648 Revenue Comparisons: Property Tax ......................................................................................................................... 655 General Fund ........................................................................................................................ 655 Hotel/Motel Tax .................................................................................................................... 656 Utility Franchise Tax Rates ................................................................................................... 656 Utility Rates ........................................................................................................................... 657 Property Tax Valuations ................................................................................................................ 658 Property Tax Levies ...................................................................................................................... 662 Principal: Taxpayers ............................................................................................................................. 663 Employers……… .................................................................................................................. 664 Sewer Customers ................................................................................................................. 665 Water Customers .................................................................................................................. 666 Operating Indicators ...................................................................................................................... 667 STAR Outcomes ........................................................................................................................... 668 Department Statistics: Police .................................................................................................................................... 669 Fire……… ............................................................................................................................. 673 Library ................................................................................................................................... 675 Senior Center ........................................................................................................................ 681 Neighborhood and Development Services ........................................................................... 684 Transportation Services ........................................................................................................ 687 Appendix Department Expenditure Comparison to State Forms ............................................................... 691 Budget Resolutions .................................................................................................................... 692 State Forms ................................................................................................................................ 694 Glossary....................................................................................................................................... 701 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 8 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 2018 fiscal year. Although Iowa State Code requires formal adoption of an annual budget, a three-year financial plan (fiscal years 2017-2019) and five-year capital improvement program (2017-2021) 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 document 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. Throughout the budget compilation process, staff utilized the City Council’s Strategic Plan to help prioritize expenditure decisions. In this budget, significant resources are devoted to sustaining Strategic Plan projects and programs in affordable housing, historic preservation, public space improvement, environmental stewardship, social equity efforts, and more. Strategic and Financial Planning City Council held Strategic Plan update sessions between November 2015 and February 2016. The City’s Strategic Plan was officially adopted on March 1, 2016 for the 2016 and 2017 calendar years. 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 strategic priorities. Examples of such resource allocation include, but are not limited to: 11 Promote a Strong and Resilient Local Economy •Increases the newly established local food funds 20%, to $30,000 •Grows the EBT/SNAP program at the Farmer’s Market •Provides resources for two new community gardens and initiates a beginning gardener program •Continues to provide micro-loan resources and discretionary funding for small business incentives Encourage a Vibrant and Walkable Urban Core •Converts the temporary historic preservation planning position to a permanent half -time position •Creates a new $40,000 historic preservation grant program aimed at facilitating historically sensitive reinvestment into residential properties that are located in historic districts •Provides resources for two $500,000 tax increment financing grants over two years aimed to restore the Englert Theatre and preserve elements of the Film Scene operation at the 1870s Packing and Provision building downtown. •Contributes $650,000 of General Fund dollars to the City’s affordable housing fund Foster Healthy Neighborhoods throughout the City •Provides $50,000 for traffic calming initiatives in the Northside neighborhood •Provides $150,000 for phase two of the form based code project •Modestly increases funding for the PIN grants and Public Art program •Continues providing resources for increased natural areas management capabilities, street tree planting and ADA improvements at intersections, public buildings and parks Promote Environmental Sustainability •Increases the commitment to carbon emission reduction projects 50%, from $100,000 to $150,000 annually •Provides resources to help us achieve a gold bike friendly certification including a complete streets fund that can assist with implementation of the bike master plan recommendations •Provides resources to initiate curbside composting and single-stream recycling Advance Social Justice and Racial Equity •Continues to provide resources for the temporary winter homeless shelter •Continues to provide funding for the racial equity grant program and disproportionate traffic stop analysis •Integrates the Summer Fun pilot program in Parks and Recreation into standard operations •Broadens the focus of a Recreation Supervisor to include a focus on underserved populations 12 Again, the items noted above are not intended to be comprehensive, but rather illustrative of how staff has attempted to shift resources to support the City Council’s Strategic Plan priorities. These changes were pursued while still maintaining a fiscally responsible and sustainable budget. Additionally, our core service levels have been maintained or strengthened with this budget. Most notably, the budget includes two new staff positions in the Streets Division of Public Works. The two new positions recognize the considerable growth in the community over the last ten plus years and will allow the City to expand street repairs, snow plowing operations, and other core services. Additionally, the preparation of this budget document was guided by three primary financial goals that seek to establish a sound fiscal strategy for the upcoming year and beyond. First, the City continues to respond to the State’s 2013 property tax reforms. As the taxable percentage of multifamily rental properties’ values continues to be reduced, there will be increased pressure on the budget. Though the proposed budget contains funding for new initiatives, maintains service levels, and reduces the tax levy rate, there are revenues that the City receives that are unlikely to continue at the current level. For instance, we are in the midst of an unprecedented construction boom and building permit revenue markedly increased in the current fiscal year. This provided additional one-time financial resources to the general fund. However, development can be cyclical in nature and is unlikely to continue at the current pace. This robust growth also increased the tax base, thus helping to offset the decreasing taxability of multifamily properties. Further, the City receives property tax “backfill” payments from the State, which are subject to the State’s budgeting process. These payments were approximately $1.58 million dollars in the current fiscal year and are not likely to continue in the long-term. The bottom line is that there are millions of dollars in revenue in the current fiscal year that we do not expect to continue to receive in future years and we must plan and budget accordingly. 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. Second, the budget attempts to establish conditions that will enhance the community's fiscal position 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 needed public improvements. Every dollar used for an interest payment is one that is not directly 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 44th consecutive year and continue to achieve GFOA budget and financial reporting awards Maintain an affordable tax and fee environment for residents and businesses 13 contributing to a community need. The budget document and annual financial reports also strive to continue to earn the Government Finance Officer Association’s awards for excellence. Finally, 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 business development and expansion. Community Fiscal Health and 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 conservative budgeting 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 three cities in Iowa that currently holds the distinction of a Moody’s Aaa bond rating. The 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. 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. Population growth has a profound effect on service delivery, land use, and housing affordability. The 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. 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 profound impact on the City’s economy. We need to be conscious of those variables and leverage our unique assets and character in ways that clearly illustrate value that cannot be matched in other communities. 14 Looking ahead, it should not be assumed that the current level of growth will be sustained in future years. Any tempering of growth will place more pressure on the City’s budget as tax reform implementation will continue for the next several years. Such pressure could lead to the need to reduce service levels or increase property tax rates and/or other taxes and fees. For this reason it is imperative that Iowa City continue to push forward through cautious budgeting and strong reserves that can help soften the blow of sudden revenue losses or expenditure jumps. Fiscal Year 2018 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 proposed budget balances both the short-term needs and the long-term health and stability of the community. The fiscal year 2018 City budget includes projected expenditures totaling $173,329,634. Of the total budget, $56,563,227 is for the General Fund, $41,355,306 is directed to Capital Projects and $50,630,604 is related to the operations of various enterprise or business funds. A breakdown of the budget by fund type follows: It is important to look deeper into the types of expenditures that occur within each of these funds. For that purpose, the following chart displays the program of expenses across all funds. The largest outlay is associated with business or enterprise funds such as water, sewer, parking and transit, followed by expenses related to capital projects. The chart also illustrates growth in areas that is fairly consistent with standard labor and inflation indexes. General Enterprise Special Revenue Debt Service Capital Projects FY2018 56,563,227 $50,630,604 $10,524,080 $14,256,417 $41,355,306 - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 Fiscal Year 2018 Expenditure Comparison by Fund Type 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 increases in the categories are minimal and within reasonable expectations. The decrease in Intergovernmental is the result of a decrease in other state grants from bus replacements budgeted in fiscal year 2017. Other Financial Sources decreased due to debt sales for infrastructure projects. All Funds Revenue Comparison of FY2017 versus FY2018 FY2017 Adopted FY2018 Adopted Percent Change Property Taxes $ 55,330,224 $56,458,399 2.0% Other City Taxes $ 5,050,336 $5,054,301 0.1% Licenses & Permits $ 2,463,182 $2,561,660 4.0% Use of Money & Prop $ 2,297,691 $2,425,343 5.6% Intergovernmental $ 32,581,046 $29,292,663 -10.1% Charges for Services $ 40,359,768 $41,263,278 2.2% Miscellaneous $ 6,422,129 $6,443,252 0.3% Other Financial Sources $ 18,615,427 $17,892,634 -3.9% Total $163,119,803 $161,391,530 -1.1% The same fiscal year 2018 information above is displayed in the following pie chart. The chart shows the heavy reliance on taxes and charges for service to support the various services and projects contained in this budget. 3.8% 4.2% -14.3% 1.7% 17.6% 3.6% -5.9% 3.4% 2.9% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0% 10.0% 15.0% 20.0% $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 Public Safety Public Works Health & Social Services Culture & Recreation Community & Economic Development General Government Debt Service Capital Projects Business Type Activities FY2018 Expenditures by State Budget Category & Percent Change from Previous Year Adopted Budget excludes transfers 16 Impact to Households and Businesses It is imperative to consider how the overall revenue and expenditure recommendations in this budget will impact local households and businesses. Businesses will benefit from the outlined reduction in the property tax rate to $16.33, the lowest Iowa City tax rate since fiscal year 2002. Just six years ago (fiscal year 2012), Iowa City's rate was $17.84, which means the fiscal year 2018 rate represents an 8.5% decrease over six years. The ten percent reduction in the taxable value of commercial properties mandated by the state was fully phased in fiscal year 2016, thus the majority of businesses in the Iowa City community will pay less in taxes and fees compared to previous years. *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. FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 City Property Taxes $8,921 $8,634 $8,403 $7,935 $7,493 $7,462 $7,350 $6,500 $7,000 $7,500 $8,000 $8,500 $9,000 Iowa City Property Taxes Paid on a $500,000 Commercial Property Property Taxes 35% Other City Taxes 3% Licenses & Permits 2%Use of Money & Prop 1% Intergovernmental 18% Charges for Services 26% Misc. 4% Other Financial Sources 11% All Funds Revenue Sources 17 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 refuse fees, it is estimated that a household with $100,000 assessed home value will pay approximately $1.83 more per month, or $22 per year, in taxes and fees for basic city services in fiscal year 2018. $100,000 assessed value is used for this table so that readers may easily calculate tax payments based on their own home value. *FY18 refuse does not reflect new yard waste fee structure 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 2013 and 2014, respectively. The graph below illustrates the dropping taxable percentage of multi-family properties in the coming assessment years. FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Property Taxes $876 $888 $909 $928 $922 $930 Stormwater $36 $42 $42 $42 $54 $54 Refuse*$186 $186 $191 $191 $191 $205 Sewer - 800 cubic feet $433 $433 $433 $433 $433 $433 Water-- 800 cubic feet $328 $328 $344 $362 $362 $362 Total $1,859 $1,877 $1,919 $1,955 $1,962 $1,984 Percent Change 0.9%0.9%2.3%1.9%0.3%1.1% $0 $500 $1,000 $1,500 $2,000 $2,500 Annual Financial Impact to Residential Households 18 *assessment year 2016 determines fiscal year 2018 property taxes 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. The property tax reform legislation clearly has provided significant benefit to owners of multi-family residential properties. However, it will place great strain on the City’s budget as it is fully implemented. Property Tax Overview The taxable valuation of property subject to all levies in Iowa City increased 3.5% for fiscal year 2018, 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. FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 Taxable Valuations $2,900,995,801 $2,975,085,246 $3,068,659,061 $3,102,525,407 $3,303,748,512 $3,420,590,135 Percent Change 4.6%2.6%3.1%1.1%6.5%3.5% $- $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 & gas/electric valuations 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 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. The budget reflects a reduction of $0.25 in the tax levy rate, which will bring Iowa City's rate to $16.33. This marks the sixth straight year of property tax rate decreases; we are unaware of any city in Iowa that has been able to implement tax rate decreases during each of the last six 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. 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, valuation growth, 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 residential properties will likely decline with the recent declining agricultural values. FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Iowa City Tax Rate 17.297 17.717 17.853 17.757 17.842 17.269 16.805 16.705 16.651 16.583 16.333 Percent Change -0.03%2.43%0.77%-0.54%0.48%-3.21%-2.69%-0.60%-0.32%-0.41%-1.51% $12.00 $13.00 $14.00 $15.00 $16.00 $17.00 $18.00 Iowa City Property Tax Rate Trend 20 Below is a detailed breakdown of the City’s property tax asking for fiscal year 2018 compared to the previous year: LEVIES FY2017 FY2018 Dollars Tax Rate Dollars Tax Rate per $1,000 per $1,000 General Fund Tax Levies: General $26,746,537 8.100 $27,693,674 8.100 Transit $3,136,939 0.950 $3,248,023 0.950 Tort Liability $959,045 0.290 $993,006 0.290 Library $891,551 0.270 $923,122 0.270 Subtotal: $31,734,072 9.610 $32,857,825 9.610 Agland Levy $5,127 3.004 $4,860 3.004 General Fund Property Taxes $31,739,199 $32,862,685 Special Revenue Levies: Employee Benefits $10,382,114 3.144 $10,749,761 3.144 Subtotal: $10,382,114 3.144 $10,749,761 3.144 Debt Service $12,919,875 3.828 $12,522,935 3.578 Total City Levy Property Taxes: $55,041,188 16.583 $56,135,381 16.333 % Change from prior year 6.32% -0.41% 1.99% -1.51% SSMID Levy $289,036 1.795 $323,018 2.000 Total Property Taxes $55,330,224 ---- $56,458,399 ---- Despite the continued efforts to reduce Iowa City’s property tax rate, our community is still on the higher side of cities in Eastern Iowa. 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 public services, 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. When comparing to the ten largest cities in Iowa, Iowa City has moved from one of the highest tax rates in the state to the middle of the pack. Continued emphasis on a competitive tax rate will help facilitate additional growth in future years through a more affordable environment for residents and businesses. FY2018 Municipal Property Tax Rates in Eastern Iowa North Liberty $11.03 Coralville $13.53 Cedar Rapids $15.22 Iowa City $16.33 Davenport $16.78 See the statistics section of this document for a full list of comparison cities. 21 General Fund Overview 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. On the expense side, General Fund operations largely consist of personnel related expenses. In the fiscal year 2018 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. Property Taxes 64% Other City Taxes 5% Licenses & Permits 5% Use of Money & Property 1% Intergovernmental 7% Charges for Fees & Services 3% Miscellaneous 11% Other Financing Sources 4% FY2018 Revenues & Other Financing Sources excludes transfers Personnel 72% Services 18% Contingency 1% Supplies 3% Capital Outlay 5% Other Financial Uses 1% General Fund Expenditures by Category excludes transfers 22 Efforts to control General Fund expenses in recent years have struggled to keep up with rising salary and benefit costs. This is despite the reduction of a number of staff positions over the past five years. 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 and aligning activities with the Council’s Strategic Plan. Enterprise / Business Fund Overview 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 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 6/30/18 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2018 Unassigned Balance as % of Rev & Trans In Parking 5,922,530 1,114,695 6,941,622 1,870,005 10,178,479 3,500,000 6,678,479 94.90% Transit 4,193,204 3,518,276 7,202,013 151,000 5,581,291 917,482 4,663,809 60.48% Wastewater 12,589,340 4,368,762 10,601,444 6,843,262 18,575,134 8,989,859 9,585,275 56.52% Water 9,268,096 1,937,940 8,465,882 3,380,515 11,211,680 4,157,504 7,054,176 62.95% Refuse 3,411,689 - 3,427,207 500,000 743,762 - 743,762 21.80% Landfill 6,234,063 1,123,436 4,902,903 3,488,126 24,839,439 23,133,818 1,705,621 23.18% Airport 359,500 109,687 369,187 179,830 274,642 100,000 174,642 37.22% Stormwater 1,483,550 - 518,983 1,040,000 918,984 - 918,984 61.94% Housing 8,769,397 - 8,201,363 46,779 7,667,451 2,945,146 4,722,305 53.85% Each of the City's enterprise funds are in varying, yet stable conditions. This budget includes modifications to several of the City’s refuse fees. The standard monthly refuse charge for residential customers is proposed to increase by $.20 per month and the recycling fee is proposed to increase by a $1.00 per month, effective July 1, 2017. Additional waste bag stickers would increase from $1.25 to $2.50 for heavy users that cannot fit their waste in the standard City receptacle. These changes help keep pace with increasing costs and allow the City to move to a single stream collection of recycling materials, which is consistent with our waste minimization plan. In addition, beginning January 1, 2018 the budget proposes eliminating the $25 annual sticker and $1.25 bag fees for yard waste. Instead the budget proposes a standard monthly fee of $2.00 to every customer. The $2.00 monthly charge will provide a more stable revenue source, formalize our commitment to curbside compost collection, and eliminate significant administrative efforts and customer inconvenience associated with buying annual stickers. 23 Other minor fee adjustments in enterprise funds include electronic waste processing adjustments to cover costs of recycling and an increase in the monthly parking permit costs of $5. No fee increases are being proposed for water, sewer, storm water or transit operations. 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 6/30/18 Restricted, Committed, Assigned Unassigned Fund Balance, 6/30/2018 Unassigned Balance as % of Rev & Trans In Equipment 6,106,291 4,543,387 1,100,000 12,470,405 11,462,295 1,008,110 16.51% Risk Management Loss Reserve 1,600,954 1,472,081 - 3,594,234 - 3,594,234 224.51% Information Technology 2,270,295 2,217,207 - 2,112,026 605,243 1,506,783 66.37% Central Services 239,151 262,163 - 662,687 - 662,687 277.10% Health Insurance Reserve 8,746,421 8,341,355 - 10,333,217 4,768,130 5,565,087 63.63% Dental Insurance Reserve 396,674 399,386 - 141,126 - 141,126 35.58% 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 2018 totals $41,355,306 and the five year Capital Improvement Plan (CIP) totals $172,052,355. 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. Streets, Bridges, and Traffic Engineering 60% Water/Wastewater/ Stormwater 11% Landfill 2% Transit & Parking 12% Culture & Rec 10% Public Safety 2% Airport 2% Community & Economic Development 1% Capital Improvement Projects by Category 2017-2021 24 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 began construction in 2016. Staff is projecting general obligation bond issues of $9.8 million in 2017, $12.9 million in 2018, and $12.3 million in 2019 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. Examples of significant projects planned for the coming calendar years include (many projects will span multiple years): 2017 • Gateway (Dubuque and Park Road Bridge) • Riverside Drive Pedestrian Tunnel and Streetscape • Riverfront Crossings Park Development • Hickory Hill Park Redevelopment • Clinton / Burlington Intersection and Road Diet 2018 • Madison / Burlington Intersection and Road Diet • Public Works Facility Phase 1 • Highway 1 Trail Extension (Sunset to Mormon Trek) • Pedestrian Mall Rehabilitation • Creekside and Cardigan Park Development 2019 • West Iowa Riverbank Restoration (Highway to Benton) • Willow Creek Park Redevelopment Phases 2 and 3 • McCollister Boulevard (Gilbert to Sycamore) • First Avenue Water Main Replacement (400-500 Block) 2020 • American Legion Road (Scott to Taft) • Melrose Avenue Improvements • Robert A. Lee Recreation Center Improvements • Wetherby Park Bathroom and Shelter Replacement 25 2021 •Highway 6 Trail Construction (Sycamore to Heinz) •Chadek Green Park Improvements •Dubuque Street Reconstruction (Iowa to Washington) •First Avenue / Scott Boulevard Intersection Improvement •Kirkwood to Capitol Street Connector and Water Main Replacement 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 $67.9 million at fiscal year 2018 year end, which is 1.2% of total valuations and well below the State of Iowa threshold. Considering these figures, Iowa City is carrying debt equal to roughly 24.8% of the allowable level. The following chart provides a historical view of Iowa City’s debt in relation to the allowable debt level. Iowa City's internal fiscal policy specifies that the debt service levy shall not exceed 30% of the total property tax levy. The fiscal year 2018 budget includes a debt service levy that is approximately 22% 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 $3.8 million in fiscal year 2015 and $2.1 million in fiscal year 2016. There is 0 50,000,000 100,000,000 150,000,000 200,000,000 250,000,000 300,000,000 FY10 FY11 FY12 FY13 FY14 FY15 *FY16 *FY17 *FY18 *FY19 General Obligation Debt by Fiscal Year Debt Limit (5% of Total Property Val.) Outstanding Debt at June 30 26 planned $3.0 million in fiscal year 2017 and $3.8 million in fiscal year 2018, which will reduce future debt service payments by a total of over $380,000. Looking Ahead 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 streamlined 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 degree 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 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. 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 and storm water fees were increased in 2017. The 2018 budget includes increases in refuse fees that support curbside composting, single stream recycling and a streamlined leaf pickup program. It is likely that additional water rate increases will be needed in fiscal year 2019 and fiscal year 2020. From a capital investment standpoint, the City needs to continue to focus on catching up with deferred maintenance on streets, in parks, and throughout our utility distribution system. At the same time we have to be opportunistic with new opportunities such as the Riverfront Crossings Park and key road connections such as McCollister Boulevard. 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. While property tax reform will create funding challenges 27 28 City of Iowa City Strategic Plan Strategic Plan and the Financial Plan This Three-Year Financial Plan for fiscal years 2017 through 2019 and the fiscal year 2018 budget were prepared with a strategic plan serving as a guide. In preparing the financial plan and budget, the City recognized the impact that funding decisions would have on future progress to the organization’s stated priorities in the plan. As a result, this budget aims to provide resources that accomplish the following objectives: 1.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. The following is a summary of the City Council’s strategic plan priorities and initiatives that was adopted by the City Council. Strategic Plan 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 Strategic Plan 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 29 • 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 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 30 •Undertake a project in fiscal year 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 Strategic Plan and STAR Starting in fiscal year 2018, the City Council’s Strategic Plan Priorities and Initiatives are being linked to the Sustainability Tools for Assessing and Rating Communities program (STAR) to measure progress in those areas of focus. STAR is the nation’s leading framework and certification program for evaluating local sustainability and encompasses social, economic and environmental performance measures. STAR helps communities evaluate their strengths and weaknesses across seven goal areas: •Built Environment: Achieve livability, choice, and access for all where people live, work, and play. •Climate and Energy: Reduce climate impacts through adaptation and mitigation efforts and increase resource efficiency. •Economy and Jobs: Empower vibrant, educated, connected, and diverse communities. •Education, Arts, and Community: Create equitably shared prosperity and access to quality jobs. •Equity and Empowerment: Ensure equity, inclusion, and access to opportunity for all citizens. •Health and Safety: Strengthen communities to be healthy, resilient and safe places for residents and businesses. •Natural Systems: Protect and restore the natural resource base upon which life depends. 31 Within each of the above sustainability goals, there are between 6-7 Objectives. These 44 objectives are the core areas that contain evaluation measures and metrics. The table below depicts all of the STAR Objectives. STAR Objectives within the Strategic Plan Priorities Most of the City’s strategic plan priorities align with one or more of the STAR’s 44 objectives, for instance housing affordability, local economy, civil & human rights, food access & nutrition, and greenhouse gas mitigation. Below is a summary of the STAR objectives and how they align with the City Council’s Strategic Plan Priorities. STAR objectives may be listed under more than one Strategic Plan Priority. 1. Promote a Strong and Resilient Local Economy • Infill & Redevelopment • Business Retention & Development • Green Market Development • Local Economy • Quality Jobs & Living Wages • Targeted Industry Development • Workforce Readiness 2. Encourage a Vibrant and Walkable Urban Core • Compact & Complete Communities • Infill & Redevelopment • Transportation Choices • Historic Preservation 32 3.Foster Healthy Neighborhoods throughout the City •Ambient Noise & Light •Community Water Systems •Compact & Complete Communities •Housing Affordability •Public Spaces •Transportation Choices •Community Cohesion •Historic Preservation •Equitable Services & Access •Active Living •Community Health & Health System •Emergency Prevention & Response •Food Access & Nutrition •Indoor Air Quality •Natural & Human Hazards •Safe Communities •Green Infrastructure •Outdoor Air Quality 4.Maintain a Solid Financial Foundation •Infill & Redevelopment •Business Retention & Development •Local Economy •Targeted Industry Development 5.Enhance Community Engagement and Intergovernmental Relations •Arts & Culture •Community Cohesion •Educational Opportunity & Attainment •Social & Cultural Diversity •Civic Engagement •Human Service •Emergency Prevention & Response •Natural & Human Hazards •Safe Communities 6.Promote Environmental Sustainability •Community Water Systems •Public Spaces •Transportation Choices •Climate Adaptation •Greenhouse Gas Mitigation •Greening the Energy Supply •Industrial Sector Resource Efficiency •Resource Efficient Buildings •Resource Efficient Public Infrastructure •Waste Minimization •Green Market Development •Environmental Justice •Green Infrastructure •Invasive Species •Natural Resource Protection •Outdoor Air Quality •Water in the Environment •Working Lands 7.Advance Social Justice and Racial Equity •Housing Affordability •Quality Jobs & Living Wages •Educational Opportunity & Attainment •Social & Cultural Diversity •Civic Engagement •Civil & Human Rights •Environmental Justice •Equitable Services & Access •Human Services •Poverty Prevention & Alleviation •Food Access & Nutrition 33 Strategic Plan, STAR, and Performance Measures As a participating community in STAR, the City is given a community rating that can be used to compare Iowa City against other participating communities. The STAR program identifies 516 separate measures across the 44 goals and objectives that they use to rate the participating communities. The intent of the rating system is to help communities identify, validate, and support implementation of best practices to improve sustainable community conditions. Each City division has identified performance measures and/or STAR measures that align with their department’s goals and objectives. Within the division pages of each fund, these goals and objectives are then linked with the City Council’s Strategic Plan Priorities and the STAR program’s objectives, if applicable. STAR measures are identified with a star next to them. By linking the division performance and STAR measures and the Strategic Plan Priorities, a framework is created that aligns division activities with the Strategic Plan. Using the STAR program’s measures, it should also give the City Council and staff readily accessible data on many of the Strategic Plan Priorities. In addition, this framework gathers the necessary data and tracks the City’s progress in meeting the STAR program’s goals and objectives and subsequently, its community rating. In addition to adding new STAR performance measures in the division pages, a subset of 21 STAR outcomes can be found in the Statistics section of the Financial Plan. Residents will also be able to view these on an online dashboard on the STAR and Iowa City websites. STAR Community Rating The City of Iowa City was awarded a 4-STAR Community Rating for sustainability excellence by being formally certified in March of 2016. The city’s approved final score is 484.8, which qualifies Iowa City as a certified 4-STAR Community and the highest-scoring city in the State of Iowa. Iowa City was the fifth community in Iowa and the 47th nationwide to achieve certification from STAR Communities, a nonprofit organization that certifies sustainable communities. A community’s STAR Community Rating is granted for four calendar years from the date of certification. Upon the fourth anniversary of the community’s certification, the community must have completed the verification process and accepted a final verified score in order to maintain certification in the rating system. National Context for Iowa City’s Score Out of the certified 4-STAR communities, Iowa City’s score falls towards the high end of the pack. Iowa City’s STAR certification is a testament to the City’s commitment to creating a better community for all of its residents and will serve as a benchmark from which to move forward. 34 This graph above illustrates final scores of all Certified Communities as of June 2016. Iowa City’s comparative ranking is shown in red. The purpose of becoming a certified community is to understand best practices which a city can undertake to continuously improve. City staff attended a post-certification workshop in July 2016 to identify areas on which to focus improvement in the upcoming years which also align with the strategic plan. The workshop was facilitated by STAR staff, which provided a report summarizing Iowa City’s results. The graph above is a comparative analysis of Iowa City’s goal area scores which are marked with a blue diamond. The colored boxes represent the 25th-75th percentile of all certified community scores. This information is useful in to evaluate areas in which Iowa City could improve, such as in the Climate and Energy area, which is also a Strategic Plan Priority. The STAR framework provides a list of best practices in each of the goal areas that cities can implement. These were reviewed and discussed at the post-certification workshop. 35 City of Iowa City Other Planning Processes Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan, titled Iowa City 2030, was adopted in the summer of 2013; it presents a vision for Iowa City, provides a strategy for realizing the vision and sets policies for the growth and development of specific geographic areas of the city. The Comprehensive Plan guides decisions on planning and development issues as they arise. The plan evolves as amendments are made. The plan divides the community into ten planning districts. Detailed plans will be conducted for each planning district to address the unique issues, features and goals of the different parts of the city. This process involves extensive citizen participation so that the people of Iowa City help determine the future of their community. Once adopted by the City Council, the district plans become part of the Iowa City Comprehensive Plan. Airport Strategic Plan - The Iowa City Municipal Airport exists to serve the general aviation needs of the greater Iowa City community. This strategic plan is to guide the direction of the Iowa City Municipal Airport and is updated every five years. Through implementation of the Iowa City Municipal Airport Master Plan and FAA Airport Layout Plan, facilities will be maintained and upgraded to comply with the latest safety features and FAA regulations. Fire Strategic Plan - 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. 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 36 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 Master Plan is intended to help meet the needs of current and future residents by positioning Iowa City to build on the community’s unique parks and recreation assets and identify new opportunities. The community-driven plan establishes a clear direction to guide city staff, advisory committees, and elected officials in their efforts to enhance the community’s parks system, outdoor recreation spaces and services. Natural Areas Master Plan - The Natural Areas Master Plan includes assessing ecological health of city-owned natural areas and developing a ten-year Master Plan for natural area improvements and maintenance that maximizes the ecological health and benefits of these areas. Iowa City Public Library Strategic Plan – The Library’s strategic plan establishes the library’s long range values, objectives, and goals. The plan also establishes three primary goals including connecting people to information essential for daily living and offering them opportunities for enjoyment and personal growth; encouraging discovery, learning, and greater participation in community life; and contributing to the quality of life in Iowa City by offering opportunities to explore diverse ideas, to exercise imagination, and to express creativity. The library strategic plan is updated every five years. Long Range Transportation Plan - The Long Range Transportation Plan is the transportation vision for the community 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. The Federal requirement is that Long Range Plans are revised and adopted every five years. Iowa City Bike Master Plan - Iowa City is currently developing a Bicycle Master Plan that builds upon other City planning efforts to expand the role that bicycling plays in achieving the City’s stated goals for transportation, economic development, neighborhood livability, community identity, safety, environmental preservation, and health and wellness. The goal is to create a Bicycle Master Plan that identifies and prioritizes bicycle improvements based on existing conditions, adopted plans and policies, and the particular needs of bicyclists in Iowa City gathered through public input. The plan will focus on identifying near- and long-term strategies and prioritized actions for increasing bicycle ridership, comfort, connectivity, and safety for bicyclists of all ages and abilities, creating a framework for expanding Iowa City’s bicycle network. This includes identifying a set of timely actions and improvements to achieve a Bicycle Friendly Community ‘Gold’ status. 37 City of Iowa City Organization Chart Community City Manager City Manager Communications Office Human Resources Human Rights Economic Development 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 Senior Center Operations Neighborhood & Development Services Administration Development Services Neighborhood Services Metropolitan Planning Organization of Johnson County Public Works Administration Engineering Streets Wastewater Water Storm Water Equipment Transportation & Resource Management Administration Parking PublicTransportation Refuse Collection Landfill City Council Appointed Departments & Divisions Elected City Manager City Clerk City Clerk City Attorney City Attorney 38 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: FY2016 FY2017 FY2018 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). 39 City Attorney: Eleanor Dilkes Office Location: 410 E. Washington St. Phone: (319) 356-5030 City Attorney Personnel: FY2016 FY2017 FY2018 Total FTEs 5.50 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. 40 City Manager: Geoff Fruin 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. The Economic Development division researches, compiles, and analyzes demographic and economic data in order to recommend, implement, and advocate policies and programs designed to further the economic development of Iowa City. Staff members work closely with City Manager’s Office Divisions General Fund: Enterprise: •City Manager ● Communications •Communications Office Office •Human Resources •Human Rights •Economic Development 41 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. 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: FY2016 FY2017 FY2018 Total FTEs 15.50 15.50 15.00 Starting in fiscal year 2018, the Economic Development division is moving from the Neighborhood & Development Services Department to the City Manager’s Office. 42 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 Special Revenue Fund: Administration 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. Finance Administration also manages the Tax Increment Financing Fund and the SSMID Fund which are Special Revenue Funds. 43           Finance Department Personnel: FY2016 FY2017 FY2018 Total FTE’s 35.78 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. 44 Police Chief: Jody Matherly Office Location: 410 E. Washington St. Phone (Front desk/non-emergency): (319) 356-5275 POLICE DEPARTMENT Police Department Divisions: General Fund: •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. 45 Police Department Personnel: FY2016 FY2017 FY2018 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. 46 FIRE DEPARTMENT Fire Chief: John Grier Administrative Office Location: 410 E. Washington Street Phone (Administration/non-emergency): (319) 356-5260 Fire Department Divisions General Fund: •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 prog ram divisions: Fire Administration, Emergency Operations, Fire Prevention, and Fire Training. 47 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 f or 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: FY2016 FY2017 FY2018 Total FTE’s 64.00 64.00 64.00 48 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 General Fund: •Administration •Recreation •Parks Maintenance •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. 49 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: FY2016 FY2017 FY2018 Total FTEs 43.75 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. 50 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: General Fund: •Library Operations •Library Foundation 51 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: FY2016 FY2017 FY2018 Total FTEs 44.77 46.17 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. 52 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. 53 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: FY2016 FY2017 FY2018 Total FTEs 6.50 7.00 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. 54 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 Special Revenue Fund Metro Planning Organization of Johnson County Neighborhood Services DEPARTMENT DESCRIPTION Neighborhood & Development Services (NDS) includes the following divisions: NDS Administration, Neighborhood Services, Development Services, and the Metro Planning Organization of Johnson County. The Iowa City Housing Authority, part of the Neighborhood Services division, is funded with federal grants; this division is found in the Enterprise Fund section of this budget. 55 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. 56 •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. 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. 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. 57 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: FY2016 FY2017 FY2018 Total FTEs 41.37 40.43 39.93 Neighborhood & Development Services is a new department beginning in FY2016. The old departments of Housing & Inspection Services and Planning & Community Development were combined. Starting in fiscal year 2018, the Economic Development division is moving from the Neighborhood & Development Services Department to the City Manager’s Office. 58 Public Works Director: Ron Knoche Administrative Office Location: 410 E. Washington St. Phone: (319) 356-5138 PUBLIC WORKS DEPARTMENT 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 stormwater systems and is a General Fund account funded primarily through property tax revenue. Engineering staff review subdivision plans, design public works improvement projects, perform survey work, and inspect the construction of public works projects and subdivision improvements. The Streets Operations division is funded by the Road Use Tax. The Streets Division is responsible for the maintenance of the City's street system. The work duties include maintenance and repair of the City's concrete and asphalt streets, street sweeping, leaf vacuum program and snow plowing. 59 Public Works Personnel: FY2016 FY2017 FY2018 Total FTEs 117.15 118.00 120.00 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 stormwater utility fees collected from local residents and businesses. The Equipment division provides repair, preventive maintenance and equipment management services for all major City-owned vehicular equipment with the exception of Transit buses. Fueling services are also the responsibility of the Equipment Division, along with acquisition of new vehicles/equipment and disposition of replaced vehicles/equipment. The division operates as an internal service fund and is supported through chargebacks to City divisions. 60 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. 61 Transportation & Resource Management Personnel: FY2016 FY2017 FY2018 Total FTEs 107.61 106.76 107.76 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. 62 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. 63 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: FY2016 FY2017 FY2018 Total FTEs 1.00 1.00 1.00 64 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 65 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) funding, 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 W ater 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. 66 •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. 67 General Fund City Council Neighborhood & Development Services City Council NDS Administration Development Services City Clerk Neighborhood Services City Clerk City Attorney Parks & Recreation City Attorney Parks & Recreation Administration Recreation Administration City Manager Park Maintenance City Manager Cemetery Operations Communications Office Human Resources Library Human Rights Library Operations Economic Development Library Foundation Finance Finance Administration Fire Accounting Fire Administration Purchasing Fire Emergency Operations Revenue Fire Prevention Fire Training Police Police Administration Police Administrative Services Senior Center Police Field Operations Senior Center Operations Public Works Transportation & Resource Management Public Works Administration Transportation & Resource Management Engineering Services Administration Debt Service Fund Finance Finance Administration Departments & Divisions by Fund General Fund Debt Service Fund 68 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 Finance Streets Operations Finance Administration Other Shared Revenues Fund Self-Supporting Municipal Imprv District Neighborhood & Development Services Finance Neighborhood Services Finance Administration 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 69 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 Reserve Finance Finance Risk Management Finance Administration Information Technology Services Fund Dental Insurance Reserve Finance Finance Information Technology Services Finance Administration Departments & Divisions by Fund Enterprise Funds Internal Service Funds 70 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 8 PREPARATION OF THE FINANCIAL PLAN Introduction This Three-Year Financial Plan is for fiscal years 2017 through 2019. The Financial Plan includes the current year revised budget (fiscal year 2017), the one-year annual budget as required by Iowa Code (fiscal year 2018), and provides an additional projection year (fiscal year 2019) as a planning tool. The City’s fiscal year begins on July 1 and ends June 30. The purpose of the overview is to disclose the basis on which the financial plan has been prepared. The role of a government's operating budget differs from that of a private business. Budgets are an important internal planning tool for business, but they also play an external role for governmental entities. A multi-year financial plan informs parties inside and outside government of future objectives and provision of services to its constituents. The Three-Year Financial Plan also permits a more comprehensive review of the City’s financial condition, allowing analysis of current and future needs and requirements. During preparation of the plan, careful review is made of property tax levy rates, utility and user fee requirements, ending cash balances by fund, debt service obligations, bond financing needs, capital outlay for equipment purchases, and major capital improvement projects. Long range financial plans are developed for debt service obligations, capital improvement projects, and other areas that have been identified as areas of risk, need, or general prudence. This document contains operating budgets for the governmental funds: general, special revenue, debt service, capital project and permanent funds. It also includes budgets for the proprietary funds: enterprise and internal service funds. Internal service fund activities are considered non-budgetary in that they are not formally appropriated, reported to the State of Iowa, or included in the adopted budget resolution approved by City Council each year. This is in accordance with the State’s filing requirements. Budget projections are summarized by major revenue and expenditure categories within each division. A separate multi-year Capital Improvements Program (CIP) shows budgeted revenue and expenditures for years 2017 through 2021. Basis of Accounting The modified accrual basis of accounting has been used for preparation of the City’s fiscal year 2018 budget for all funds and fund types including proprietary funds. The modified accrual basis of accounting used in the preparation of the fiscal year 2018 budget is similar to the accounting basis used in the City’s Comprehensive Annual Financial Report (CAFR) for the governmental funds, except for the treatment of interfund loans, loan repayments, and same fund transfers. All of the City’s governmental funds are accounted for using the modified accrual basis of accounting. The modified accrual basis of accounting uses a current financial resources measurement focus, which generally includes only current assets and current liabilities on the balance sheet. Under the modified accrual basis, revenue is recognized when susceptible to accrual, which is in the period in which it becomes both available (collectible within the current period or soon thereafter to be used to pay liabilities of the current 73 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. In late October, budget entry is restricted and only accessible to the Finance Department, and the Finance Department issues the proposed Five-Year Capital Improvement Program. 74 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. If increases to service rates or charges are included as part of the next year’s budget, those rate changes are then adopted in March following adoption of the budget. Amending the Adopted Budget Budget amendments are typically presented to the City Council twice a year, with a public hearing held each time to allow for citizen input. The first public hearing is usually held in early fall, and the second and/or final hearing is in late spring. All amendments must be formally approved and certified to the State of Iowa by May 31st, as required by law. The fall budget amendment is primarily comprised of appropriations from the prior year that must be ‘carried-forward’ or re-appropriated as part of the new fiscal year. These carry forwards are in two forms 1) unspent department appropriations, and 2) incomplete capital improvement projects. Departments may request to carry appropriations forward into the next fiscal year that remain unspent at the end of the fiscal year. These requests are submitted to the Finance Director for review and then approved or denied by the City Manager. In order for an appropriation to be carried forward into the next fiscal year, it must meet the following criteria: 1) The appropriation must be for an item or service specifically listed in the requesting department’s budget. Appropriations for regular and ordinary operating expenditures may not be carried forward. Purchases of items and services not listed in the requesting department’s budget are not eligible for carryover. 2) The amount of the appropriation may not be lower than the lesser of 1) one percent of the activity’s budget, or 2) $5,000. 75 3)All appropriations to be carried forward are contingent upon adequate, available resources and fund balance. In addition to these carry forward requests, there are many capital improvement projects that span across fiscal years. These projects must be re-appropriated in accordance with State budget law. The Finance Department compiles a summary of capital projects and their remaining, unspent appropriations, and then these unspent project appropriations are included as part of the budget amendment for the following fiscal year. These two types of budget carry forwards are the primary basis for the first budget amendment of the year. The second budget amendment is compiled during the annual budget process. While department budget requests for the next year are being compiled during the budget process, departments also submit their revised budget requests for the current year. These requests help formulate the revised budget for the current year. Revisions to the current year budget must still comply with the City’s budget amendment policy. Following the completion of the next year’s budget process and approval in March, the second budget amendment is compiled and submitted for City Council approval. Budget Reporting In accordance with Code of Iowa, the City Council annually adopts a budget following required public notice and hearing which includes all funds, except internal service funds and agency funds. Formal and legal budgetary control is based upon nine major classes of expenditures known as functions, not by fund or fund type. These nine functions are: Public Safety, Public Works, Health and Social Services, Culture and Recreation, Community and Economic Development, General Government, Debt Service, Capital Projects and Business Type/Enterprises. The legal level control is at the aggregated function level, not at the fund or fund type level. Financial statements which compare the fiscal year’s actual revenues and expenditures to budgeted authority are published by the 31st of December immediately following the end of the fiscal year (June 30). These statements are also presented for the City, as a whole, in the notes to that year’s Financial Report. Legal compliance is met if actual expenditures do not exceed the budgeted expenditures for each of the nine functions. 76 Financial Plan Preparation Schedule August 1 – August 31, 2016 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. August 2, 2016 City Council work session discussion regarding fiscal year 2018 budget goals. September 1, 2016 Capital Improvement Program forms and instructions are distributed to departments. September 26, 2016 Capital Improvement Program forms are due to the Finance Department. September 28, 2016 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. September 29 – October 21, 2016 Munis system is available for departments to enter fiscal year 2018 line item budgets, add fiscal year 2018 budget requests for each activity, and amend fiscal year 2017 line item budgets. Finance Department develops personnel budget through consultation with the Human Resource department and each individual department. October 7, 2016 Finance Department produces preliminary Five-Year Capital Improvement Program with project rankings. October 13, 2016 Capital Improvement Program review committee reviews project requests and rankings; committee makes amendments to the preliminary Program. October 21, 2016 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 27, 2016 Capital Improvement Program review committee reviews amended program and makes final Program adjustments. October 31 – November 18, 2016 City Manager and Finance Director meet with each department to discuss their divisions’ fiscal year 2018 budget requests and submittals, fiscal year 2017 revised budgets, performance measures, and goals. Finance Department reviews and updates long range financial plans. 77 November 19 – December 2, 2016 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 9, 2016 City Manager and Finance Department finalize departmental fiscal year 2018 budget requests, fiscal year 2017 revised budgets, Five-Year Capital Improvement Program, division goals and performance measures, and long range financial plans. December 16, 2016 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 3 – February 7, 2017 City Council meets with City Manager to discuss proposed budget, Capital Improvement Program, significant budget issues, and to incorporate Council policy preferences. February 21, 2017 City Council approves notices of public hearing on the proposed fiscal year 2018 budget and the fiscal year 2017 revised budget. February 24, 2017 Publication of notice of public hearing on the proposed fiscal year 2018 budget and revised fiscal year 2017 budget. City budget made available for public inspection at city hall and library. March 7, 2017 Following public hearings, the fiscal year 2018 budget, the Three-Year Financial Plan, the Five-Year Capital Improvement Program, and the fiscal year 2017 revised budget are adopted by City Council. March 15, 2017 Adopted fiscal year 2018 budget and fiscal year 2017 revised budget are certified with Johnson County Auditor. March 21, 2017 City Council sets the hearings for service fee and rate changes for fiscal year 2018, if necessary. July 1, 2017 New fiscal year begins. 78 FINANCIAL AND FISCAL POLICIES The City of Iowa City's financial policies set forth the basic framework for the overall fiscal management of the City. These policies assist the decision-making process of the City Council. These policies provide guidelines for evaluating both current activities and proposals for future programs. Most of the policies represent long-standing principles, traditions and practices, and follow generally accepted accounting principles which have guided the City in the past and have helped maintain financial stability. OPERATING BUDGET POLICIES The City will prepare an annual balanced budget for all operating funds. A balanced budget is one that has revenues sufficient to equal expenditures. The City will maintain a budgetary control system to ensure adherence to the budget and will prepare quarterly reports comparing actual revenues and expenditures to budget. Operating budgets are established on a fund/department/division/activity basis. A contingency account will be maintained in the annual General Fund operating budget to provide for unanticipated expenditures or to meet unexpected small increases in service delivery costs, budgeted annually at approximately one percent of expenditures and transfers out. •Budget amendments may be submitted twice per year and require approval of the Department Director, the Finance Director, and the City Manager. The City Council formally reviews and approves all budget amendments processed by staff twice per year – once in the late summer/early fall and once in the spring. 1)Increases or amendments to operating budgets are made only in the following situations: •emergency situations •transfer from contingency •expenditures with offsetting revenues or fund balance •carry-over of prior year budget authority for expenses that had not been paid as of the end of the fiscal year. 2) Emergency Reserve funds will be transferred to operations for the following purposes: •to provide natural or other disaster response or mitigation funding/interim loans •to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or other State operating assistance •to mitigate pension, insurance, or health care funding anomalies, emergencies, or spikes •to avoid any defaults from the payment of long term or bonded debts •for any other financial emergencies declared by the City Council 79 3)Departments may request to carry-over appropriations into the next fiscal year that remain unspent at the end of the fiscal year. These requests are submitted to the Finance Director for review and then approved or denied by the City Manager, and are amended into the following year’s budget. In order for an appropriation to be carried forward into the next fiscal year, it must meet the following criteria: •The appropriation must be for an item or service specifically listed in the requesting department’s budget. Appropriations for regular and ordinary operating expenditures may not be carried forward. •The amount of the appropriation may not be lower than the lesser of 1) one percent of the activity’s budget, or 2) $5,000. •All appropriations to be carried forward are contingent upon adequate, available resources and fund balance. •Capital improvement projects that span across fiscal years must be re-appropriated each year in accordance with State budget law. The Finance Department compiles a summary of capital projects and their remaining, unspent appropriations at year- end. These unspent project appropriations are included as part of the budget amendment for the following fiscal year. OPERATING BUDGET PREPARATION CRITERIA General Guidelines: •Maintain the fiscal integrity of the City’s operating and capital improvement budgets in order to provide services and to construct and maintain the City’s infrastructure. •Maintain the City’s responsible fiscal position and Aaa bond rating. •Present budget data to the City Council in a format that will facilitate annual budget decisions based on a three-year planning perspective. Provide the City Council with a summary of the three-year forecasts. •Encourage community involvement in the annual budget decision-making process through public hearings, informal meetings, budget briefs and related informational efforts. Service Level Guidelines: •Deliver service levels which are consistent with the community’s willingness to pay and the City's available resources. •Base decisions to reduce service levels or eliminate activities on City Council’s strategic plan priorities. •Recognize that City employees are one of the City government's most valuable resources and are essential to the delivery of high quality, efficient services. Revenue Guidelines: •Property tax levy rates will not exceed the limits as established by the State of Iowa. 80 •Revise user fee rate structures to recover the cost of the service provided to the benefiting customers while maintaining sensitivity to low income residents. Expenditure Guidelines: •Support responsible management efforts to increase productivity by providing resources for office automation, preventive maintenance, risk management/employee safety, and employee training. REVENUE POLICIES The City will try to maintain a diversified and stable revenue system to minimize short-run fluctuations in any one revenue source. The City will attempt to maximize benefits from major revenue sources as a way of maintaining a competitive property tax rate. The City will follow an aggressive policy of collecting revenues. The City will establish all user charges and fees at a level related to the full cost (operating, direct, and indirect) of providing the service, whenever practical. The City will review licenses, fees, and charges annually to determine if the revenues support the cost of providing the service. The financial goal of the Recreation division is for program fees to provide 40% of the division’s funding. Parking, Refuse, Wastewater Treatment, Storm Water, Landfill, and Water funds will be self-supporting through user fees. Self -supporting shall be defined as maintaining a positive net income after depreciation but before capital contributions, transfers, and extraordinary items using a GAAP basis of accounting. Rate adjustments will be submitted to the City Council by ordinance if state or locally legislated, or by resolution (if not state or locally legislated). ECONOMIC DEVELOPMENT POLICIES 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. 81 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. 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 to instill confidence in the public’s understanding of how economic development incentives are utilized. CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES The City will develop a five-year Capital Improvement Program (CIP), which will be reviewed and updated annually, comply with City Council goals and be compatible with the Comprehensive Plan whenever possible. The complete five-year CIP funding plan must be balanced each year by matching projected expenditures with proposed revenue sources by fund. Funding for projects should be obtained through borrowing from: •bond market, general obligation or revenue bonds •enterprise fund operations and reserves •internal loans 82 The City may utilize General Fund cash balances to fund capital projects whenever available and feasible. For the Airport, it is policy that the General Fund will match up to $100,000 in grants received per year. The City shall utilize available funding sources for capital improvements whenever practical and feasible such as but not limited to: •federal and state grant funds •special assessments •developer contributions The City will maintain its physical assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement of the capital plant and equipment from current revenues when possible. RESERVE POLICIES The City will establish a contingency line-item in the annual General Fund operating budget to provide for unanticipated expenditures or to meet unexpected small increases in service delivery costs, and will be budgeted at approximately one percent of expenditures. Operating fund balances at fiscal year-end will be maintained at a level to ensure sufficient cash flow throughout the fiscal year. Unassigned fund balance in the General Fund reserves will not go below 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. Debt reserves will be maintained in accordance with applicable bond covenants in the Water, Wastewater, Parking, and business-type funds with outstanding revenue bonds. Reserves will be maintained in the City’s business-type funds to ensure sufficient cash flow throughout the year as well as funds for capital repairs and infrastructure replacement. Unassigned reserves shall be limited to accumulated depreciation plus 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, Cable Television Equipment, and Library Computer Equipment. Reserves, based on actuaries, will be maintained for the Risk Management Loss Reserve, Health and Dental Insurance Reserves. Excess reserve balances may be transferred to the Emergency fund if the City’s OPEB liabilities are not fully funded. 83 All City trucks, cars and necessary accessories will be maintained on a replacement cost basis each year. A separate reserve fund has been set up to fund these replacements. Additions to the fleet are made through allocations in the annual budget. Only Fire Department fire trucks and equipment and Transit buses will be eligible to be purchased through the issuance of debt. All general obligation debt will be paid from the Debt Service Fund. General Obligation debt applicable to Enterprise Fund projects will be paid out of the Debt Service Fund, but will be abated from revenues from the respective Enterprise Fund(s). DEBT POLICIES Debt shall only be used to finance capital improvement projects, firefighting equipment, affordable housing developments, 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. 84 The City may choose to issue Bond Anticipation Notes (BANs) or similar structures as a source of interim financing. Tax and Revenue Anticipation Notes will be used only on an emergency basis and will not be used as a general practice to finance ongoing operations. General Obligation new money bonds shall be issued by competitive sale. Debt, except for General Obligation new money bonds, may be sold through a negotiated sale or a private placement or limited public offering where it is determined to be the best method to achieve a lower interest cost and/or effectively market the debt. The City may issue refunding bonds when legally permissible and prudent. The net present value savings for an advanced refunding should equal or exceed seven percent. The net present value savings for a current refunding should equal or exceed five percent. The City may choose to refund outstanding indebtedness when existing bond covenants or other financial structures impinge on prudent and sound financial management regardless of projected net present value savings. The City’s preferred rating agency will be Moody’s Investors Service. The City will strive to maintain a Moody’s bond rating of ‘Aaa’ for its General Obligation Unlimited Tax (GOULT) bonded indebtedness. The City will strive to maintain a Moody’s rating of ‘A3’ or higher for its revenue bonded indebtedness. The City, as a practice, will not use derivative products in financing transactions. The Finance Director shall provide the City Manager and City Council an annual long-term debt disclosure report within 210 days after the fiscal year-end regarding the City’s outstanding debt and debt program. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES Quarterly financial reports will be prepared and submitted to the City Council. A three-year financial plan for all operating funds will be prepared by the City Manager and presented to the City Council for their review. This will include the current revised year and two projected years. A Five-Year Capital Improvement Program budget will be prepared, reviewed, and revised annually. An independent audit will be performed annually for all City funds. The City will produce a Comprehensive Annual Financial Report (CAFR) in accordance with generally accepted accounting principles as outlined by the Governmental Accounting Standards Board. 85 Long Range Financial Planning Long range financial planning by the City’s management is conducted in various areas. Currently, for normal operating projections, the financial plan is limited to three years – the current year, the next year adopted budget, and one year following the adopted budget. In addition to the three-year financial plan, there are several areas of the City operations for which longer range financial plans and projections are prepared. For these long range financial plans, the applicable years of the plan are incorporated into the annual budget process and the three-year financial plan. Those areas of the City’s financial operations are described below. Impact of State property tax reform On May 22, 2013, the State of Iowa legislature passed a property tax reform bill (SF295) that will have a significant impact on the City’s ability to finance services in the future. The property tax reform bill has multiple components including changes to the taxability of residential, multi- residential, commercial, and industrial property. A ‘backfill’ or replacement of local property taxes with State funding was established to provide financial assistance to local governing jurisdictions affected by the property tax legislation. Below is a summary of the estimated financial impact of the provisions of SF295 to the City over its first ten years. The City funds for which property tax is a significant funding source include the General Fund, the Debt Service Fund, the Employee Benefits Fund, the Transit Fund, the SSMID-Downtown District Fund, and the Tax Increment Financing Fund. Property tax also supports the Road Use Tax Fund, the Airport Fund, and the Metro Planning Organization of Johnson County (MPOJC) Fund through subsidy transfers from the Employee Benefits Fund and the General Fund. The strategy that the City has undertaken is to 1) seek revenue diversification, 2) build contingency funding to provide for unexpected events, and 3) work to build a more efficient organization and to control spending. As part of this strategy, the City has created an Emergency Reserve fund that is an assigned portion of the General Fund. The targeted balance for this reserve is the amount of the State reimbursement for the commercial/industrial property tax replacement plus the City’s pension and OPEB liabilities. The Emergency Reserve is assigned for the following purposes: 1) to provide natural or other disaster response or mitigation funding/interim loans, 2) to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or other State operating assistance, 3) to mitigate pension, insurance or health care funding anomalies, emergencies, or spikes, 4) to avoid any defaults from the payment of long term or bonded debts, 5) for any other financial emergencies Multi-Residential 3% Growth Com/Ind Com/Ind Com/Ind Total Property Properties (1)Limit Rollback Total Rollback - Year 1 Rollback - Year 2 Total Tax Reduction FY15 -$ 306,121$ -$ 306,121$ 1,015,119$ -$ 1,015,119$ 1,321,240$ FY16 - 627,423 - 627,423 1,017,657 1,017,657 2,035,314 2,662,737 FY17 851,745 982,915 - 1,834,660 730,102 730,102 1,460,203 3,294,863 FY18 1,116,560 1,350,772 3,651 2,470,982 730,102 730,102 1,460,203 3,931,186 FY19 1,396,497 1,757,911 50,443 3,204,852 730,102 730,102 1,460,203 4,665,055 FY20 1,692,226 2,177,375 54,219 3,923,821 730,102 730,102 1,460,203 5,384,024 FY21 2,004,442 2,638,952 109,644 4,753,038 730,102 730,102 1,460,203 6,213,242 FY22 2,333,868 3,115,578 113,569 5,563,014 730,102 730,102 1,460,203 7,023,218 FY23 2,681,255 3,637,715 174,931 6,493,902 730,102 730,102 1,460,203 7,954,105 FY24 3,428,308 4,177,423 179,019 7,784,750 730,102 730,102 1,460,203 9,244,954 Total 15,504,902$ 20,772,185$ 685,477$ 36,962,564$ 7,873,589$ 6,858,470$ 14,732,059$ 51,694,623$ (1) 3% annual value growth (2) At FY14 tax rate Not Subject to State Backfill Subject to State Backfill 86 declared by the City Council. The Emergency Reserve estimated balance for fiscal year 2018 is $5,198,779, which can be found as part of the General Fund section. The backfill revenue received from the State of Iowa to replace property tax revenues lost due to the rollback of commercial and industrial property was $1,048,359 in fiscal year 2015, $2,080,153 in fiscal year 2016, and is estimated to be $1,581,040 in fiscal years 2017 and 2018. Bus & Equipment replacement reserves The City maintains long-term replacement reserves including cable television equipment, library equipment, vehicles and heavy equipment, information technology equipment replacement, and public transportation buses. Included in the operating budget are transfers and internal charges to the replacement reserves for the purpose of funding the replacement of these types of equipment. The transfers are equivalent to the annual depreciation on the equipment so that these replacements are fully funded when they are necessary. The replacement reserve for buses is funded at 20% of accumulated depreciation due to the availability of state and federal grants to make these purchases. These grants typically fund 80% - 85% of the acquisition cost of the bus. The projected balances for the equipment replacement funds for fiscal year 2018 are as follows: Reserve Fund Balance Library equipment equipment General 253,112$ Public transportation buses Transit 917,482$ Vehicles and heavy equipment Equipment 11,462,295$ Cable television equipment General 109,722$ Info technology equipment ITS 605,243$ Risk Management and Health & Dental Insurance Reserves (OPEB) The City contracts for actuarial services for the purpose of calculating and maintaining reserves that are intended to provide for certain liabilities. Actuarial calculations regarding liabilities for future expenditures are determined for risk management (liability, workers compensation, and property insurance) payments, health and dental insurance payments, and retiree health and dental insurance benefits. Actuarial calculations are updated annually and help determine internal charge rates and premium rates for risk management and health insurance charges. The estimated Risk Management fund reserve for fiscal year 2018 is $3,594,234. The estimated Health Insurance reserve for fiscal year 2018 is $10,333,217 of which $4,768,130 is being reserved for Other Post- Employment Benefit (OPEB) liabilities. The estimated Dental Insurance reserve for fiscal year 2018 is $141,126. The Risk Management Fund is presented on page 615, and the Health Insurance Reserve is presented on page 634. 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: 87 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY20272008B G.O. Refunding 17,005,000 2018- 3,167,675 - - - - - - - - - - 2009C G.O. Multi-purpose6,685,000 2019- 2,291,300 - - - - - - - - - - 2010B G.O. Multi-purpose7,420,000 2020 2,370,000 819,275 2,429,375 - - - - - - - - - 2011A G.O. Multi-purpose7,925,000 2021 3,080,000 983,031 3,181,531 - - - - - - - - - 2011C G.O. Refunding 10,930,000 2021 5,055,000 1,378,963 1,374,463 3,983,313 - - - - - - - - 2012A G.O. Multi-purpose9,070,000 2022 4,780,000 1,016,113 1,013,113 1,009,813 1,016,213 1,017,113 1,027,613 - - - - - 2012D TIF Revenue Bonds2,655,000 2032 2,395,000 204,035 207,345 205,185 207,485 204,545 206,325 207,845 203,945 204,745 205,095 204,975 2013A G.O. Multi-purpose7,230,000 2023 4,975,000 858,325 865,575 872,675 877,613 880,723 887,363 887,400 - - - - 2014 G.O. Multi-purpose/ 11,980,000 2024 6,685,000 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 G.O. Multi-Purpose7,785,000 2025 6,380,000 853,713 854,513 855,013 865,213 868,000 872,300 881,200 884,600 897,600 - - 2016A G.O. Multi-purpose8,795,000 2026 8,555,000 509,280 1,064,850 1,067,350 1,064,450 1,057,150 1,058,550 1,054,550 1,045,600 1,050,900 1,055,700 2016B G.O. Taxable610,000 2017- 621,692 - - - - - - - - - 2016E TIF Revenue Bonds12,805,000 2036 12,805,000 273,133 384,150 384,150 384,150 384,150 1,349,150 1,315,200 1,281,400 1,247,750 1,219,250 1,065,750 2017A G.O. Multi-purpose9,823,090 2027 9,823,090 - 1,792,378 1,792,378 1,792,378 1,792,378 1,792,378 1,792,378 1,792,378 - - - Subtotal66,903,090 15,379,358 14,241,417 11,236,001 7,261,326 7,255,133 8,236,253 7,189,323 6,263,673 3,400,995 2,480,045 1,270,725 2018 GO - Proposed12,899,006 2028- - - 2,161,580 2,161,580 2,161,580 2,161,580 2,161,580 2,161,580 2,161,580 - - 2019 GO - Proposed12,280,800 2029- - - - 1,436,854 1,436,854 1,436,854 1,436,854 1,436,854 1,436,854 1,436,854 1,436,854 2020 GO - Proposed8,781,527 2030- - - - - 1,027,439 1,027,439 1,027,439 1,027,439 1,027,439 1,027,439 1,027,439 2021 GO - Proposed7,811,588 2031- - - - - - 913,956 913,956 913,956 913,956 913,956 913,956 2022 GO - Proposed10,200,000 2032- - - - - - - 1,193,400 1,193,400 1,193,400 1,193,400 1,193,400 2023 GO - Proposed10,200,000 2033- - - - - - - - 1,193,400 1,193,400 1,193,400 1,193,400 2024 GO - Proposed10,200,000 2034- - - - - - - - - 1,193,400 1,193,400 1,193,400 2025 GO - Proposed10,200,000 2035- - - - - - - - - - 1,193,400 1,193,400 2026 GO - Proposed10,200,000 2036- - - - - - - - - - - 1,193,400 Total - General Obligation Debt Service: 66,903,090 15,379,358 14,241,417 13,397,580 10,859,759 11,881,005 13,776,081 13,922,551 14,190,301 12,521,023 10,631,893 10,615,973 G.O. Debt Service Abatement (estimated):Aniston Village(20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) (20,052) 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) (25,940) Peninsula(46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) (46,008) Water User Fees (300,900) (204,035) (207,345) (205,185) (207,485) (204,545) (206,325) (207,845) (203,945) (204,745) (205,095) (204,975) William St. TIF Property tax revenue(64,107) (64,649) (65,179) (65,548) (65,780) (66,276) (66,279) Lower Muscatine TIF Property tax revenue(66,829) (67,474) (67,850) (68,218) (68,474) Lower Muscatine TIF Property tax revenue(91,477) (91,030) (90,869) (90,691) (90,494) CBD TIF Property tax revenue(41,551) (41,902) (42,246) (42,485) (42,635) (42,957) (42,959) CBD TIF Property tax revenue(115,539) (115,249) (114,391) (113,071) (112,776) (111,864) (112,741) (113,278) Towncrest TIF Property tax revenue(40,571) (40,571) (40,571) (40,571) (40,571) (40,571) (40,571) (40,571) 2015 Riverside TIF revenue(21,912) 2015 City-University TIF revenue(30,879) (60,370) (60,406) (61,126) (61,323) (61,627) (62,256) (62,496) (63,414) 2016 Chauncey TIF revenue(273,133) (384,150) (384,150) (384,150) (384,150) (1,349,150) (1,315,200) (1,281,400) (1,247,750) (1,219,250) (1,065,750) 2017 Riverside TIF revenue(167,778) (167,778) (167,778) (167,778) (167,778) (167,778) (167,778) (167,778) (167,778) Total G.O. Debt Service Abatement:(1,473,784) (1,164,740) (1,330,624) (1,333,123) (1,330,527) (2,138,548) (2,107,628) (1,961,467) (1,775,687) (1,638,115) (1,484,495) 13,905,574$ 13,076,677$ 12,066,956$ 9,526,636$ 10,550,478$ 11,637,534$ 11,814,923$ 12,228,834$ 10,745,336$ 8,993,778$ 9,131,478$ Debt Service Levy Requirement: Issue / Use of Funds Amount of Issue Fiscal Year Debt Paid in Full Park @ 201 TIF Property Tax Revenue Principal OutstandingJune 30, 2017Debt Service Payments88 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: 89 The parking structure acquisition is expected to take place in fiscal year 2017, and a slight parking permit rate adjustment for is planned for fiscal year 2018. Lease-purchase payments are expected to begin in fiscal year 2018. The Parking Fund summary is presented starting on page 381. 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 2018. A rate adjustment of 2.60% is projected for fiscal year 2019. 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 423. 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 2018 in the closure and post-closure funds are $2,594,436 and $10,730,356, respectfully. Actual Actual FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Revenues: Charges for Service 8,081$ 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) 90 The City also maintains a reserve to set funds aside for the construction of new landfill cells as current ones are closed. A cost-per-ton for landfill cell replacement has been calculated based on the actual costs to replace the last landfill cell. Each quarter, as trash is deposited into the landfill, a cost-per-ton transfer is made from the landfill operations to the replacement reserve. These funds are intended to eliminate future borrowing or significant rate adjustments in order to open new cells. The budgeted balance for the landfill cell replacement reserve for fiscal year 2018 is $8,326,911. Discussion of the Landfill Fund can be found starting on page 454. Capital Project Plan The five-year capital improvement program (CIP) is developed and updated annually through a process involving all City departments in the collection and review of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital replacement and capital expansion needs of the City in coordination with the City’s financial and operational demands. The City’s five- year capital improvement plan is integrated into the City’s financial plan and annual budget. This plan also coordinates with the City’s long range debt planning to ensure that sufficient debt funding is available at the time improvements are needed or expected. The projected debt issues in the program have been integrated into the Debt Service Fund’s budget. Below is the five-year capital improvement plan expenditure summary by division. Total expenditures for the Capital Improvement Program for years 2017 – 2021 are $171,912,855. Total funding sources for the Capital Improvement Program for year 2017 – 2021 are $162,069,533. The five-year Capital Improvement Program plan is presented as a part of the Capital Projects Fund section of the budget document starting on page 497. 91 2017 2018 2019 2020 2021 Total Airport 194,675$ 1,318,300$ 436,000$ 1,270,000$ 100,000$ 3,318,975$ Cemetery 51,750 50,000 101,750 Development Services 900,000 300,000 150,000 150,000 150,000 1,650,000 Finance Administration 50,000 50,000 50,000 50,000 50,000 250,000 Fire 700,000 1,790,000 60,000 1,300,000 3,850,000 Information Technology 500,000 500,000 Landfill 330,000 100,000 900,000 100,000 1,375,000 2,805,000 Library 250,000 200,000 400,000 850,000 Parking Operations 725,000 535,000 300,000 300,000 300,000 2,160,000 Parks Maintenance 2,384,070 4,563,000 3,765,000 540,000 2,839,920 14,091,990 Police 135,084 135,084 Public Works Administration 6,900,000 7,755,000 4,000,000 18,655,000 Recreation 225,000 65,000 65,000 1,295,000 439,000 2,089,000 Storm Water 965,000 240,000 315,000 915,000 240,000 2,675,000 Street Operations 35,915,049 19,410,457 6,292,875 14,167,875 8,282,375 84,068,631 Transit Operations 185,000 18,000,000 18,185,000 Wastewater Treatment 1,425,000 5,610,000 1,035,000 1,622,000 500,000 10,192,000 Water Operations 1,316,900 717,575 1,022,600 1,888,350 1,390,000 6,335,425 TOTAL 52,965,694$ 41,051,166$ 20,121,475$ 22,358,225$ 35,416,295$ 171,912,855$ 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 7/1/2017 27,697,033$ 430,170$ 2,176,923$ 6,580,409$ 11,952,881$ 5,222,824$ 19,061,738$ Revenues Property Taxes 32,862,685$ -$ 10,749,761$ 12,522,935$ -$ -$ -$ Other City Taxes 2,412,354 - 143,351 164,684 - - - Licenses, Permits, & Fees 2,551,850 - - - - - 7,480 Use of Money and Property 671,957 2,901 - 143,102 35,350 149,510 288,380 Intergovernmental 3,497,070 568,500 603,360 342,447 - 2,027,200 - Charges for Fees and Services 1,374,189 - - - 5,624,810 1,951,154 12,216,290 Miscellaneous 5,935,042 970 - - 262,370 65,340 77,190 Other Financial Sources 1,965,208 120,660 - 50,250 - - - Sub-Total Revenues 51,270,355 693,031 11,496,472 13,223,418 5,922,530 4,193,204 12,589,340 Transfers In 10,680,948 - - 1,028,004 1,114,695 3,518,276 4,368,762 Total Revenues & Transfers In 61,951,303$ 693,031$ 11,496,472$ 14,251,422$ 7,037,225$ 7,711,480$ 16,958,102$ Expenditures by Department City Council 108,590$ -$ -$ -$ -$ -$ -$ City Clerk 595,728 - - - - - - City Attorney 762,815 - - - - - - City Manager 4,087,474 - - - - - - Finance 4,349,980 - 1,243,475 14,256,417 - - - Police 13,827,954 - - - - - - Fire 8,169,242 - - - - - - Parks & Recreation 8,139,582 - - - - - - Library 6,526,559 - - - - - - Senior Center 949,924 - - - - - - Neighborhood & Dvlpmt Services 5,799,276 568,686 - - - - - Public Works 2,384,366 - - - - - 10,601,444 Transportation & Resource Mgmt 861,737 - - - 6,941,622 7,202,013 - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 56,563,227 568,686 1,243,475 14,256,417 6,941,622 7,202,013 10,601,444 Transfers Out 5,105,770 - 9,973,661 - 1,870,005 151,000 6,843,262 Total Expenditures & Transfers Out 61,668,997$ 568,686$ 11,217,136$ 14,256,417$ 8,811,627$ 7,353,013$ 17,444,706$ Estimated Fund Balance 6/30/2018 27,979,339$ 554,515$ 2,456,259$ 6,575,414$ 10,178,479$ 5,581,291$ 18,575,134$ Restricted, Committed, Assigned 6,717,235 - - 1,617,778 3,500,000 917,482 8,989,859 Unassigned Fund Balance 6/30/2018 21,262,104$ 554,515$ 2,456,259$ 4,957,636$ 6,678,479$ 4,663,809$ 9,585,275$ City of Iowa City All Fund Summary Fiscal Year 2018 92 Public Refuse Storm Water 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**)Fund Funds Funds Funds Funds 11,852,041$ 1,259,280$ 25,872,969$ 994,417$ 7,146,196$ 7,413,603$ 6,069,896$ 133,730,379$ 28,289,488$ 162,019,866$ -$ -$ -$ -$ -$ -$ 323,018$ 56,458,399$ -$ 56,458,399$ - - - - - - 2,333,912 5,054,301 - 5,054,301 - 2,330 - - - - - 2,561,660 - 2,561,660 163,880 3,450 136,243 5,840 369,025 - 455,705 2,425,343 96,700 2,522,043 - - - - 8,366,460 4,835,110 9,052,516 29,292,663 462,097 29,754,760 9,097,056 3,405,909 6,052,940 1,477,710 - 20,000 43,220 41,263,278 626,847 41,890,125 7,160 - 44,880 - 18,480 - 31,820 6,443,252 18,074,142 24,517,394 - - - - 15,432 15,671,084 70,000 17,892,634 100,000 17,992,634 9,268,096 3,411,689 6,234,063 1,483,550 8,769,397 20,526,194 12,310,191 161,391,530 19,359,786 180,751,316 1,937,940 - 1,123,436 - - 14,404,253 1,460,844 39,637,158 - 39,637,158 11,206,036$ 3,411,689$ 7,357,499$ 1,483,550$ 8,769,397$ 34,930,447$ 13,771,035$ 201,028,688$ 19,359,786$ 220,388,474$ -$ -$ -$ -$ -$ -$ -$ 108,590$ -$ 108,590$ - - - - - - - 595,728 - 595,728 - - - - - - - 762,815 - 762,815 - - - - - - - 4,087,474 - 4,087,474 - - - - - - 687,715 20,537,587 12,692,192 33,229,779 - - - - - - - 13,827,954 - 13,827,954 - - - - - - - 8,169,242 - 8,169,242 - - - - - - - 8,139,582 - 8,139,582 - - - - - - - 6,526,559 - 6,526,559 - - - - - - - 949,924 - 949,924 - - - - 8,201,363 - 1,802,978 16,372,303 - 16,372,303 8,465,882 - - 518,983 - - 6,221,226 28,191,901 4,543,387 32,735,288 - 3,427,207 4,902,903 - - - - 23,335,482 - 23,335,482 - - - - - - 369,187 369,187 - 369,187 - - - - - 32,530,291 - 32,530,291 - 32,530,291 - - - - - 8,825,015 - 8,825,015 - 8,825,015 8,465,882 3,427,207 4,902,903 518,983 8,201,363 41,355,306 9,081,106 173,329,634 17,235,579 190,565,213 3,380,515 500,000 3,488,126 1,040,000 46,779 225,000 5,913,040 38,537,158 1,100,000 39,637,158 11,846,397$ 3,927,207$ 8,391,029$ 1,558,983$ 8,248,142$ 41,580,306$ 14,994,146$ 211,866,792$ 18,335,579$ 230,202,371$ 11,211,680$ 743,762$ 24,839,439$ 918,984$ 7,667,451$ 763,744$ 4,846,785$ 122,892,275$ 29,313,695$ 152,205,969$ 4,157,504 - 23,133,818 - 2,945,146 - 589,145 52,567,966 16,835,668 69,403,635 7,054,176$ 743,762$ 1,705,621$ 918,984$ 4,722,305$ 763,744$ 4,257,640$ 70,324,308$ 12,478,027$ 82,802,335$ City of Iowa City All Fund Summary Fiscal Year 2018 93 Other Energy Eff.UniverCity Metro Road Shared & Cons.Neighborhd.Planning Org.Affordable HOME Use Tax Revenue Block Grant Partnership of Jo. Co.Housing Fund (2110)Fund (2200)Fund (2300)Fund (2310)Fund (2315)Fund (2350)Fund (2500) Estimated Fund Balance 7/1/2017 11,627$ 4,685,708$ -$ -$ -$ 295,421$ -$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ -$ Other City Taxes - - - - - - - Licenses, Permits, & Fees - - - - - - - Use of Money and Property 20,000 - - - - 1,670 - Intergovernmental 396,444 8,320,120 - - - 303,620 - Charges for Fees and Services - 43,220 - - - - - Miscellaneous - 30,290 - - - 1,530 - Other Financial Sources 70,000 - - - - - - Sub-Total Revenues 486,444 8,393,630 - - - 306,820 - Transfers In - 428,006 - - - 273,151 650,000 Total Revenues & Transfers In 486,444$ 8,821,636$ -$ -$ -$ 579,971$ 650,000$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ -$ City Clerk - - - - - - - City Attorney - - - - - - - City Manager - - - - - - - Finance - - - - - - - Police - - - - - - - Fire - - - - - - - Parks & Recreation - - - - - - - Library - - - - - - - Senior Center - - - - - - - Neighborhood & Dvlpmt Services 465,444 - - - - 633,977 650,000 Public Works - 6,221,226 - - - - - Transportation & Resource Mgmt - - - - - - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 465,444 6,221,226 - - - 633,977 650,000 Transfers Out - 3,759,718 - - - - - Total Expenditures & Transfers Out 465,444$ 9,980,944$ -$ -$ -$ 633,977$ 650,000$ Estimated Fund Balance 6/30/2018 32,627$ 3,526,400$ -$ -$ -$ 241,415$ -$ Restricted, Committed, Assigned - - - - - - - Unassigned Fund Balance 6/30/2018 32,627$ 3,526,400$ -$ -$ -$ 241,415$ -$ City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2018 94 Tax SSMID Total Peninsula Increment Downtown Cable Non-Major Apartments Financing District Perpetual Airport Television Budgetary Fund (2510)Fund (26**)Fund (2820)Fund (6001)Fund (7600)Fund (780*)Funds 142,009$ 463,893$ -$ 116,766$ 354,472$ -$ 6,069,896$ -$ -$ 323,018$ -$ -$ -$ 323,018$ - 2,333,912 - - - - 2,333,912 - - - - - - - 74,155 - - 380 359,500 - 455,705 - - 32,332 - - - 9,052,516 - - - - - - 43,220 - - - - - - 31,820 - - - - - - 70,000 74,155 2,333,912 355,350 380 359,500 - 12,310,191 - - - - 109,687 - 1,460,844 74,155$ 2,333,912$ 355,350$ 380$ 469,187$ -$ 13,771,035$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - 332,365 355,350 - - - 687,715 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 53,557 - - - - - 1,802,978 - - - - - - 6,221,226 - - - - - - - - - - - 369,187 - 369,187 - - - - - - - - - - - - - - 53,557 332,365 355,350 - 369,187 - 9,081,106 - 1,973,492 - - 179,830 - 5,913,040 53,557$ 2,305,857$ 355,350$ -$ 549,017$ -$ 14,994,146$ 162,607$ 491,948$ -$ 117,146$ 274,642$ -$ 4,846,785$ - 489,145 - - 100,000 - 589,145 162,607$ 2,803$ -$ 117,146$ 174,642$ -$ 4,257,640$ City of Iowa City Non-Major Budgetary Fund Summary Fiscal Year 2018 95 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 7/1/2017 12,007,501$ 3,465,361$ 2,058,938$ 685,699$ 9,928,151$ 143,838$ 28,289,488$ Revenues Property Taxes -$ -$ -$ -$ -$ -$ -$ Other City Taxes - - - - - - - Licenses, Permits, & Fees - - - - - - - Use of Money and Property 41,780 12,100 6,850 2,290 33,210 470 96,700 Intergovernmental 462,097 - - - - - 462,097 Charges for Fees and Services 270 - 7,440 - 591,765 27,372 626,847 Miscellaneous 5,502,144 1,588,854 2,256,005 236,861 8,121,446 368,832 18,074,142 Other Financial Sources 100,000 - - - - - 100,000 Sub-Total Revenues 6,106,291 1,600,954 2,270,295 239,151 8,746,421 396,674 19,359,786 Transfers In - - - - - - - Total Revenues & Transfers In 6,106,291$ 1,600,954$ 2,270,295$ 239,151$ 8,746,421$ 396,674$ 19,359,786$ Expenditures by Department City Council -$ -$ -$ -$ -$ -$ -$ City Clerk - - - - - - - City Attorney - - - - - - - City Manager - - - - - - - Finance - 1,472,081 2,217,207 262,163 8,341,355 399,386 12,692,192 Police - - - - - - - Fire - - - - - - - Parks & Recreation - - - - - - - Library - - - - - - - Senior Center - - - - - - - Neighborhood & Dvlpmt Services - - - - - - - Public Works 4,543,387 - - - - - 4,543,387 Transportation & Resource Mgmt - - - - - - - Airport - - - - - - - Governmental Projects - - - - - - - Enterprise Projects - - - - - - - Sub-Total Expenditures 4,543,387 1,472,081 2,217,207 262,163 8,341,355 399,386 17,235,579 Transfers Out 1,100,000 - - - - - 1,100,000 Total Expenditures & Transfers Out 5,643,387$ 1,472,081$ 2,217,207$ 262,163$ 8,341,355$ 399,386$ 18,335,579$ Estimated Fund Balance 6/30/2018 12,470,405$ 3,594,234$ 2,112,026$ 662,687$ 10,333,217$ 141,126$ 29,313,695$ Restricted, Committed, Assigned 11,462,295 - 605,243 - 4,768,130 - 16,835,668 Unassigned Fund Balance 6/30/2018 1,008,109$ 3,594,234$ 1,506,783$ 662,687$ 5,565,087$ 141,126$ 12,478,027$ City of Iowa City Non-Budgetary Fund Summary Fiscal Year 2018 96 2014 Actual 2015 Actual 2016 Actual 2017 Revised 2018 Budget 2019 Projected Budgetary Fund Revenues General Fund 10** General Fund 47,909,615$ 46,753,570$ 48,667,850$ 50,055,719$ 51,270,355$ 51,333,728$ Special Revenue Funds 2100 Community Dev Block Grant 1,063,854 685,596 989,380 1,678,012 693,031 693,031 2110 HOME 680,968 533,378 614,958 813,343 486,444 486,444 2200 Road Use Tax Fund 6,854,375 7,414,926 8,411,456 8,389,233 8,393,630 8,393,630 2300 Other Shared Revenue 833,364 129,659 380,110 865,105 - - 2310 Energy Eff & Cons Block Grant 72,318 1,168 - - - - 2315 UniverCity Neighborhood Pship - - - - - - 2350 Metro Planning Org of Johnson Co 371,754 321,768 298,671 319,369 306,820 315,291 2400 Employee Benefits 9,809,865 9,782,477 10,516,768 11,144,971 11,496,472 11,506,797 2500 Affordable Housing - - 1,000,000 - - - 2510 Peninsula Apartments 70,119 73,697 72,243 74,000 74,155 75,612 26** Tax Increment Financing 434,670 640,244 1,030,833 2,276,953 2,333,912 2,736,051 2820 SSMID-Downtown District 275,805 296,141 295,284 317,859 355,350 355,350 Debt Service Fund 5*** Debt Service 15,081,928 13,651,221 13,301,892 14,403,347 13,223,418 12,301,593 Permanent Funds 6001 Perpetual Care 259 432 384 500 380 380 Enterprise Funds 710* Parking 5,364,605 5,619,653 11,016,908 5,680,448 5,922,530 5,922,530 715* Mass Transit 4,590,737 4,419,840 4,582,385 7,196,613 4,193,204 4,175,180 720* Wastewater 12,854,215 12,592,429 22,742,715 12,588,588 12,589,340 12,589,340 730* Water 8,627,583 8,753,178 13,346,893 9,111,655 9,268,096 9,493,666 7400 Refuse Collection 3,057,759 3,182,296 3,130,252 3,173,900 3,411,689 3,553,401 750* Landfill 5,528,481 6,037,167 6,268,826 5,977,982 6,234,063 6,234,063 7600 Airport 567,877 1,281,691 341,499 359,500 359,500 359,500 7700 Storm Water 1,099,702 1,374,913 1,173,615 1,653,147 1,483,550 1,483,550 780* Cable Television 775,908 754,999 - - - - 79** Housing Authority 7,318,167 8,091,662 8,819,308 8,608,074 8,769,397 8,769,397 Capital Projects Fund Governmental Projects 22,531,949 17,267,580 16,503,591 33,687,473 16,997,084 12,340,000 Enterprise Projects 16,404,995 3,414,404 1,911,092 4,186,439 3,529,110 723,085 Total Budgetary Revenues 172,180,871$ 153,074,089$ 175,416,915$ 182,562,230$ 161,391,530$ 153,841,619$ Non-Budgetary Fund Revenues Capital Projects Fund Internal Service Projects 83$ 100,760$ 25,195$ -$ -$ -$ Internal Service Funds 810* Equipment 6,102,522 6,343,244 5,912,284 6,379,763 6,106,291 6,225,299 8200 Risk Management 1,191,171 1,581,498 1,547,056 1,623,145 1,600,954 1,632,137 830* Information Technology 1,743,239 1,765,501 1,870,446 2,150,510 2,270,295 2,312,004 8400 Central Services 236,445 251,501 243,265 269,844 239,151 242,161 8500 Health Insurance Reserves 7,502,409 7,508,804 7,217,213 8,027,508 8,746,421 9,182,082 8600 Dental Insurance Reserves 360,977 362,316 364,364 382,627 396,674 407,739 Total Non-Budgetary Expenditures 17,136,846$ 17,913,624$ 17,179,822$ 18,833,397$ 19,359,786$ 20,001,421$ Total Revenues - All Funds 189,317,717$ 170,987,713$ 192,596,737$ 201,395,627$ 180,751,316$ 173,843,040$ City of Iowa City All Funds Revenues by Fund 97 2014 Actual 2015 Actual 2016 Actual 2017 Revised 2018 Budget 2019 Projected Budgetary Fund Revenues Property Taxes 50,051,578$ 51,496,352$ 52,020,806$ 55,330,224$ 56,458,399$ 55,583,359$ Other City Taxes Gas/Electric Excise Tax 780,458 850,545 764,260 746,043 681,149 691,979 Mobile Home Tax 65,254 68,267 65,497 68,265 65,480 65,480 Hotel/Motel Tax 967,050 1,057,386 1,078,762 1,057,385 1,078,760 1,078,760 Local Option Sales Tax 465,530 - - - - - Utility Franchise Tax 1,031,187 901,690 874,235 901,690 895,000 895,000 TIF Revenues 434,670 640,244 1,027,218 2,276,953 2,333,912 2,736,051 Other City Taxes Total 3,744,149 3,518,132 3,809,972 5,050,336 5,054,301 5,467,270 Licenses, Permits, & Fees General Use Permits 89,072 103,958 82,496 104,047 82,510 82,510 Food & Liq Licenses 100,437 120,434 92,738 120,650 92,740 92,740 Professional License 16,610 18,704 18,700 18,660 18,710 18,710 Franchise Fees 773,019 750,167 733,644 720,000 692,140 692,140 Misc Permits & Licenses 39,677 38,115 35,657 36,600 36,320 36,320 Const Per & Ins Fees 1,427,856 1,537,002 2,102,624 1,463,225 1,639,240 1,639,240 Licenses, Permits, & Fees Total 2,446,671 2,568,380 3,065,859 2,463,182 2,561,660 2,561,660 Use Of Money And Property Interest Revenues 809,418 1,139,734 1,040,596 1,028,707 1,022,763 975,463 Rents 1,208,668 1,291,672 1,265,519 1,256,056 1,307,630 1,309,097 Royalties & Commissions 81,630 105,454 149,751 113,814 94,950 94,950 Use Of Money And Property Total 2,099,716 2,536,860 2,455,866 2,398,577 2,425,343 2,379,510 Intergovernmental Fed Intergovnt Revenue 19,630,929 13,160,509 12,693,466 21,151,912 14,297,863 10,987,393 Property Tax Credits 72,550 1,135,396 2,088,758 1,668,076 1,603,881 1,603,881 Road Use Tax 6,744,663 7,230,663 8,320,117 8,320,117 8,320,120 8,320,120 State 28E Agreements 1,810,341 1,753,673 2,464,561 1,725,000 1,687,575 1,987,575 Operating Grants 90,067 84,126 104,197 129,743 81,850 81,850 Disaster Assistance 183,941 61,259 118,068 97,071 - - Other State Grants 13,613,285 10,543,117 6,711,203 6,884,525 2,295,514 1,499,539 Local 28E Agreements 981,226 989,787 972,801 1,038,149 1,005,860 1,008,751 Intergovernmental Total 43,127,003 34,958,530 33,473,171 41,014,593 29,292,663 25,489,109 Charges For Fees & Services Building & Devlpmt 501,386 694,796 1,719,875 498,202 445,620 425,620 Police Services 88,193 226,621 112,112 44,121 37,237 37,237 Animal Care Services 9,230 9,945 10,399 10,000 10,400 10,400 Fire Services 8,573 11,404 9,244 9,000 8,660 8,660 Transit Fees 1,384,792 1,448,151 1,299,179 1,448,900 1,299,190 1,325,114 Culture & Recreation 768,033 741,912 761,363 812,093 820,454 820,454 Library Charges 46 39 22 - - - Misc Charges For Services 47,228 67,073 71,270 66,692 68,628 68,628 Water Charges 8,448,340 8,531,499 9,138,197 8,931,156 9,102,056 9,327,626 Wastewater Charges 12,555,994 12,180,738 12,264,380 12,201,600 12,214,720 12,214,720 Refuse Charges 3,446,255 3,925,946 3,491,479 3,608,800 3,772,349 3,914,061 Landfill Charges 4,967,453 5,043,246 5,686,853 5,341,722 5,686,860 5,686,860 Storm Water Charges 1,082,733 1,147,390 1,167,517 1,477,710 1,477,710 1,477,710 Parking Charges 5,758,372 5,972,285 5,927,772 6,020,327 6,319,394 6,332,446 Charges For Fees & Services Total 39,066,628$ 40,001,045$ 41,659,663$ 40,470,323$ 41,263,278$ 41,649,536$ City of Iowa City All Funds Revenues by Type 98 2014 Actual 2015 Actual 2016 Actual 2017 Revised 2018 Budget 2019 Projected City of Iowa City All Funds Revenues by Type Miscellaneous Code Enforcement 415,839$ 322,537$ 253,174$ 300,500$ 253,180$ 253,180$ Parking Fines 512,997 614,363 549,575 620,000 549,580 549,580 Library Fines & Fees 175,666 166,785 155,519 160,000 155,520 155,520 Contrib & Donations 729,355 547,781 609,723 1,082,519 377,972 377,972 Printed Materials 46,507 49,104 49,456 44,326 48,400 48,400 Animal Adoption 9,557 12,912 14,190 13,000 14,190 14,190 Misc Merchandise 55,924 66,801 57,644 53,522 54,930 54,930 Intra-City Charges 2,849,665 2,760,448 3,112,634 4,003,742 4,226,884 4,290,257 Other Misc Revenue 719,078 930,739 739,618 1,702,875 761,596 704,596 Special Assessments 979 604 1,615 604 1,000 1,000 Miscellaneous Total 5,515,567 5,472,074 5,543,148 7,981,088 6,443,252 6,449,625 Other Financial Sources Debt Sales 20,114,973 7,866,773 23,897,097 23,335,480 14,671,084 12,040,000 Sale Of Assets 2,701,837 2,316,495 7,747,140 3,083,389 1,956,508 956,508 Loans 3,312,749 2,339,448 1,744,239 1,435,038 1,265,042 1,265,042 Other Financial Sources Total 26,129,559 12,522,716 33,388,475 27,853,907 17,892,634 14,261,550 Total Budgetary Revenues 172,180,871$ 153,074,089$ 175,416,959$ 182,562,230$ 161,391,530$ 153,841,619$ Non-Budgetary Fund Revenues Capital Projects Fund 83$ 100,760$ 25,195$ -$ -$ -$ Internal Service Funds 17,136,763 17,812,864 17,154,627 18,833,397 19,359,786 20,001,421 Total Non-Budgetary Revenues 17,136,846$ 17,913,624$ 17,179,822$ 18,833,397$ 19,359,786$ 20,001,421$ Total Revenues - All Funds 189,317,717$ 170,987,713$ 192,596,781$ 201,395,627$ 180,751,316$ 173,843,040$ Property Taxes 35% Other City Taxes Total 3% Licenses, Permits, & Fees Total 2% Use Of Money And Property Total 1% Intergovernmental Total 18% Charges For Fees & Services Total 26% Miscellaneous Total 4% Other Financial Sources Total 11% Budgetary Fund Revenues by Type 99 2014 Actual 2015 Actual 2016 Actual 2017 Revised 2018 Budget 2019 Projected Budgetary Fund Expenditures General Fund 10** General Fund 49,786,353$ 49,320,669$ 49,198,596$ 55,411,515$ 56,563,227$ 57,508,305$ Special Revenue Funds 2100 Community Dev Block Grant 1,069,301 535,735 659,901 1,596,735 568,686 581,402 2110 HOME 679,030 387,664 747,816 801,716 465,444 474,833 2200 Road Use Tax Fund 4,701,997 5,563,553 5,436,882 5,989,213 6,221,226 6,187,936 2300 Other Shared Revenue 753,426 129,831 446,465 1,022,683 - - 2315 UniverCity Neighborhood Pship (547) - - - - - 2350 Metro Planning Org of Johnson Co 674,335 541,601 558,489 616,729 633,977 651,688 2400 Employee Benefits 714,090 976,606 1,054,857 1,212,865 1,243,475 1,268,909 2500 Affordable Housing - - - 1,000,000 650,000 650,000 2510 Peninsula Apartments 50,662 59,957 52,501 56,879 53,557 55,251 26** Tax Increment Financing 145,319 18,670 - 42,500 332,365 415,000 2820 SSMID-Downtown District 277,395 296,141 295,284 317,859 355,350 355,350 Debt Service Fund 5*** Debt Service 13,160,156 17,208,781 15,016,250 15,390,400 14,256,417 13,412,580 Permanent Funds 6001 Perpetual Care - - - - - - Enterprise Funds 710* Parking 3,758,909 11,228,816 3,212,740 3,516,896 6,941,622 7,034,093 715* Mass Transit 7,080,024 6,556,267 6,917,901 10,516,640 7,202,013 7,378,877 720* Wastewater 9,916,268 10,384,032 10,674,084 21,258,521 10,601,444 10,687,299 730* Water 7,728,440 7,646,828 7,686,557 12,732,641 8,465,882 8,585,166 7400 Refuse Collection 2,886,776 2,922,269 2,935,579 3,159,730 3,427,207 3,511,395 750* Landfill 4,314,300 4,677,884 4,550,096 4,929,566 4,902,903 5,011,175 7600 Airport 363,552 365,460 408,276 632,709 369,187 376,931 7700 Storm Water 482,255 1,095,239 738,102 864,553 518,983 531,424 780* Cable Television 747,541 687,397 - - - - 79** Housing Authority 7,614,681 7,730,524 8,334,915 7,766,702 8,201,363 9,352,242 Capital Projects Fund Governmental Projects 17,042,914 24,859,198 19,479,006 79,144,971 32,530,291 16,112,875 Enterprise Projects 20,313,054 6,485,716 3,893,109 14,319,041 8,825,015 4,171,485 Total Budgetary Expenditures 154,260,231$ 159,678,838$ 142,297,407$ 242,301,064$ 173,329,634$ 154,314,216$ Non-Budgetary Funds Expenditures Capital Projects Fund Internal Service Projects 60,266$ 62,526$ 424,014$ 66,777$ -$ -$ Internal Service Funds 810* Equipment 4,511,328 5,194,488 5,181,051 6,121,634 4,543,387 4,905,953 8200 Risk Management 1,106,268 1,435,706 1,431,387 1,571,941 1,472,081 1,503,569 830* Information Technology 1,990,743 1,786,707 1,834,059 2,108,294 2,217,207 2,265,463 8400 Central Services 281,955 308,846 234,097 251,840 262,163 258,815 8500 Health Insurance Reserves 7,465,001 7,285,127 7,934,757 8,002,151 8,341,355 8,758,423 8600 Dental Insurance Reserves 344,693 354,318 370,061 375,896 399,386 411,368 Total Non-Budgetary Expenditures 15,760,254$ 16,427,718$ 17,409,426$ 18,498,533$ 17,235,579$ 18,103,590$ Total Expenditures - All Funds 170,020,485$ 176,106,556$ 159,706,833$ 260,799,597$ 190,565,213$ 172,417,806$ City of Iowa City All Funds Expenditures by Fund 100 2014 Actual 2015 Actual 2016 Actual 2017 Revised 2018 Budget 2019 Projected Budgetary Funds Expenditures City Council 123,298$ 97,273$ 107,734$ 109,426$ 108,590$ 111,329$ City Clerk 533,845 518,724 524,930 536,351 595,728 572,150 City Attorney 676,519 690,901 681,567 742,002 762,815 785,217 City Manager 2,248,213 2,492,620 2,154,216 2,556,386 4,087,474 4,174,955 Finance 17,350,070 21,937,188 19,669,565 20,685,370 20,537,587 19,884,671 Police 12,248,973 12,389,622 12,443,823 13,456,739 13,827,954 13,971,383 Fire 7,401,786 7,598,771 7,486,023 7,973,265 8,169,242 8,378,769 Parks & Recreation 7,382,727 7,628,887 7,324,281 8,121,737 8,139,582 8,297,360 Library 5,877,520 5,908,777 6,083,034 6,347,022 6,526,559 6,634,938 Senior Center 825,124 834,813 823,992 1,010,358 949,924 945,312 Neighborhood & Dvlpmnt Services 19,860,768 16,658,430 17,710,201 20,725,612 16,372,303 17,648,944 Public Works 23,971,859 25,827,222 25,878,325 43,162,773 28,191,901 28,437,603 Transportation & Resource Mgmt 18,040,009 25,385,236 17,629,325 22,777,302 23,335,482 23,810,294 Airport 363,552 365,460 408,276 632,709 369,187 376,931 Capital Projects Fund Governmental Projects 17,042,914 24,859,198 19,479,006 79,144,971 32,530,291 16,112,875 Enterprise Projects 20,313,054 6,485,716 3,893,109 14,319,041 8,825,015 4,171,485 Total Budgetary Expenditures 154,260,231$ 159,678,838$ 142,297,407$ 242,301,064$ 173,329,634$ 154,314,216$ Non-Budgetary Funds Expenditures - - 0 - - Capital Projects Fund Internal Service Projects 60,266$ 62,526$ 424,014$ 66,777$ -$ -$ Finance 11,188,660 11,170,704 11,804,361 12,310,122 12,692,192 13,197,637 Public Works 4,511,328 5,194,488 5,181,051 6,121,634 4,543,387 4,905,953 Total Non-Budgetary Expenditures 15,760,254$ 16,427,718$ 17,409,426$ 18,498,533$ 17,235,579$ 18,103,590$ Total Expenditures - All Funds 170,020,485$ 176,106,556$ 159,706,833$ 260,799,597$ 190,565,213$ 172,417,806$ City of Iowa City All Funds Expenditures by Department City Council 0% City Clerk 0% City Attorney 1% City Manager 3% Finance 16% Police 11% Fire 6% Parks & Recreation 6% Library 5% Senior Center 1% Neighborhood & Dvlpmnt Services 12% Public Works 21% Transportation & Resource Mgmt 18% Airport 0% Budgetary Fund Expenditures by Department (excluding Capital Projects) 101 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 572,422$ 79,779$ 21,545,644$ 60,052$ 3,385,673$ 25,643,570$ Special Revenue Funds: Empl Benefits Levy 9,095,431 330,600 9,426,031 Road Use Tax 74,312 215,742 3,522,000 3,812,054 CDBG 100,000 100,000 Transfers from TIF Districts 772,493 31,324 1,206,230 2,010,047 Enterprise Funds: From Parking Operations 725,000 228,364 953,364 From Transit Operations 185,000 136,000 321,000 From Wastewater Operations 2,600,000 4,431,246 7,031,246 From Water Operations 466,900 300,900 2,020,178 2,787,978 From Landfill Operations 330,000 865,844 1,195,844 From Airport Operations 58,402 58,402 From Storm Water Operations 965,000 965,000 From IC Housing Authority 46,087 46,087 Capital Projects Fund 225,000 225,000 Internal Service Funds: From Info. Technology 500,000 500,000 Total Transfers In:10,560,745$ 626,121$ -$ 31,029,270$ 1,567,182$ -$ 4,840,881$ 6,451,424$ 55,075,623$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 572,422$ 9,169,743$ 772,493$ 46,087 10,560,745$ Road Use Tax Fund 330,600 330,600 Other Special Revenue Funds 79,779 215,742 295,521 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 21,545,644 3,622,000 31,324 500,000 5,330,302 31,029,270 Total Transfers Out:25,643,570$ 13,338,085$ 2,010,047$ 225,000$ -$ 500,000$ 13,358,921$ -$ 55,075,623$ City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2017 Transfers In Transfers Out 102 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 723,708$ 797,625$ 20,052$ 3,491,963$ 5,105,770$ Special Revenue Funds: Empl Benefits Levy 9,545,655 428,006 9,973,661 Road Use Tax 78,275 199,443 3,482,000 3,759,718 Transfers from TIF Districts 937,817 27,723 1,007,952 1,973,492 Enterprise Funds: From Parking Operations 520,000 235,310 1,114,695 1,870,005 From Transit Operations 15,000 136,000 151,000 From Wastewater Operations 2,699,500 4,143,762 6,843,262 From Water Operations 1,442,575 1,937,940 3,380,515 From Refuse Operations 500,000 500,000 From Landfill Operations 2,600,000 888,126 3,488,126 From Airport Operations 179,830 179,830 From Storm Water Operations 1,040,000 1,040,000 From IC Housing Authority 46,779 46,779 Capital Project Funds 225,000 225,000 Internal Service Funds: From Equipment 1,100,000 1,100,000 Total Transfers In:10,680,948$ 1,351,157$ -$ 14,404,253$ 1,028,004$ -$ 4,976,399$ 7,196,397$ 39,637,158$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 9,623,930$ 937,817$ 46,779$ 10,680,948$ Road Use Tax Fund 428,006 428,006 Other Special Revenue Funds 723,708 199,443 923,151 Debt Service Fund 20,052 1,007,952 1,028,004 Enterprise Funds 3,491,963 225,000 1,259,436 4,976,399 Debt Service Reserves 7,196,397 7,196,397 Capital Project Funding 797,625 3,482,000 27,723 1,100,000 8,996,905 14,404,253 Total Transfers Out:5,105,770$ 13,733,379$ 1,973,492$ 225,000$ -$ 1,100,000$ 17,499,517$ -$ 39,637,158$ Transfers In Transfers Out City of Iowa City Budgeted Transfer Schedule Fiscal Year 2018 103 General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 725,765 645,875$ 20,052$ 3,499,707$ 4,963,821$ Special Revenue Funds: Empl Benefits Levy 9,545,655 428,006 9,973,661 Road Use Tax 80,459 205,007 2,377,000 2,662,466 Transfers from TIF Districts 1,195,705 1,097,506 2,293,211 Enterprise Funds: From Parking Operations 300,000 242,467 1,114,695 1,657,162 From Transit Operations 136,000 136,000 From Wastewater Operations 1,035,000 4,064,148 5,099,148 From Water Operations 922,600 1,940,865 2,863,465 From Landfill Operations 900,000 888,126 1,788,126 From Airport Operations 100,800 100,800 From Storm Water Operations 815,000 815,000 From IC Housing Authority 47,715 47,715 Capital Project Funds 225,000 225,000 Internal Service Funds: From Equipment - - Total Transfers In:10,941,956$ 1,358,778$ -$ 7,096,275$ 1,117,558$ -$ 4,991,300$ 7,119,708$ 32,625,575$ General Special Revenue TIF Special Revenue Capital Projects Debt Service Fund Internal Service Enterprise Debt Reserves Total General Fund 72,422$ 9,626,114$ 1,195,705$ 47,715$ 10,941,956$ Road Use Tax Fund 428,006 428,006 Other Special Revenue Funds 725,765 205,007 930,772 Debt Service Fund 20,052 1,097,506 1,117,558 Enterprise Funds 3,499,707 225,000 1,266,593 4,991,300 Debt Service Reserves 7,119,708 7,119,708 Capital Project Funding 645,875 2,377,000 - 4,073,400 7,096,275 Total Transfers Out:4,963,821$ 12,636,127$ 2,293,211$ 225,000$ -$ -$ 12,507,416$ -$ 32,625,575$ City of Iowa City Projected Budget Transfer Schedule Fiscal Year 2019 Transfers In Transfers Out 104 2011 Adopted 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted 2018 Budget Change in FTEs FY2017-2018 Budgetary Funds General Fund City Council 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 - City Clerk 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 - City Attorney 5.60 5.60 5.60 5.60 5.60 5.50 5.50 5.50 - City Manager: City Manager 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - Communications Office (1)3.50 4.00 2.00 3.00 3.00 7.50 7.50 6.00 (1.50) Human Resources 4.00 4.00 4.00 3.00 3.00 3.00 3.00 3.00 - Human Rights 2.50 2.50 2.00 2.00 2.00 2.00 2.00 2.00 - Economic Development (2)- - - - - - - 1.00 1.00 Finance: Finance Adminstration (3)2.86 2.65 2.65 3.65 3.15 3.15 3.15 2.15 (1.00) Accounting 7.00 8.00 8.00 8.00 7.00 7.60 7.60 7.60 - Purchasing 4.00 4.00 3.94 3.44 3.44 3.44 3.50 3.50 - Revenue 7.88 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 1.00 - Disaster Assistance 0.40 0.40 0.40 0.38 - - - - - Police: Police Administration 5.00 5.00 5.00 5.00 5.00 5.00 6.00 6.00 - Police Administrative Services 18.00 18.00 18.00 20.00 20.00 20.00 19.00 19.00 - Police Field Operations 81.00 80.00 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 3.00 - Fire Emergency Operations 59.00 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 1.00 - Fire Training 1.00 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 2.00 - Government Buildings (4)4.96 4.83 4.83 4.83 4.83 5.33 4.33 5.00 0.67 Recreation (4)15.42 15.42 15.42 15.42 15.42 14.42 15.42 14.75 (0.67) Park Maintenance Administration 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 - Park Maintenance Operations (5)11.00 11.00 11.00 11.00 11.00 12.00 15.00 15.00 - Forestry 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 - CBD Maintenance Operations 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 3.00 - Library: General Library 42.39 42.89 42.88 42.38 42.38 42.27 43.27 43.27 - Library Board Controlled Funds 0.75 0.75 0.75 0.75 0.75 0.50 0.50 0.50 - Library Gifts and Bequests - - - - - - 0.40 0.40 - Library Foundation Office - - - 2.00 2.00 2.00 2.00 2.00 - Senior Center Administrations 6.31 6.50 6.50 6.50 6.50 6.50 7.00 7.00 - Neighborhood & Dvlpmnt Services: Neighborhood & Dvlpmnt Admin 2.55 2.55 2.55 2.55 2.55 1.55 1.55 1.55 - Sustainability Services - - - - 1.00 1.00 1.00 - Community Development 1.05 0.85 1.20 1.75 1.75 1.55 3.63 3.63 - Neighborhood Services 1.00 1.00 1.00 1.00 1.00 1.05 1.95 1.95 - Housing Inspection 5.75 5.75 5.75 5.25 5.25 5.55 6.20 6.20 - Human Services - - 0.15 0.15 0.15 0.15 - - - Economic Development (2)1.00 1.00 1.00 1.00 1.00 2.00 1.00 - (1.00) Urban Planning (6)3.50 3.50 2.50 2.50 2.50 3.50 3.50 4.00 0.50 Building Inspection 7.80 7.80 7.80 6.30 6.30 7.30 7.30 7.30 - Public Works: Public Works Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 - Engineering Services 12.10 12.10 12.10 12.10 12.10 12.00 16.00 16.00 - City of Iowa City Personnel Full-Time Equivalents Last Eight Years 105 2011 Adopted 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted 2018 Budget Change in FTEs FY2017-2018 City of Iowa City Personnel Full-Time Equivalents Last Eight Years Transportation & Resource Mgmt: Transportation & Resource Admin (7)- - - - - - 2.00 3.00 1.00 CBD Maintenance Operations - - - - - - 1.00 1.00 - Mass Transit 56.25 56.25 - - - - - - - Sub-total General Fund 411.57 411.22 351.90 354.43 351.55 356.74 368.18 367.18 (1.00) Special Revenue Funds Community Development Block Grant 2.88 2.88 2.63 2.48 2.48 2.38 - - - HOME Program 0.95 0.95 0.70 0.50 0.50 0.45 - - - Road Use Tax: Traffic Engineering (8)4.15 4.15 4.15 4.15 4.15 3.90 4.50 3.00 (1.50) Streets System Maintenance (8)(9)25.50 25.50 25.50 25.50 25.50 25.25 25.50 29.00 3.50 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 4.70 - Employee Benefits 0.26 0.55 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 37.25 2.00 Enterprise Funds Parking 32.75 32.75 29.25 26.25 26.25 23.13 21.63 21.63 - Mass Transit - - 51.75 51.25 51.25 51.13 50.63 50.63 - Wastewater (10)25.60 25.40 25.40 24.40 24.65 24.65 25.40 26.00 0.60 Water 32.75 32.75 32.75 31.75 32.00 32.00 31.75 31.75 - Refuse Collection (7)20.35 20.35 20.35 19.35 19.35 17.85 17.50 17.50 - Landfill (7)(11)15.50 17.50 17.50 16.50 16.50 15.50 14.00 14.00 - Airport Operations 1.75 1.75 1.00 1.00 1.00 1.00 1.00 1.00 - Storm Water (10)1.90 2.10 2.10 2.10 2.60 2.60 2.10 1.50 (0.60) Cable Television 6.69 6.63 6.63 6.63 5.63 - - - - Housing Authority 13.25 13.25 13.18 12.19 10.19 10.19 9.60 9.60 - Sub-total Enterprise Funds 150.54 152.48 199.91 191.42 189.42 178.05 173.61 173.61 - 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 - 1.00 1.00 1.00 1.00 1.00 - - - 420th Street Industrial Park 1.00 1.00 - - - - - - - West Side Levee Project - - 1.00 1.00 1.00 1.00 - - - Rocky Shore Lift Station Project - - - - - 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 - - - Total Budgetary Funds 607.05 611.13 598.74 592.25 584.75 576.02 577.04 578.04 1.00 Non-Budgetary Funds Internal Service Funds Equipment 11.26 11.26 10.75 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 1.80 - Information Technology Services (12)11.30 11.80 10.86 9.86 9.86 9.86 9.80 10.80 1.00 Central Services 0.75 0.75 0.76 0.50 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 23.85 1.00 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 23.85 1.00 Total Full-Time Equivalents 633.37 637.74 623.91 615.16 607.66 598.93 599.89 601.89 2.00 106 (1) A .50 FTE Clerical Assistant – Cable TV and a 1.00 FTE Communications Assistant are being eliminated. (2) The Economic Development Division is moving to the City Manager's Office from Neighborhood & Development Services Department (3) A 1.00 FTE Budget Management Analyst position will be eliminated, and a 1.00 FTE Budget Management Analyst position will be reclassified as a Budget & Compliance Officer. (4) The 0.67 FTE of the Facilities Manager was moved from the Recreation activity into the Government Buildings activity. (5) 1.00 FTE Maintenance Worker I was reclassified from Parks to Athletic Fields. (6) The historic preservation planner is being reclassified from an hourly employee, up to 20 hours per week to a permanent half time (.50 FTE) position. (7) A 1.00 FTE Associate Director of Resource Management was added into the fiscal year 2018 budget. This position is allocated to the enterprise funds (Refuse Collection Fund and Landfill Fund) through Administrative Chargebacks. (8) The Streets Superintendent, Assistant Streets Superintendent, and Senior Clerk/Typist – Streets had been split 50%/50% between the Traffic Engineering activity and the Streets System Maintenance activity through fiscal year 2017. In fiscal year 2018, these positions are now budgeted 100% in Streets System Maintenance. (9) Two full-time Maintenance Worker I positions have been added in the fiscal year 2018 budget and have been budgeted in the Streets System Maintenance activity. (10) The split of Maintenance Worker positions with the Storm Water Management division has been eliminated. This moves 0.60 FTE from Storm Water Management to Wastewater Treatment. (11) The allocation of the Recycling Coordinator position from 0.25 Landfill Operations and 0.75 Solid Waste Surcharge Reserve was changed to 0.00 Landfill Operations and 1.00 Solid Waste Surcharge Reserve. (12) ITS division will be creating a new Solutions Architect position in fiscal year 2018. City of Iowa City Personnel Full-Time Equivalents Last Eight Years 0 100 200 300 400 500 600 700 2011 Adopted 2012 Adopted 2013 Adopted 2014 Adopted 2015 Adopted 2016 Adopted 2017 Adopted 2018 Budget FTE Summary by Fund Type Last Eight Years General Fund Special Revenue Funds Capital Projects Funds Enterprise Funds Internal Service Funds Agency Funds 107 108 GENERAL FUND Fund Summary Assigned, Committed & Restricted Fund Balance Revenues Expenditures Division Summaries F Y 2 0 1 8 GENERAL FUND The General Fund is the City’s main operating fund and includes activities for the following departments: City Council, City Clerk, City Attorney, City Manager, Finance, Police, Fire, Parks & Recreation, Library, Senior Center, Neighborhood & Development Services, Public Works, and Transportation & Resource Management. We present a balanced budget for General Fund in fiscal year 2018, with revenue & transfers in and expenditures & transfers out projected at $62.0 & $61.7 million, respectively. In fiscal year 2016, Cable Television operations were merged into the General Fund. Prior year activity for the Cable Television operations can be found in the Cable Television Fund in the Enterprise Fund section of the budget. A. General Fund Revenues Revenues & Transfers In 2016 Actual 2017 Revised 2018 Budget 2019 Projected Property Taxes 29,796,656$ 31,739,199$ 32,862,685$ 32,862,685$ Other City Taxes 2,431,882 2,430,717 2,412,354 2,412,354 Licenses And Permits 3,056,051 2,450,882 2,551,850 2,551,850 Use Of Money And Property 689,835 706,672 671,957 671,957 Intergovernmental 3,803,459 3,664,921 3,497,070 3,497,070 Charges For Fees And Services 1,607,320 1,358,601 1,374,189 1,374,189 Miscellaneous 4,603,845 5,697,432 5,935,042 5,998,415 Other Financial Sources 2,678,802 2,007,295 1,965,208 1,965,208 Sub-total Revenues:48,667,850 50,055,719 51,270,355 51,333,728 Transfers In 12,468,366 10,560,745 10,680,948 10,941,956 Total Revenues & Transfers In 61,136,216$ 60,616,464$ 61,951,303$ 62,275,684$ 111 1. Property Taxes - Property tax revenue of $32.9 million is the primary funding source for General Fund operations, providing approximately 64% of total revenue, excluding transfers in, in fiscal year 2018. The fiscal year 2018 budget is an increase of 3.5% of the fiscal year 2017 revised budget of $31.7 million and there is an average increase of 3.3% over the last five years. These totals do not include the transfer-in of the Employee Benefits property tax levy from the Employee Benefits Fund. There are a number of factors which determine the City’s tax levy each year: property valuations by class, the state’s annual Assessment Limitation Order (rollback), TIF district 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, 2016 served as the basis for determining property tax revenue in fiscal year 2018. Their report indicates an 2.7% increase in total assessed value in the last year, from $5.35 billion to $5.49 billion. 112 Assessment Limitation Order / Rollback - The State of Iowa has a statutory growth limitation of three percent (3%) annually on taxable residential property valuations. Each year, the Department of Revenue’s Assessment Limitation Order sets a ‘rollback’ value by class which, when applied, determines taxable valuations. The growth restriction is applied to the residential valuations, limiting the growth percentage in taxable value to agricultural valuations. The impact is that the percentage growth in taxable valuations for urban residential property each year is limited to either three percent (3%) or the growth in agricultural property, whichever is lower. Property Tax growth restrictions and rollbacks were changed with State legislation in 2013 with Iowa Senate File 295. That legislation added the following changes to property taxation: 1. the annual growth limitation on residential property of three percent (3%) was decreased from four percent (4%) starting in fiscal year 2015; 2. a rollback of ninety-five percent (95%) was added to commercial, industrial, and railroad property classes starting in fiscal year 2015 and was lowered to ninety percent (90%) starting in fiscal year 2016 3. the State added a reimbursement or “backfill” to jurisdictions for lost revenue due to the rollback of valuation on commercial, industrial, and railroad properties; this “backfill” is locked at the fiscal year 2017 amounts going forward starting in fiscal year 2018; 4. a new multi-residential class of property was added in fiscal year 2017 that has a declining rollback which will decrease each year until it matches the residential rollback percentage. In fiscal year 2009, the rollback exempted $1.7 billion of Iowa City’s assessed valuation. In fiscal year 2018 the rollback will exempt $2.0 billion of assessed valuations. The residential and agricultural rollbacks for fiscal year 2018 are 56.9391% and 47.4996%, respectively, compared to fiscal year 2017 rollbacks of 55.6259% and 46.1068%, respectively. Also, in fiscal year 2018 the commercial, industrial, and railroad rollback is 90%, which is the same as fiscal year 2017. The multi-residential rollback in fiscal year 2018 is 82.5% compared to the fiscal year 2017 rate of 86.25%. The following graph illustrates the impact of the rollback on taxable valuations. 113 2. Other City Taxes - This category, estimated at $2.4 million in fiscal year 2018, includes Hotel Motel Taxes of $1,078,760, $400,794 in gas and electric excise taxes, and $895,000 in utility franchise taxes. The fiscal year 2018 budget is a decrease of 0.8% of the fiscal year 2017 revised budget of $2.4 million and there is an average decrease of 18.1% over the last five years. The change is primarily 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 $1,078,760 in fiscal year 2018, 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. 114 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 $895,000 estimate for fiscal year 2018, approximately $604,125 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 $290,875 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 2018 budget for Licenses and Permits is estimated at $2.6 million. The fiscal year 2018 revenue is an increase of 4.1% of the fiscal year 2017 revised budget of $2.5 million and there is an average increase of 11.1% over the last five years. These increases are primarily due to the increase 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 $671,957 for fiscal year 2018. The fiscal year 2018 budget is a decrease of 4.9% of the fiscal year 2017 revised budget of $706,672; however, there is an average increase of 2.4% over the last five years. The decrease from the fiscal year 2017 estimate is from a decrease in estimated interest income; the average increase over the last five years is a result of increased rent revenue. 5. Intergovernmental - This revenue category includes state and federal grants, 28-E agreements, and contracts with local governmental entities. Intergovernmental revenue is budgeted at $3.5 million in fiscal year 2018. The fiscal year 2018 budget is a decrease of 4.6% of the fiscal year 2017 revised budget of $3.7 million and there is an average increase of 6.2% over the last five years. The decrease from the fiscal year 2017 amount and the average increase over the last five years are from estimates in the property tax credits from property tax backfill from the state. 115 The majority of intergovernmental revenue is the result of 28E agreements with local entities for services provided to area residents, as shown in the following schedule. The largest of these agreements is for fire protection services to the University of Iowa, estimated at $1.7 million in fiscal year 2018, 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. 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 2018. The fiscal year 2018 revenue is an increase of 1.2% of the fiscal year 2017 revised budget of $1.4 million; however, there is an average decrease of 0.9% over the last five years. The increase from the fiscal year 2017 estimate is due to a projected increase in building and development fee revenue; the average decrease is a result of a substantial decrease in building and development fee between fiscal year 2016 and fiscal year 2017. FY2016 FY2017 FY2018 FY2019 Intergovernmental Funding Actual Revised Budget Projected Local Governmental: 28E Agreements Coralville, Johnson County & Other Governments - Animal Services 217,404$ 225,985$ 217,370$ 217,370$ IC Comm. Schools - Mercer Pool 78,318 99,000 78,320 78,320 County, Univ Heights, Hills - Library 466,160 461,333 466,150 466,150 Johnson County - Senior Center 59,224 59,224 59,220 59,220 Downtown District - Police Department 10,000 10,000 10,000 10,000 University Heights - Fire Department - 30,000 32,000 32,000 Local Governmental Revenue:831,106 885,542 863,060 863,060 State Revenue: Public Safety Grants 215,835 233,640 203,114 203,114 University of Iowa - Fire Protection 1,385,095 1,375,000 1,385,100 1,385,100 University of Iowa - NDS Analysis - 35,000 - - Operating Grants 84,197 89,743 81,850 81,850 Property Tax Credits 1,191,442 986,598 928,217 928,217 Other State Grants 10,020 9,000 9,150 9,150 State Disaster Assistance 56,507 - - - Total State Revenue:2,943,096 2,728,981 2,607,431 2,607,431 Federal Revenue: Public Safety Grants 29,257 50,398 26,579 26,579 Total Federal Revenue:29,257 50,398 26,579 26,579 Total - Intergovernmental Funding:3,803,459$ 3,664,921$ 3,497,070$ 3,497,070$ 116 7. Miscellaneous - Miscellaneous revenue is budgeted at $5.9 million in fiscal year 2018. This category includes a variety of revenue sources, including parking fines ($351,210), magistrate court fines and surcharges related to code enforcement ($253,180) and library fines ($155,520). Also included within this category are internal chargebacks of $4.2 million to the City’s capital project funds and proprietary funds for services rendered by administrative divisions. The fiscal year 2018 revenue is an increase of 4.2% of the fiscal year 2017 revised budget of $5.7 million and there is an average increase of 6.1% over the last five years. The increase from the fiscal year 2017 and the average increase amounts are due to the administrative chargebacks for the Transportation & Resources Management Administration division that started in fiscal year 2017 and the Engineering Division that started 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 2018, which is a decrease of 2.1% from the revised budget in fiscal year 2017 of $2.0 million. The decrease is from the UniverCity program. The UniverCity activity is budgeted at $1.7 million in fiscal year 2018, which consists of the proceeds from the sale of assets ($850,000) and loan proceeds from financial institutions ($850,000). There is an average increase of 40.6% over the last five years. The change is from the UniverCity program since fiscal year 2014. 9. Transfers In - includes an approximate $9.5 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 $10.7 million in fiscal year 2018. 117 B. General Fund Expenditures Expenditures &2016 2017 2018 2019 Transfers Out Actual Revised Budget Projected Personnel 35,579,630$ 39,093,574$ 40,620,033$ 41,838,634$ Services 8,290,221 10,277,306 10,125,386 10,281,894 Supplies 1,515,890 1,605,411 1,703,693 1,709,207 Capital Outlay 1,970,355 3,368,705 2,719,115 2,268,570 Other Financial Uses 1,842,500 900,000 850,000 850,000 Contingency - 166,519 545,000 560,000 Sub-total Expenditures:49,198,596 55,411,515 56,563,227 57,508,305 Transfers Out 12,842,428 25,643,570 5,105,770 4,963,821 Total Expenditures & Transfers Out 62,041,024$ 81,055,085$ 61,668,997$ 62,472,126$ 118 1. Personnel - Personnel costs account for approximately 71.8% of budgeted expenditures (excluding transfers out) within the General Fund in fiscal year 2018. Employee benefit costs are discussed in greater detail in the City Manager Address. 2. Services - Expenditures for services are budgeted at $10.1 million in fiscal year 2018. Initial projections were based on fiscal year 2016 actual expenditures and projected at 1.51% 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: $300,000 Aid to Human Service Agencies $865,700 Community Event / Program Funding $269,690 ICCVB – Community / Economic Development Assistance $135,000 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 $1.7 million in fiscal year 2018. Individual items under costing under $5,000 are considered supplies. This limit is consistent with the threshold utilized to capitalize assets for the comprehensive annual financial report. 4. Capital Outlay – The general fund capital outlay is budgeted at $2.7 million in fiscal year 2018 and includes police vehicle replacements, library materials, operating equipment, UniverCity Properties, and building maintenance and improvements of $5,000 or greater. 5. Other Financial Uses - This category is budgeted at $850,000 in fiscal year 2018. This consists from loan repayments to financial institutions that are from the homes sold in the UniverCity program 119 6. Contingency - A General Fund contingency amount is established each fiscal year for those unforeseen expenditures that arise following formal adoption of the annual budget. This amount is available for appropriation by formal amendment, subject to recommendation from the Finance Director and City Manager, and approval by City Council. Contingency is budgeted at one percent (1%) of General Fund expenditures (excluding transfers) - approximately $545,000 in fiscal year 2018. 7. Transfers Out - This category is budgeted at $5.1 million in fiscal year 2018. The largest transfers out is from the transit property tax levy of $3.4 million that is transferring into the Transit Fund. Other major transfers out include approximately $798,000 to the Capital Projects Fund and $650,000 to the Affordable Housing Fund. C. Fund Balance It is part of the City’s Financial & Fiscal Policies that the General Fund’s unassigned fund balance shall not fall below twenty percent (20%) of total revenues and transfers in and not grow greater than thirty percent (30%). This policy also states that fund balance in excess of thirty percent (30%) of revenues and transfers in will be transferred to the City’s Emergency Fund, used to retire outstanding debt, and/or used to provide property tax relief. In fiscal year 2014, fiscal year 2015, and fiscal year 2016, $1.7 million, $1.3 million, and $1.7 million, respectively, of General Fund unassigned fund balance was transferred into the Emergency Fund. Also, in fiscal year 2017 unassigned fund balance of $500,000 will be transferred into the Emergency Fund, which will bring the City’s Emergency Fund balance to $5.2 million. General Fund’s unassigned fund balance is relied upon to provide cash flow during the first quarter of the fiscal year as the majority of property taxes are not received until October/November. The following chart demonstrates how expenditures have exceeded receipts in the first three months over the past ten years. 3 Months @ Sept. 30 Receipts Expenditures Shortfall FY2017 7,917,409$ 15,727,049$ (7,809,640) FY2016 10,402,991 13,341,071 (2,938,080) FY2015 7,163,587 13,309,505 (6,145,918) FY2014 11,705,632 15,145,130 (3,439,498) FY2013 9,727,204 16,725,202 (6,997,998) FY2012 12,090,490 15,441,933 (3,351,443) 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) 120 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 44,499,871$ 47,793,327$ 49,045,399$ 48,135,654$ 27,697,033$ 27,979,339$ Revenues: Property Taxes 28,440,226$ 29,421,531$ 29,796,656$ 31,739,199$ 32,862,685$ 32,862,685$ Other City Taxes 2,947,501 2,487,767 2,431,882 2,430,717 2,412,354 2,412,354 Licenses And Permits 1,659,843 1,805,901 3,056,051 2,450,882 2,551,850 2,551,850 Use Of Money And Property 647,032 800,227 689,835 706,672 671,957 671,957 Intergovernmental 2,789,683 3,519,060 3,803,459 3,664,921 3,497,070 3,497,070 Charges For Fees And Services 1,357,363 1,509,496 1,607,320 1,358,601 1,374,189 1,374,189 Miscellaneous 4,502,885 4,446,754 4,603,845 5,697,432 5,935,042 5,998,415 Other Financial Sources 5,565,082 2,762,834 2,678,802 2,007,295 1,965,208 1,965,208 Sub-Total Revenues 47,909,615 46,753,570 48,667,850 50,055,719 51,270,355 51,333,728 Transfers In: Operating Transfers In 10,870,809 10,642,456 12,468,366 10,560,745 10,680,948 10,941,956 Sub-Total Transfers In 10,870,809 10,642,456 12,468,366 10,560,745 10,680,948 10,941,956 Total Revenues & Transfers In 58,780,424$ 57,396,026$ 61,136,216$ 60,616,464$ 61,951,303$ 62,275,684$ Expenditures by Department: City Council 123,298$ 97,273$ 107,734$ 109,426$ 108,590$ 111,329$ City Clerk 533,845 518,724 524,930 536,351 595,728 572,150 City Attorney 676,519 690,901 681,567 742,002 762,815 785,217 City Manager 1,500,672 1,805,223 2,154,216 2,556,386 4,087,474 4,174,955 Finance 3,475,824 3,751,801 3,598,458 4,082,105 4,349,980 4,432,833 Police 12,248,973 12,389,622 12,443,823 13,456,739 13,827,954 13,971,383 Fire 7,401,786 7,598,771 7,486,023 7,973,265 8,169,242 8,378,769 Parks and Recreation 7,382,727 7,628,887 7,324,281 8,121,737 8,139,582 8,297,360 Library 5,877,520 5,908,777 6,083,034 6,347,022 6,526,559 6,634,938 Senior Center 825,124 834,813 823,992 1,010,358 949,924 945,312 Neighborhood & Development Services 8,597,166 6,958,307 6,614,830 7,503,809 5,799,276 5,883,527 Public Works 1,142,899 1,137,570 1,342,700 2,317,845 2,384,366 2,445,778 Transportation & Resource Management - - 13,008 654,470 861,737 874,754 Sub-Total Expenditures 49,786,353 49,320,669 49,198,596 55,411,515 56,563,227 57,508,305 Transfers Out: Capital Project Fund 769,848 1,605,164 7,302,103 21,545,644 797,625 645,875 GO Bond Abatement 158,624 195,537 201,017 60,052 20,052 20,052 General Levy 190,470 187,489 212,196 187,825 183,395 193,196 Emergency Fund 1,656,058 1,338,516 1,704,205 500,000 - - Transfers Out - Transit Fund 2,858,163 2,972,534 3,108,169 3,272,464 3,382,276 3,382,276 Transfers Out - Affordable Housing Fund - - - - 650,000 650,000 Misc Transfers Out 67,452 524,045 314,738 77,585 72,422 72,422 Sub-Total Transfers Out 5,700,615 6,823,285 12,842,428 25,643,570 5,105,770 4,963,821 Total Expenditures & Transfers Out 55,486,968$ 56,143,954$ 62,041,024$ 81,055,085$ 61,668,997$ 62,472,126$ Fund Balance, June 30 47,793,327$ 49,045,399$ 48,140,591$ 27,697,033$ 27,979,339$ 27,782,897$ Prior Year Accounting Adjustment - - (4,937) - - - Adjusted Fund Balance, June 30 47,793,327 49,045,399 48,135,654 27,697,033 27,979,339 27,782,897 Restricted / Committed /Assigned 29,808,720 29,738,181 24,716,300 6,777,475 6,717,235 6,920,380 Unassigned Balance 17,984,607$ 19,307,218$ 23,419,354$ 20,919,558$ 21,262,104$ 20,862,517$ % of Revenues & Transfers In 31%34%38%35%34%34% City of Iowa City General Fund (1000 - 1023) Fund Summary 121 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Assigned: (Available for current and / or future operations) Library Special Revenue Funds 653,297$ 737,512$ 756,858$ 824,176$ 833,744$ 946,027$ Library Foundation Development (2,242) (4,087) (19,291) (19,291) (19,291) (19,291) Library Equipment Replacement Reserve 143,824 185,242 176,268 238,690 253,112 315,534 Senior Center Gift Funds 33,709 33,835 13,798 561 561 561 New Horizons Band 1,546 362 10 10 10 10 Cable Replacement Reserves - - 162,392 137,392 109,722 94,722 Energy Efficiency Revolving Loan Fund - 101,053 144,494 105,725 149,165 192,605 Fire Equipment Replacement Reserve 626,562 496,549 - - - - Park Land Acquisition Reserve 185,608 - - - - - Park Land Development Reserve 23,437 23,437 - - - - 1,665,741$ 1,573,903$ 1,234,529$ 1,287,263$ 1,327,023$ 1,530,168$ Committed: (Available for current and / or future operations) Emergency Funds 1,656,058$ 2,994,574$ 4,698,779$ 5,198,779$ 5,198,779$ 5,198,779$ 1,656,058$ 2,994,574$ 4,698,779$ 5,198,779$ 5,198,779$ 5,198,779$ Restricted: (Not available for general operations) Police Forfeiture Share 528,507$ 454,084$ 386,338$ 286,338$ 186,338$ 186,338$ Police Abandon Property - 55,992 71,745 5,095 5,095 5,095 Local Option Sales Tax 25,252,557 24,282,784 18,262,595 - - - Restricted (Unspent Bond Proceeds)705,857 376,844 62,314 - - - 26,486,921$ 25,169,704$ 18,782,992$ 291,433$ 191,433$ 191,433$ Total Assigned / Committed / Restricted:29,808,720$ 29,738,181$ 24,716,300$ 6,777,475$ 6,717,235$ 6,920,380$ Unassigned:17,984,607 19,307,218 23,419,354 20,919,558 21,262,104 20,862,517 General Fund Ending Fund Balance 47,793,327$ 49,045,399$ 48,135,654$ 27,697,033$ 27,979,339$ 27,782,897$ City of Iowa City General Fund Assigned, Committed & Restricted Fund Balance 122 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Property Taxes Property Taxes 28,440,226$ 29,421,531$ 29,796,656$ 31,739,199$ 32,862,685$ 32,862,685$ Other City Taxes Gas/Electric Excise Tax 446,407 489,408 441,082 432,360 400,794 400,794 Mobile Home Tax 37,327 39,283 37,803 39,282 37,800 37,800 Hotel/Motel Tax 967,050 1,057,386 1,078,762 1,057,385 1,078,760 1,078,760 Local Option Sales Tax 465,530 - - - - - Utility Franchise Tax 1,031,187 901,690 874,235 901,690 895,000 895,000 Licenses And Permits General Use Permits 82,747 99,658 80,171 99,747 80,180 80,180 Food & Liq Licenses 100,437 120,434 92,738 120,650 92,740 92,740 Professional License 16,610 18,704 18,700 18,660 18,710 18,710 Franchise Fees - - 733,644 720,000 692,140 692,140 Const Per & Ins Fees 1,427,856 1,537,002 2,102,624 1,463,225 1,639,240 1,639,240 Misc Lic & Permits 32,193 30,103 28,174 28,600 28,840 28,840 Use Of Money And Property Interest Revenues 201,307 298,894 221,825 236,746 220,447 220,447 Rents 418,631 462,939 418,473 436,162 425,480 425,480 Royalties & Commiss 27,094 38,394 49,537 33,764 26,030 26,030 Intergovernmental Fed Intergovnt Rev 120,228 355,630 29,257 50,398 26,579 26,579 Property Tax Credits 72,550 681,435 1,191,442 986,598 928,217 928,217 State 28E Agreements 1,370,309 1,330,770 1,385,095 1,410,000 1,385,100 1,385,100 Operating Grants 90,067 84,126 84,197 89,743 81,850 81,850 Disaster Assistance 3,633 25,621 56,507 - - - Other State Grants 308,935 204,298 225,855 242,640 212,264 212,264 Local 28E Agreements 823,961 837,180 831,106 885,542 863,060 863,060 Charges For Fees And Services Building & Devlpmt 401,648 404,629 579,755 366,750 382,400 382,400 Police Services 88,193 226,621 112,112 44,121 37,237 37,237 Animal Care Services 9,230 9,945 10,399 10,000 10,400 10,400 Fire Services 8,573 11,404 9,244 9,000 8,660 8,660 Transit Fees - 2,320 2,975 900 2,980 2,980 Culture & Recreation 768,033 741,912 761,363 812,093 820,454 820,454 Library Charges 46 39 22 - - - Misc Charges For Svc 44,802 62,998 67,441 62,527 64,798 64,798 Water Charges 6,094 5,511 5,075 5,510 5,000 5,000 Refuse Charges 574 77 255 100 260 260 Parking Charges 30,170 44,040 58,679 47,600 42,000 42,000 Miscellaneous Code Enforcement 415,839 322,537 253,174 300,500 253,180 253,180 Parking Fines 315,419 365,522 351,205 370,000 351,210 351,210 Library Fines & Fees 175,666 166,785 155,519 160,000 155,520 155,520 Contrib & Donations 318,367 345,690 256,427 367,519 377,972 377,972 Printed Materials 45,674 45,320 48,668 44,326 48,400 48,400 Animal Adoption 9,557 12,912 14,190 13,000 14,190 14,190 Misc Merchandise 23,376 27,913 24,560 24,422 28,670 28,670 Intra-City Charges 2,847,665 2,758,448 3,092,916 3,967,731 4,224,884 4,288,257 Other Misc Revenue 350,343 401,023 405,571 449,330 480,016 480,016 Special Assessments 979 604 1,615 604 1,000 1,000 Other Financial Sources Sale Of Assets 1,683,887 1,383,359 2,088,104 993,389 956,508 956,508 Bonds 1,000,000 - - - - - Loans 2,881,195 1,379,475 590,698 1,013,906 1,008,700 1,008,700 Total Revenues 47,909,615$ 46,753,570$ 48,667,850$ 50,055,719$ 51,270,355$ 51,333,728$ City of Iowa City General Fund Revenues by Type 123 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected City Council City Council 123,298$ 97,273$ 107,734$ 109,426$ 108,590$ 111,329$ City Clerk City Clerk 533,845 518,724 524,930 536,351 595,728 572,150 City Attorney City Attorney 676,519 690,901 681,567 742,002 762,815 785,217 City Manager City Manager 538,785 584,585 574,679 644,337 768,915 789,778 Communications Office 285,044 439,963 801,431 934,635 851,400 861,194 Human Resources 414,271 453,730 440,974 582,497 554,916 569,714 Human Rights 262,572 326,945 337,132 394,917 398,529 408,803 Economic Development - - - - 1,513,714 1,545,466 Finance Finance Adminstration 1,447,968 1,757,721 1,465,382 1,819,932 2,045,195 2,064,746 Accounting 764,176 710,865 734,456 801,385 837,517 861,547 Purchasing 309,725 327,709 349,584 365,299 370,733 381,456 Revenue 953,955 955,506 1,049,036 1,095,489 1,096,535 1,125,083 Police Police Administration 741,617 776,957 896,463 1,012,189 1,074,145 1,103,988 Police Administrative Services 1,820,848 1,715,223 1,731,296 2,019,159 2,246,234 2,269,242 Police Field Operations 9,686,508 9,897,442 9,816,064 10,425,391 10,507,575 10,598,153 Fire Fire Administration 758,093 734,520 779,473 986,253 996,756 996,068 Fire Emergency Operations 6,271,096 6,453,712 6,378,418 6,587,645 6,770,090 6,969,458 Fire Prevention 191,601 243,664 184,893 219,961 216,559 222,490 Fire Training 180,996 166,875 143,239 179,406 185,837 190,753 Parks and Recreation Park and Rec Admin 760,043 1,233,412 973,167 1,126,181 1,180,143 1,210,805 Recreation 2,852,525 2,888,434 2,901,427 3,168,140 3,162,593 3,213,607 Park Maintenance 3,452,490 3,186,281 3,128,619 3,470,642 3,434,519 3,500,523 Cemetery Operations 317,669 320,760 321,068 356,774 362,327 372,425 Library Library Operations 5,767,401 5,731,114 5,898,965 6,153,371 6,326,542 6,428,920 Library Foundation Office 110,119 177,663 184,069 193,651 200,017 206,018 Senior Center Senior Center 825,124 834,813 823,992 1,010,358 949,924 945,312 Neighborhood & Dvlpmt Services Neighborhood & Dvlpmt Admin 614,051 454,015 392,036 779,735 446,773 459,319 Neighborhood Services 6,079,302 4,289,283 3,916,469 3,861,087 3,727,678 3,754,572 Economic Development 810,266 931,813 906,962 1,076,723 - - Development Services 1,093,547 1,283,196 1,399,363 1,786,264 1,624,825 1,669,636 Public Works Public Works Administration 285,641 295,082 290,733 311,451 332,466 342,121 Engineering Services 857,258 842,488 1,051,967 2,006,394 2,051,900 2,103,657 Transportation & Resource Mgmt Administration - - 13,008 654,470 861,737 874,754 Total Expenditures:49,786,353$ 49,320,669$ 49,198,596$ 55,411,515$ 56,563,227$ 57,508,305$ City of Iowa City General Fund Expenditures by Department and Division 124 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 the City Manager, City Attorney, and City Clerk. The City Manager serves as the Chief Administrative Officer of the City. Staffing: FY2016 FY2017 FY2018 Total FTE’s 7.00 7.00 7.00 Financial Highlights: Service expenditures include the City’s dues for the Iowa League of Cities, Iowa Metro Coalition, and the National League of Cities. 125 City of Iowa City Activity: City Council (110100)Fund: General (1000) Division: City Council (110100)Department: City Council 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 121,449$ 97,273$ 107,734$ 109,426$ 108,590$ 111,329$ Miscellaneous Other Misc Revenue 1,849 - - - - - Total Revenues 123,298$ 97,273$ 107,734$ 109,426$ 108,590$ 111,329$ Expenditures: Personnel 54,515$ 54,515$ 54,754$ 55,672$ 56,733$ 58,435$ Services 66,844 40,682 49,431 49,246 48,176 49,140 Supplies 1,939 2,076 3,549 4,508 3,681 3,755 Total Expenditures 123,298$ 97,273$ 107,734$ 109,426$ 108,590$ 111,329$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 126 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 and posts 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 photo ID’s, 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 community views on the policies, practices and procedures of the Iowa City Police Department. HIGHLIGHTS Recent Accomplishments: • Meeting folders available on City web site for 1853 to present (converted microfilm) • 1985 to present meeting folders indexed, including OCR’ing and organizing records for quicker retrieval • Board and Commission online application process and submittal • Amended by-laws as necessary to provide all vacancies occur July 1 or December 1 each year • Transfer of all taxi company and driver information to new City site Upcoming Challenges: • Agenda Management software purchase • Ongoing updates of the older sections of Oakland Cemetery; issuance of electronic deeds • Finish up conversion of microfilm, which includes City projects 127 Staffing: FY2016 FY2017 FY2018 Total FTE’s 4.00 4.00 4.00 Staffing Level Change Summary: There are no service level changes in fiscal year 2018 budget Service Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget Financial Highlights: Fiscal year 2018 service expenditures include funds to cover the cost of the biennial City Council election estimated at $70,000. 128 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Ordinances & Resolutions Received and Finalized (including attached documents e.g. Contracts) 439 584 408 485 444 Hours Processing Initiatives and Referendum Petitions New Measure New Measure 238 N/A N/A Legal Publications Published New Measure New Measure 489 433 502 Council Meeting and Information Packets Distributed New Measure New Measure 111 116 113 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Number of Licenses and Permits Processed New Measure New Measure 772 769 579 Board & Commission Applications Processed New Measure New Measure 64 102 61 Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, Foster Healthy Neighborhoods throughout the City, Maintain a Solid Financial Foundation, Enhance Community Engagement and Intergovernmental Relations, Promote Environmental Sustainability, Advance Social Justice and Racial Equity Foster Healthy Neighborhoods throughout the City, Maintain a Solid Financial Foundation GOALS, OBJECTIVES, and PERFORMANCE MEASURES Provide support to the City Council, City staff, and individuals to implement strategic plan. 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. 129 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Number of Committees/ Commissions Meetings Staffed (Diversity; Charter Review; Community Police Review Board; Senior Services) New Measure New Measure 20 53 19 Number of folders converted from microfilm New Measure New Measure New Measure 102 293 Number of Images converted from microlfim New Measure New Measure New Measure 26,082 93,791 Number of Images Electronically Archived (JC Recorder and Project Files) New Measure New Measure 14,005 3,449 2,898 Number of Board and Commission Meeting Packets Archived New Measure New Measure 173 201 149 Enhance Community Engagement and Intergovernmental Relations Provide support to the City Council, City staff, and individuals to Efficient and timely release of information from Council and City departments as requested (agenda packets, press releases, etc.); and ad hoc committees. Archive documents as required by state code and City policy. 130 City of Iowa City Activity: City Clerk (120100)Fund: General (1000) Division: City Clerk (120100)Department: City Clerk 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 490,850$ 472,060$ 482,322$ 497,630$ 552,873$ 529,169$ Licenses And Permits Professional License 13,825 16,044 16,195 16,000 16,200 16,200 Miscellaneous Code Enforcement 5,990 3,233 5,775 3,000 5,780 5,780 Other Misc Revenue 13,266 12,972 14,545 13,000 14,550 14,550 Printed Materials 57 52 25 50 - - Total Revenues 523,988$ 504,361$ 518,862$ 529,680$ 589,403$ 565,699$ Expenditures: Personnel 411,831$ 418,089$ 420,689$ 438,041$ 450,767$ 464,290$ Services 105,929 82,973 96,382 79,694 132,799 95,455 Supplies 6,228 3,299 1,791 2,445 5,837 5,954 Capital Outlay - - - 9,500 - - Total Expenditures 523,988$ 504,361$ 518,862$ 529,680$ 589,403$ 565,699$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2017 2018 Software 9,500$ -$ Total Capital Outlay 9,500$ -$ Activity: Community Police Review Board (120200)Fund: General (1000) Division: City Clerk Department: City Clerk 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 9,857$ 14,363$ 6,068$ 6,671$ 6,325$ 6,452$ Total Revenues 9,857$ 14,363$ 6,068$ 6,671$ 6,325$ 6,452$ Expenditures: Personnel 585$ -$ -$ -$ -$ -$ Services 9,272 14,363 6,068 6,671 6,325 6,452 Total Expenditures 9,857$ 14,363$ 6,068$ 6,671$ 6,325$ 6,452$ Activity Summary Activity Summary 131 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: FY2016 FY2017 FY2018 Total FTE’s 5.50 5.50 5.50 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget Financial Highlights: The fiscal year 2018 personnel expenditures is an increase $22,452 or 3.24% for the estimated salary and benefit costs over fiscal year 2017. 132 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Ordinances & Resolutions Approved (including attached documents e.g. Contracts) 439 584 408 485 444 Public Meetings of City Council, Boards and Commissions Staffed by City Attorney’s Office New Measure New Measure 90 113 91 Cases in State and Federal Courts and Administrative Agencies New Measure New Measure 51 44 29 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Prosecution of Simple Misdemeanors 469 462 366 326 256 Municipal Infraction Trials New Measure New Measure 32 47 68 Housing Authority Hearings New Measure New Measure 50 43 31 Strategic Plan Goal: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Number of Closings 52 24 27 21 18 Professional handling of acquisition & purchases of homes in programs endorsed by City Council (e.q. UniverCity & flood buyout). GOALS, OBJECTIVES, and PERFORMANCE MEASURES Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, Foster Healthy Neighborhoods throughout the City, Maintain a Solid Financial Foundation, Enhance Community Engagement and Intergovernmental Relations, Promote Environmental Sustainability, Advance Social Justice and Racial Equity Provide professional legal advice and representation to the City Council, City Manager, Department Directors and Staff and City Assessor. Foster Healthy Neighborhoods throughout the City, Maintain a Solid Financial Foundation Provide Professional Representation to City in enforcement of the City Code and rules of the Housing Authority. Foster Healthy Neighborhoods throughout the City 133 City of Iowa City Activity: City Attorney (130100)Fund: General (1000) Division: City Attorney (130100)Department: City Attorney 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 591,955$ 599,334$ 617,404$ 693,347$ 691,793$ 713,159$ Miscellaneous Code Enforcement 764 858 775 800 780 780 Intra-City Charges 82,271 89,409 62,190 46,555 69,052 70,088 Other Misc Revenue 1,485 1,145 1,005 1,200 1,000 1,000 Printed Materials 44 150 193 100 190 190 Other Financial Sources Sale Of Assets - 5 - - - - Total Revenues 676,519$ 690,896$ 681,567$ 742,002$ 762,815$ 785,217$ Expenditures: Personnel 636,717$ 647,802$ 644,271$ 692,118$ 714,570$ 736,007$ Services 32,902 32,214 29,533 37,650 36,652 37,385 Supplies 6,900 10,885 7,763 12,234 11,593 11,825 Total Expenditures 676,519$ 690,901$ 681,567$ 742,002$ 762,815$ 785,217$ Personnel Services - FTE 2014 2015 2016 2017 2018 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Assistant City Attorney 2.00 2.00 1.50 1.50 1.50 City Attorney 0.60 0.60 1.00 1.00 1.00 First Asst City Attorney 1.00 1.00 1.00 1.00 1.00 Legal Assistant 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.60 5.60 5.50 5.50 5.50 Activity Summary 134 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 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 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. There are five operating divisions within the City Manager’s Office: City Manager, Communications Office, Human Resources, Human Rights, and Economic Development. Staffing: FY2016 FY2017 FY2018 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing changes in the fiscal year 2018 budget. Service Level Change Summary: Starting in fiscal year 2018, the Economic Development division is moving to the City Manager’s Office from the Neighborhood & Development Services Department. Financial Highlights: Fiscal year 2018 service expenditures include $20,000 to conduct a resident survey in conjunction with the next strategic planning process. The service expenditures also include $110,700 for community and City event funding. The community and City event funding expenditures were moved from the Non-Operational Admin activity budget in the Finance Administration division to the City Manager’s budget. These expenditures also include $20,000 for the sponsorship of a U.C.I. cyclocross world cup event. 135 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Permit Processed 154 151 129 122 116 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: United Way and Iowa City Area Development Group (ICAD) Functions Attended CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 40 69 67 46 51 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Affordable and workforce housing units created CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 New Measure New Measure New Measure 12 3 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Encourage a Vibrant and Walkable Urban Core Support the cultural and economic vibrancy of the City while allowing citizens to use City-owned property. Process public assembly, parade, use of City Plaza, and ambulatory vendor permits in a manner that supports the cultural and economic vibrancy of the downtown and near downtown areas while protecting public safety. Foster Healthy Neighborhoods throughout the City Encourage the development of affordable and workforce housing units. 10% of residential units in City-incented projects devoted to affordable housing. Enhance Community Engagement and Intergovernmental Relations Enhance community relations to encourage cooperative projects to help improve residents’ lives in the community. Engage with local community and economic development organizations to develop collaborative relationships to coordinate service delivery and foster economic development. 136 City of Iowa City Activity: City Manager (210100)Fund: General (1000) Division: City Manager (210100)Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 538,622$ 584,071$ 574,179$ 643,837$ 768,415$ 789,278$ Miscellaneous Other Misc Revenue 163 514 500 500 500 500 Total Revenues 538,785$ 584,585$ 574,679$ 644,337$ 768,915$ 789,778$ Expenditures: Personnel 464,084$ 491,640$ 485,703$ 557,017$ 548,473$ 564,927$ Services 73,449 91,316 87,549 85,676 215,217 219,521 Supplies 1,252 1,629 1,427 1,644 5,225 5,330 Total Expenditures 538,785$ 584,585$ 574,679$ 644,337$ 768,915$ 789,778$ Personnel Services - FTE 2014 2015 2016 2017 2018 Adm Assistant To City Manager 1.00 - - - - Administrative Analyst - 1.00 1.00 - - Assistant To The City Manager 1.00 - - 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 137 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 coverage, informational efforts and promotional campaigns, maintains the City website and intranet, manages social media, and works closely with Cable staff to create and share video content for television, online and social media. The team coordinates with City staff to share and advise 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 while also supporting customer service functions throughout the organization. The Communications Office also provides creative services, as well as direction and support, to other City departments, and staffs the front lobby information desk, which serves as the customer service hub of City Hall. Cable TV Administration Cable TV Administration oversees Cable office operations, monitors cable franchise agreement compliance, provides a complaint resolution service for subscribers to 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, including a wide variety of local musical performances; as well as providing weekly and monthly news features that provide information about Iowa City events and initiatives. 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, which includes live and archived 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. 138 HIGHLIGHTS The Cable TV office merged into the Communications Office two years ago, which has allowed the Communications Office to have primary oversight of City-produced news, streamlining our news coordination efforts and reducing overlap and expenses. Cable TV operations were previously accounted for in an Enterprise Fund but were transferred to the General Fund in fiscal year 2016. Recent Accomplishments: • Expanded Laserfiche capabilities throughout the City continue to improve public access to required documents. • Working closely with Public Works staff to share information regarding large public projects, attending regular meetings and providing project updates for public awareness. Some of these projects included the First Avenue Grade Separation Project, the Washington Street revitalization in Downtown Iowa City, and the Gateway Project on Dubuque Street in north Iowa City. • Our website was launched successfully in 2015 and continues to be evaluated for customer service and accessibility improvements. • Implementation of a new employee e-newsletter has been well-received, helps inform and engage staff, and continues to grow interest. • Expanded social media platforms provide significant public engagement and analytics. • Expanded e-subscription list to distribute City news and information to residents • Conversion of static online pdf forms to web forms has created improved public access, most notably in documents for the Building Inspections Division and Human Rights. • Creation of online surveys and applications, and utilization of Eventbrite software for City departments has improved customer service access by allowing payments for the purchase of single items, such as Human Rights Annual Awards Banquet Breakfast tickets; and improved registration and payment processes for Human Rights trainings and events. • Successful hiring and training of two key staff members who bring a great deal of experience and new perspective to our office: a Digital Communications Specialist and a Special Projects Assistant in our Cable Office. • The Cable TV staff has increased its contributions to the City’s social media outreach efforts, recognizing video as an effective format for communicating to the public about City activities and events, including updates on major improvement projects taking place. The weekly Iowa City Update series continues to provide timely promotion of important messages, typically featuring 3-4 short, informational stories per episode. These stories can then be edited and redistributed via social media as part of a multi-format communications strategy. • Started a Multimedia Internship program wherein students pursuing a career in journalism and television news work with Cable TV staff to produce weekly stories that promote and highlight City and community events and activities. 139 • Began using Facebook Live as a new platform for presenting information and highlighting and providing an on-the-scene peek into local events. • Completed a short video in collaboration with Human Resources to inform the public of the many ways available to learn of job postings as well as how to apply for City jobs. • Began migrating most of City Channel 4’s program archives and new programs to YouTube for higher quality viewing and easier integration into the City’s website. Videos continue to be viewable from the City Channel 4 website, but now through a YouTube player, which is more widely used by and familiar to the general public. Upcoming Challenges • Intranet redesign • Reorganizing content on the website • Updating of online forms to convert them from static pdf’s to web forms for improved accessibility • Organizing and adding to our photograph library. • Working with ITS to replace custom-created, in-house applications with software already on hand (web forms, for example) or using turn-key replacements • As the City grows, so does the number of messages needed to keep residents well- informed. One challenge is to identify more ways to communicate through multimedia outlets that can be utilized at increased levels of efficiency while continuing to create engaging content that is easily received or accessed and understood by the public. Staffing: FY2016 FY2017 FY2018 Total FTE’s 7.50 7.50 6.00 Staffing Level Change Summary: In fiscal year 2018, a .50 FTE Clerical Assistant – Cable TV and a 1.00 FTE Communications Assistant are being eliminated. An additional temporary position is included in the Communications Office fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The fiscal year 2018 supplies expenditures in the Communications Office are $59,643 or 105% higher than in fiscal year 2017. This is due to the addition of $30,000 for Intranet redesign and an increase in Laserfiche license fees from the continued addition of more Laserfiche modules. 140 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Social media growth and digital outreach growth using e-subscription service FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Twitter (followers)New Measure 574 2,742 4,557 6,268 Facebook (Likes)New Measure 520 1,191 2,414 3,415 Instagram (followers)New Measure New Measure New Measure New Measure 704* Media release activity 751 813 826 769 1,400 E-subscriptions New measure New measure New measure 6,883 12,625 Video Programming FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Programming promoting urban core activities and organizations 34 42 54 53 90 Programming promoting general City initiatives, projects, and public input 142 160 150 176 181 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Utilize social media, website, video messaging and media outreach to provide access to a wide audience. Note: Includes full-length and short programs, public service announcements, & program segments * As of 09/02/2016 Enhance Community Engagement and Intergovernmental Relations Increase opportunities for public engagement and education. 141 City of Iowa City Activity: Communications Office (210200)Fund: General (1000) Division: Communications Office (210200)Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 285,044$ 439,926$ 379,836$ 456,323$ 404,602$ 415,264$ Total Revenues 285,044$ 439,926$ 379,836$ 456,323$ 404,602$ 415,264$ Expenditures: Personnel 256,834$ 271,318$ 278,314$ 312,085$ 257,007$ 264,717$ Services 26,539 88,781 17,629 63,579 31,137 31,760 Supplies 1,671 13,608 81,083 56,815 116,458 118,787 Capital Outlay - 66,219 2,810 23,844 - - Total Expenditures 285,044$ 439,926$ 379,836$ 456,323$ 404,602$ 415,264$ Personnel Services - FTE 2014 2015 2016 2017 2018 Communications Assistant 1.00 1.00 1.00 1.00 - Communications Coordinator 1.00 1.00 1.00 1.00 1.00 Digital Communications Spec 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 2.00 Capital Outlay 2017 2018 Software 23,844$ -$ Total Capital Outlay 23,844$ -$ Activity Summary 142 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 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Franchise Fees -$ -$ 733,644$ 720,000$ 692,140$ 692,140$ Use Of Money And Property Interest Revenues - - (3,970) - - - Miscellaneous Contrib & Donations - - 1 - - - Other Misc Revenue - - 54 144 - - Other Financial Sources Sale Of Assets - - 699 - - - Total Revenues -$ -$ 730,428$ 720,144$ 692,140$ 692,140$ Expenditures: Personnel -$ -$ 347,667$ 387,890$ 361,924$ 372,782$ Services - 37 38,818 49,440 39,557 40,348 Supplies - - 9,898 5,982 7,647 7,800 Total Expenditures -$ 37$ 396,383$ 443,312$ 409,128$ 420,930$ Personnel Services - FTE 2014 2015 2016 2017 2018 Clerical Assistant - Cable T.V. - - 0.50 0.50 - Communications Tech - Cable - - 1.00 1.00 1.00 Media Production Service Coordinator - - 1.00 1.00 1.00 Production Asst - Cable T.V. - - 1.00 1.00 1.00 Special Projects Asst - Cable - - 1.00 1.00 1.00 Total Personnel - - 4.50 4.50 4.00 Activity: Cable Reserves (210520)Fund: Cable Replacement Reserves (1007) Division: Communications Office (210200)Department: City Manager * Activity Prior to FY2016 in Enterprise Fund 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Transfer In: Transfer-In from Cable Operations -$ -$ 10,000$ 10,000$ 10,000$ 10,000$ Total Transfer In -$ -$ 10,000$ 10,000$ 10,000$ 10,000$ Expenditures: Capital Outlay -$ -$ 25,212$ 35,000$ 37,670$ 25,000$ Total Expenditures -$ -$ 25,212$ 35,000$ 37,670$ 25,000$ Capital Outlay 2017 2018 Video Production Equipment 35,000$ 37,670$ Total Capital Outlay 35,000$ 37,670$ Activity Summary Activity Summary 143 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 600 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 entry-level police officer recruitment and testing in compliance with Chapter 400 of the Code of Iowa, certifying a hiring list of 12 candidates. • Certified a promotional list for the rank of Police Captain in compliance with Chapter 400 of the Code of Iowa. • Negotiated voluntary three-year settlement with Fire labor union. • Negotiated voluntary three-year settlement with Police labor union. • Provided leadership and oversight for Employee Wellness Committee which provided programming including a financial wellness series, three service projects, physical activity incentives, CPR/AED/First Aid certification training, healthy cooking classes and a Wellness Fair event for employees, family members and retirees. • Completed the City’s first successful filing of 1095 reports to employees and the IRS as mandated by the Affordable Care Act. • Completed organization-wide review of job descriptions, removing the requirement for a high school diploma where appropriate to reduce unnecessary barriers to employment. • Worked with Cable TV division to create a video explaining the City’s application process. 144 Upcoming Challenges: • Resurvey of employees as a result of updated EEO reporting guidelines. • Police Department promotional testing. • Review of division practices and policies using a racial equity toolkit. Staffing: FY2016 FY2017 FY2018 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The service expenditures budget in fiscal year 2018 is lower than fiscal year 2017 by $43,037 or by 21.80%. This is due to anticipated lower attorney fees for collective bargaining costs and due to anticipated lower police and fire promotional testing costs. 145 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Number of Internal Hires 15 26 25 40 29 Number of External Hires 99 105 98 83 90 Positions posted but not filled 6 9 13 7 3 Averages FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Days to Fill Vacant Position 38.23 43.65 44.18 56.34 70.29 Advertising Expense per External Hire $268.21 $240.62 $68.14 $119.41 $89.46 Applicants per Hire 10.43 9.97 8.32 12.54 22.61 CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 City Employee Turnover Rate 4.26%5.19%7.01%7.24%6.47% GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation Recruitment for permanent and temporary positions in compliance with Chapter 400 of the Iowa Code, applicable collective bargaining agreements and City policies. To employ effective and efficient recruitment practices in a cost-effective manner. Note: Recruitment data does not include non-civilian Police and Fire Staff, Library employees, or Recreation program hourly staff. 146 City of Iowa City Activity: Human Resources (210300)Fund: General (1000) Division: Human Resources (210300)Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 396,119$ 440,842$ 434,643$ 582,297$ 554,726$ 569,524$ Charges For Fees And Services Misc Charges For Svc 90 200 190 200 190 190 Intra-City Charges 17,843 12,653 6,129 - - - Other Misc Revenue 219 35 8 - - - Other Financial Sources Sale Of Assets - - 4 - - - Total Revenues 414,271$ 453,730$ 440,974$ 582,497$ 554,916$ 569,714$ Expenditures: Personnel 303,406$ 317,036$ 329,330$ 355,838$ 369,930$ 381,028$ Services 87,037 106,390 85,151 197,423 154,386 157,474 Supplies 23,828 30,304 26,493 29,236 30,600 31,212 Total Expenditures 414,271$ 453,730$ 440,974$ 582,497$ 554,916$ 569,714$ Personnel Services - FTE 2014 2015 2016 2017 2018 Human Resources Administrator 1.00 1.00 1.00 1.00 1.00 Human Resources Assistant 1.00 1.00 1.00 1.00 1.00 Human Resources Generalist 1.00 1.00 1.00 1.00 1.00 Total Personnel 3.00 3.00 3.00 3.00 3.00 Activity Summary 147 HUMAN RIGHTS The Human Rights Office receives, investigates and makes decisions on complaints alleging unlawful discrimination and enforces the anti-discrimination laws for the City (Human Rights Ordinance). The Office also provides trainings and presentations on illegal discrimination to the community and organizations on areas and characteristics covered under the Human Rights Ordinance. The Office collaborates with community groups in the planning and coordinating of events to educate the public on civil rights. For outreach and education the office prepares specialized materials including pamphlets, brochures and advertisements on unlawful discrimination. Staff of the office create yearly specialized reports and publish the annual report of the Human Rights Commission. Both staff persons are licensed attorneys and attend continuing legal education courses throughout the year to remain knowledgeable on relevant laws concerning civil rights. The equity branch of the office leads, manages and coordinates efforts to eliminate racial inequities within the City government. Staff works closely with other City departments to eliminate structural racism and other barriers that create racial disparities in City programs and services with the end purpose of improving outcomes for all. To further accomplish these goals the office partners and collaborates with community organizations to measure racial equity and inclusion within City operations. Other responsibilities include publishing an annual report on racial equity for the City, serving as liaison for the City Manager’s Roundtables, updating the quarterly diversity implementation report and enforcing the EEO Contract Compliance program. More recently, this branch began administering the social justice and racial equity grant for the Council. HIGHLIGHTS Recent Accomplishments: • Inclusion of Housing Choice Voucher and other rental subsidies as a protection under the City’s fair housing laws. • Implementation of a racial/socio- economic review toolkit for City programs and services. • Creation of an online submission form for complaints alleging unlawful discrimination. • Ongoing quarterly communications with the University of Iowa’s Chief Diversity Office to bridge the town to gown connection. Upcoming Challenges: • Inclusive outreach and public engagement . 148 Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The fiscal year 2018 services expenditure budget includes $60,000 for agency partnerships or memberships. These have included but are not limited to the following organizations Diversity Focus, GARE, Iowa City Pride, and the Central Midwest Higher Education Recruitment Consortium (HERC). Funds also include $25,000 for the City Council’s Social Justice & Racial Equity Grant program. 149 Strategic Plan Goal: STAR Objective: Department Objective: Performance Measures: Number of complaints resolved within a year from the date filed. FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Complaints Filed New Measure New Measure New Measure New Measure 43  Resolved Complaints New Measure New Measure New Measure New Measure 18  Strategic Plan Goal: STAR Objective: Department Objective: Performance Measures: Yearly number of outreaches. FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Number of Outreach Efforts New Measure New Measure New Measure New Measure 25  Provide information on unlawful discrimination, and the functions of the department to the community, organizations, businesses, and other entities for outreach. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Advance Social Justice and Racial Equity Civil & Human Rights - Promote the full enjoyment of civil and human rights for all residents in the community Investigate and resolve complaints alleging unlawful discrimination in a timely manner.(Complaints filed in one fiscal year may be closed in the next fiscal year which may create a distored difference in numbers between those opened and closed. Advance Social Justice and Racial Equity Civil & Human Rights - Promote the full enjoyment of civil and human rights for all residents in the community 150 Strategic Plan Goal: STAR Objective: Department Objective: Performance Measures: Survey the racial demographics of individuals serving on boards/commissionon an annual basis. FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Number of persons of color serving on boards/commissions New Measure New Measure New Measure New Measure New Measure  Increase the racial diversity of the applicant pool for City Boards and Commissions. Advance Social Justice and Racial Equity Social & Cultural Diversity - Celebrate and respect diversity and represent diverse perspectives in community decision-making 151 City of Iowa City Activity: Human Rights (210400)Fund: General (1000) Division: Human Rights (210400)Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 250,937$ 320,765$ 331,893$ 393,417$ 396,529$ 406,803$ Licenses And Permits Misc Lic & Permits - 180 180 - - - Special Events 2,250 2,800 3,752 1,000 1,000 1,000 Contrib & Donations 100 - 100 - - - Other Misc Revenue 9,285 3,200 1,207 500 1,000 1,000 Total Revenues 262,572$ 326,945$ 337,132$ 394,917$ 398,529$ 408,803$ Expenditures: Personnel 203,290$ 210,661$ 215,437$ 226,451$ 230,300$ 237,209$ Services 53,516 108,008 116,850 161,348 162,389 165,637 Supplies 5,766 8,276 4,845 7,118 5,840 5,957 Total Expenditures 262,572$ 326,945$ 337,132$ 394,917$ 398,529$ 408,803$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 152 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 City Manager’s Office, they provide access to information and to individuals throughout the City organization and assist in pursuing new and expanding business endeavors. 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. The Economic Development Division acts as a municipal resource for the business community. Starting in fiscal year 2018, the Economic Development division is moving to the City Manager’s Office from the Neighborhood & Development Services department. HIGHLIGHTS Recent Accomplishments: Upcoming Challenges: • Assisted in getting projects to Development Agreement stage: o Moss Ridge Office Park o City Hall Parking Lot/UU Church • Co-hosted with Community Development Division a “So You W ant to Start a Business” series of five workshops for people who are interested in starting business • Began TIF Policy Review process by hosting 8 focus groups to gain input • Adopted Affordable Housing policy requiring any residential development seeking TIF to rent 15% of the units to income qualified families or to provide a fee in lieu of doing so • 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 • Continue work with prospective in-fill developers • Complete TIF Policy Review process • Update TIF Policies • Continue programming geared to small business development • Determine best opportunities to develop local food industry 153 Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.00 1.00 1.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The service expenditures budget increased by 46.56% or $433,840 in fiscal year 2018 primarily due to the addition of a $500,000 contribution to the Englert Theater capital campaign. The fiscal year 2017 revised budget includes a $100,000 contribution to ICAD for the MERGE project, which is not included in the fiscal year 2018 budget. In fiscal year 2018, the City’s contribution to ICAD decreases by $30,000 to $70,000 per year. In fiscal year 2018, the service expenditure also includes $25,000 for ICDD pedestrian mall programming, $10,000 for an ICDD co-sign project, and a $25,000 increase in economic opportunity funding. 154 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: City-University Urban Renewal Area (Downtown - Original Blighted Area) Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value 111,829,760 66,008,360 68,277,450 77,078,890 77,791,044 Base Value 30,239,640 20,432,178 20,432,178 20,791,196 14,155,795 percent increase 269.8%223.1%234.2%270.7%449.5% City-University Urban Renewal Area (Downtown 2001 Economic Development Amended Area) Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value 47,161,650 55,429,540 63,115,750 66,070,595 Base Value 15,361,532 15,361,532 16,030,276 13,768,996 percent increase -207.0%260.8%293.7%379.9% SSMID area within City-University Urban Renewal Area (Downtown - Original Blighted Area) Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value (SSMID portion)125,552,670 68,235,470 76,424,244 75,886,590 94,437,040 Base Value (SSMID portion)97,625,120 50,047,502 50,047,502 49,688,484 56,323,885 percent increase 28.6%36.3%52.7%52.7%67.7% SSMID area within City-University Urban Renewal Area (Downtown - Ec. Dev. amended Area) Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value (SSMID portion)56,179,810 60,349,050 60,383,690 64,980,952 Base Value (SSMID portion)42,023,548 42,023,548 41,354,804 43,616,084 percent increase -33.7%43.6%46.0%49.0% City-University Urban Renewal Area (Totals from Above Areas) Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value 237,382,430 237,585,290 260,480,284 276,464,920 303,279,631 Base Value 127,864,760 127,864,760 127,864,760 127,864,760 127,864,760 percent increase 85.7%85.8%103.7%116.2%137.2% City-University Urban Renewal Area (Riverfront Crossings – Amendment #10 Area) Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value Base Year 118,148,120 125,973,470 126,218,820 135,096,620 Base Value 117,071,480 117,071,480 117,071,480 117,071,480 115,451,970 percent increase -0.9%7.6%7.8%17.0% - GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation Build tax base in effort to continue to reduce the City's property tax Work with public and private sectors to facilitate economic development opportunities - 155 Towncrest Urban Renewal Area Jan 2011 Jan 2012 Jan 2013 Jan 2014 Jan 2015 Current Value Base Year 32,847,880 33,896,500 35,452,760 37,419,862 Base Value 32,550,010 32,550,010 32,550,010 32,550,010 32,550,010 percent increase -0.9%4.1%8.9%15.0% Urban Renewal Areas FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New New Measure New Measure New Measure 0 0 Amended New Measure New Measure New Measure 5 0 Total Urban Renewal Areas New Measure New Measure New Measure 12 12 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Employment Rate 65.40%64.90%64.40%63.50% Not Yet Available  Unemployment Rate 3.70%5.10%5.40%4.60% Not Yet Available  FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Locally-owned bank deposits x1000 *1,848,039$ 1,919,518$ 2,023,241$ 2,170,365$ Not Yet Available  # Projects assisted that grow the Local Foods economy New Measure New Measure New Measure 1 1 Support ICAD in efforts to do targeted industry development $100,000 $100,000 $100,000 $100,000 $100,000  Promote a Strong and Resilient Local Economy Business Retention & Development - Foster economic prosperity and stability by retaining and expanding businesses with support from the business community Local Economy - Create an increasingly self-reliant community through a robust local economy with benefits shared by all Build stronger relations with business owners throughout the community Develop programs aimed to enhance small business development and retention with a focus on diverse communities identify ways to market and grow the local foods economy. Build Employment Opportunities *credit unions not included 156 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Development Projects with sustainability features New Measure 0 0 4 0 Provide financial incentives to encourage infill and redevelopment New Measure 0 0 4 0 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Assist Historic Preservation projects including exisitng building financial assistance New Measure 6 0 2 0  City assisted Affordable Housing Units measured by # Development Agreements New Measure New Measure New Measure 15 5* Strategic Plan Goal: Department Goals: Department Objective: Performance Measures: CY 2012 CY 2013 CY 2014 CY 2015 CY 2016 Develop programs to enhance small business New Measure New Measure New Measure New Measure 5 Advance Social Justice and Racial Equity Ensure access to information and resources with a focus toward small business entrpreneurs of color Develop and partner to present programming and provide microloan funding Encourage a Vibrant and Walkable Urban Core Historic Preservation - Preserve and reuse historic structures and sites to retain local, regional, and national history and heritage, reinforce community character, and conserve resources Support historic preservation efforts Encourage diverse housing types and price point for variety of income levels. Work with public and private sectors to promote historic preservation where appropriate Work with private sectors to include environmental sustainability measures in City-assisted projects Promote Environmental Sustainability Collaborate with community partners on sustainability efforts 157 City of Iowa City Activity: Economic Development (210510)Fund: General (1000) Division: Economic Development (210510)Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 568,504$ 666,785$ 628,165$ 778,694$ 1,244,024$ 1,275,776$ Other City Taxes Hotel/Motel Tax 241,762 264,346 269,691 264,346 269,690 269,690 Use Of Money And Property Rents - - - 11,190 - - Transfer In - Govt Activities - 682 9,106 22,493 - - Total Revenues & Transfer In 810,266$ 931,813$ 906,962$ 1,076,723$ 1,513,714$ 1,545,466$ Expenditures: Personnel 127,828$ 255,463$ 135,109$ 142,811$ 147,815$ 152,249$ Services 681,449 675,616 771,305 931,716 1,365,556 1,392,867 Supplies 989 734 548 2,196 343 350 Total Expenditures 810,266$ 931,813$ 906,962$ 1,076,723$ 1,513,714$ 1,545,466$ Personnel Services - FTE 2014 2015 2016 2017 2018 Economic Development Administrator - - 1.00 - - Economic Development Coord 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 2.00 1.00 1.00 Activity prior to fiscal year 2018 reported under Neighborhood and Development Services Department Activity Summary 158 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. 159 Utility Franchise Tax: A one percent (1%) utility franchise tax is levied by the City on gas and electric bills. These funds are used for a variety of purposes as determined by the City Council. 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. This funding was moved to the City Manager’s budget in fiscal year 2018. HIGHLIGHTS • Maintained the City’s Aaa bond rating from Moody’s Investors Service • The City’s Fiscal Year 2017 budget document earned the GFOA Distinguished Budget Presentation Award Recent Accomplishments: Upcoming Challenges: • Completed financial policies for bond disclosure; updated post-issuance compliance policy • Added financial policies for banking, accounts receivable, daily receipts, and accounts payable • Completed financing for Chauncey building • Completed Budget-at-a-Glance flier • Implement internal audit program • Continue to assess impact of 2013 property tax reform legislation • Continue to address changes in municipal bond oversight by SEC • Apply racial equity tool kit to policies • Update PCI compliance policies • Complete RFP for financial advisory services Staffing: FY2016 FY2017 FY2018 Total FTE’s 4.15 4.15 3.15 Staffing Level Change Summary: In fiscal year 2018, a 1.00 FTE Budget Management Analyst position will be eliminated, and a 1.00 FTE Budget Management Analyst position will be reclassified as a Budget & Compliance Officer. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. 160 Financial Highlights: There fiscal year 2018 capital outlay budget in the Finance Administration activity includes $30,000 for Kronos time clocks to be placed in various facilities throughout the City. The service expenditure budget in the Non-Operational Admin activity was reduced by $110,700 for community and City event funding that was moved to the City Manager’s budget in fiscal year 2018. The General Fund contingency was increased to 1% in fiscal year 2018 from ¾%. This is budgeted at $545,000 in fiscal year 2018. 161 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Moody’s Aaa Bond Rating (maintained)Yes Yes Yes Yes Yes Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Budget Award Did not Apply Yes Yes Yes Yes Earn the GFOA Distinguished Budget Presentation Award. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation Maintain the City’s Overall Sustainable Financial Health. Maintain the City’s Aaa Bond Rating. Maintain a Solid Financial Foundation Accurate and Timely Financial Reporting. 162 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Quarterly Return on Investment FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 First Quarter 0.54%0.45%0.47%0.43%0.48% Second Quarter 0.51%0.46%0.54%0.46%0.46% Third Quarter 0.47%0.46%0.39%0.40%0.51% Fourth Quarter 0.42%0.46%0.38%0.44%0.54% Rolling Average Return on the Six Month U.S. Treasury Bill (prior 365 days) FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 First Quarter 0.12%0.10%0.10%0.07%0.11% Second Quarter 0.09%0.13%0.08%0.07%0.17% Third Quarter 0.07%0.14%0.08%0.14%0.25% Fourth Quarter 0.08%0.14%0.07%0.11%0.33% Amount Quarterly Return is higher (lower) than U.S. Treasury Bill FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 First Quarter 0.42%0.35%0.37%0.36%0.38% Second Quarter 0.42%0.33%0.46%0.39%0.30% Third Quarter 0.40%0.32%0.31%0.26%0.25% Fourth Quarter 0.34%0.32%0.31%0.33%0.21% Maintain 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. 163 City of Iowa City Activity: Finance Adminstration (310100)Fund: General (1000) Division: Finance Adminstration (310100)Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 23,966,558$ 24,793,505$ 25,115,848$ 26,751,664$ 27,698,534$ 27,698,534$ Other City Taxes Gas/Electric Excise Tax 376,176 412,412 371,780 364,390 337,787 337,787 Mobile Home Tax 31,454 33,103 31,864 33,103 31,860 31,860 Licenses And Permits Food & Liq Licenses 99,912 117,789 92,468 118,000 92,470 92,470 General Use Permits 66,246 79,735 59,905 79,775 59,910 59,910 Use Of Money And Property Interest Revenues 167,135 258,522 186,157 200,000 186,160 186,160 Intergovernmental Property Tax Credits 72,550 587,921 1,005,588 845,073 783,526 783,526 Miscellaneous Code Enforcement 394,104 269,758 231,981 270,000 231,980 231,980 Intra-City Charges 2,747,381 2,656,295 2,747,355 3,203,193 3,432,160 3,483,642 Other Misc Revenue 569 68 639 - - - Parking Fines 315,419 365,522 351,205 370,000 351,210 351,210 Printed Materials 5 - - - - - Other Financial Sources Sale Of Assets 26,000 22,216 5,975 - - - Transfer In - Bus Type Funds 18,414 18,727 18,914 19,292 19,582 19,974 Total Revenues & Transfer In 28,281,923$ 29,615,573$ 30,219,679$ 32,254,490$ 33,225,179$ 33,277,053$ Expenditures: Personnel 351,957$ 376,427$ 345,046$ 380,136$ 377,782$ 389,115$ Services 65,071 33,079 45,423 56,618 56,386 57,514 Supplies 3,759 1,504 3,078 1,736 1,983 2,023 Capital Outlay - 14,613 - 30,000 30,000 - Total Expenditures 420,787$ 425,623$ 393,547$ 468,490$ 466,151$ 448,652$ Personnel Services - FTE 2014 2015 2016 2017 2018 Administrative Secretary 0.25 0.25 0.25 0.25 0.25 Management Analyst 0.50 - - - - Budget Management Analyst 2.00 2.00 2.00 2.00 - Budget & Compliance Officer - - - - 1.00 Finance Director 0.90 0.90 0.90 0.90 0.90 Total Personnel 3.65 3.15 3.15 3.15 2.15 Capital Outlay 2017 2018 Kronos Timeclocks 30,000$ 30,000$ Total Capital Outlay 30,000$ 30,000$ Activity Summary 164 City of Iowa City Activity: Disaster Assistance (310720/310730)Fund: General (1000) Division: Finance Administration Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 10,591$ 102,539$ -$ -$ -$ -$ Intergovernmental Fed Intergovnt Revenue 1,571 170,331 - - - - Disaster Assistance 2,834 22,857 54,062 - - - Other State Grants 13,353 - - - - - Total Revenues 28,349$ 295,727$ 54,062$ -$ -$ -$ Expenditures: Personnel 25,694$ 12,590$ -$ -$ -$ -$ Services 2,655 283,137 - - - - Total Expenditures 28,349$ 295,727$ -$ -$ -$ -$ Activity Summary 165 City of Iowa City Activity: Tort Liability (310630)Fund: General (1000) Division: Finance Administration Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes 864,583$ 894,414$ 899,325$ 959,045$ 993,006$ 993,006$ Other City Taxes Gas/Electric Excise Tax 13,573 14,881 13,315 13,087 12,129 12,129 Mobile Home Tax 1,135 1,194 1,141 1,194 1,140 1,140 Intergovernmental Property Tax Credits - 18,073 35,708 27,351 27,963 27,963 Miscellaneous Intra-City Charges - - 5,509 - - - Total Revenues 879,291$ 928,562$ 954,998$ 1,000,677$ 1,034,238$ 1,034,238$ Expenditures: Personnel 121,156$ 118,260$ 121,796$ 133,546$ 136,972$ 141,081$ Services 764,102 825,923 839,115 918,432 868,856 886,233 Supplies 5,002 5,239 5,383 5,426 5,546 5,657 Total Expenditures 890,260$ 949,422$ 966,294$ 1,057,404$ 1,011,374$ 1,032,971$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Property Taxes 2,810,355$ 2,907,321$ 2,936,145$ -$ -$ -$ Other City Taxes Gas/Electric Excise Tax 44,120 48,369 43,593 - - - Mobile Home Tax 3,689 3,883 3,546 - - - Local Option Sales Tax 465,530 - - - - - Utility Franchise Tax 365,453 293,049 284,126 293,049 290,875 290,875 Use Of Money And Property Rents 6,000 6,000 6,000 6,000 6,000 6,000 Intergovernmental Property Tax Credits - 58,746 116,911 - - - Miscellaneous Code Enforcement - 9,230 - - - - Misc Merchandise 9 14 2 - - - Other Misc Revenue - - 2,475 - - - Transfer-In - Employee Benefits 8,768,255 8,536,094 8,987,501 9,095,431 9,545,655 9,545,655 Total Revenues & Transfer In 12,463,411$ 11,862,706$ 12,380,299$ 9,394,480$ 9,842,530$ 9,842,530$ Expenditures: Services 106,426$ 86,949$ 104,502$ 127,519$ 22,670$ 23,123$ Supplies 2,146 - 1,039 - - - General Fund Contingency - - - 166,519 545,000 560,000 Total Expenditures 108,572$ 86,949$ 105,541$ 294,038$ 567,670$ 583,123$ Activity Summary Activity Summary 166 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 FY2015 earned the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 31st 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 across all City departments • 3 FEMA disasters to account for and close out. • Creation and implementation of a Grant Management Policy. Staffing: FY2016 FY2017 FY2018 Total FTE’s 7.60 7.60 7.60 167 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: There are no major financial changes or highlights in the fiscal year 2018 budget. 168 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Target CAFR Certificate Yes Yes Yes Yes Yes Audited Financial Statements FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Target Auditor's Opinion on Financial Statements Unqualified Unmodified Unmodified Unmodified Unmodified Internal Control Deficiencies FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Target Significant Deficiencies 0 0 0 0 0 Material Weaknesses 0 1 0 0 0 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 W-2s Delivered Electronically New Measure New Measure New Measure New Measure 404 Vendors Paid Via ACH New Measure New Measure New Measure New Measure 209 Increase the number of transactions conducted electronically GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain 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 Enhance Community Engagement and Intergovernmental Relations Improve customer service through expanded receipt/delivery options 169 City of Iowa City Activity: Accounting (310200)Fund: General (1000) Division: Accounting (310200)Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 758,603$ 686,544$ 725,389$ 794,973$ 831,517$ 855,547$ Use Of Money And Property Interest Revenues - 271 17 - - - Intergovernmental Fed Intergovnt Revenue - 13,977 - - - - Disaster Assistance - 1,469 - - - - Miscellaneous Intra-City Charges 170 91 - - - - Other Misc Revenue 4,424 7,909 7,347 5,808 5,000 5,000 Printed Materials - - 2 - - - Special Assessments 979 604 1,615 604 1,000 1,000 Other Financial Sources Sale Of Assets - - 86 - - - Total Revenues 764,176$ 710,865$ 734,456$ 801,385$ 837,517$ 861,547$ Expenditures: Personnel 613,186$ 607,095$ 645,237$ 691,622$ 728,012$ 749,852$ Services 147,822 100,653 86,635 106,538 106,654 108,787 Supplies 3,168 3,117 2,584 3,225 2,851 2,908 Total Expenditures 764,176$ 710,865$ 734,456$ 801,385$ 837,517$ 861,547$ Personnel Services - FTE 2014 2015 2016 2017 2018 Account Clerk - Accounting 1.00 1.00 1.00 1.00 1.00 Accountant - Payroll 1.00 1.00 1.00 - - Sr Accountant - Payroll - - - 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 - 0.60 0.60 0.60 Internal Auditor 1.00 - - - - Sr Accountant - Accounting 1.00 2.00 2.00 2.00 2.00 Sr Accounts Payable Clerk 1.00 1.00 1.00 1.00 1.00 Total Personnel 8.00 7.00 7.60 7.60 7.60 Activity Summary 170 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: • Developed and Issued 82 new solicitations including Request for Bids, Request for Proposals, and Request for Quotes. • Issued Request for Proposals for Consulting Services for a 4-Lane to 3-Lane Conversion Project and Consulting Services for a Park Master Plan for Hickory Hill Park. • Administered over 177 City contracts. • Procured over $5.9 million in goods and services • Sold over $358,000 in surplus equipment and vehicles • Update Purchasing Policy with Public Improvements section Upcoming Challenges: • Training staff on the new Purchasing Policy • Implementing the new Prohibited Interest Policy 171 Staffing: FY2016 FY2017 FY2018 Total FTE’s 3.44 3.50 3.50 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: There are no major financial changes or highlights in the fiscal year 2018 budget. 172 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Quantity of Solicitations and Dollar Value FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Request for Proposals 19 11 22 22 28 Request for Bids, Request for Quotes, & Cooperatives 38 36 64 63 54 Other (Purchase Agreements, Sole Source Purchases, Contract Renewals, Emergency Purchases, & Assisted Purchases) 24 46 66 49 95 Dollar Value of Procurements* (in millions)$2.5 $4.2 $3.7 $3.7 $5.9 Request for Bids, Request for Quotes, and Cooperative Agreements FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Estimated Cost Savings (rounded to the nearest thousand)$218,000 $200,000 $204,000 $122,000 $286,000 Request for Bids, Request for Proposals, and Request for Quotes FY 2012 FY 2013 FY 2014**FY 2015 FY 2016 Average Number of Bids, Proposals and Quotes Received (excluding cooperative agreements) New Measure New Measure 2.8 3 3.7 **Quantities from April 2014 through July 2014 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation To provide quality service to City departments, protect the City’s legal interests, and act responsibly on behalf of the public by maintaining the integrity of the City’s procurement system through the encouragement of fair and open competition. Provide assistance to City employees in the purchase of commodities and services while ensuring inclusivity in the procurement process through fair and open competition. *amount does not include all City-Wide Contract Procurements 173 City of Iowa City Activity: Purchasing (310300)Fund: General (1000) Division: Purchasing (310300)Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 296,805$ 302,206$ 310,357$ 340,452$ 352,733$ 363,456$ Miscellaneous Other Misc Revenue 3,943 4,848 6,717 4,847 5,000 5,000 Other Commissions 8,977 20,655 32,476 20,000 13,000 13,000 Other Financial Sources Sale Of Assets - - 34 - - - Total Revenues 309,725$ 327,709$ 349,584$ 365,299$ 370,733$ 381,456$ Expenditures: Personnel 281,400$ 294,538$ 302,707$ 322,117$ 330,857$ 340,783$ Services 26,768 31,672 46,666 42,143 39,226 40,011 Supplies 1,557 1,499 211 1,039 650 663 Total Expenditures 309,725$ 327,709$ 349,584$ 365,299$ 370,733$ 381,456$ Personnel Services - FTE 2014 2015 2016 2017 2018 Buyer I - Purchasing 0.94 0.94 0.94 1.00 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 0.50 0.50 0.50 0.50 0.50 Total Personnel 3.44 3.44 3.44 3.50 3.50 Activity Summary 174 REVENUE The Revenue Division is responsible for the customer service, billing, and collection procedures for 25,124 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 25,600 customer calls and answered 74% of calls within 20 seconds • Processed 337,567 receipt transactions Recent Accomplishments: • Converted Landfill billing to MUNIS • Upgraded to Munis 11.2 • Created fillable Surepay application on icgov Upcoming Challenges: • Participate in Racial Equity Toolkit pilot • Prepare credit card security policy • Rollout contribution process for utility discount program. Staffing: FY2016 FY2017 FY2018 Total FTE’s 7.88 7.88 7.88 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The services expenditure budget in fiscal year 2017 was revised upward by $62,637 or 17.49% due to an increase in credit card processing fees. 175 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Active Accounts*26,268 26,510 26,894 24,630*25,133 Total Calls 23,907 24,228 23,081 27,473 25,635 Service Level**87.28%86.40%87.28%76.58%74.45% Web Start/Stop Service FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Customer Transactions 4,242 4,372 4,495 5,262 6,061 % Change 11.60%3.06%2.81%17.06%15.18% Payment Method FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Total Receipt Transactions *298,262 307,770 302,970 316,340 339,348 Web Transactions **83,811 90,700 97,891 98,271 88,236 IVR Transactions ***New Measure New Measure New Measure New Measure 2,469 % Web Transactions of Total Transactions 28.10%29.47%32.31%31.06%26.00% Change in Web Transactions (%)11.91%8.22%7.93%0.39%-10.21% % IVR Transcations of Total Transactions New Measure New Measure New Measure New Measure 0.73% Change in IVR Transactions (%)New Measure New Measure New Measure New Measure New Measure *Note, increase in receipts in FY16 partly due to Munis generating multiple receipts for one payment, if multiple bills are paid. **Note, new 3rd party online payment software installed March 2015. ***Note, IVR system installed Sept 2016 GOALS, OBJECTIVES, and PERFORMANCE MEASURES **percent of calls answered within 20 seconds *Note, single purpose meter accounts were combined with the primary account w/the Munis conversion resulting in less active accounts. Enhance Community Engagement and Intergovernmental Improve customer service through expanded payment/service request options. Increase the number of transactions conducted online and by IVR 176 City of Iowa City Activity: Revenue (310400)Fund: General (1000) Division: Revenue (310400)Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 947,063$ 947,639$ 1,043,756$ 1,087,370$ 1,091,535$ 1,120,083$ Charges For Fees And Services Water Charges 6,094 5,511 5,075 5,510 5,000 5,000 Miscellaneous Misc Merchandise 286 1,942 129 1,942 - - Other Misc Revenue 512 414 58 667 - - Other Financial Sources Sale Of Assets - - 18 - - - Total Revenues 953,955$ 955,506$ 1,049,036$ 1,095,489$ 1,096,535$ 1,125,083$ Expenditures: Personnel 618,453$ 638,409$ 643,925$ 668,133$ 661,702$ 681,553$ Services 330,093 310,698 398,538 420,733 427,823 436,379 Supplies 5,409 6,399 6,573 6,623 7,010 7,150 Total Expenditures 953,955$ 955,506$ 1,049,036$ 1,095,489$ 1,096,535$ 1,125,083$ Personnel Services - FTE 2014 2015 2016 2017 2018 Cashier - Revenue 1.38 1.38 1.38 1.38 1.38 Customer Service Rep - Revenue 5.00 5.00 5.00 4.00 4.00 Utility Billing Coordinator - - - 1.00 1.00 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 177 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 • Station Masters • Community Outreach • School Crossing Guards Field Operations activities: • Patrol • Investigations HIGHLIGHTS Recent Accomplishments: • The Department continues to contract with St. Ambrose University to analyze traffic contact data. A new memorandum of understanding to continue the project through 2017 was agreed upon. Upcoming Challenges: • Chief Sam Hargadine retired on June 30, 2016. A new Police Chief will take over during FY2017. • The Department preparing for onsite inspection and comprehensive policy review by The Commission on Accreditation for Law Enforcement Agencies, Inc., (CALEA®). The Department has held CALEA accreditation since 2002. Staffing: FY2016 FY2017 FY2018 Total FTE’s 5.00 6.00 6.00 178 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: Internal service charges for memory storage have increased the service expenditure budget by 12.43% in fiscal year 2018. 179 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Maintain compliance of CALEA accreditation CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Yes Yes Yes Yes Yes Universal Crime Reporting (UCR 1) Violent Crimes (includes murder, non-negligent manslaughter, forcible rape, robbery, and aggravated assault) CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Iowa City 163 185 228 213 194 Average of Comparable Cities in Iowa*333 339 282***300 286 Universal Crime Reporting (UCR 1) Property Crimes (includes burglary, larceny-theft, and motor vehicle theft) CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Iowa City 1,580 1,842 1,850 1,756 1,923 Average of Comparable Cities in Iowa*2,658 2,932**2,838***2,515 2,501 ***CY 2013 does not include Waterloo GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhance Community Engagement and Intergovernmental Relations & Foster Healthy Neighborhoods throughout the City 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 180 City of Iowa City Activity: Police Administration (410100)Fund: General (1000) Division: Police Administration (410100)Department: Police 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 741,617$ 776,939$ 895,436$ 1,012,189$ 1,074,145$ 1,103,988$ Miscellaneous Other Misc Revenue - 18 1,027 - - - Total Revenues 741,617$ 776,957$ 896,463$ 1,012,189$ 1,074,145$ 1,103,988$ Expenditures: Personnel 689,782$ 690,710$ 717,847$ 798,412$ 835,999$ 861,079$ Services 38,834 74,658 166,979 201,270 226,288 230,814 Supplies 13,001 11,589 11,637 12,507 11,858 12,095 Total Expenditures 741,617$ 776,957$ 896,463$ 1,012,189$ 1,074,145$ 1,103,988$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 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 6.00 6.00 Activity Summary 181 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 COPS grant officers are in this activity. • 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. • Station Masters are responsible for staffing the Police Department’s front desk on a 24 hour basis. They answer incoming phone calls from the public, release impounded vehicles, enter and confirm arrest warrants and assist walk in traffic to the Department. • Community Outreach works to establish and maintain relationships within the community which foster positive communication and interactions between the police department and the public. They engage in dialogue with under-represented groups within the community to improving those relationships and educate community members on police procedures. • School Crossing Guards staff assigned locations where children cross busy roadways on their way to school. 182 HIGHLIGHTS Recent Accomplishments: • The Department expanded the temporary part time Community Outreach Assistant position into a full time position. This position assists Police Officers assigned to Community Policing positions as well as work s independently to increase outreach and relationship building between the Police Department and Community. • National Night Out was again a success gearing to strengthen neighborhood spirit and police- community partnerships. Events held on the west and south sides of town were well attended and received positive media attention. Upcoming Challenges: • 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. • Attracting, hiring and retaining quality school crossing guards has been a challenge in recent years. This is due in part to the City not offering a competitive wage. Staffing: FY2016 FY2017 FY2018 Total FTE’s 20.00 19.00 19.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The fiscal year 2018 personnel expenditure budget includes a 20% pay increase for school crossing guards. There is also an additional temporary, hourly employee being added in fiscal year 2018 to assist the Station Masters and be able to fill in for that position when needed. Capital outlay expenditures include for the replacement of an Animal Services Enforcement truck for $38,000 in fiscal year 2018. 183 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Community Outreach*New Measure New Measure New Measure New Measure 635 Community Presentations*New Measure New Measure New Measure New Measure New Measure Public Education Efforts on Rights* New Measure New Measure New Measure New Measure 48 Community Partnerships*New Measure New Measure New Measure New Measure 251 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhance Community Engagement and Intergovernmental Relations, Foster Healthy Neighborhoods throughout the City & Advance Social Justice and Racial Equity Enhance community relations and promote minority recruitment. By continuing to participate in Badges for Baseball, the Youth Citizen Police Academy, Police Cadet program and other programs and events for both adults and youth, the Department hopes the minority community will have a better understanding of a police officer’s job. Develop programs designed to promote interaction between community members and officers. In this non-adversarial environment officers and minority community members will be able to interact and open up lines of communication. A better understanding of the job will also enhance recruitment of minority citizens. * The intentional tracking of this information began in 2014 with the Diversity Implementation Form (DIF). Definitions for the categories listed above were not finalized until mid-2015, making it difficult to compare data from the previous year. 184 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Pets Micro-chipped 1,075 1,150 980 911 850 Licensed Pets 3,500 3,834 2,811 4,272 3,718 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. Enhance Community Engagement and Intergovernmental Relations & Foster Healthy Neighborhoods throughout the City Increase the efficiency in which lost pets and owners are reunited. 185 City of Iowa City Activity: Police Administrative Services (410200)Fund: General (1000) Division: Police Administrative Services (410200)Department: Police 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,471,410$ 1,351,222$ 1,334,834$ 1,628,939$ 1,845,335$ 1,868,343$ Licenses And Permits Misc Lic & Permits 27,613 24,053 24,849 24,000 24,850 24,850 Intergovernmental Local 28E Agreements 228,160 234,105 217,404 225,985 217,370 217,370 Charges For Fees And Services Animal Care Services 9,230 9,945 10,400 10,000 10,400 10,400 Misc Charges For Svc 2,880 3,085 4,375 3,100 4,380 4,380 Miscellaneous Animal Adoption 9,557 12,912 14,190 13,000 14,190 14,190 Code Enforcement - 1,510 444 1,200 440 440 Contrib & Donations 1,270 1,759 18,292 51,050 52,010 52,010 Misc Merchandise 5,966 6,786 9,147 6,800 9,150 9,150 Other Misc Revenue 28,699 39,506 59,593 26,432 35,359 35,359 Printed Materials 29,363 28,934 32,754 28,653 32,750 32,750 Other Financial Sources Sale Of Assets 6,700 1,406 5,014 - - - Total Revenues 1,820,848$ 1,715,223$ 1,731,296$ 2,019,159$ 2,246,234$ 2,269,242$ Expenditures: Personnel 1,440,940$ 1,395,757$ 1,382,667$ 1,457,064$ 1,684,328$ 1,734,858$ Services 296,831 238,290 249,209 422,087 401,382 409,410 Supplies 69,674 81,176 99,420 115,008 122,524 124,974 Capital Outlay 13,403 - - 25,000 38,000 - Total Expenditures 1,820,848$ 1,715,223$ 1,731,296$ 2,019,159$ 2,246,234$ 2,269,242$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 3.00 3.00 3.00 3.00 3.00 Police Records Clerk 2.00 2.00 2.00 - - Police Records Technician - - - 4.00 4.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Records Supervisor 1.00 1.00 1.00 - - Sr Police Records Clerk 2.00 2.00 2.00 - - Total Personnel 20.00 20.00 20.00 19.00 19.00 Capital Outlay 2017 2018 Animal Control Truck -$ 38,000$ Animal Services Transport Vehicle 25,000 - Total Capital Outlay 25,000$ 38,000$ Activity Summary 186 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 and Technical Accident Investigators (TI) to investigate vehicle crashes.. • Investigations: The Investigations section is responsible for the investigation of criminal activity beyond that which is conducted by the patrol section. The Investigations section is headed by a Lieutenant and 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. 187 HIGHLIGHTS Recent Accomplishments: • Six Police Officers went to Crisis Intervention Team (CIT) training in San Antonio, Texas. CIT refers to a collaborative effort between law enforcement and the mental health community to help officers handle incidents involving mentally ill people. These six officers have receiving additional training to become instructors on the topic, which will culminate with a 40 hour training course for each police officer in Johnson County during 2017. Upcoming Challenges: • Due to recent and upcoming staffing issues, the Department will be sending four Police Officers to the academy in January 2017. The entire training process will take approximately seven months, with these new officers expected to be available for solo patrol duties in August 2017. Staffing: FY2016 FY2017 FY2018 Total FTE’s 80.00 80.00 80.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The fiscal year 2018 capital outlay budget includes $120,000 for the replacement of all the patrol vehicle in-car camera recorders and $255,000 for the replacement of six patrol cars and the purchase of one new unmarked car. 188 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 OWI Arrests 452 476 598 559 621 Traffic Stops 13,728 11,981 13,040 13,637 12,578 Traffic Accidents and Average Damage CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Accidents*1,886 2,047 2,429 2,374 2,427 Average Damage, Reportable Accident*$4,421 $3,276 $4,800 $4,770 $4,795 CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Bar Checks Performed 1,800 1,365 1,362 1,343 1,316 Compliance Checks 149 273 341 165 36 Response Time: Loud Party Complaints (in minutes) CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Call to Dispatch 11:30 9:03 7:04 7:44 4:57 Dispatch to On Scene 4:19 4:01 4:09 4:38 3:44 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City 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 $1,000. 189 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Total # of Charges 6,142 5,393 5,965 5,865 5,270 Total # of Charges - White 4,592 3,861 4,192 3,845 3,508 Total # of Charges - Black 1,460 1,426 1,658 1,913 1,623 Total # of Charges - Asian 74 66 79 80 100 Total # of Charges - Am. Indian 5 10 9 7 17 Total # of Charges - Unknown 11 30 27 20 21 Identify and implement an achievable goal to reduce disproportionality in arrests. The Police Department strives to provide services to members of the community in a manner which is fair and equitable. This includes the manner in which it enforces the law and makes arrests. The Department will reduce its disproportionality in arrests through officer education and training, in conjunction with supervisory coaching and monitoring. Advance Social Justice and Racial Equity 190 City of Iowa City Activity: Police Field Operations (410300)Fund: General (1000) Division: Police Field Operations (410300)Department: Police 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 8,692,280$ 8,786,128$ 8,868,672$ 9,540,974$ 9,678,365$ 9,768,943$ Other City Taxes Hotel/Motel Tax 459,348 502,258 512,412 502,258 512,410 512,410 Use Of Money And Property Interest Revenues 21 107 700 - - - Intergovernmental Fed Intergovnt Rev 118,657 130,575 29,257 50,398 26,579 26,579 Local 28E Agreements 10,000 10,000 10,000 10,000 10,000 10,000 Other State Grants 209,538 186,715 215,835 233,640 203,114 203,114 Charges For Fees And Services Fire Services 4,570 7,775 5,658 6,000 5,660 5,660 Police Services 88,193 226,620 112,112 44,121 37,237 37,237 Miscellaneous Code Enforcement 998 579 459 500 460 460 Other Misc Revenue 18,501 12,234 9,099 7,500 4,950 4,950 Contrib & Donations 11,680 - - - - - Misc Merchandise 6 583 - - - - Other Financial Sources Sale Of Assets 72,716 33,868 51,860 30,000 28,800 28,800 Total Revenues 9,686,508$ 9,897,442$ 9,816,064$ 10,425,391$ 10,507,575$ 10,598,153$ Expenditures: Personnel 8,512,295$ 8,608,002$ 8,746,017$ 9,079,289$ 9,246,647$ 9,524,046$ Services 663,980 629,805 537,432 599,823 570,161 581,564 Supplies 204,987 199,287 180,359 271,313 188,767 192,542 Capital Outlay 305,246 460,348 352,256 474,966 502,000 300,000 Total Expenditures 9,686,508$ 9,897,442$ 9,816,064$ 10,425,391$ 10,507,575$ 10,598,153$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2017 2018 Automobiles 335,500$ 255,000$ Software 9,466 - Vehicle Equipment 10,000 5,000 Video Recording Devices (System)- 120,000 Other Operating Equipment 120,000 122,000 Total Capital Outlay 474,966$ 502,000$ Activity Summary 191 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 health & safety and fitness committees, uniform procurement, annual physicals and immunizations. Fire administration also manages the weather alert sirens and the City of Iowa City Command Post budget. The Iowa City Fire Department strives to accomplish the goals and objectives that flow from the City of Iowa City Strategic Plan and the Iowa City Fire Department Strategic Plan. Both are community driven documents. The Iowa City Fire Department was accredited by the Commission on Fire Accreditation International (CFAI) in August of 2008. The department was reaccredited in 2013 and 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, the furnishings and equipment for not only routine business but also the equipment and resources related to the Iowa City Fire Department wellness/fitness initiative. HIGHLIGHTS •Three chief officers were each part of a Commission on Fire Accreditation International (CFAI) peer assessor site team to verify and validate a request for accreditation. Benchmarking has assisted the ICFD in meeting its goals for continuous improvement. •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). •Participated in STAR Community Forum to understand and align recognized areas for improvement within department goals and objectives. •Succession planning for upcoming promotions has been paramount this year with the deputy chief set to retire at the end of this calendar year (2016). 192 Recent Accomplishments: •Developed an updated Community Risk and Standard of Cover document. The eight month process included considerable input from both internal and external stakeholders. •With the Standard of Cover updated, work on a new Strategic Plan is underway. Four moderated meetings will be held in November and December of 2016. •Efforts to improve health and wellness have realized the following noteworthy benchmarks: From 2014 to 2015 members with abnormal blood glucose fell from 22 percent to 10 percent. Members classified as representing an increased or significant cardiac risk fell from 43 percent to 19 percent. •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 6 in 2015. Only 4 OSHA-reportable injuries were experienced in 2015, the lowest such occurrence in several years. 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 difficult to achieve. Traffic pre- emption equipment and/or closest unit dispatching should be discussed in efforts to achieve total response time goals. •GIS capabilities will be required and no in-house expertise exists. The CAD vendor continues to struggle with populating a high percentage of calls for service with latitude / longitude coordinates. •The lack of a training center forces crews to conduct hands-on training wherever they can. The situation causes units to move about the city and complicates the task of assuring district coverage. •Video conferencing equipment needs to be replaced. It is becoming less and less reliable. 193 Staffing: FY2016 FY2017 FY2018 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: Fiscal year 2018 service expenditures increased by 9.92% due to $13,500 in additional funding for window replacement at Fire Station #3 and overhead door repairs. Service expenditures were also increased by $11,500 for the reaccreditation assessment. Fiscal year 2018 capital outlay includes $40,000 for the replacement of two outdoor warning sirens and $24,500 to update the video conferencing training equipment 194 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Meet ACR requirements to maintain CFAI accredited agency status CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 ACR Submitted Yes Yes Yes*Yes Yes Number of reaccreditation report adopted recommendations implemented CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Strategic Recommendations (7)New Measure New Measure 1 of 7 2 of 7 4 of 7 Specific Recommendations (9)New Measure New Measure 2 of 9 4 of 9 6 of 9 Maintain ISO Class 2 rating CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Rating 3 2 2 2 2  GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Community Engagement and Intergovernmental Relations Emergency Prevention & Response - Reduce harm to humans and property by utilizing long-term preventative and collaborative approaches to avoid emergency incidents and minimize their impacts Maintain Commission on Fire Accreditation International (CFAI) accredited agency status by timely submission of Annual Compliance Report (ACR). Implement strategic and specific recommendations accepted from 2013 CFAI reaccreditation report. Fire Emergency Operations'!M10Maintain Insurance Services Office (ISO) Public Protection Classification of 2. *Reaccredited Year 195 City of Iowa City Activity: Fire Administration (450100)Fund: General (1000) Division: Fire Administration (450100)Department: Fire 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Intergovernmental State 28E Agreements 1,370,309$ 1,330,770$ 1,385,095$ 1,375,000$ 1,385,100$ 1,385,100$ Local 28E Agreements - - - 30,000 32,000 32,000 Miscellaneous Contrib & Donations - 200 250 - - - Other Misc Revenue 726 80 - - - - Total Revenues 1,371,035$ 1,331,050$ 1,385,345$ 1,405,000$ 1,417,100$ 1,417,100$ Expenditures: Personnel 480,393$ 472,253$ 479,077$ 494,673$ 516,667$ 532,167$ Services 196,673 199,227 218,792 292,034 321,004 327,424 Supplies 71,027 52,830 74,568 104,246 94,585 96,477 Capital Outlay 10,000 10,210 7,036 95,300 64,500 40,000 Total Expenditures 758,093$ 734,520$ 779,473$ 986,253$ 996,756$ 996,068$ Personnel Services - FTE 2014 2015 2016 2017 2018 Administrative Secretary 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 3.00 3.00 3.00 3.00 Capital Outlay 2017 2018 Weather Alert Siren(s)60,000$ 40,000$ Software 20,000 - Other Operating Equipment 15,300 24,500 Total Capital Outlay 95,300$ 64,500$ Activity Summary 196 EMERGENCY OPERATIONS The Fire Emergency Operations Division works a three-shift system. Each duty shift is 24 hours in length and includes one Battalion Chief, one Captain, four Lieutenants, and 14 Firefighters. Minimum staffing for the fire department is 16 emergency response personnel on duty at all times, 24 hours a day. The division provides incident response to all types of emergencies. Calls for service are divided into four categories: fire suppression, emergency medical services, technical rescue, and hazardous materials response. •Fire Suppression: ICFD personnel respond to all types of fires. Firefighting activities do require more resources (personnel, equipment, etc.) than other types of emergencies. Fires have a greater potential to harm people and property. The department is continually looking for ways to decrease response times and to reduce the number and severity of fires. •Emergency Medical Services: All ICFD personnel are minimally certified to the Emergency Medical Technician (EMT) service level. The department does not transport patients but does serve 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 the following technical rescue services: water and ice rescue, trench and structural collapse rescue, vehicle and heavy machinery rescue, rope rescue, and confined space rescue. The ICFD’s Special Operations Response Team (SORT) provides a core group of highly trained emergency response personnel that also provide department training on the various rescue disciplines. •Hazardous Materials Response: The department continues to be active in haz-mat response and assumes a leadership role with the Johnson County Hazardous Materials Response Team (JCHMRT). The JCHMRT includes 17 ICFD personnel and up to 30 total members who are trained and certified to the Hazmat Technician level. HIGHLIGHTS •Call volume for emergency service continues to increase in Iowa City. The ICFD is on track to respond to over 7,000 calls for service in 2016. That number of calls would represent an unprecedented one-year increase of 15%. Over a nine year period, call volume grew from 3,684 in 2006, to 6,016 in 2015, a 63% increase. The department is currently averaging just over 19 emergency calls for service per day. •As of 10/03/2016, fire personnel have responded to 164 fire emergencies this year, resulting in just over $600,000 in property damage. The pre-incident value of the affected property is over $24.7 million, resulting in a total saved value of just over $24 million. The largest single fire loss as of this date was estimated at $170,000, for a fire that occurred in a single family residence. •The ICFD continues to experience an increase in the number of emergency calls for service and in the number of simultaneous calls for service. In calendar year 2015, 197 26.8% of emergency incidents were overlapping; 22.7% in 2014; and 22.2% in 2013. Overlapping calls for service negatively affect response reliability when a response vehicle is already committed to another call. Response times to the emergency will be longer because a more distant unit will have to respond. Recent Accomplishments: •Of the 56 building fires in 2015, 40 were confined to the room of origin; 5 were confined to the floor of origin; and 11 were confined to the building of origin. •The department placed into service a new special operations response trailer to provide greater efficiencies at technical rescue incidents. •During the 2015 calendar year, 17% of patients in cardiac arrest were converted to a life supporting heart rhythm. •The department recently purchased an updated command response vehicle to provide the command and control at building fires and other high risk events. Upcoming Challenges: •Calls for service increased by 485 incidents between 2013 and 2015. The department will likely respond to over 7000 calls in 2016, an increase of over 1000 incidents from 2015. •Cooking fires continue to trend as the city’s leading cause of building fires. •There is an increase in overlapping calls for service from 22.7% in 2014 to 26.8% in 2015. •Meeting established response time goals given current staffing and existing fire station locations. Growth and development on the east, southeast and west are impacting our ability to respond quickly and within community expectations. •The department is experiencing a significant increase in calls categorized as “invalid assist.” The department will take a lead in bringing together community stakeholders in efforts to identify appropriate solutions for those persons. •The county’s EMS patient transport service is getting busier and we are on occasion seeing extended arrival times for an ambulance to arrive. The fire department is exploring a service enhancement to go 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. 198 Staffing: FY2016 FY2017 FY2018 Total FTE’s 59.00 59.00 59.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The service expenditures increased by 9.65% in fiscal year 2018 primarily due to an increase in vehicle repair and maintenance charges of $34,115. 199 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Emergent Fire Response (All) Urban Target CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 % Compliance 90%98%99%96%100%97% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00  Suburban Target CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 % Compliance 90%100%99%96%94%87% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00  EMS Response Urban Target CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 % Compliance 90%96%96%96%97%97% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 Suburban Target CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 % Compliance 90%89%92%91%89%94% In Minutes < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 < 6:00 CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Building Fires 44 42 39 38 56 5 2 6 6 9 19 24 17 19 31 1 2 1 7 5 7 10 13 6 11 6 1 0 0 0 57%62%64%66%71%% Compliance Fires confined to room of origin Fires confined to floor of origin Beyond the building of origin Confined to building of origin GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City Emergency Prevention & Response - Reduce harm to humans and property by utilizing long-term preventative and collaborative approaches to avoid emergency incidents and minimize their impacts Arrive at incident location within six minutes of dispatch center notification, 90% of the time. Confine fires to the room or object of origin for at least 40% of all commercial and residential fires. Fires confined to object of origin Fire Control 200 City of Iowa City Activity: Fire Emergency Operations (450200)Fund: General (1000) Division: Fire Emergency Operations (450200)Department: Fire 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 5,629,410$ 5,901,517$ 5,832,099$ 6,052,648$ 6,239,040$ 6,438,408$ Other City Taxes Utility Franchise Tax 585,611 531,997 515,798 531,997 528,050 528,050 Charges For Fees And Services Fire Services 3,287 3,000 3,300 3,000 3,000 3,000 Miscellaneous Other Misc Revenue 3,755 2,648 936 - - - Other Financial Sources Sale Of Assets 49,033 14,550 26,285 - - - Total Revenues 6,271,096$ 6,453,712$ 6,378,418$ 6,587,645$ 6,770,090$ 6,969,458$ Expenditures: Personnel 5,906,639$ 6,007,284$ 6,061,856$ 6,193,649$ 6,396,644$ 6,588,543$ Services 253,911 352,499 241,023 262,236 287,551 293,302 Supplies 90,087 86,404 38,144 114,260 85,895 87,613 Capital Outlay 20,459 7,525 37,395 17,500 - - Total Expenditures 6,271,096$ 6,453,712$ 6,378,418$ 6,587,645$ 6,770,090$ 6,969,458$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2017 2018 Vehicle Equipment 10,000$ -$ Other Operating Equipment 7,500 - Total Capital Outlay 17,500$ -$ Activity Summary 201 FIRE PREVENTION The Fire Prevention Bureau (FPB) continues to serve the citizens of Iowa City through fire code enforcement, 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 who reports to the Deputy Fire Chief. The Fire Marshal is directly responsible for organizing all fire prevention activities which include: fire/arson investigation, fire code enforcement, building plan review, and fire and life safety education. A trained shift fire inspector conducts the inspections of liquor license establishments, schools, daycares, churches, and all City buildings. Emergency operations personnel conduct the fire safety inspections of all commercial and University of Iowa buildings. The Fire Marshal oversees the regular inspection of all businesses, churches, daycares, schools, and university buildings. Educational opportunities are present with each inspection. FD personnel use the opportunity to increase fire safety awareness by explaining fire code violations and associated hazards. Response personnel will also use the time to familiarize themselves with a building and its interior. All personnel cherish the opportunity presented through fire code enforcement to grow community relationships. The wide range of activities provided by fire and life-safety educators include daycare/preschool and K-12 school presentations, Kids Safety House visits, Safety Village training sessions, UI Resident Assistant Fire Academy training, senior safety tips for older adults, and crowd manager training for employees of assembly occupancies. Building on a long partnership with SAFE KIDS Johnson County, the department has trained child safety seat technicians and has designated Station 4 as a child safety seat “FIT Station.” The department piloted a new program in 2016 called “Fired Up About Reading” which focuses on getting at-risk elementary students to read outside of school. The program also gives fire personnel the opportunity to interact with at- risk youth in a very positive way. A rekindled partnership with the American Red Cross has benefitted the citizens of Iowa City through disaster/fire recovery assistance as well as life safety programs that target specific neighborhoods to supply and install working smoke alarms. The investigation of fire cause 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 (FIT) to determine the origin and cause of the fire. Fire investigation team members receive specialized training and are required to complete continuing education courses to remain current. HIGHLIGHTS • As of October 13, 2016, the FPB has conducted 1,999 fire and life-safety inspections • As of October 13, 2016, the FPB investigated 165 fire incidents to determine the origin and cause of the fire. As in years past, the kitchen remains the reported area of origin for a majority of residential fires (50); unattended cooking accounts for the largest number of these fires. 202 Recent Accomplishments: • Fire Marshal Greer became Vice President of the Iowa Fire Marshal’s Association. • Fire Marshal Greer elected as Director of Investigations in the IAAI- Iowa Chapter. • The ICFD partnered with the Red Cross to install 220 smoke alarms in the Lucas Farms neighborhood. Two weeks later a fire occurred in one of those homes. The alarms activated, alerting the occupant who then escaped to safety. • The Fired Up About Reading program that was piloted in the Fall of 2015-16 school year by FF Farrey is now in demand at several schools. • The Compliance Engine (TCE) became the new third party repository for fire protection equipment inspection reports. Reporting to correct deficient systems is managed by TCE. Upcoming Challenges: • Identify methods to streamline fire code inspections so as to not detract from the work load of emergency services and firefighter training. • Obtain training to achieve origin and cause certification (FIT/CFI) for Fire Marshal. • Identify programs currently available or find new ideas to provide fire and life-safety education to at-risk neighborhoods and schools. • Develop a long-term plan regarding staffing of the fire prevention bureau to handle an increased work load along with succession planning for the fire marshal position. • Explore other opportunities for public/private partnerships to provide life safety programs. • Reduce the incidence of false alarms which grew by 7.7% in 2015. Staffing: FY2016 FY2017 FY2018 Total FTE’s 1.00 1.00 1.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: Fiscal year 2018 service expenditures decreased by 22.5% primarily due to a decrease in ITS internal service charges. 203 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Public education/fire prevention community contacts and staff hours CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Contacts (200 - Goal)147 175 241 265 257 Staff Hours 746 806 821 1,117 1,028 Fire & life-safety building inspections conducted Type CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Bureau 458 507 430 520 474 Commercial 855 1,052 818 1,095 977 University 435 399 401 429 452 Increase presence and condition of smoke alarms encountered in fire incidents to 100% Smoke Alarm Status CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Working 22 56 28 23 37 Not Working 2 5 3 1 2 None Present/Undetermined 10 18 8 14 17 Incidents 44 79 39 38 56 Percent Working 50.0%70.9%71.8%60.5%66.0% GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City & Encourage a Vibrant and Walkable 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. 204 City of Iowa City Activity: Fire Prevention (450300)Fund: General (1000) Division: Fire Prevention (450300)Department: Fire 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 191,071$ 226,488$ 183,411$ 219,961$ 216,559$ 222,490$ Miscellaneous Other Misc Revenue 530 - - - - - Other Financial Sources Sale Of Assets - 17,176 1,482 - - - Total Revenues 191,601$ 243,664$ 184,893$ 219,961$ 216,559$ 222,490$ Expenditures: Personnel 127,359$ 135,626$ 139,391$ 152,848$ 159,981$ 164,780$ Services 25,479 40,169 29,268 47,894 37,120 37,862 Supplies 21,768 13,300 16,234 19,219 19,458 19,847 Capital Outlay 16,995 54,569 - - - - Total Expenditures 191,601$ 243,664$ 184,893$ 219,961$ 216,559$ 222,490$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 205 FIRE TRAINING The Fire Training division operates under the direction of the Battalion Chief in charge of Training (assigned to a 56-hour work week) and the Training Officer/Lieutenant (assigned to a 40-hour work week). 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 2015 department training activities include: • Department training hours for the year: 16,005 hours • Training hours per member per month: 20.8 hours • New firefighter entry level orientation training: 720 hours Recent Accomplishments: • Conducted 2nd 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 Johnson County Ambulance. • Conducted three six-week candidate orientation classes for new hires. • Certified eight department members in Blue Card Incident Command. • Provided State of Iowa Driver Operator class and certification program. Upcoming Challenges: • Absence of a fire training facility within the city limits of Iowa City will lead to skills degradation. • Acquiring funds to hire-back personnel for emergency response coverage while on-duty crews conduct hands-on training at the Coralville Training Facility. • Planning, designing and budgeting for a new training center to be located in the new Public Works Campus at the intersection of South Gilbert Street and McCollister Blvd. • Acquiring funds to purchase and convert existing training online training platform and records management system. Staffing: FY2016 FY2017 FY2018 Total FTE’s 1.00 1.00 1.00 206 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: In the 2017 Capital Improvement Program, there are funds for the construction of a new training tower at the site of the new Public Works Facility. Financial Highlights: The fiscal year 2018 service expenditures increased by 15.91% primarily due to a new online emergency services training platform and record keeping software system and an increased budget for firefighter/officer certifications. 207 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Training hours completed per individual (% achieved) CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 % Achieved % Achieved % Achieved % Achieved % Achieved New Measure New Measure 100%93%100% New Measure New Measure 76%63%59% Certifications obtained Safety Officer Goal CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Certified New Measure New Measure New Measure 33 33  In Process New Measure New Measure New Measure 0 0 Fire Officer Goal CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Certified New Measure New Measure 2 2 25  In Process New Measure New Measure 12 2 0 Haz Mat Tech Goal CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Certified 50 62 62 64 61  In Process 14 2 2 0 3 64 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation & Foster Healthy Neighborboods throughout the City Emergency Prevention & Response - Reduce harm to humans and property by utilizing long-term preventative and collaborative approaches to avoid emergency incidents and minimize their impacts 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) Goal (160) 64 30 During CY 2014, two personnel were on extended leave and unable to participate in training. 208 City of Iowa City Activity: Fire Training (450400)Fund: General (1000) Division: Fire Training (450400)Department: Fire 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 173,120$ 166,246$ 142,953$ 179,406$ 185,837$ 190,753$ Charges For Fees And Services Fire Services 717 629 286 - - - Other Financial Sources Sale Of Assets 7,159 - - - - - Total Revenues 180,996$ 166,875$ 143,239$ 179,406$ 185,837$ 190,753$ Expenditures: Personnel 110,959$ 118,972$ 112,974$ 115,630$ 119,891$ 123,488$ Services 28,689 41,220 23,122 48,915 56,697 57,831 Supplies 9,175 6,683 7,143 14,861 9,249 9,434 Capital Outlay 32,173 - - - - - Total Expenditures 180,996$ 166,875$ 143,239$ 179,406$ 185,837$ 190,753$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 209 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. 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, Robert A. Lee Recreation Center, Mercer Aquatic Center and Scanlon Gymnasium 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 • Juli Seydell Johnson became Director of Parks & Recreation – January, 2016. • Operations of the Farmer’s Market returned to direct management by the Parks & Recreation Department. • Farmer’s Market launched service to accept SNAP and EBT payments. Provided “Double Up Food Bucks” to SNAP participants. • Master Plans were completed for Hickory Hill Park, Lower City Park and East Side Sports Complex. • The Government Buildings Division restructured staffing to help with better cross- coverage and more extensive coverage for Recreation Center facilities and to allow for a more efficient operation. 210 • The building of an automated system for further monitoring and improvement of energy use city-wide is ongoing. • The Government Buildings staff reviewed existing contracts with preventative maintenance contractors to find efficiencies in separating out work that can be done by internal staff. Recent Accomplishments: • New Director, Juli-Seydell Johnson • New Facility Manager, Kumi Morris • Hickory Hill Park Master Plan • East Side Sports Master Plan • Lower City Park Master Plan • Offering SNAP and EBT electronic Payments at Farmers Market Upcoming Challenges: • Continued review of department policies, procedures and staffing. • Impacts of Chauncey construction on Farmer’s Market. • Discontinuing Mercer Market due to low attendance • Aging infrastructure in primary facilities. Staffing: FY2016 FY2017 FY2018 Total FTE’s 7.33 6.33 7.00 Staffing Level Change Summary: The .67 FTE of the Facilities Manager was moved from the Recreation activity into the Government Buildings activity. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: There was a decrease in the fiscal year 2018 service expenditures of 33.02% primarily because the fiscal year 2017 budget included $75,000 in consulting fees for a parks and recreation master plan. This was partially offset by an increase in ITS internal service charges due to the consolidation of parks and recreation charges into the administration budget. 211 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Endowments CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Iowa City Parks and Recreation Foundation $118,125 $165,194 $114,736 $89,066 $82,040 Community Foundation of Johnson County*NA $10,373 $17,864 $23,853 $28,684 Donations & Grant Funding FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Donations**$56,541 $258,063 $129,395 $54,828 $195,508 Grant Funding**$448,780 $1,820,930 $438,190 $335,157 $201,654 Total $505,321 $2,078,993 $567,585 $389,985 $397,162 Per capita calculation (used 2010 US Census)$7.446 $30.636 $8.364 $5.747 $5.852 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Programs New Measure New Measure 168 177 192  Participants New Measure New Measure 59,486 62,672 66,653 Foster Healthy Neighborhoods throughout the City & Enhance Community Engagement and Intergovernmental Relations Public Spaces - Create a network of well-used and enjoyable parks and public spaces that feature equitable, convenient access for residents throughout the community Develop programs and events that support community engagement and neighborhood development. Enhance and expand program offerings to include all areas and demographic segments. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation Monitor/utilize endowments, donations, and grant funding sources to decrease reliance on general fund subsidies. (Strategic Goal: Evaluate alternative revenue sources.) Continue to work with the Iowa City Parks and Recreation Foundation and Community Foundation of Johnson County, which provides unique memorial opportunities and support of the Iowa City Parks and Recreation Department. Continue to research and apply for possible grant funding sources to benefit the Iowa City Parks and Recreation Department. * Community Foundation started in CY 2012 ** Amounts include both General Fund and Capital Improvement Project Funds 212 City of Iowa City Activity: Park and Rec Admin (510100)Fund: General (1000) Division: Park and Rec Admin (510100)Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 283,961$ 540,834$ 204,442$ 348,089$ 329,537$ 338,970$ Charges For Fees And Services Parking Charges 9,780 22,400 28,950 22,400 10,000 10,000 Miscellaneous Other Misc Revenue 309 - - - - - Total Revenues 294,050$ 563,234$ 233,392$ 370,489$ 339,537$ 348,970$ Expenditures: Personnel 241,845$ 246,996$ 208,145$ 258,823$ 264,190$ 272,116$ Services 49,865 34,217 24,223 108,543 72,697 74,151 Supplies 2,340 2,021 1,024 3,123 2,650 2,703 Capital Outlay - 280,000 - - - - Total Expenditures 294,050$ 563,234$ 233,392$ 370,489$ 339,537$ 348,970$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 213 City of Iowa City Activity: Farmers Market (510200)Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ 19,561$ -$ -$ -$ Use Of Money And Property Rents 76,319 76,581 70,417 85,008 87,670 87,670 Charges For Fees And Services Misc Charges For Svc 3,126 2,977 2,465 4,386 2,561 2,561 Miscellaneous Contrib & Donations 5,650 4,700 4,700 4,700 4,700 4,700 Misc Merchandise 3,121 3,098 537 1,800 5,000 5,000 Total Revenues 88,216$ 87,356$ 97,680$ 95,894$ 99,931$ 99,931$ Expenditures: Personnel 31,134$ 15,988$ 10,574$ 44,417$ 39,987$ 41,187$ Services 31,921 41,971 84,331 29,562 30,644 31,257 Supplies 5,054 6,782 2,775 8,106 7,052 7,193 Total Expenditures 68,109$ 64,741$ 97,680$ 82,085$ 77,683$ 79,637$ Activity: Government Buildings (510300)Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 397,884$ 605,437$ 642,053$ 673,607$ 762,923$ 782,199$ Other Financial Sources Sale Of Assets - - 42 - - - Total Revenues 397,884$ 605,437$ 642,095$ 673,607$ 762,923$ 782,199$ Expenditures: Personnel 234,214$ 269,713$ 274,332$ 308,717$ 401,743$ 413,795$ Services 138,838 303,781 330,630 337,306 332,536 339,187 Supplies 24,832 31,943 27,758 27,584 28,644 29,217 Capital Outlay - - 9,375 - - - Total Expenditures 397,884$ 605,437$ 642,095$ 673,607$ 762,923$ 782,199$ Personnel Services - FTE 2014 2015 2016 2017 2018 Custodian - Govt Bldgs 2.50 2.50 3.00 2.00 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 1.00 Rec. Maint. Supr 0.33 0.33 - - - Total Personnel 4.83 4.83 5.33 4.33 5.00 Activity Summary Activity Summary 214 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 nine areas: Administration, Recreation Center Operations, Building Maintenance, Social/Cultural/Environmental Activities, Aquatics, Special Populations Involvement (SPI), Youth Sports, Adult Sports, and Customer Engagement. Recreation Administration Administrative personnel include the Recreation Superintendent and Office Coordinator. Administration provides oversight and support for the other eight areas within the division. Recreation 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, and multipurpose rooms. Scanlon Gymnasium offers rentals including gym rentals and birthday party packages. With 2 full courts, the Scanlon Gym hosts many tournaments (soccer, volleyball, basketball) bringing hundreds of participants throughout Iowa to Iowa City. The Mercer/Scanlon facility 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. A Potter’s Studio, Painting and Printing facilities and a Craft Room are available year round. 215 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 nine 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. 216 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 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. 217 Customer Engagement The Iowa City Recreation Division staffs two customer service attendants during open hours of operation at the Robert A. Lee Recreation Center and Mercer Park Aquatic Center/Scanlon Gym. Customer service staff provides information and assistance to general public—groups and individuals. Duties include but are not limited to, answering phones, directing calls, registering patrons for activities, and creating meeting room and park shelter reservations. Customer Service Attendants preform some routine maintenance tasks, hand out equipment, instruct and supervise patrons in the recreation centers. On the weekends, Senior Customer Service staff provides additional support for staff when the full-time program supervisor is not on-site. In addition to staffing the customer service desk, the Customer Engagement program area encompasses external communication coordination including: website and social media management, media and public relations, digital design and advertising, brand management, and creative/technical writing and editing. The program supervisor for customer engagement also manages facility reservations, and customer inquiries. HIGHLIGHTS • Developed additional staff support for the recreation centers through new customer outreach program. • Restoration of City Park Cabins begins. • Development of STEAM Programming (Science, Technology, Engineering, Art and Mathematics) Recent Accomplishments: • Collaborated with area agencies to develop successful Youth Summer Fun program designed to engage youth grades 7th-12th during the summer evening hours. • Developed and opened the Outdoor Edible Classroom at the Robert A. Lee Community Recreation Center. Upcoming Challenges: • Upgrading aging infrastructure within the recreation centers. • Developing strategy to meet recreation needs for neighborhoods. • Recruiting, developing, and retaining high quality temporary staff and volunteers. • Focus on meeting the recreation needs of the community by staying relevant and innovative with our offerings and avoiding complacency. • Economic and transportation barriers to recreation services, programs, and facilities. • Ongoing master planning projects: Mercer Park Tennis/Pickle Ball court renovation, Wetherby Park Sport Court, Eastside Sports Complex. 218 Staffing: FY2016 FY2017 FY2018 Total FTE’s 14.42 15.42 14.75 Staffing Level Change Summary: The .67 FTE of the Facilities Manager was moved from the Recreation activity into the Government Buildings activity. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The fiscal year 2018 capital budget includes $10,000 for recreation center fitness equipment and $12,000 for conference room technology enhancements. 219 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Recreation program cost recovery Goal FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Budget 50%41%40%36%38%37%37% Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY2017 Budget New Measure New Measure 111 147 153 170  New Measure New Measure New Measure 0 1 3 New Measure New Measure New Measure 2 3 3Number of Demonstration GOALS, OBJECTIVES, and PERFORMANCE MEASURES Relate program fees to the full cost of providing service. (Strategic Goal: Evaluate alternative revenue sources.) Maintain a Solid Financial Foundation Provide spaces for community and neighborhood gardens. (Strategic Goal: Grow the local foods economy.) Provide and promote gardening throughout the City. Food Access & Nutrition - Ensure that adults and children of all income levels have opportunities to learn about nutritious eating and have physical and economic access to fresh, healthful food Foster Healthy Neighborhoods throughout the City Set program fees to recover more of direct program costs in order to rely less on general fund subsidies. Number of Rented Garden Plots Number of Neighborhood Garden 220 City of Iowa City Activity: Recreation (520100)Fund: General (1000) Division: Recreation Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,772,327$ 1,759,171$ 1,788,658$ 2,010,016$ 2,025,359$ 2,076,373$ Other City Taxes Hotel/Motel Tax 265,939 290,781 296,660 290,781 296,660 296,660 Use Of Money And Property Rents 102,851 113,586 92,499 110,500 92,210 92,210 Royalties & Commiss 9,200 8,431 7,111 8,500 7,110 7,110 Intergovernmental Operating Grants - - 2,350 - - - Other State Grants 6,882 14,650 10,020 - 9,150 9,150 Local 28E Agreements 99,404 98,250 78,318 99,000 78,320 78,320 Charges For Fees And Services Culture & Recreation 588,301 566,102 591,481 627,086 644,464 644,464 Transit Fees - 2,320 2,975 900 2,980 2,980 Miscellaneous Contrib & Donations 1,850 27,478 20,195 15,000 - - Misc Merchandise 4,710 4,282 5,900 4,730 5,760 5,760 Other Misc Revenue 1,013 2,536 5,260 1,627 580 580 Other Financial Sources Sale Of Assets 48 847 - - - - Total Revenues 2,852,525$ 2,888,434$ 2,901,427$ 3,168,140$ 3,162,593$ 3,213,607$ Expenditures: Personnel 2,087,769$ 2,071,949$ 2,060,358$ 2,284,040$ 2,325,859$ 2,395,635$ Services 512,048 540,120 588,729 596,061 574,798 586,294 Supplies 172,179 201,970 211,410 208,239 227,136 231,679 Capital Outlay 80,529 74,395 40,930 79,800 34,800 - Total Expenditures 2,852,525$ 2,888,434$ 2,901,427$ 3,168,140$ 3,162,593$ 3,213,607$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 - - - Custodian - Govt Buildings - - - 3.75 3.75 M.W. I - Pools 1.00 1.00 - - - M.W. I - Recreation 2.75 2.75 2.75 - - M.W. II - Recreation 1.00 1.00 1.00 - - M.W. II - Pools - - - 1.00 1.00 M.W . III - Pools 1.00 1.00 1.00 - - M.W. III - Govt Bldgs - - - 1.00 1.00 Facilities Manager - - 0.67 0.67 - Rec. Maint. Supr 0.67 0.67 - - - Aquatics Assistant 1.00 1.00 1.00 1.00 1.00 Rec Program Supervisor 5.00 5.00 6.00 6.00 6.00 Total Personnel 15.42 15.42 14.42 15.42 14.75 Capital Outlay 2017 2018 Facility Improvements 5,000$ 22,000$ Park & Rec Equipment 2,800 2,800 Fitness Equipment 12,000 10,000 RALRC Edible Landscape 15,000 - Diving Board 5,000 - Pool Deck Tile/Grate Replacement 25,000 - City Pool Front Desk Replacement 15,000 - Total Capital Outlay 79,800$ 34,800$ Activity Summary 221 PARK MAINTENANCE The Park’s division budget is organized into five activities: Administration, Maintenance/ Operations, Forestry, Athletic Fields and Central Business District (CBD) - Horticulture. 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, 23 restroom facilities, 2 dog parks and 3 splash/spray pad facilities. The Forestry sector manages ROW and parkland trees encompassing the City’s expanding urban forest, which includes approximately 2,000 EAB susceptible ash trees. The Athletic Fields sector manages softball and baseball fields, soccer fields, flag football fields and a cross country course. The Horticulture sector designs and manages the planters and planting beds in the central business district, all parks and city properties and assists with natural areas management. The entire division manages approximately 60 miles of trails by mowing, clearing snow and pruning vegetation. 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. • Mowing: Scheduled mowing in 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: Snow removal and winter maintenance of access roads, parking areas, bridges and 60 miles of trails and sidewalks and the City Park ice skating areas. • Park Fixtures: Fixtures such as picnic tables (375) and garbage cans (260) are inspected and repaired as needed by staff during winter months. Forestry Forestry staff provides routine arboricultural services such as inspecting, pruning, removing and planting trees located in the city right-of-way and city parks. Forestry staff responds to emergency storm damage of public and private trees when public facilities 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 222 regarding tree protection during construction and/or demolition projects, species selection for building permits and zoning requests. Athletic Fields Staff is responsible for 23 competition level ball fields, 4 practice fields, 20 competitive soccer fields, 5 general purpose/multi use sport fields and a new cross country course. Ball fields are prepped daily for practices and games from April through November. Soccer fields are re- seeded, re-lined, moved to spread spot ware, daily, weekly and monthly. Central Business District (CBD) - Horticulture Horticulture staff provides design, installation and maintenance of planter beds and islands in all 46 parks, City Plaza (Pedestrian Mall), City Hall and all city owned areas with landscaping. Horticulture staff manages approximately 30,000 square feet of landscaping in ROWs, gateways and traffic islands throughout the city. Horticulture staff also assists with the installation and maintenance of natural areas. HIGHLIGHTS • New Mercer Park Playground • Highland Park Redesign Recent Accomplishments: • New benches at Mercer and TTRA • Hickory Trail Shade Structure • Cross Country Course at Soccer Complex • Washington Street Median Redesign Upcoming Challenges: • Managing Emerald Ash Borer infestation • Managing new developed and undeveloped parkland areas • Updating of existing facilities and amenities • Developing new recreational opportunities such as a designated bike park Staffing: FY2016 FY2017 FY2018 Total FTE’s 19.00 19.00 19.00 Staffing Level Change Summary: The Park Maintenance Operations are adding additional temporary staffing to assist with maintaining ball fields and to assist with maintaining landscaping in fiscal year 2018. 1.00 FTE Maintenance Worker I was reclassified from Parks to Athletic Fields. 223 Service Level Change Summary: There is no service level change in the fiscal year 2018 budget. Financial Highlights: Park Maintenance Administration service expenditures increased 28.88% or $7,705 in fiscal year 2018 primarily due to an increase in ITS internal service charges. Park Maintenance Operation supplies expenditures increased 10.44% or $21,834 in fiscal year 2018 primarily due to an increase in playground safety surface materials including rubberized mats and tiles. Forestry service expenditures decreased 30.22% or $79,350 in fiscal year 2018 compared to fiscal year 2017 primarily due to $75,000 budgeted for a tree inventory in fiscal year 2017. 224 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Acres of Developed Parkland 1,441 1,506 1,511 1,511 1,516 Acres of Undeveloped Parkland 248 186 186 186 187  Total Acres of Parkland 1,689 1,692 1,697 1,697 1,703 Total Acres per 1,000 Population (used 2010 US Census)24.89 24.93 25.01 25.01 25.10  Total Non-Parkland*--200 200 200 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City Green Infrastructure - Design and maintain a network of green infrastructure features that integrate with the built environment to conserve ecosystem functions and provide associated benefits to human populations Public Spaces - Create a network of well-used and enjoyable parks and public spaces that feature equitable, convenient access for residents throughout the community Develop and enhance Parkland areas and open spaces to exceed existing and future needs of Iowa City patrons. (Strategic Goal: Substantially improve access and use of public spaces.) 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. FY2014 is the first year these areas were identified as an extra coverage absorbed by Parks. 225 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Park Maintenance Operating Expenses per Acre (Total Acres of Parkland) FY 2012 FY 2013 FY 2014*FY 2015 FY 2016 Operating Expenses $2,742,135 $2,582,975 $2,904,176 $2,776,572 $2,875,931 Per Capita (used 2010 US Census)$40.41 $38.06 $42.80 $40.91 $42.38  Per Acre Cost $1,623.53 $1,527 $1,531 $1,464 $1,511 Public Spaces - Create a network of well-used and enjoyable parks and public spaces that feature equitable, convenient access for residents throughout the community Create effective sustainable methods of operating and maintaining facilities that accurately distribute the costs, benefits and current level of service to the public. (Strategic Goal: Evaluate alternative revenue sources.) Efficiently and equitably manage Parkland areas, open spaces and facilities utilizing sustainable techniques. *Starting FY2014 calculation includes non-parkland acres, which more accurately reflects cost per acre. Maintain a Solid Financial Foundation & Foster Healthy Neighborhoods throughout the City 226 City of Iowa City Activity: Park Maintenance Administration (530100)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 221,313$ 189,146$ 146,710$ 147,019$ 163,611$ 168,100$ Total Revenues 221,313$ 189,146$ 146,710$ 147,019$ 163,611$ 168,100$ Expenditures: Personnel 181,859$ 160,107$ 117,498$ 115,611$ 121,723$ 125,375$ Services 31,369 24,153 22,887 26,680 34,385 35,073 Supplies 8,085 4,886 6,325 4,728 7,503 7,653 Total Expenditures 221,313$ 189,146$ 146,710$ 147,019$ 163,611$ 168,100$ Personnel Services - FTE 2014 2015 2016 2017 2018 Clerk/Typist - Parks & Forest 1.00 1.00 - - - Superintendent Parks/Forestry 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 1.00 1.00 1.00 Activity Summary 227 City of Iowa City Activity: Park Maintenance Operations (530200)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 1,965,991$ 1,802,124$ 1,964,321$ 2,338,142$ 2,369,473$ 2,416,184$ Use Of Money And Property Rents 108,843 172,516 197,097 197,000 201,630 201,630 Royalties & Commiss 1,984 2,398 3,254 2,500 3,250 3,250 Intergovernmental Fed Intergovnt Revenue - 36,608 - - - Disaster Assistance 798 1,294 2,445 - - - Other State Grants 22,195 2,933 - - - - Charges For Fees And Services Culture & Recreation 101,957 104,681 108,744 105,232 98,240 98,240 Miscellaneous Contrib & Donations 585 2,450 5,125 16,000 5,130 5,130 Misc Merchandise 508 1,400 339 - 340 340 Other Misc Revenue 3,854 6,525 19,309 200 19,270 19,270 Other Financial Sources Sale Of Assets 1,830 1,408 820 - - - Total Revenues 2,208,545$ 2,134,337$ 2,301,454$ 2,659,074$ 2,697,333$ 2,744,044$ Expenditures: Personnel 1,254,252$ 1,196,263$ 1,315,011$ 1,545,707$ 1,622,442$ 1,671,115$ Services 753,829 751,323 752,511 847,293 820,983 837,403 Supplies 170,565 154,090 177,198 209,074 230,908 235,526 Capital Outlay 29,899 32,661 56,734 57,000 23,000 - Total Expenditures 2,208,545$ 2,134,337$ 2,301,454$ 2,659,074$ 2,697,333$ 2,744,044$ Personnel Services - FTE 2014 2015 2016 2017 2018 M.W. I - Parks - - 1.00 3.00 2.00 M.W.I - Athletic Fields - - - - 1.00 M.W. II - Parks 5.00 5.00 5.00 4.00 4.00 M.W. II - Horticulture - - 1.00 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 1.00 Sr MW - Turfgrass Specialist 1.00 1.00 1.00 1.00 1.00 Total Personnel 11.00 11.00 12.00 15.00 15.00 Capital Outlay 2017 2018 Fences at City & Mercer Fields 47,000$ -$ Other Operating Equipment - 10,000 Dugout Benches - 5,000 Irrigation Improvements 10,000 8,000 Total Capital Outlay 57,000$ 23,000$ Activity Summary 228 City of Iowa City Activity: Forestry (530300)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 405,110$ 379,104$ 376,234$ 561,220$ 465,350$ 477,969$ Other City Taxes Utility Franchise Tax 5,929 9,017 8,742 9,017 8,950 8,950 Intergovernmental Fed Intergovnt Revenue - 4,140 - - - - Miscellaneous Contrib & Donations 20,000 20,200 21,000 20,000 21,000 21,000 Misc Merchandise 100 - - - - - Transfer In -Govt Activities 73,078 73,290 78,624 74,312 78,275 80,459 Total Revenues & Transfer In 504,217$ 485,751$ 484,600$ 664,549$ 573,575$ 588,378$ Expenditures: Personnel 280,253$ 280,182$ 278,703$ 345,406$ 333,158$ 343,153$ Services 192,633 174,983 158,840 262,549 183,199 186,863 Supplies 31,331 30,586 47,057 56,594 57,218 58,362 Total Expenditures 504,217$ 485,751$ 484,600$ 664,549$ 573,575$ 588,378$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 229 City of Iowa City Activity: CBD Maintenance Operations (535100)Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 510,930$ 366,596$ 184,457$ -$ -$ -$ Licenses And Permits General Use Permits 7,340 8,051 11,398 - - - Food & Liq Licenses - 2,400 - - - - Miscellaneous Other Misc Revenue 145 - - - - - Total Revenues 518,415$ 377,047$ 195,855$ -$ -$ -$ Expenditures: Personnel 339,052$ 213,004$ 22,456$ -$ -$ -$ Services 154,341 137,719 172,819 - - - Supplies 16,982 26,324 580 - - - Capital Outlay 8,040 - - - - - Total Expenditures 518,415$ 377,047$ 195,855$ -$ -$ -$ Personnel Services - FTE 2014 2015 2016 2017 2018 M. W. II - CBD 2.00 2.00 2.00 - - Sr M.W. - CBD 1.00 1.00 1.00 - - Total Personnel 3.00 3.00 3.00 - - Activity Summary 230 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 maintains 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: • Repurposing of Cherish Columbarium in March 2016. • 10 niche sales in fiscal year 2016 for $11,400 and 2 niche sales in fiscal year 2017 for $3,500. Upcoming Challenges: • Finish mapping of the 4 out lots in the oldest part of the cemetery Staffing: FY2016 FY2017 FY2018 Total FTE’s 3.00 3.00 3.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The Cemetery shop roof replacement is budgeted at $51,750 in the Capital Projects Fund in fiscal year 2018. 231 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Full Burials 34 27 19 35 31 Cremation 44 39 48 40 42 Report burial trends to effectively estimate the current longevity of the Cemetery. Use the results to assist with the strategic planning for future expansions and needs. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation Track and compare the number of full burials verse cremation burials for each fiscal year. 232 City of Iowa City Activity: Cemetery Operations (540100)Fund: General (1000) Division: Cemetery Operations (540100)Department: Parks and Recreation 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 242,440$ 208,775$ 188,725$ 255,044$ 244,322$ 254,420$ Charges For Fees And Services Misc Charges For Svc 25,499 40,135 42,843 38,341 40,097 40,097 Miscellaneous Contrib & Donations - 400 200 - 200 200 Other Financial Sources Sale Of Assets 49,730 71,450 89,300 63,389 77,708 77,708 Total Revenues 317,669$ 320,760$ 321,068$ 356,774$ 362,327$ 372,425$ Expenditures: Personnel 248,835$ 248,139$ 253,032$ 279,257$ 285,119$ 293,673$ Services 56,205 57,904 54,106 63,614 62,605 63,857 Supplies 12,629 14,717 13,930 13,903 14,603 14,895 Total Expenditures 317,669$ 320,760$ 321,068$ 356,774$ 362,327$ 372,425$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 233 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 2016: o 64,111 cardholders o 1,369,069 circulation o 789,919 visits o 91,565 computer users o 39,882 attended children’s programs o 10,970 social media followers 234 Recent Accomplishments: • Issued a purchase order for a bookmobile to be delivered April, 2017. • Launched 1,000 Books Before Kindergarten, a national program designed to give children the tools they need to be successful readers. • Expanded Digital Johnson County, a cooperative agreement with Coralville and North Liberty to provide electronic resources. 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 programs that serve a diverse audience. • Help celebrate the 25th anniversary of the Friends Foundation. Staffing: FY2016 FY2017 FY2018 Total FTE’s 42.77 44.17 44.17 Staffing Level Change Summary: There are no staffing levels changes in the fiscal year 2018 budget. Service Level Change Summary: The Library will introduce a bookmobile in late spring, 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 2018 library levy property taxes are estimated to increase $31,571, or 3.54% from fiscal year 2017. The Library Materials budget increased by 1% in fiscal year 2018. Budgeted in the Capital Projects Fund in fiscal year 2018 is a project to reconfigure the computer lab and children’s room for $200,000. Of this amount, $100,000 will come from Library Gifts and Bequests. 235 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Children Registering for Summer Reading Programs FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Goal 2,280 2,178 3,160 3,298 3,011 3,400  Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Number of programs, displays, and reading lists specifically aimed at diverse audiences or relating to themes of social justice and racial equity. FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Goal FY 2018 Goal New Measure New Measure New Measure New Measure New Measure 16 24 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Community Engagement and Intergovernmental Relations & Foster Healthy Neighborhoods throughout the City Equitable Services & Access - Ensure equitable access to foundational community assets within and between neighborhoods and populations The Iowa City Public Library actively encourages discovery, learning, and greater participation in community life. Work with the ICCSD, preschools and summer programs to help children sign up for a library card and participate in summer reading programs. Advance Social Justice and Racial Equity The Iowa City Public Library contributes to the quality of life in Iowa City by offering opportunities to explore diverse ideas, to exercise imagination, and to express creativity. Provide programs, displays, and reading lists to diverse audiences on themes of social justice and racial equity. 236 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Community Members Visits to the Bookmobile Per Week FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Goal FY 2018 Goal New Measure New Measure New Measure New Measure New Measure 500 1,000  Foster Healthy Neighborhoods throughout the City Equitable Services & Access - Ensure equitable access to foundational community assets within and between neighborhoods and populations Introduce Bookmobile Service. Improve equitable access to library services. 237 City of Iowa City Activity: General Library (550100)Fund: General (1000) Division: Library Operations Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 3,179,390$ 3,214,383$ 3,307,949$ 3,651,254$ 3,739,623$ 3,892,716$ Property Taxes 798,731 826,291 837,043 891,551 923,122 923,122 Other City Taxes Gas/Electric Excise Tax 12,539 13,747 12,393 12,146 11,260 11,260 Mobile Home Tax 1,049 1,103 1,062 1,103 1,060 1,060 Use Of Money And Property Rents 122,484 80,757 43,475 24,000 24,000 24,000 Royalties & Commiss 2,647 2,315 2,469 2,500 2,440 2,440 Intergovernmental Property Tax Credits - 16,696 33,235 25,268 25,833 25,833 Local 28E Agreements 427,033 435,601 466,160 461,333 466,150 466,150 Charges For Fees And Services Library Charges 46 39 22 - - - Miscellaneous Library Fines & Fees 175,666 166,785 155,519 160,000 155,520 155,520 Misc Merchandise - 63 1,132 - 1,130 1,130 Other Misc Revenue 19,626 15,697 9,220 - 9,330 9,330 Other Financial Sources Sale Of Assets 255 1,043 2,173 - - - Transfer In-Bus Type Funds 55,000 55,000 - - - - Total Revenues & Transfer In 4,794,466$ 4,829,520$ 4,871,852$ 5,229,155$ 5,359,468$ 5,512,561$ Expenditures: Personnel 3,928,169$ 4,091,765$ 4,139,871$ 4,424,350$ 4,590,395$ 4,728,107$ Services 633,087 584,635 569,952 656,764 630,830 643,447 Supplies 178,888 143,250 148,126 142,041 138,243 141,008 Capital Outlay 54,322 9,870 13,903 6,000 - - Total Expenditures 4,794,466$ 4,829,520$ 4,871,852$ 5,229,155$ 5,359,468$ 5,512,561$ Personnel Services - FTE 2014 2015 2016 2017 2018 Custodian - Library 2.00 2.00 2.00 2.00 2.00 IT Support Specialist 1.00 1.00 1.00 1.00 1.00 Librarian II 6.00 6.00 6.00 6.00 6.00 Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00 Library Assistant I 5.50 5.50 5.63 5.63 5.63 Library Assistant II 1.00 1.00 1.00 1.00 1.00 Library Assistant III 5.23 5.23 5.36 6.36 6.36 Library Building Manager 1.00 1.00 1.00 1.00 1.00 Library Clerk 2.75 2.75 2.38 2.38 2.38 Library Coordinator 5.00 5.00 5.00 5.00 5.00 Library Director 1.00 1.00 1.00 1.00 1.00 Library Web Specialist 1.00 1.00 1.00 1.00 1.00 M.W. II - Library 1.00 1.00 1.00 1.00 1.00 M.W. I - Library 0.50 0.50 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 2.00 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 1.00 Total Personnel 42.38 42.38 42.27 43.27 43.27 Capital Outlay 2017 2018 RFID tags 6,000$ -$ Total Capital Outlay 6,000$ -$ Activity Summary 238 City of Iowa City Activity: Library Materials (550200)Fund: General (1000) Division: Library Operations Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 659,205$ 650,421$ 650,212$ 660,960$ 667,570$ 667,570$ Total Revenues 659,205$ 650,421$ 650,212$ 660,960$ 667,570$ 667,570$ Expenditures: Capital Outlay 659,205$ 650,421$ 650,212$ 660,960$ 667,570$ 667,570$ Total Expenditures 659,205$ 650,421$ 650,212$ 660,960$ 667,570$ 667,570$ Capital Outlay 2017 2018 Adult Library Materials 558,960$ 564,550$ Children's Library Materials 102,000 103,020 Total Capital Outlay 660,960$ 667,570$ Activity Summary 239 City of Iowa City Activity: Library Board Controlled Funds (550300)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 1,302$ 3,006$ 2,626$ 600$ 2,630$ 2,630$ Intergovernmental Operating Grants 90,067 84,126 81,847 89,743 81,850 81,850 Charges For Fees And Services Refuse Charges 574 77 256 100 260 260 Miscellaneous Misc Merchandise 1,798 2,956 2,670 2,000 2,670 2,670 Other Misc Revenue 22,304 20,139 19,368 20,139 19,370 19,370 Printed Materials 15,087 15,224 15,130 15,223 15,130 15,130 Other Financial Sources Sale Of Assets 673 - - - - - Total Revenues 131,805$ 125,528$ 121,897$ 127,805$ 121,910$ 121,910$ Expenditures: Personnel 32,756$ 22,689$ 28,533$ 28,512$ 30,393$ 31,305$ Services 53,747 48,505 25,568 42,482 18,619 18,991 Supplies 3,890 3,716 98,808 33,777 75,659 77,172 Capital Outlay 45,921 48,336 33,599 25,000 8,000 - Total Expenditures 136,314$ 123,246$ 186,508$ 129,771$ 132,671$ 127,468$ Personnel Services - FTE 2014 2015 2016 2017 2018 Library Assistant I - - - 0.50 0.50 Library Assistant III 0.50 0.50 0.50 - - Library Clerk 0.25 0.25 - - - Total Personnel 0.75 0.75 0.50 0.50 0.50 Capital Outlay 2017 2018 IT Hardware -$ 8,000$ Furniture & Office Equipment 25,000 - Total Capital Outlay 25,000$ 8,000$ Activity Summary 240 City of Iowa City Activity: Library Gifts and Bequests (550400)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 134,422$ 150,344$ 189,993$ 165,569$ 213,932$ 213,932$ Other Misc Revenue 1,625 2,372 4,235 2,000 4,230 4,230 Total Revenues 136,047$ 152,716$ 194,228$ 167,569$ 218,162$ 218,162$ Expenditures: Personnel -$ -$ -$ 43,548$ 53,087$ 54,680$ Services 21,288 13,203 32,237 24,287 15,926 16,245 Supplies 24,379 28,964 28,168 18,650 28,820 29,396 Capital Outlay 13,612 3,082 3,653 - - - Total Expenditures 59,279$ 45,249$ 64,058$ 86,485$ 97,833$ 100,321$ Personnel Services - FTE 2014 2015 2016 2017 2018 Library Assistant III - - - 0.40 0.40 Total Personnel - - - 0.40 0.40 Activity: Library Gifts - Materials (550500)Fund: Library Gifts (1001) Division: Library Operations Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 17,340$ 36,140$ 8,726$ 35,200$ 21,000$ 21,000$ Total Revenues 17,340$ 36,140$ 8,726$ 35,200$ 21,000$ 21,000$ Expenditures: Services -$ -$ 250$ -$ -$ -$ Capital Outlay 13,984 61,674 54,689 47,000 21,000 21,000 Total Expenditures 13,984$ 61,674$ 54,939$ 47,000$ 21,000$ 21,000$ Capital Outlay 2017 2018 Adult Library Materials 35,000$ 15,000$ Children's Library Materials 12,000 6,000 Total Capital Outlay 47,000$ 21,000$ Activity Summary Activity Summary 241 City of Iowa City Activity: Library Replacement Reserves (550800)Fund: Library Replacement Reserves (1006) Division: Library Operations Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Transfer In: Transfer In From General Fund 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ Total Transfer In 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ 62,422$ Expenditures: Supplies 15,816$ -$ 56,059$ -$ 28,000$ -$ Capital Outlay 88,337 21,004 15,337 - 20,000 - Total Expenditures 104,153$ 21,004$ 71,396$ -$ 48,000$ -$ Capital Outlay 2017 2018 Operating Equipment Replacement -$ 20,000$ Total Capital Outlay -$ 20,000$ Activity Summary 242 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 a 501(c)(3) non-profit organization governed by a Board of Directors. Board members are community volunteers dedicated to helping our Library provide the best materials, programs and services. The Board of Directors work with staff in the Library Development Office to plan and execute Library fundraising efforts. The Library Foundation division accounts for personnel costs associated with the Foundation’s development activities. City expenditures are fully reimbursed by the Friends Foundation. 2.0 FTEs are budgeted: Library Coordinator – Development, and a Senior Library Assistant. HIGHLIGHTS Recent Accomplishments: • Raised unrestricted gifts of $170,000, above budget by 26%. • Expanded Business Partners program by $6,600 and developed new Partner of the Month opportunity • Received in-kind gifts valued at $142,000 as incentives and prizes for special initiatives, including Summer Reading Programs • Increased income from sales at used bookstore to nearly $33,000, above budget by more than $7,000 • Increased attendance and contributions to support a new spring fundraising event • Developed and implemented a new five-year strategic plan Upcoming Challenges: • Successfully celebrate 25th anniversary of the Friends Foundation • Increase support in competitive environment • Introduce new planned giving programs Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The expenditures for this activity are offset by the revenues with no general funding utilized for this activity. 243 City of Iowa City Activity: Library Foundation Office (550600)Fund: Library Dvlp Off (Foundation) (1005) Division: Library Foundation Office (550600)Department: Library 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Other Misc Revenue 109,845$ 175,818$ 168,865$ 193,651$ 200,017$ 206,018$ Total Revenues 109,845$ 175,818$ 168,865$ 193,651$ 200,017$ 206,018$ Expenditures: Personnel 110,119$ 177,663$ 184,069$ 193,651$ 200,017$ 206,018$ Total Expenditures 110,119$ 177,663$ 184,069$ 193,651$ 200,017$ 206,018$ Personnel Services - FTE 2014 2015 2016 2017 2018 Library Coord - Development 1.00 1.00 1.00 1.00 1.00 Sr Library Assistant 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 Activity Summary 244 SENIOR CENTER OPERATIONS The Iowa City/Johnson County Senior Center (The Center) celebrated its 35th anniversary in 2016. Since opening in 1981, The Center has been true to its mission: to promote optimal aging by creating opportunities to support wellness, social connections, community engagement, and lifelong learning among adults over 50 years and other community members. Over the years, The Center’s programs and services have changed, but the goal has remained consistent; to remove negative stigmas associated with growing older, and to promote health, well-being, and independence. We want to help adults stay active, curious, and connected so that growing older is a positive experience The Center offers a variety of classes, activities, volunteer opportunities, and services. In addition to the fact that programs and services like theses meet the needs and interests 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 cannot turn anyone into a genius, overcome the devastating effects of Alzheimer’s, or make someone’s diabetes go away; but it can provide programs and services that will help a person challenge popular ageist stereotypes and make the most of their individual potential. 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. 245 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 • 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 f or homebound elderly and community members to see. They also are involved with creative endeavors and have a channel on you-tube to increase outreach. Gifts & Memorials (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 • At the end of fiscal year 2016 there were 1,618 members of The Center. 10% of members take advantage of the low-income scholarship program. Membership is not required to participate in many classes, services, and events offered at The Center. • Volunteer support is a critical component of The Centers successful operation. In fiscal year 2016, The Center benefited from the services of 592 community volunteers who donated a total of 25,500 hours of service to support Center operations. This is the equivalent of 12.25 FTEs. • Community service is a significant component of The Center’s operation. In fiscal year 2016 the Visiting Nurses Association hosted 660 visits at The Center and Elder Services, Inc. served 6,894 meals. The Center organized AARP tax aide services for 482 community members; the Senior Health Insurance Information Program (SHIIP) provided 819 consultations to answer Medicare questions, and 10 Welcome to Medicare programs attended by 231 people; Honoring Your Wishes, a community-wide advanced 246 care planning initiative held 101 facilitated conversations and 7 workshops; and finally, 80 people received free legal counseling. • After many months of planning and preparation in January of 2016 a newly formatted version of the Program Guide was released. Major changes in formatting and a change from a four to a three times a year publication have been very well received by members and participants. • The Center received a contribution of $34,877 from the Friends of The Center’s Senior Center Endowment in fiscal year 2016 to support operational expenses. • The fiscal year 2016 cost recovery remains at approximately 28%. As new fundraising practices fall into place and are implemented, this should begin to increase. • Insofar as programming is concerned, The Center’s classes, choruses, Senior Center Television, and Special events were close to self-sustaining in fiscal year 2016 with only a $2,139 deficit in revenue. As fundraising practices improve, the revenue and expenses for these accounts should balance out. • To reduce program expenses, avoid duplication of services, and offer the highest quality programs the Center partnered with 102 Community organizations in fiscal year 2016. • Obtained City Council Approval for a 0.5 FTE Development Specialist in the fiscal year 2016 budget process. • Worked closely with Friends of The Center throughout the year to reorganize the Board and its overall operation to create a more effective organization. This included everything from selecting donor software and website development to attempting to hire a Development Specialist. • In January of 2016, The Center began celebrating its 35th Anniversary with a series of successful community programs. One of the most popular celebrations was a concert at the Englert featuring the Family Folk Machine and Voices of Experience, The Centers intergenerational and adult choirs respectively. Singers age 4 to 86 sang classics like If I had a Hammer, Big Rock Candy Mountain, and Midnight Special. Nearly 350 community members attended. The University of Iowa Community Credit Union helped support this event. • In fiscal year 2016, The Center hosted a total of 121,672 visits (duplicated) to the facility. Approximately one hundred and twelve thousand (112,232—duplicated) of these visits were to Center sponsored programs and services. Recent Accomplishments: • In late spring of 2016 The Center was awarded a $9000 grant from the Iowa Arts Council to implement a program called: Wasn’t That a Time? A community recollection and songwriting project. The project involves local artists the Awful Purdies, The Center’s Family Folk Machine, and community members. It will culminate in a joint Family Folk Machine/Awful Purdies concert featuring some of the new songs at the Iowa Festival of the Arts in June of 2017. This project is also being supported by the University of Iowa Community Credit Union, and in-kind contributions. • A successful anniversary event, sponsored by Friends of The Center, was a visit by Ashton Applewhite, author of This Chair Rocks: A Manifesto Against Ageism. During her visit Applewhite led an intergenerational book discussion group, did a public presentation 247 at The Center, and a book reading at Prairie lights. Approximately 300 community members participated in her visit. • Following a marketing and fundraising plan as closely as possible numerous changes were made to promote awareness of and involvement in The Center. Postcards sent to new members, open houses, increased community programing, new member breakfasts, targeted advertising, and other changes resulted in many successful programs and a $25,000 increase in donations to Friends over the previous fiscal year. • On July 1, 2016 successfully implemented fee increases recommended by Committee A and subsequently approved by the Senior Center Commission and by the City Council. While the impact of these increases is difficult to measure at this time, participants were well prepared for the changes and the transition went smoothly. • With the help of participants, community members, and city employees, revised and developed The Center’s mission statement, vision, principles, values, and 5-year goals. The goals address 2017 -2022 and are intended to provide operational direction during that time period. The goals were developed in concert with City Council goals and will be reviewed and modified as needed throughout the five year period. • We entered a 9 month rental agreement for use of the Assembly Room on a weekly basis that will generate over $9,000 in revenue. Upcoming Challenges: • Continue to diversify The Center’s funding. • Successfully hire a Development Specialist. • Work with Friends to get the Board of Directors organized, operational, and staffed by the Development Specialist. Complete development of the website and launch it at a public celebration early in 2017. Establish corporate relationships and strengthen private ones. Create annual strategic plan and establish fundraising goals. • Effectively identify and train volunteers to SUCCESSFULLY engage them in fundraising. • Develop a sponsorship plan and secure corporate sponsors for the Program Guide. • Continue to expand knowledge base in fundraising area using local and national resources. • Motivate the Senior Center Commission to become more active advocates and fundraisers. • Secure national accreditation through the National Institute of Senior Centers, a unit of the National Council on Aging, in 2017. • Maintain the level and quality of programs and services currently offered. • Continue with re-vamping second floor classrooms. • Continue to 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. • If it proves to be impractical to modify the Assembly Room, lobby, and kitchen for rental purposes, pursue modest modifications to kitchen to create storage place, clear clutter, and create an area that could be used for programming (i.e. cooking or baking classes), and during larger events when food is served. 248 Staffing: FY2016 FY2017 FY2018 Total FTE’s 6.50 7.00 7.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: The New Horizons Band is no longer being managed by the City, and it is managing its own operations. Financial Highlights: The fiscal year 2018 budget for service expenditures in the Administration budget decreased by $28,130 or 11.74% primarily due to a decrease in estimated building repair and maintenance expenditures and due to a decrease in outside printing expenditures related to the 35th anniversary celebration. Capital outlay budgeted in fiscal year 2018 includes $6,000 for a treadmill replacement and $23,575 to remove wallpaper, repair walls, and paint walls and woodwork in the second floor classrooms. 249 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Each trimester* had a Minimum of 4 Unique Programs Offered in Each of the 7 Dimensions of Wellness FallWinter/SpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinter/SpringSummer Random Class Evaluations (done throughout the year) Overall Satisfation Rating > 95%New Measure 91%96%91% New Measure New Measure * A trimester, corresponds with the publication of the Senior Center Program Guide. The Fall Program Guide covers September through December; Winter/Spring, January through April; and Summer, May through August. Prior to 2016 the publications of the Senior Center Program Guide were based on quarters, the Fall Program Guide covered September through November; Winter, December through February; Spring, March through May; and Summer, June through August. Goal GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods Throughout the City To promote optimal aging by creating opportunities to support wellness, social connections, community engagement, and life- long engagement. Each trimester throughout the year, offer diverse program opportunities in seven dimensions of wellness: emotional; environmental; intellectual/cognitive; physical; professional/vocational; social; and spiritual. Goal FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 95% 250 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Number of Fitness Classes and Dance each trimester* (for members, community, and special needs)FallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinter/SpringSummerNA 41 40 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Foster Healthy Neighborhoods Throughout the City Enable adults to maintain healthy, active lifestyles by integrating physical activity into their daily routines. Support goal through programs and services offered. * A trimester, corresponds with the publication of the Senior Center Program Guide. The Fall Program Guide covers September through December; Winter/Spring, January through April; and Summer, May through August. Prior to 2016 the publications of the Senior Center Program Guide were based on quarters, the Fall Program Guide covered September through November; Winter, December through February; Spring, March through May; and Summer, June through August. Foster Healthy Neighborhoods Throughout the City Provide a broad range of arts and cultural resources and activities that encourage participation and creative self-expression. Support community engagement, creative self-expression, and social interaction through the arts FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure New Measure New Measure New Measure FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure 3 Support of Art Festival New Measure New Measure New Measure New Measure  New Measure 11 Center Art and Craft Classes and Performances New Measure New Measure New Measure New Measure 82 Center Art Exhibits New Measure New Measure New Measure Gallery Walk Participant New Measure New Measure New Measure 251 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Percent of Members using On-line Class Registration and/or Membership Renewals Percent of Members Senior Center Endowment’s Annual Contribution to the Operational Budget Annual Contribution Cost Recovery Percentage 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) FY 2016 FY 2016 FY 2016 1% 5% 28% $34,877 1.8% Advance Social Justice and Racial Equity To promote inclusion and divesity among participants. Maintain and expand opportunities to reach a diverse audience for on and off-site programs. To promote a positive image of aging and combat agism. FY 2012 FY 2013 FY 2014 FY 2015 New Measure New Measure New Measure Maintain a Solid Financial Foundation To enhance financial stability of the Center. Move toward electronic communication as a cost saving measure and for customer convenience. Collaborate with Friends of the Center to fund annual operational expenses through the Senior Center Charitable Giving Account. New Measure New Measure New Measure 120% New Measure New Measure 5%11% FY 2012 FY 2013 FY 2014 FY 2015 Percent of Participation Change in Percent (Goal of 1 - 2% increase)* FY 2016 12% 9% Goal FY 2012 FY 2013 FY 2014 FY 2015 Change in Percent $34,250 Change in Contribution 16.3%-2.3%31.6%12.7% FY 2012 FY 2013 FY 2014 FY 2015 27% $23,077 $30,380 New Measure New Measure 5%4% $23,632 -1% Goal 5% annual increase Goal $60,000 by FY 2020 * At least until levels reflect community demographics of the 50 + population 35% by FY 2019 25%25%29% 252 Each trimester** had a Minimum of 5 Successful Programs that Targeting At Risk and In Need Adults Over 50 FallWinter/SpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinter/SpringSummer Each trimester** had a Minimum of 1 Program/Presentation Focused on Issue Realted to Aging/Agism FallWinter/SpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinterSpringSummerFallWinter/SpringSummer FY 2016 FY 2016 10% Goal FY 2012 FY 2013 FY 2014 FY 2015 ** A trimester, corresponds with the publication of the Senior Center Program Guide. The Fall Program Guide covers September through December; Winter/Spring, January through April; and Summer, May through August. Prior to 2016 the publications of the Senior Center Program Guide were based on quarters, the Fall Program Guide covered September through November; Winter, December through February; Spring, March through May; and Summer, June through August. New Measure New Measure FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure New Measure New Measure New Measure Goal To be eligible for for the low-income scholarship program the person must meet one of the following: 1) Current participant in the Iowa City Utility Discount Program; 2) Recipient of Medicaid benefits; 3) Participant in the SNAP program; 4) Participant in the Iowa City Assisted housing program; 5) Recipient of Supplemental Security Income (SSI); or Participate in the Elderly or Social Security Disability income Credit Claim on Real Estate or State Rent Reimbursement. According to the Iowa State Univesity Extension and Outreach 2016 report, 4.7% of people in Johnson County over 65 live in poverty. However,the poverty rate for the county as a whole is much higher in the range of 13 - 14%. Goal FY 2012 FY 2013 FY 2014 FY 2015 9-11%New Measure New Measure New Measure 10% Percent of Members who participate in the low-income scholarship program 253 City of Iowa City Activity: Senior Center Administrations (570100)Fund: General (1000) Division: Senior Center Operations Department: Senior Center 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 598,506$ 616,579$ 577,447$ 696,908$ 638,798$ 633,089$ Use Of Money And Property Rents 2,135 2,312 2,107 2,465 13,970 13,970 Royalties & Commiss 264 287 235 264 230 230 Intergovernmental Local 28E Agreements 59,224 59,224 59,224 59,224 59,220 59,220 Charges For Fees And Services Culture & Recreation 57,926 54,229 48,586 69,000 69,000 69,000 Misc Charges For Svc 2,037 85 - - - - Parking Charges 20,390 21,640 29,730 25,200 32,000 32,000 Miscellaneous Contrib & Donations 41,911 48,032 45,489 60,000 60,000 60,000 Misc Merchandise 6,091 5,341 3,238 5,400 3,240 3,240 Other Misc Revenue 18,488 1,612 2,479 20,600 27,250 27,250 Other Financial Sources Sale Of Assets 191 - - - - - Total Revenues 807,163$ 809,341$ 768,535$ 939,061$ 903,708$ 897,999$ Expenditures: Personnel 526,825$ 550,984$ 543,357$ 605,323$ 638,291$ 657,440$ Services 218,241 202,920 193,726 239,621 211,491 215,721 Supplies 62,097 30,681 29,328 30,189 24,351 24,838 Capital Outlay - 24,756 2,124 63,928 29,575 - Total Expenditures 807,163$ 809,341$ 768,535$ 939,061$ 903,708$ 897,999$ Personnel Services - FTE 2014 2015 2016 2017 2018 Development Specialist - Sr Center - - - 0.50 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 7.00 7.00 Capital Outlay 2017 2018 Other Operating Equipment 48,928$ 6,000$ Building Improvements 15,000 23,575 Total Capital Outlay 63,928$ 29,575$ Activity Summary 254 City of Iowa City Activity: Senior Center Programs (570200)Fund: General (1000) Division: Senior Center Operations Department: Senior Center 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ 2,138$ 10,285$ 3,266$ 4,363$ Intergovernmental Other State Grants - - - 9,000 - - Charges For Fees And Services Culture & Recreation 8,588 10,057 8,800 9,775 7,750 7,750 Misc Charges For Svc 11,171 16,517 17,569 16,500 17,570 17,570 Miscellaneous Contrib & Donations - - 1,000 - - - Misc Merchandise 780 1,251 1,381 1,750 1,380 1,380 Other Misc Revenue - 2,753 4,140 10,750 16,250 16,250 Total Revenues 20,539$ 30,578$ 35,028$ 58,060$ 46,216$ 47,313$ Expenditures: Personnel -$ 2,261$ 16,091$ 16,736$ 17,313$ 17,832$ Services 1,672 6,874 7,009 19,674 12,741 12,996 Supplies 83 10,155 11,928 21,650 16,162 16,485 Total Expenditures 1,755$ 19,290$ 35,028$ 58,060$ 46,216$ 47,313$ Activity: Senior Center Programs (570200)Fund: Sr Center New Horizons Band (1004) Division: Senior Center Operations Department: Senior Center 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Charges For Fees And Services Culture & Recreation 9,010$ 4,043$ -$ -$ -$ -$ Miscellaneous Contrib & Donations 1,106 950 - - - - Misc Merchandise - 5 - - - - Total Revenues 10,116$ 4,998$ -$ -$ -$ -$ Expenditures: Personnel 5,813$ 2,691$ -$ -$ -$ -$ Services 7,126 2,080 316 - - - Supplies 3,267 1,411 36 - - - Total Expenditures 16,206$ 6,182$ 352$ -$ -$ -$ Activity Summary Activity Summary 255 City of Iowa City Activity: Senior Center Gifts and Memori (570400)Fund: Sr Center Gift Fund (1003) Division: Senior Center Operations Department: Senior Center 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 76$ 126$ 40$ -$ -$ -$ Total Revenues 76$ 126$ 40$ -$ -$ -$ Expenditures: Supplies -$ -$ 20,077$ -$ -$ -$ Capital Outlay - - - 13,237 - - Total Expenditures -$ -$ 20,077$ 13,237$ -$ -$ Capital Outlay 2017 2018 Building Improvements 13,237$ -$ Total Capital Outlay 13,237$ -$ Activity Summary 256 NEIGHBORHOOD & DEVELOPMENT SERVICES (NDS) ADMINISTRATION Administration Neighborhood and Development Services (NDS) Administration is responsible for oversight and support of the department’s five operating divisions, Administration, 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. Communication of the City’s sustainability efforts through electronic media (e- newsletter, Facebook and Twitter), and aligning along with tracking sustainability efforts with the STAR Sustainability Rating System are also projects that involve the Sustainability office. Energy Efficiency Revolving Fund The fund was created from the Energy Efficiency and Conservation Block Grant special revenue fund. The fund is used as an energy efficiency reimbursement program. The facilities that receive improvements through the fund repay the fund annually based on the savings from the energy efficiency improvements. HIGHLIGHTS • Iowa City received a 4-STAR (Sustainability Tools for Accessing & Rating Communities) Community Rating in March of 2016, the highest rating in the state. • Iowa City is the first community in Iowa to adopt Inclusionary Affordable Housing requirements. The Inclusionary Housing requirements were adopted for the Riverfront Front Crossings(RFC) area and require that developers of residential developments meet specific affordable housing provisions with every up-zoning to a RFC zoning classification. • The amendment of the TIF requirements to require the provision of affordable housing. 257 Recent Accomplishments: • Received a 4-STAR Community rating • Twenty two sustainability projects completed in collaboration with University of Iowa, • Held STAR workshop to create sustainability action plan Upcoming Challenges: • Will begin working with on 17 actions identified in STAR workshop • Will begin work on Climate Action Plan • Need to review solar and wind ordinance, as well as sensitive areas ordinance and consider revising or updating. Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.55 2.55 2.55 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: Starting in fiscal year 2018, the Economic Development division is moving to the City Manager’s Office. Financial Highlights: The Neighborhood & Development Administration service expenditures budget decreased by 76.94% or $142,809 in fiscal year 2018 primarily due to consulting services in the fiscal year 2017 budget of $80,000 for a bike/pedestrian master plan update and for $70,000 for a housing market analysis in the University impact zone. The Sustainability Services service expenditures decreased by 65.72% or $74,774 in fiscal year 2018 primarily due to consulting services of $80,000 in fiscal year 2017 for a carbon reduction study. The appropriation for a local food initiative contribution increased by $5,000 to $30,000. 258 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Greenhouse gas emissions CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Total tonnes CO2e 1,309,284 1,278,469 1,298,620 1,281,014 1,203,621  Estimated population*69,189 70,453 71,885 73,542 74,220 Tonnes CO2e per capita 19.0 18.2 18.1 17.4 16.2 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: External Communications FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Number of Subscribers of Sustainable News e-Subscriptions 0 0 0 0 228 Number of Public Outreach Events New Measure New Measure New Measure 10 12 Enhance Community Engagement and Intergovernmental Relations Increase awareness of sustainability within the community. External outreach within the community focusing on sustainability. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Promote Environmental Sustainability Greenhouse Gas Mitigation - Achieve greenhouse gas emissions reductions throughout the community Reduce community-wide greenhouse gas emissions. Monitor community-wide greenhouse gas emissions, which includes emissions used from energy in the following sectors: residential, commercial, industrial, transportation and waste. * Annual population estimates from the American Community Survey 259 City of Iowa City Activity: Neighborhood & Dvlp Admin (610100)Fund: General (1000) Division: Neighborhood & Dvlp Admin (610100)Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 314,954$ 247,130$ 224,148$ 348,297$ 255,473$ 263,452$ Intergovernmental State 28E Agreements - - - 35,000 - - Charges For Fees And Services Building & Devlpmt - 1,500 1,200 1,500 1,200 1,200 Miscellaneous Code Enforcement - 37,370 13,740 25,000 13,740 13,740 Other Misc Revenue 31,800 2,298 1,871 2,300 1,850 1,850 Printed Materials - 8 13 - - - Other Financial Sources Sale Of Assets - - 4 - - - Transfer In -Enterprise Activities - 26,010 26,270 26,795 27,197 27,741 Total Revenues & Transfer In 346,754$ 314,316$ 267,246$ 438,892$ 299,460$ 307,983$ Expenditures: Personnel 268,307$ 263,983$ 237,305$ 248,565$ 253,386$ 260,988$ Services 75,497 48,800 26,928 185,599 42,790 43,646 Supplies 2,950 1,533 3,013 4,728 3,284 3,350 Total Expenditures 346,754$ 314,316$ 267,246$ 438,892$ 299,460$ 307,983$ Personnel Services - FTE 2014 2015 2016 2017 2018 Administrative Secretary 0.55 0.55 0.55 0.55 0.55 Clerk/NDS 0.50 0.50 - - - Engineering Technician *0.50 0.50 - - - NDS Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.55 2.55 1.55 1.55 1.55 * Position eliminated on 12-31-15 Activity Summary 260 City of Iowa City Activity: Sustainability Services (610150)Fund: General (1000) Division: Neighborhood & Dvlp Admin Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ 137,835$ 124,779$ 217,343$ 147,313$ 151,336$ Miscellaneous Other Misc Revenue 33,200 1,864 11 - - - Total Revenues 33,200$ 139,699$ 124,790$ 217,343$ 147,313$ 151,336$ Expenditures: Personnel 3,005$ 88,745$ 89,618$ 101,574$ 107,695$ 110,926$ Services 378 49,869 35,053 113,769 38,995 39,775 Supplies 32 1,085 119 2,000 623 635 Total Expenditures 3,415$ 139,699$ 124,790$ 217,343$ 147,313$ 151,336$ Personnel Services - FTE 2014 2015 2016 2017 2018 Sustainability Coordinator - - 1.00 1.00 1.00 Total Personnel - - 1.00 1.00 1.00 Activity: Sustainability Services (610150)Fund: Energy Efficiency (1012) Division: Neighborhood & Dvlp Admin Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: Miscellaneous Other Misc Revenue -$ 50,961$ 43,441$ 84,731$ 43,440$ 43,440$ Transfers In - Misc - 50,092 - - - - Total Revenues & Transfer In -$ 101,053$ 43,441$ 84,731$ 43,440$ 43,440$ Expenditures: Capital Outlay -$ -$ -$ 123,500$ -$ -$ Total Expenditures -$ -$ -$ 123,500$ -$ -$ Capital Outlay 2017 2018 Energy Efficiency Improvements 123,500$ -$ Total Capital Outlay 123,500$ -$ Activity Summary Activity Summary 261 City of Iowa City Activity: Housing and Inspection Admin (470100)Fund: General (1000) Division: Neighborhood & Dvlp Admin Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy 222,988$ -$ -$ -$ -$ -$ Charges For Fees And Services Building & Devlpmt 1,300 - - - - - Miscellaneous Code Enforcement 13,983 - - - - - Other Misc Revenue 9 - - - - - Printed Materials 27 - - - - - Transfer In -Enterprise Activities 25,575 - - - - - Total Revenues & Transfer In 263,882$ -$ -$ -$ -$ -$ Expenditures: Personnel 240,899$ -$ -$ -$ -$ -$ Services 22,983 - - - - - Total Expenditures 263,882$ -$ -$ -$ -$ -$ Personnel Services - FTE 2014 2015 2016 2017 2018 Code Enforcement Asst. 1.00 1.00 - - - H.I.S. Director 1.00 1.00 - - - Total Personnel 2.00 2.00 - - - Activity: Housing Authority Administration (490100)Fund: General (1000) Division: Housing Authority Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Royalties & Commissions 4,022$ 4,307$ 3,992$ -$ -$ -$ Total Revenues 4,022$ 4,307$ 3,992$ -$ -$ -$ Activity Summary Activity Summary 262 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. 263 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 Community Development staff coordinates with the United Way of Johnson County and the Housing and Community Development Commission in providing funds for human service agencies. The City Council makes annual allocations to the area’s human service agencies as part of the Aid to Agencies budget process. 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 $20,000 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. HIGHLIGHTS • Maintained a two-year inspection cycle for all rental properties • A net gain of 30 new rental permits adding 337 units to the rental permit roles 264 • Fifty-nine properties have been acquired since 2011 for the UniverCity Neighborhood Partnership Program. Fifty-five of these have been completed and sold as owner occupied properties. There is one accepted offer and closing date pending. Three homes are underway or are complete but not yet sold. The City has entered purchase agreements for two additional homes and plans to acquire one more in fiscal year 2017. • The Program for Improving Neig hborhoods (PIN) funded several neighborhood initiatives, including Grant Wood/Wetherby neighborhood’s providing extra police back fill funding in order to enable other officers, interested in community outreach, to work in their neighborhood. They also received funding to kick off the South District logo design by providing window clings and stickers to neighbors as well as area businesses. Longfellow was approved to replace an existing, deteriorated split rail fence at the Longfellow Trail and several neighborhoods will be able to send out one newsletter in fiscal year 2017 to introduce their association to new neighbors and encourage that they subscribe to social media options such as Nextdoor or Facebook for ongoing information throughout the year. Several neighborhoods also received funding to create durable signage promoting their Nextdoor or Facebook pages. Various neighborhoods were able to host a Eulenspiegel puppet performance in their neighborhood parks this past summer as a result of a PIN grant. And Lucas Farms will be able to create and install several historic markers throughout the neighborhood highlighting key historic points of interest. • 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 fiscal year 2016, there were seven art projects funded through the matching fund program for almost $8,000. Maximum funding available is $2,000 per project. Requests ranged from $300 – $2,000. Project and individuals/organizations that received matching funds are: • Community Book Making Project – Yesha Tsomo • Space Jam – Breanne Trammell • The Iowa Disability Creative Works Gallery – Tom Walz • Open Washington Ribbon Project – Iowa City Downtown District • Mind Travelers’ Aquarium – Sayuri Sasaki Hemann • The Center for Afrofuturistic Studies: 2016 “Beyond Realism” speaker series. 25. • Project Playground: Peardeck. • The Poetry in Public Program, in its 12th year, showcased 55 poems written by Johnson County adults and students. 265 Recent Accomplishments: • 98.6% of rental cases brought into voluntary compliance. • Five homes removed along the Iowa River and Ralston Creek floodplains with a HMGP grant. Received approval for two additional homes, on Normandy and on Ralston Creek. • Created new partnerships to offer a series of workshops to over 50 participants interested in starting their own business. • Created the Housing Exterior Loan Program (HELP) to facilitate façade improvements to residential properties near the downtown and University. Six agreements entered with property owners for an investment of over $100,000. • Approved funding for three small business loans to income qualified entrepreneurs; two were minority or woman owned. 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. • Continue to promote the availability of affordable housing and assist local businesses despite decreasing CDBG and HOME funding. • Transition neighborhood associations to utilizing social media to replace neighborhood newsletters. • Staff capacity to successfully administer all existing programs in addition to the 15 Action Steps for Affordable Housing and other strategic plan priorities. Staffing: FY2016 FY2017 FY2018 Total FTE’s 8.30 11.78 11.78 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. 266 Service Level Change Summary: The number of UniverCity program homes was decreased from five in fiscal year 2017 to three in fiscal year 2018. Financial Highlights: The UniverCity homes lowered the fiscal year 2018 capital outlay expenditures by $134,670 and lowered the other financing use expenditures by $50,000. Fiscal year 2018 capital outlay expenditures for the HELP program were also reduced by $50,000 from last year. 267 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 3,890 4,003 4,190 4,317 4,402 16,979 17,171 17,828 18,010 18,170 1,354 1,864 1,755 1,650 1,808 Percent Citizen Complaints/Inquires are Resolved within 14 days FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure New Measure 87%84%86% Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Rental Properties Converted to Single Family Homes (UniverCity) FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 16 9 8 6 9  Owner-Occupied Homes Rehabilitated (GRIP) FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 13 13 14 8 3  Housing Exterior Loan Program (HELP) - New Program, FY2017 will start reporting beneficiaries FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 NA NA NA NA NA  GOALS, OBJECTIVES, and PERFORMANCE MEASURES Rental Permits Rental Units Housing, Zoning & Nuisance Foster Healthy Neighborhoods throughout the City Effectively resolve complaints to protect the health, safety, and livability of Iowa City’s neighborhoods. Expand proactive neighborhood code enforcement efforts. Foster Healthy Neighborhoods throughout the City Housing Affordability - Construct, preserve, and maintain an adequate and diverse supply of location-efficient and affordable housing options for all residents Invest in the City’s private residential building stock. Stabilize neighborhoods through UniverCity and GRIP reinvestment programs. 268 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure New Measure New Measure 19 16 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: PIN Grant Projects funded FY 2012 FY 2013 FY 2014 FY 2015 FY2016 FY17 Estimate 10 10 10 10 6 7 Foster Healthy Neighborhoods throughout the City 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. *Funding for neighborhood newsletters discontinued in FY2015. An allocation of $3,962 was approved to be funded through the Program for Improving Neighborhoods allowing 5 interested neighborhoods to create, print and mail one newsletter to residents in FY2017. Number of neighborhoods with active leadership and established community link.* Foster Healthy Neighborhoods throughout the City 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. 269 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Neighborhood Meetings Coordinated to Address Above Objective FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate 24 26 22 8*8 8 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Neighborhood Council Meetings FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate 3 4 11 8 6 6 *Elimination of newsletters severely limits the options available for meeting notifications within neighborhoods. Numbers included in FY2015 and FY2016 reflect specific City projects including park and street improvements for which meeting notice mailing funds are still available. Foster Healthy Neighborhoods throughout the City Facilitate Communication & Cooperation between the City and the neighborhood associations. Coordinate communication between neighborhood associations through meetings and activities of the Neighborhood Council. Foster Healthy Neighborhoods throughout the City 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. 270 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Good Neighborhood Meetings (dependent upon development activity) FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate New Measure New Measure 11 8 12 8 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Public Art Installations FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate New Measure 1 3 3 6 6 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. Foster Healthy Neighborhoods throughout the City 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. Foster Healthy Neighborhoods throughout the City & Encourage a Vibrant and Walkable Urban Core To enhance the appearance of the City through the selection and integration of art in the public environment. 271 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Aid to Agencies FY 2012 FY 2013 FY 2014 FY 2015 FY 2016*FY 2017 Estimate Funds Spent $422,950 $391,829 $378,700 $397,510 $378,700 $378,700 Agencies Assisted 19 16 19 18 13 14 * Less agencies funded as changed minimum allocation to $15,000 (previously $5,000) to provide a larger impact to a priority need. Foster Healthy Neighborhoods throughout the City & Enhance Community Engagement and Intergovernmental Relations Allocate grant and City funds to serve the needs of low-to- moderate income (LMI) residents in the following areas: housing, homelessness, and community development (various services for at-risk and LMI persons). Create/enhance suitable living environments, provide decent housing and create economic development opportunities. 272 City of Iowa City Activity: Community Development (610200)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues & Transfer In: General Revenues Subsidy -$ 658,214$ 479,674$ 727,379$ 534,244$ 544,478$ Use Of Money And Property Interest Revenues 32,143 36,466 36,252 36,146 31,657 31,657 Intergovernmental Other State Grants 56,967 - - - - - Miscellaneous Contrib & Donations 82,175 53,000 (59,000) - - - Other Misc Revenue 7,413 950 4,147 30,435 53,990 53,990 Printed Materials - 10 - - Other Financial Sources Loans 2,871,767 1,347,062 588,505 1,013,906 1,008,700 1,008,700 Sale Of Assets 1,469,552 1,219,389 1,835,826 900,000 850,000 850,000 Bond Proceeds 1,000,000 - - - - - Transfers In - Misc 170,465 20,000 - - - - Total Revenues & Transfer In 5,690,482$ 3,335,091$ 2,885,404$ 2,707,866$ 2,478,591$ 2,488,825$ Expenditures: Personnel 169,169$ 172,688$ 190,607$ 179,849$ 166,263$ 171,251$ Services 335,291 349,813 256,050 243,087 261,963 267,202 Supplies 686 13,007 11,630 260 365 372 Capital Outlay 3,272,182 1,645,083 584,617 1,384,670 1,200,000 1,200,000 Other Financial Uses 1,408,000 1,154,500 1,842,500 900,000 850,000 850,000 Total Expenditures 5,185,328$ 3,335,091$ 2,885,404$ 2,707,866$ 2,478,591$ 2,488,825$ Personnel Services - FTE 2014 2015 2016 2017 2018 Associate Planner 0.35 0.35 0.35 1.00 1.00 Building Inspector - - 0.60 1.00 1.00 Community Development Coord 0.30 0.30 - - - Housing Rehab Specialist 1.00 1.00 - - - Code Enforcement Specialist - - 0.50 1.00 1.00 Program Asst - Comm Devel 0.10 0.10 0.10 0.63 0.63 Total Personnel 1.75 1.75 1.55 3.63 3.63 Capital Outlay 2017 2018 House Acquisitions for UniverCity 900,000$ 850,000$ Rehab Costs of UniverCity Houses 334,670 250,000 Rehab Costs for the HELP Program 150,000 100,000 Total Capital Outlay 1,384,670$ 1,200,000$ Activity Summary 273 City of Iowa City Activity: Neighborhood Services (610710/610720)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 132,253$ 128,849$ 176,318$ 164,068$ 284,873$ 282,338$ Use Of Money And Property Rents - 11,188 6,877 - - - Miscellaneous Misc Merchandise - 192 85 - - - Printed Materials 258 150 204 150 200 200 Total Revenues 132,511$ 140,379$ 183,484$ 164,218$ 285,073$ 282,538$ Expenditures: Personnel 103,461$ 107,576$ 151,135$ 117,277$ 226,371$ 233,162$ Services 19,918 12,546 21,404 29,925 31,067 31,688 Supplies 4,132 7,182 1,280 2,016 2,635 2,688 Capital Outlay 5,000 13,075 9,665 15,000 25,000 15,000 Total Expenditures 132,511$ 140,379$ 183,484$ 164,218$ 285,073$ 282,538$ Personnel Services - FTE 2014 2015 2016 2017 2018 Neighborhood Services Coordinator - - 0.30 0.70 0.70 Associate Planner 1.00 1.00 0.75 1.00 1.00 Administrative Secretary - - - 0.25 0.25 Total Personnel 1.00 1.00 1.05 1.95 1.95 Capital Outlay 2017 2018 Maint. of the Public Art Pieces 15,000$ 25,000$ Total Capital Outlay 15,000$ 25,000$ Activity Summary 274 City of Iowa City Activity: Housing Inspections (610730)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Licenses And Permits Misc Permits & Lic 2,080$ 1,600$ -$ 1,600$ 1,600$ 1,600$ Const Per & Ins Fees 533,947 655,855 574,753 660,000 680,000 680,000 Charges For Fees And Services Building & Devlpmt - - - 14,000 14,000 14,000 Miscellaneous Other Misc Revenue - 142 2,571 - - - Printed Materials - 60 90 - - - Total Revenues 536,027$ 657,657$ 577,414$ 675,600$ 695,600$ 695,600$ Expenditures: Personnel 442,939$ 445,196$ 507,909$ 563,039$ 591,370$ 609,111$ Services 50,876 46,080 40,455 73,555 70,104 71,506 Supplies 2,202 2,500 2,898 2,409 2,540 2,591 Total Expenditures 496,017$ 493,776$ 551,262$ 639,003$ 664,014$ 683,208$ Personnel Services - FTE 2014 2015 2016 2017 2018 Building Inspector 3.00 3.00 3.00 3.40 3.40 Housing Assistant 0.75 0.75 0.75 1.00 1.00 Housing Inspector Asst 0.50 0.50 0.50 0.50 0.50 Neighborhood Services Coordinator - - 0.30 0.30 0.30 Sr Housing Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.25 5.25 5.55 6.20 6.20 Activity Summary 275 City of Iowa City Activity: Human Services (610820)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 264,333$ 319,722$ 296,319$ 350,000$ 300,000$ 300,000$ Total Revenues 264,333$ 319,722$ 296,319$ 350,000$ 300,000$ 300,000$ Expenditures: Personnel 14,143$ 13,821$ 3,301$ -$ -$ -$ Services 250,190 305,901 293,018 350,000 300,000 300,000 Total Expenditures 264,333$ 319,722$ 296,319$ 350,000$ 300,000$ 300,000$ Personnel Services - FTE 2014 2015 2016 2017 2018 Associate Planner 0.15 0.15 0.15 - - Total Personnel 0.15 0.15 0.15 - - Activity: Donation Stations (610830)Fund: General (1000) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Miscellaneous Contrib & Donations 278$ 36$ 356$ -$ -$ -$ Total Revenues 278$ 36$ 356$ -$ -$ -$ Expenditures: Services 1,113$ 315$ -$ -$ -$ -$ Total Expenditures 1,113$ 315$ -$ -$ -$ -$ Activity Summary Activity Summary 276 DEVELOPMENT SERVICES The Development Services Division is responsible for facilitating the development process from Comprehensive Planning to Annexation, Zoning and Subdivision, to Site Plan, Building Permit, Building Inspections, to Final Certificate of Occupancy. The Division is also responsible for zoning-code-related nuisance inspections and enforcement; local administration of state and federal regulations such as floodplain management regulations; administration of the Sign Code, minor modification applications, temporary use permits, and other local permits; research, recommendations, and developing code amendments to address City Council and/or City Manager’s Office directives such as the Affordable Housing Action Plan, the STAR program, the Equity Toolkit, etc. The Division also interacts regularly with other local organizations such as the Iowa City Downtown District, the Iowa City Homebuilders Association, the Iowa City Area Association of Realtors, Friends of Historic Preservation, etc. Building Inspection The Building Inspection Division is responsible for facilitating the Site Plan review process, Building Permit review, Building Inspections and Final Certificates of Occupancy. Building Inspection Services is also responsible f or enforcement of codes and ordinances regulating the protection of the public health, safety and general welf are as it relates to the built environment and maintenance of existing structures. Review and issuance of all permits for new construction, additions, alterations, repairs and signs is a key function. The Building I nspections Services Office enforces the following construction codes: • 2015 International Building / Residential Code (adopted with local amendments) • Mechanical Code (current state adopted code) • Plumbing Code (current state adopted code) • 2015 International Fire Code (adopted with local amendments) • National Electrical Code (current state adopted code) • International Energy Conservation Code (current state adopted code) • Accessibility Code (current federal and state adopted code; local amendments for visitability / adaptability) In addition to the above codes, the Building Inspection Services Office enforces the Zoning, Sign, Nuisance, Noise, Site Plan design regulations, 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 277 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 construction. • The Planning and Zoning Commission is charged with holding public discussions and providing recommendations to City Council on development-related applications including Comprehensive Plan updates, annexations and requests for rezonings, subdivisions and code amendments. • 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 primary duty of the Historic Preservation Commission is to review proposed building projects in historic and conservation 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, and writes reports, including recommendations to boards and commissions. A growing duty of Development Services staff is reviewing design review applications for areas requiring design review such as the Riverfront Crossings and Towncrest Districts HIGHLIGHTS • As of August 1, 2016 the Building Inspections Division had processed building permits totaling $202,922,137 in permit value, well above the 10-year average of $127,720,222. This speaks both the volume of permits in 2016 as well as the higher-than-average value of construction. • Continued implementation of the Downtown and Riverfront Crossings Master Plan including preparation of a plan for the Riverfront Crossings Park and drafting the RFP to hire a consultant team to prepare final design for the park, and working with a consultant team to prepare streetscape design for South Riverside Drive. Facilitated the rezoning and/or development review process for several Riverfront Crossings projects including: o The Rise (Court St / Linn St) – 15-story mixed-use project with residential, hotel and commercial uses o Hilton Garden Inn (Clinton St) – 12-story hotel o Kum & Go (Riverside Dr / Benton St) – Gas station and convenience store o Bruegger’s Bagels (Riverside Dr / Benton St) – New restaurant and drive-through 278 o Sabin Townhomes and City Parking Facility (Harrison St / Dubuque St) – 600-space parking facility with 28 residential units o 316 Madison – 7-story mixed-use building o 602 S. Dubuque St – 4-story residential building o Rezoning of property along Ralston Creek to Riverfront Crossings – West side of Gilbert St, north of Highway 6 • Facilitated the rezoning and/or development review and inspections process for other large projects including: o The Chauncey (College St / Gilbert St) – 15-story mixed-use building o 416 Iowa Ave – 5-story mixed-use building o 1030 William St (affordable senior housing) – 36 affordable and 4 market rate units o Rose Oaks Redevelopment – Redevelopment project (fka Lakeside Apartments) o Cole Community Mobile Home Park - 38 new pads north of McCollister Blvd o Redevelopment of Gilbert St / Highway 6 - Natural Grocers and Carlos O’Kelly’s o Pine Grove, intersection of Lower West Branch Rd / Scott Blvd -10 single family lots, 8 townhouses, 36-unit multi-family building o Rezoning of north City Hall parking lot to CB-5 for a mixed use project – Concept plan includes residential, parking structure, Fire Department, and office uses o Old Towne Village Medical Clinic – New medical clinic o Old Towne Village Dental Office – New dental office and spec. commercial space o Cardinal Pointe West (Camp Cardinal Blvd / Kennedy Parkway) – 31 single family lots o New Hawkeye Court multi-family housing – Redevelopment of Hawkeye Court o Landmark designation and special exception for fraternity at 716 N Dubuque St • In conjunction with the Downtown District, participated in a consultant-led review of Downtown District façade and signage design standards, resulting in the Iowa City Downtown District Storefront and Signage Guidelines document. • Facilitated Comprehensive Plan amendment to include the Orchard District in the Downtown and Riverfront Crossings Master Plan. • Worked with several City Departments to facilitate the move of the historic Houser-Metzger house to the College Green Historic District. • Annexation, zoning and development of Churchill Meadows Parts 1-3, which includes single family, duplex, and multi-family lots on the south side of Herbert Hoover Highway. • 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. Drafted and adopted the Riverfront Crossings Inclusionary Housing Ordinance. 279 Recent Accomplishments: • Development Services staff participated on many levels in the STAR (Sustainability Tools for Assessing and Rating Communities) program effort, resulting in Iowa City achieving 4 stars (highest score in Iowa). Development Services staff will continue to facilitate STAR-related projects. • Development Services Staff participated on several levels with developing the Affordable Housing Action Plan, and will continue to facilitate affordable housing- related initiatives (primarily code amendments) recommended in the action plan. • Adopted the South District Plan. The South District Plan is the product of year- long planning process with numerous public meetings and planning workshops, public hearings, and research. • Finalized the new Form Based Code for the ‘Eastside Mixed Use District’ (EMU), a form based code for properties east of Van Buren St and north of Burlington St. • Developed a series of amendments to the Sign Code to facilitate recommended signage in the Iowa City Downtown District Storefront and Signage Guidelines, and to ensure sign regulations are ‘content neutral,’ based on a recent Supreme Court decision regarding sign regulations. • Drafted and facilitated code amendments to facilitate the FUSE project. • Drafted code amendments related to allowing and defining Rooftop Service Areas. • Worked with the Parks and Recreation Dept. and Friends of Historic Preservation to secure a Certified Local Government (CLG) grant to restore the City Park cabins. Upcoming Challenges: • The principal challenge is staff time and resources. Significant time in research and code development will need to be devoted to initiatives such as the Affordable Housing Action Plan, the STAR program, increasing use of Form Based Codes, etc. These initiatives, while maintaining levels of service for the primary duties of reviewing and preparing reports on development applications, zoning and building enforcement, addressing public concerns and complaints, reviewing historic preservation applications, the design review process, and reviewing and inspecting projects through the building permit process will be a challenge. • Continue to implement the Riverfront Crossings Plan through review of development projects, administering rezoning applications, and CIP projects. • Staying current on International Building Code amendments, local zoning code amendments, and changes in federal legislation which affect local codes and ordinances. • Update of technology to increase efficiency and enhance customer service, such as Increase electronic submittals of plan documents for subdivision and rezoning applications. • Continuing to review administer historic preservation-related building projects, and support the evaluation of new historic landmarks. • Training and education for the upcoming 2017 National Electrical Code. • Adopt, implement and train staff on the 2015 International Energy Conservation Code in coordination with the State of Iowa 280 Staffing: FY2016 FY2017 FY2018 Total FTE’s 10.80 10.80 11.30 Staffing Level Change Summary: In Urban Planning, the Historic Preservation Planner is being reclassified from an hourly employee, up to 20 hours per week, to a permanent half time (.50 FTE) position. Service Level Change Summary: A historic property grant program to provide grants and/or low interest loans to owners of historic properties to support exterior structural improvements such as porch rehabilitation, removal of synthetic siding, additions, etc. (maintenance projects would not be eligible) has been added for fiscal year 2018. It is anticipated we would offer grants for up to 50% of project costs (maximum $5,000) for eligible projects for owner-occupied historic properties, and would offer loans for rental historic properties. Program details would be determined with the Historic Preservation Commission. This program would support strategic plan goals of encouraging a walkable and vibrant urban core, and fostering healthy neighborhoods. Financial Highlights: In the Building Inspection activity, Construction Permit & Inspection fees are budgeted to increase by 21.30% or $158,725 in fiscal year 2018 due to the anticipated level of construction activity. The Building Inspection service expenditures are budgeted to decrease by 32.94% or $76,636 primarily due to estimated legal services in fiscal year 2017 of $90,000 for the Lusk property lawsuits. The Urban Planning activity fiscal year 2018 service expenditures budget includes $150,000 for consulting related to form base code creation and $10,000 to digitize historical property records and place them online. The fiscal year 2017 revised budget includes $175,000 for the form base code development and parking study and $22,000 for historic properties inventory. The Urban Planning activity fiscal year 2018 service expenditure budget also includes $40,000 for a historical property grant program. 281 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 80 143 171 176 137 750 758 842 780 726 Total Value of Construction (in millions) 10 Year CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 $125.1 $81.7 $169.2 $184.9 $152.6 $138.3 -14.9%107.1%9.3%-17.5%-9.4% Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 New Measure New Measure New Measure New Measure 64.9  New Measure New Measure New Measure New Measure 228.9  New Measure New Measure New Measure New Measure 838.4  New Measure New Measure New Measure New Measure 145.8  New Single Family Dwellings Total Building Permits GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Fiancial Foundation Efficiently process construction permits to encourage economic development. Review building permit and site plan applications to protect the health and safety of citizens while facilitating economic development opportunities. Promote Enviromental Sustainability Industrial Sector Resource Efficiency - Minimize resource use and demand in the industrial sector as a means to mitigate greenhouse gas emissions and conserve water Resource Efficient Buildings - Improve the energy and water efficiency of the community’s residential, commercial, and institutional building stock Demonstrate incremental progress towards achieving an 80% reduction by 2050 n th energy use intensity of the community's building stock. TOTAL (kBTU)/ Square Foot Residential Commercial Industrial Total 282 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 0 1 3 2 1 13 29 19 29 14 5 7 11 9 6 0 0 0 14 18 13 11 11 3 4 0 6 2 2 4 3 2 0 4 7 1 2 3 2 4 35 58 49 65 58 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 15 13 11 16 10 0 2 2 0 0 1 1 1 1 0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure New Measure New Measure 19.8 18.6 New Measure New Measure New Measure 125.5 119 New Measure New Measure New Measure 85.9 7.98 New Measure New Measure New Measure 35.1 2.48 New Measure New Measure New Measure 85.9 0.98 New Measure New Measure New Measure 150 335 New Measure New Measure New Measure 19 12 Acres Zoned Commercial / Office Residential Lots Final Platted / Created Commercial Lots Final Platted / Created Development Activity Metrics Acres Annexed Acres Zoned Residential Acres Zoned Commercial Acres Zoned Mixed-Use / RF Crossings Planning & Zoning Commission Board of Adjustment Special Exceptions Appeals Variances 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. Foster Healthy Neighborhoods throughout the City Annexations Rezonings Preliminary Plats Final Plats Code Amendments Comprehensive Plan Amendments Right-of-way Vacations County Zoning Items Total 283 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 New Measure New Measure New Measure 20 21 New Measure New Measure New Measure 8 8 New Measure New Measure New Measure 11 12 New Measure New Measure New Measure 13 5 New Measure New Measure New Measure 9 10 New Measure New Measure New Measure 12 14 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 80 93 108 83 86 2 1 2 1 1 0 39 265 0 0 New Measure New Measure New Measure New Measure 24Properties rehabed, restored, or converted through adaptive reuse Additional Landmarks Additional properties in historic/conservation districts Board of Adjustment Historic Preservation Comp. Plan-related Good Neighbor Other public meetings Public Meetings Staffed Planning and Zoning Historic Preservation Commission Project Reviews 284 City of Iowa City Activity: Building Inspection (610610/610630)Fund: General (1000) Division: Development Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ -$ 39,486$ -$ -$ Licenses And Permits General Use Permits 9,161 11,872 8,868 11,872 8,870 8,870 Food & Liq Licenses 525 245 270 250 270 270 Professional License 2,785 2,660 2,505 2,660 2,510 2,510 Misc Permits & Lic 2,500 4,270 3,145 3,000 2,390 2,390 Const Per & Ins Fees 847,425 806,404 1,470,135 743,225 901,500 901,500 Use Of Money And Property Interest Revenues 631 396 5 - - - Intergovernmental Local 28E Agreements 140 - - - - - Charges For Fees And Services Building & Devlpmt 348,393 342,303 534,760 297,500 323,400 323,400 Miscellaneous Other Misc Revenue 400 - - - - - Printed Materials 85 - - - - - Other Financial Sources Loans 9,428 32,413 2,193 - - - Sale Of Assets - - 68,482 - - - Total Revenues 1,221,473$ 1,200,563$ 2,090,363$ 1,097,993$ 1,238,940$ 1,238,940$ Expenditures: Personnel 582,081$ 702,645$ 706,441$ 744,417$ 750,668$ 773,188$ Services 154,201 135,471 150,639 232,627 155,991 159,111 Supplies 25,338 3,540 25,340 5,949 5,229 5,334 Capital Outlay - - 60,000 115,000 - - Total Expenditures 761,620$ 841,656$ 942,420$ 1,097,993$ 911,888$ 937,632$ Personnel Services - FTE 2014 2015 2016 2017 2018 Building Inspector 4.00 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 Development Services Coordinator - - 0.50 0.50 0.50 Code Enforcement Specialist - - 0.50 0.50 0.50 Sr Building Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 6.30 6.30 7.30 7.30 7.30 Capital Outlay 2017 2018 Condemned Properties 115,000$ -$ Total Capital Outlay 115,000$ -$ Activity Summary 285 City of Iowa City Activity: Urban Planning (610620)Fund: General (1000) Division: Development Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 294,074$ 403,570$ 425,039$ 650,521$ 681,137$ 700,204$ Charges For Fees And Services Building & Devlpmt 37,550 37,750 31,795 37,750 31,800 31,800 Miscellaneous Other Misc Revenue - - 48 - - - Printed Materials 303 220 61 - - - Total Revenues 331,927$ 441,540$ 456,943$ 688,271$ 712,937$ 732,004$ Expenditures: Personnel 271,137$ 401,064$ 428,853$ 457,056$ 480,831$ 495,256$ Services 58,261 39,176 26,584 230,291 230,337 234,944 Supplies 2,529 1,300 1,506 924 1,769 1,804 Total Expenditures 331,927$ 441,540$ 456,943$ 688,271$ 712,937$ 732,004$ Personnel Services - FTE 2014 2015 2016 2017 2018 Associate Planner 1.50 1.50 1.50 1.50 1.50 Development Services Coordinator - - 0.50 0.50 0.50 Historic Preservation Planner - - - - 0.50 Code Enforcement Specialist - - 0.50 0.50 0.50 Senior Planner 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.50 2.50 3.50 3.50 4.00 Activity Summary 286 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 proposed in the Capital Project Funds to construct Phase 1 of the Public Works Complex. • Over the past three years, the management staff has completely turned over. Recent Accomplishments: Upcoming Challenges: • Completed Wastewater Plant project. • Construction commenced on the Gateway Project. • Management team has been hired. • Continue to develop the new management staff. • Coordination with the University of Iowa planning effort. • Coordination of City services with other Departments • Coordination of the Sidewalk Café and Street Café program after the Washington Street Project Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.00 2.00 2.00 Staffing Level Change Summary: There are no staffing level changes included in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes included in the fiscal year 2018 budget. Financial Highlights: The service expenditures budget increased by 77.31% primarily due to an increase in ITS internal service charges for storage. 287 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Permits Issued CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Sidewalk Cafes 24 24 25 30 36 Street Cafes*New Measure New Measure 1 2 2 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Permits Issued CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Use of ROW 3 15 15 5 10 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 License Agreements Issued 3 3 0 0 2 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. Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, & Foster Healthy Neighborhoods throughout the City 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. Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, & Foster Healthy Neighborhoods throughout the City GOALS, OBJECTIVES, and PERFORMANCE MEASURES Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, & Foster Healthy Neighborhoods throughout the City 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 288 City of Iowa City Activity: Public Works Administration (710100)Fund: General (1000) Division: Public Works Administration (710100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 284,858$ 294,719$ 290,141$ 311,151$ 332,466$ 342,121$ Miscellaneous Other Misc Revenue 783 363 592 300 - - Total Revenues 285,641$ 295,082$ 290,733$ 311,451$ 332,466$ 342,121$ Expenditures: Personnel 278,671$ 287,970$ 279,571$ 293,271$ 300,579$ 309,596$ Services 6,939 6,256 10,968 17,167 30,438 31,047 Supplies 31 856 194 1,013 1,449 1,478 Total Expenditures 285,641$ 295,082$ 290,733$ 311,451$ 332,466$ 342,121$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 289 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: • Completed design and began construction of the Washington Street Streetscape Project • Grade separation of First Avenue and the Iowa Interstate Railroad • Began construction of the Iowa City Gateway Project • Bid a project for restriping of Sycamore Street to include bike lanes • Design of the 4-Lane to 3-Lane Conversion Project on First Ave. Upcoming Challenges: • Complete construction of the Washington Street Streetscape Project • Complete construction of the First Avenue Grade Separation Project • Complete construction of the Iowa City Gateway Project • Complete design and construction of the 4-Lane to 3-Lane Conversion Project on Mormon Trek Blvd. • Complete design and construction of the Burlington and Clinton Intersection Improvements Project, including a 4-Lane to 3-Lane conversion on Clinton Street. • 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 290 Staffing: FY2016 FY2017 FY2018 Total FTE’s 12.00 16.00 16.00 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: There is $8,000 in capital outlay budgeted in fiscal year 2018 for office furniture and equipment. 291 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Accepted Public Improvements FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 # of Projects Accepted 39 30 24 16 26 # of Subdivision Accepted 7 7 14 13 8 Streets (miles)3.11 1.08 3.03 2.20 1.49 Water Main (miles)2.21 1.55 3.00 2.07 2.43 Sanitary Sewer (miles)2.15 1.38 2.86 2.24 1.12 Storm Sewer (miles)3.40 1.28 3.00 2.37 2.61 Fire Hydrants 55 37 55 30 32 Trails/Sidewalks (miles)2.93 0.53 1.54 1.36 1.86 Lift Station 0 1 0 1 0 Traffic Signals 0 1 1 0 2 Pedestrian Bridge 0 1 1 0 0 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Excavation Permits Issued 356 339 348 398 350 Sidewalk Hazards Identified Addresses 445 474 556 728 584 Sidewalk Hazards Identified # of Squares 1,631 1,704 1,583 2,442 1,309 Provide plan review and inspection to ensure safety of our citizens and conformance to City standards when work is performed in the City Right-of-ways. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Promote a Strong and Resilient Local Economy & Foster Healthy Neighborhoods throughout the City Continue the investment and reinvestment in infrastructure. Provide plan review and inspection of infrastructure which will become City assets. Foster Healthy Neighborhoods throughout the City Provide oversight of private construction on City Right-of-ways. 292 City of Iowa City Activity: Engineering Services (710200)Fund: General (1000) Division: Engineering Services (710200)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy 710,129$ 645,125$ 629,932$ 1,122,733$ 1,174,153$ 1,215,055$ Other City Taxes Utility Franchise Tax 74,194 67,627 65,568 67,627 67,125 67,125 Licenses And Permits Const Per & Ins Fees 46,484 74,743 57,736 60,000 57,740 57,740 Charges For Fees And Services Building & Devlpmt 14,404 23,077 11,999 16,000 12,000 12,000 Miscellaneous Other Misc Revenue 11,602 31,403 14,803 22,000 17,080 17,080 Printed Materials 445 513 195 150 130 130 Intra-City Charges - - 271,734 717,884 723,672 734,527 Total Revenues 857,258$ 842,488$ 1,051,967$ 2,006,394$ 2,051,900$ 2,103,657$ Expenditures: Personnel 736,331$ 704,777$ 923,046$ 1,804,083$ 1,887,902$ 1,944,539$ Services 114,987 127,237 125,568 150,746 149,666 152,659 Supplies 5,940 10,474 3,353 9,065 6,332 6,459 Capital Outlay - - - 42,500 8,000 - Total Expenditures 857,258$ 842,488$ 1,051,967$ 2,006,394$ 2,051,900$ 2,103,657$ Personnel Services - FTE 2014 2015 2016 2017 2018 Architectural Srv/Energy Coord 1.00 1.00 1.00 - - City Engineer 1.00 1.00 1.00 1.00 1.00 Civil Engineer 2.00 2.00 2.00 2.00 2.00 Construction Inspector II 2.00 2.00 2.00 2.00 2.00 Engineering Technician *0.10 0.10 - - - Special Projects Administrator - - - 2.00 2.00 Special Projects Inspector - - - 2.00 2.00 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 12.00 16.00 16.00 * Position eliminated on 12-31-15 Capital Outlay 2017 2018 City Survey Equipment 42,500$ -$ Other Operating Equipment - 8,000 Total Capital Outlay 42,500$ 8,000$ Activity Summary 293 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, Associate Director and a Maintenance Worker II - CBD Central Business District (CBD) Maintenance CBD staff provides daily grounds maintenance in the Downtown, Northside Marketplace, City Plaza (Pedestrian Mall), City Hall and Chauncey Swan Park. CBD provides cleanup, ambassador duties and assistance for 120+ events a year. •Assist in preparations for special events held in the Central Business District areas (Farmer’s Market, SOTA, ICDD, Northside Market) •Daily sweeping and waste removal from receptacles in Downtown, Northside Marketplace and City Plaza. •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 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. 294 Recent Accomplishments: •Partnership with ICDD to select single hauler for downtown waste hauling services •Installation of additional Big Belly compacting units as a part of Washington Street project •Increased cleanings of Pedestrian Mall and surrounding areas •Implementation of cleaning services for events •Successful implementation of Big Belly compacting trash and recycling units in Pedestrian Mall Upcoming Challenges: •Deterioration of brick surface in Pedestrian Mall •Increasing use of Pedestrian Mall and surrounding areas for events •Maintenance of downtown alleyways •Increased frequency of maintenance due to aging fountain Staffing: FY2016 FY2017 FY2018 Total FTE’s 0.00 3.00 4.00 Staffing Level Change Summary: A 1.00 FTE Associate Director of Resource Management was added into the fiscal year 2018 budget. This position is allocated to the enterprise funds through Administrative Chargebacks. Service Level Change Summary: There are no service level changes included in the fiscal year 2018 budget. Financial Highlights: Personnel expenditures in fiscal year 2018 increased by 45.97% due to the addition of the Associate Director of Resource Management position. 295 City of Iowa City Activity: Transportation & Resource Admin (810100)Fund: General (1000) Division: Transportation & Resource Admin (810100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Property Taxes -$ -$ 8,294$ 3,136,939$ 3,248,023$ 3,248,023$ Other City Taxes Gas/Electric Excise Tax - - - 42,737 39,618 39,618 Mobile Home Tax - - 190 3,882 3,740 3,740 Intergovernmental Property Tax Credits - - - 88,906 90,895 90,895 Total Revenues -$ -$ 8,484$ 3,272,464$ 3,382,276$ 3,382,276$ Expenditures: Personnel -$ -$ -$ 356,465$ 520,347$ 535,957$ Services - - - - 3,182 3,246 Total Expenditures -$ -$ -$ 356,465$ 523,529$ 539,203$ Personnel Services - FTE 2014 2015 2016 2017 2018 Transportation/Res Mgmt Director - - - 1.00 1.00 Assoc Dir -Transportation Services - - - 1.00 1.00 Assoc Dir - Resource Management - - - - 1.00 Total Personnel - - - 2.00 3.00 Activity: CBD Maintenance (810200)Fund: General (1000) Division: Transportation & Resource Admin (810100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: General Revenues Subsidy -$ -$ 13,008$ 287,505$ 326,808$ 324,151$ Licenses And Permits General Use Permits - - - 8,100 11,400 11,400 Food & Liq Licenses - - - 2,400 - - Total Revenues -$ -$ 13,008$ 298,005$ 338,208$ 335,551$ Expenditures: Personnel -$ -$ -$ 78,838$ 77,903$ 80,240$ Services - - - 187,419 195,387 199,295 Supplies - - 2,200 7,748 54,918 56,016 Capital Outlay - - 10,808 24,000 10,000 - Total Expenditures -$ -$ 13,008$ 298,005$ 338,208$ 335,551$ Personnel Services - FTE 2014 2015 2016 2017 2018 M. W. II - CBD - - - 1.00 1.00 Total Personnel - - - 1.00 1.00 Capital Outlay 2017 2018 Operating Equipment 24,000$ -$ Contracted Improvements - 10,000 Total Capital Outlay 24,000$ 10,000$ Activity Summary Activity Summary 296 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 8 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 fund balance of $554,515 in fiscal year 2018 versus an estimated ending fund balance of $430,170 in fiscal year 2017. This is an increase of 28.9%. The increase is related to the repayment of CDBG loans. Revenues: 82% of revenue comes from Federal grants, with most of the remainder from loan repayments. This revenue source has decreased from $844,028 in fiscal year 2017 to an estimated $568,500 in fiscal year 2018, a decrease of 32.6%. This is primarily due to carry forward of CDBG funds from prior years in fiscal year 2017. Expenditures: Fiscal year 2018 expenditures represent a 64.4% decline from fiscal year 2017. This reduction is primarily due a carryover of funds from prior years in fiscal year 2017, and due to the reallocation of grants and loans that were repaid in fiscal year 2017. 1% 82% 0% 17% FY2018 Estimated - $693,031 Interest Revenue Federal Grants Misc Loan Repayment 23% 76% 1% 0% FY2018 Estimated - $568,686 Personnel Services Supplies Capital Outlay 299 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ (5,447)$ 144,414$ 448,893$ 430,170$ 554,515$ Revenues: Use Of Money And Property Interest Revenues 3,307$ 3,883$ 3,002$ 4,000$ 2,901$ 2,901$ Intergovernmental Federal Intergovernmental Revenue 951,943 324,990 293,535 844,028 568,500 568,500 Miscellaneous Other Misc Revenue 1,100 1,325 970 678,984 970 970 Other Financial Sources Loans 107,504 355,398 691,873 151,000 120,660 120,660 Total Revenues 1,063,854$ 685,596$ 989,380$ 1,678,012$ 693,031$ 693,031$ Expenditures: CDBG & CDBG Rehab 1,069,301$ 535,735$ 659,901$ 1,596,735$ 568,686$ 581,402$ Sub-Total Expenditures 1,069,301 535,735 659,901 1,596,735 568,686 581,402 Transfers Out: Misc Transfers Out - - 25,000 100,000 - - Sub-Total Transfers Out - - 25,000 100,000 - - Total Expenditures & Transfers Out 1,069,301$ 535,735$ 684,901$ 1,696,735$ 568,686$ 581,402$ Fund Balance, June 30 (5,447)$ 144,414$ 448,893$ 430,170$ 554,515$ 666,144$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (5,447)$ 144,414$ 448,893$ 430,170$ 554,515$ 666,144$ % of Revenues -1%21%45%26%80%96% City of Iowa City CDBG & CDBG Rehab (2100) Fund Summary 300 CDBG OPERATIONS The mission of Community Development Block Grant operations is to develop viable urban communities by providing decent housing, a suitable living environment, and economic opportunities, principally for persons of low and moderate income. As part of Neighborhood Services, the Community Development office is responsible for administering and coordinating activities relating to federal, state, and local community development programs. This includes Community Development Block Grant (CDBG) programs. CDBG funds are used to acquire property, construct new buildings, rehabilitate existing buildings and owner-occupied homes, operate service agencies, and encourage micro- enterprise development. Community Development staff coordinate with local service agencies, small businesses, and lenders in the administration of these programs. The City created a citizen advisory group, the Housing and Community Development Commission (HCDC), in 1995 to assess Iowa City’s community development needs for housing, jobs and services for low and moderate income residents, and to promote public and private efforts to meet such needs. HCDC leads the CDBG/HOME allocation process to determine what projects will be awarded funds based on priorities established in CITY STEPS, Iowa City’s Consolidated Plan for Housing, Jobs and Services for Low‐Income Residents. HIGHLIGHTS  Over $20.8 million in CDBG funds have been invested in Iowa City since 1990  In FY2016, programs leveraged $1.14 million in private and public funds  Assisted 1,027 persons who are homeless with support services and provided operational funding to local non-profits that assisted 1,591 persons  Rehabilitated 17 owner-occupied homes and provided down payment assistance to two homes  Acquired one three bedroom home for affordable rental housing for persons with disabilities  Assisted in the expansion of a micro-enterprise business  Completed three façade improvements in the City-University Urban Renewal Area.  Installed playground equipment at Highland Park FY2017 projects are identified in the FY2017 Annual Action Plan at www.icgov.org/actionplan. The CDBG allocation process, including the public input process can be found in the City’s Citizen Participation Plan. 301 Recent Accomplishments Provided assistance to three non-profit public service providers. These agencies assist persons with chronic health problems, low income youth, persons with disabilities, persons facing homelessness, chronic mental illness, victims of domestic abuse, and those in crisis. Assisted nineteen homes through acquisition or rehabilitation for affordable home ownership. Acquired a Single Room Occupancy property for affordable rental for persons with disabilities Completed three façade improvements to downtown buildings in the City- University Urban Renewal Area: Martini’s, Cold Stone Ice Cream, and Sports Column. Assisted with the creation one new small business Upcoming Challenges: Continue to provide housing, jobs and services to low-moderate income residents despite decreasing CDBG funding. Provide the same level of service while training new employees. Highland Park – Playground Equipment FY2016 CDBG Project Martini’s Façade - Before Martini’s Façade - After 302 Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.38 0.00 0.00 Staffing Level Change Summary: There are no staff changes in the fiscal year 2018 budget. The CDBG operations will be charged by the actual time worked on these programs by staff. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: Other Miscellaneous Revenue decreased by $678,014 in fiscal year 2018 compared to the fiscal year 2017 revised budget. This was due to the repayment of several grants and loans in fiscal year 2017 from prior recipients for various reasons. This also led to an elevated level of services expenditures in fiscal year 2017 due to the reallocation of those funds. Bo James Building, Washington Street 303 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: CDBG Funds Only FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate Funds Spent $2,402,893 $1,778,290 $1,046,763 $530,033 $590,712 $717,704  Local, State & Other Funds Leveraged $896,263 $2,847,719 $1,123,407 $446,798 $1,137,947 $1,832,115  Housing Units Assisted 26 86 37 14 22 21  Public Facilities Assisted 10 6 8 1 1 5  Persons Receiving Services 11,478 1,457 3,874 1,663 2,618 1,070  Businesses Assisted in Creating Low- Moderate Income Jobs 2 3 1 0 1 1  Businesses Assisted with Façade Improvements in a URA 2 3 1 1 3 1  GOALS, OBJECTIVES, and PERFORMANCE MEASURES Promote a Strong and Resilient Local Economy & Foster Healthy Neighborhoods throughout the City Housing Affordability - Construct, preserve, and maintain an adequate and diverse supply of location-efficient and affordable housing options for all residents Allocate grant and City funds to serve the needs of low-to-moderate income residents in the following areas: housing, homelessness, and community and economic development. Create/enhance suitable living environments, provide decent housing, and create economic development opportunities. 304 City of Iowa City Activity: Community Development Block Grant (610300)Fund: CDBG & CDBG Rehab (2100) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues 3,307$ 3,883$ 3,002$ 4,000$ 2,901$ 2,901$ Intergovernmental Federal Intergovernmental Revenue 951,943 324,990 293,535 844,028 568,500 568,500 Miscellaneous Other Misc Revenue 1,100 1,325 970 678,984 970 970 Other Financial Sources Loans 107,504 355,398 691,873 151,000 120,660 120,660 Total Revenues 1,063,854$ 685,596$ 989,380$ 1,678,012$ 693,031$ 693,031$ Expenditures: Personnel 194,874$ 169,869$ 134,005$ 207,878$ 134,253$ 138,281$ Services 873,909 364,067 524,907 1,384,983 430,511 439,121 Supplies 518 1,799 990 3,874 3,922 4,000 Total Expenditures 1,069,301$ 535,735$ 659,901$ 1,596,735$ 568,686$ 581,402$ Personnel Services - FTE 2014 2015 2016 2017 2018 Administrative Secretary 0.25 0.25 0.25 - - Associate Planner 0.20 0.20 0.45 - - Neighborhood Services Coord - - 0.25 - - Community Development Coord 0.50 0.50 - - - Housing Rehab Specialist 1.00 1.00 - - - Code Enforcement Specialist - - 0.50 - - Building Inspector - - 0.40 - - Program Asst - Comm Development 0.53 0.53 0.53 - - Total Personnel 2.48 2.48 2.38 - - Activity Summary 305 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 2018 is $32,627 which is a 181% increase from the fiscal year 2017 revised estimate. This is due to the budgeted repayment of HOME loans. Revenues: 82% of the HOME Fund’s revenue is from federal grants with remainder coming from loan repayments and loan interest. Budgeted federal HOME funding is lower in fiscal year 2018 by $293,899 or 42.57% from fiscal year 2017 due to a large carry-forward of federal funds in fiscal year 2017 from prior years. Expenditures: Fiscal year 2018 expenditures represent a 41.9% decrease from the fiscal year 2017 estimate. This decrease is primarily due to a reduction in grants and loans. 82% 4% 14% FY2018 Estimated - $486,444 Federal Grants Interest Loan Repayment 9% 91% 0% FY2018 Estimated - $465,444 Personnel Services Supplies 306 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (7,695)$ (4,096)$ 132,858$ -$ 11,627$ 32,627$ Revenues: Use Of Money And Property Interest Revenues 22,340$ 23,285$ 20,308$ 15,000$ 20,000$ 20,000$ Intergovernmental Fed Intergovnt Rev 552,132 226,071 495,058 690,343 396,444 396,444 Other Financial Sources Loans 106,496 284,022 99,592 108,000 70,000 70,000 Sub-Total Revenues 680,968 533,378 614,958 813,343 486,444 486,444 Transfers In: Transfers In-Govt Activities 2,819 - - - - - Sub-Total Transfers In 2,819 - - - - - Total Revenues & Transfers In 683,787$ 533,378$ 614,958$ 813,343$ 486,444$ 486,444$ Expenditures: HOME Program 679,030$ 387,664$ 747,816$ 801,716$ 465,444$ 474,833$ Sub-Total Expenditures 679,030 387,664 747,816 801,716 465,444 474,833 Transfers Out: Misc Transfers Out 1,158 8,760 - - - - Sub-Total Transfers Out 1,158 8,760 - - - - Total Expenditures & Transfers Out 680,188$ 396,424$ 747,816$ 801,716$ 465,444$ 474,833$ Fund Balance, June 30 (4,096)$ 132,858$ -$ 11,627$ 32,627$ 44,238$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (4,096)$ 132,858$ -$ 11,627$ 32,627$ 44,238$ % of Revenues & Transfers In -1%25%0%1%7%9% City of Iowa City HOME Program (2110) Fund Summary 307 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 $12.7 million in HOME funds invested in Iowa City since 1994 • In fiscal year 2016, the program leveraged approximately $547,000 in private and public funds and assisted 22 affordable rental and/or owner-occupied units Fiscal year 2017 projects are identified in the FY17 Annual Action Plan at www.icgov.org/actionplan. The HOME allocation process, including the public input process, can be found in the City’s Citizen Participation Plan. Iowa Habitat for Humanity Affordable Homeownership Completed in FY2016 308 Recent Accomplishments: • Rental assistance to nineteen families • Sixteen rental units rehabilitated • Six homeowner rehab projects Upcoming Challenges: • Securing funds to provide affordable, decent housing in a high land cost community despite decreasing HOME funding Staffing: FY2016 FY2017 FY2018 Total FTE’s 0.45 0.00 0.00 Staffing Level Change Summary: There are no staff changes in the fiscal year 2018 budget. The HOME operations will be charged by the actual time worked on these programs by staff. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: Federal HOME funding budgeted in fiscal year 2018 is $293,899 or 42.57% lower than the fiscal year 2017 revised budget. This is due to the carry-forward of HOME funds in fiscal year 2017 from prior years. 309 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: HOME Funds Only FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate Funds Spent $864,797 $746,224 $698,443 $394,579 $724,350 $486,444  Local, State & Other Funds Leveraged $3,184,232 $2,486,405 $1,425,994 $467,002 $547,202 $2,167,911  Housing Units Assisted 47 40 12 41 22 29  GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City Allocate grant and City funds to provide safe, decent, affordable housing for low-moderate income residents. Create/enhance suitable living environments and provide decent, affordable housing opportunities. Housing Affordability - Construct, preserve, and maintain an adequate and diverse supply of location-efficient and affordable housing options for all residents 310 City of Iowa City Activity: HOME (610400)Fund: HOME Program (2110) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 22,340$ 23,285$ 20,308$ 15,000$ 20,000$ 20,000$ Intergovernmental Fed Intergovnt Rev 552,132 226,071 495,058 690,343 396,444 396,444 Other Financial Sources Loans 106,496 284,022 99,592 108,000 70,000 70,000 Total Revenues 680,968$ 533,378$ 614,958$ 813,343$ 486,444$ 486,444$ Expenditures: Personnel 60,424$ 48,833$ 57,468$ 40,639$ 40,676$ 41,896$ Services 618,606 338,831 690,037 761,077 424,448 432,937 Supplies - - 311 - 320 - Total Expenditures 679,030$ 387,664$ 747,816$ 801,716$ 465,444$ 474,833$ Personnel Services - FTE 2014 2015 2016 2017 2018 Associate Planner 0.30 0.30 0.30 - - Neighborhood Services Coord - - 0.15 - - Community Development Coord 0.20 0.20 - - - Total Personnel 0.50 0.50 0.45 - - Activity Summary 311 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. Road use taxes 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, and a step-up in revenue. In March 2015, a $.10 per gallon fuel excise tax increase was passed by the State. This increase caused a large step-up in road use tax revenues during fiscal year 2015. City use of road use taxes is restricted to street and storm sewer maintenance, repair, and construction. This includes engineering, street lighting, streets signs and signals, snow removal, street cleaning, right-of-way maintenance, and related activities. Road Use Tax Fund fund balance on June 30, 2016 was $5,767,142, an increase of 3.65% over the fiscal year 2015 year-end balance. This increase was due to increase in the fuel excise tax rate. (1) FY17 and FY18 figures are estimates. FY14 FY15 FY16 FY17 FY18 Unassigned $4,539,578 $5,564,216 $5,767,142 $4,685,708 $3,526,400 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 Fund Balance (1) 312 Following the increase in the fuel excise tax in fiscal year 2015, the Road Use Tax Fund significantly increased its transfers out to the Capital Projects Fund. Funding for the annual pavement rehabilitation program has increased from $642,665 in fiscal year 2014 to $1,482,000 in fiscal year 2018. In addition, new capital improvement project spending from RUT was added. A project to reconstruct Davenport Street ($675,000 in fiscal year 2016) was added; an annual project to install LED streetlights ($75,000 per year) was added; the ADA curb ramp program of $100,000 every-other-year was changed to $100,000 every year; and a new annual complete streets program ($300,000 in fiscal year 2017 and $150,000 in fiscal year 2018 and later) was added. These figures are reflected in the fund’s transfers out to the Capital Projects Fund. In the fiscal year 2017 and fiscal year 2018 transfers out to the Capital Projects Fund, a $1 million transfer is included in each year to the Public Works Facility project for the replacement of the traffic engineering and streets maintenance shops and storage facilities. Due to the increase in capital improvement project funding, the fiscal year 2017 projected fund balance is an 18.75% decrease compared to fiscal year 2016, and the fiscal year 2018 projected fund balance is a 24.74% decrease compared to fiscal year 2017. Projected fiscal year 2018 ending fund balance is budgeted at $3,526,400. Revenues: In fiscal year 2018, Road Use Tax Fund revenues are projected to be over $8.3 million, which is virtually no change over the fiscal year 2017 estimated revenue. Road Use Tax Fund revenues have increased by 23.36% since fiscal year 2014. Road Use Tax shared revenue represents 99% of the revenue in the Road Use Tax Fund. 99% 1% 0% FY2018 Estimated - $8,393,630 Road Use Tax Building & Devlpmt Misc 313 Expenditures: Fiscal year 2018 budgeted expenditures, excluding transfers out, are higher than fiscal year 2017 expenditures by 3.87%. This increase is primarily due to the addition of the two Maintenance Worker I positions and the purchase of a new snow plow/dump truck for $168,800. Transfers out to the Capital Projects Fund are $3,522,000 and $3,482,000 in fiscal years 2017 and 2018, respectively. 49% 32% 11% 8% FY2018 Estimated - $6,221,226 Personnel Services Supplies Capital Outlay 314 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 2,841,586$ 4,539,578$ 5,564,216$ 5,767,142$ 4,685,708$ 3,526,400$ Revenues: Intergovernmental Fed Intergovnt Revenue -$ 60,482$ -$ -$ -$ -$ Disaster Assistance 3,919 6,579 3,745 - - - Other State Grants 45,138 14,187 6,230 - - - Road Use Tax 6,744,663 7,230,663 8,320,117 8,320,117 8,320,120 8,320,120 Charges For Fees And Services Building & Devlpmt 22,735 49,597 43,223 35,000 43,220 43,220 Miscellaneous Misc Merchandise 2,041 - - - - - Other Misc Revenue 35,879 52,364 38,116 34,116 30,290 30,290 Other Financial Sources Sale Of Assets - 1,054 25 - - - Sub-Total Revenues 6,854,375 7,414,926 8,411,456 8,389,233 8,393,630 8,393,630 Transfers In: Transfers In-Govt Activities 405,477 390,414 396,132 330,600 428,006 428,006 Sub-Total Transfers In 405,477 390,414 396,132 330,600 428,006 428,006 Total Revenues & Transfers In 7,259,852$ 7,805,340$ 8,807,588$ 8,719,833$ 8,821,636$ 8,821,636$ Expenditures: Road Use Tax Administration 2,095$ 77,691$ 82,569$ 82,786$ 82,647$ 84,300$ Sidewalk Inspection 43,653 74,163 73,770 90,669 92,186 92,905 Traffic Engineering 782,966 1,430,031 1,457,429 1,492,670 1,432,690 1,457,263 Streets System Maintenance 3,873,283 3,981,668 3,823,114 4,323,088 4,613,703 4,553,469 Sub-Total Expenditures 4,701,997 5,563,553 5,436,882 5,989,213 6,221,226 6,187,936 Transfers Out: Capital Projects Fund 561,617 921,954 2,909,188 3,522,000 3,482,000 2,377,000 Misc Transfers Out 298,246 295,195 258,593 290,054 277,718 285,466 Sub-Total Transfers Out 859,863 1,217,149 3,167,781 3,812,054 3,759,718 2,662,466 Total Expenditures & Transfers Out 5,561,860$ 6,780,702$ 8,604,663$ 9,801,267$ 9,980,944$ 8,850,402$ Fund Balance, June 30 4,539,578$ 5,564,216$ 5,767,142$ 4,685,708$ 3,526,400$ 3,497,633$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 4,539,578$ 5,564,216$ 5,767,142$ 4,685,708$ 3,526,400$ 3,497,633$ % of Revenues & Transfers In 63%71%65%54%40%40% City of Iowa City Road Use Tax (2200) Fund Summary 315 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 Streets Division assists with traffic control, electrical repairs, lighting repairs, hanging banners and hanging decorations for special events and holidays. • All traffic signals are maintained and repaired. On-call staff responds to traffic signal malfunctions and complaints. • The Streets Division replaces many broken concrete street panels and repairs many damaged storm sewer structures throughout the City each year. • Response time to the majority of potholes reported during regular business hours is no more than two hours. • The Streets Division paints all pavements markings each construction season and refreshes the lane markings on major streets in the fall. • The Streets Division repairs all damaged street signage and installs new signage. 316 • The Streets Division clears debris and tree growth from bridges and box culverts throughout the City. • The Leaf Vacuum Program serves all Iowa City residences and businesses that are adjacent to public streets. • The Streets Division clears snow and ice from approximately 420 lane miles of City streets. The Division also removes snow from the downtown area and coordinates the hauling of the snow to a designated dump site. • The entire street network is swept at least four times per season including additional passes of bicycle lanes. • 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. The Kinnick Stadium area is swept after home football games. Recent Accomplishments: • Patched approximately 3,100 potholes and replaced 134 street panels in fiscal year 2016 • Leaf program picked up 515 loads totaling 1545 tons in fiscal year 2016 • Replaced 1,630 street signs in fiscal year 2016 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 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. • Replaced all bell light street light fixtures with LED fixtures. 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. 317 Staffing: FY2016 FY2017 FY2018 Total FTE’s 29.15 30.00 32.00 Staffing Level Change Summary: Two full-time Maintenance Worker I positions have been added in the fiscal year 2018 budget and have been budgeted in the Streets System Maintenance activity. The Streets Superintendent, Assistant Streets Superintendent, and Senior Clerk/Typist – Streets had been split 50%/50% between the Traffic Engineering activity and the Streets System Maintenance activity through fiscal year 2017. In fiscal year 2018, these positions are now budgeted 100% in Streets System Maintenance. Service Level Change Summary: Due to the growth of the City’s street infrastructure, two additional Maintenance Worker I positions have been added to increase service levels. Prior to fiscal year 2018, there had been twelve snow plow routes with teams of two members and a snow plow truck assigned to each route. The addition of two staff members and a new snow plow will allow the Streets Operations to form an additional snow plow route. The Maintenance Worker I positions are also essential to repairing streets, driveways, sidewalks, catch basins, curbs and gutters. They operate light and heavy equipment in the maintenance, repair, and construction of City infrastructure. They perform crack sealing, installation and repair of street signs, and the installation and maintenance of pavement markings. They also perform street sweeping duties and leaf collection. These positions are necessary to maintain service levels as the City continues to grow. Financial Highlights: Several capital outlay items have been included in fiscal year 2018. Traffic Engineering has funds budgeted to purchase painting equipment - $20,000, to paint traffic signal poles - $80,000, to paint light poles - $20,000, and to replace traffic signal equipment - $85,000. Streets System Maintenance has capital outlay funds budgeted to purchase an emulsion tank - $35,000, to purchase a concrete drill - $10,000, and to purchase an additional snow plow - $168,800. Personnel expenditures in the Streets System Maintenance activity grew by 7.40% in fiscal year 2018 due to the addition of two new Maintenance Worker I positions and due to the restructuring of the administration positions. 318 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 5,265 4,566 3,614 1,510 1,630 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Dump Truck Loads of Sweeping Debris FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 277 189 339 313 207 2,216 1,512 2,712 2,504 1,656 Packer Truck Loads of Sweeping Debris FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 133 28 30 5 11 1,072 224 240 40 88 Leaf Vacuum Pickup Season FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 672 663 761 575 515 2,016 1,989 2,093 1,581 1,545 Number of Loads Tons Number of Loads Tons Tons GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Community Engagement and Intergovernmental Relations Complete Retro-reflectivity Standards. Continue sign replacements. Signs Replaced Foster Healthy Neighborhoods throughout the City & Enhanced Community Engagement and Intergovernmental Relations 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 319 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Input Measures: Materials Used 5 Year Average FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Concrete (yards)1,336.75 1,781.50 1,599.75 1,011.00 1,094.75 1,196.75 Asphalt (tons)407.02 402.37 570.61 411.34 293.38 357.39 Rock (tons)428.45 143.23 432.30 266.99 572.78 726.93 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 3,500 3,300 3,400 2,800 3,100 160 200 110 122 134 Foster Healthy Neighborhoods throughout the City & Promote a Strong and Resilient Local Economy Provide Street Maintenance & Repairs. Efficiently Maintain & Repair Public Streets. Workload Measures Potholes Patched Street Panels – Removal/Replacement 320 City of Iowa City Activity: Road Use Tax Administration (710310)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Road Use Tax 6,744,663$ 7,230,663$ 8,320,117$ 8,320,117$ 8,320,120$ 8,320,120$ Transfers In-Govt Activities 405,477 390,414 396,132 330,600 428,006 428,006 Total Revenues & Transfers In 7,150,140$ 7,621,077$ 8,716,249$ 8,650,717$ 8,748,126$ 8,748,126$ Expenditures: Services 2,095$ 77,691$ 82,569$ 82,786$ 82,647$ 84,300$ Total Expenditures 2,095$ 77,691$ 82,569$ 82,786$ 82,647$ 84,300$ Activity: Sidewalk Inspection (710220)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Building & Devlpmt 22,735$ 49,597$ 43,223$ 35,000$ 43,220$ 43,220$ Miscellaneous Other Misc Revenue 150 - - - - - Total Revenues 22,885$ 49,597$ 43,223$ 35,000$ 43,220$ 43,220$ Expenditures: Personnel 9,587$ 13,650$ 13,064$ 16,263$ 17,486$ 18,011$ Services 2,830 8,317 3,664 8,987 9,300 9,486 Supplies 331 405 56 419 400 408 Capital Outlay 30,905 51,791 56,986 65,000 65,000 65,000 Total Expenditures 43,653$ 74,163$ 73,770$ 90,669$ 92,186$ 92,905$ Capital Outlay 2017 2018 Sidewalk And R.O.W. Repairs 65,000$ 65,000$ Total Capital Outlay 65,000$ 65,000$ Activity Summary Activity Summary 321 City of Iowa City Activity: Traffic Engineering (710320)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Revenue -$ 49,339$ -$ -$ -$ -$ Disaster Assistance - 6,579 - - - - Miscellaneous Misc Merchandise 1,625 - - - - - Other Misc Revenue 8,014 42,311 12,824 25,536 9,330 9,330 Total Revenues 9,639$ 98,229$ 12,824$ 25,536$ 9,330$ 9,330$ Expenditures: Personnel 553,041$ 568,209$ 622,406$ 490,302$ 501,876$ 516,932$ Services 14,021 546,045 563,165 579,390 569,387 580,775 Supplies 146,604 180,693 156,777 182,978 156,427 159,556 Capital Outlay 69,300 135,084 115,082 240,000 205,000 200,000 Total Expenditures 782,966$ 1,430,031$ 1,457,429$ 1,492,670$ 1,432,690$ 1,457,263$ Personnel Services - FTE 2014 2015 2016 2017 2018 Asst Streets Superintendent 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 0.25 0.50 - Streets Superintendent 0.15 0.15 0.15 0.50 - Total Personnel 4.15 4.15 3.90 4.50 3.00 Capital Outlay 2017 2018 Painting Equipment -$ 20,000$ Paint traffic signal poles 90,000 80,000 Paint light poles 27,500 20,000 Traffic Signal Equipment 122,500 85,000 Total Capital Outlay 240,000$ 205,000$ Activity Summary 322 City of Iowa City Activity: Streets System Maintenance (710330)Fund: Road Use Tax (2200) Division: Streets (710300)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Revenue -$ 11,143$ -$ -$ -$ -$ Disaster Assistance 3,919 - 3,745 - - - Other State Grants 45,138 14,187 6,230 - - - Miscellaneous Misc Merchandise 416 - - - - - Other Misc Revenue 27,715 10,053 25,292 8,580 20,960 20,960 Other Financial Sources Sale Of Assets - 1,054 25 - - - Total Revenues 77,188$ 36,437$ 35,292$ 8,580$ 20,960$ 20,960$ Expenditures: Personnel 2,117,865$ 2,061,979$ 2,025,268$ 2,380,586$ 2,556,781$ 2,633,484$ Services 1,300,058 1,236,890 1,207,208 1,307,332 1,311,294 1,337,520 Supplies 422,477 665,895 561,442 596,420 531,828 542,465 Capital Outlay 32,883 16,904 29,195 38,750 213,800 40,000 Total Expenditures 3,873,283$ 3,981,668$ 3,823,114$ 4,323,088$ 4,613,703$ 4,553,469$ Personnel Services - FTE 2014 2015 2016 2017 2018 Asst Streets Superintendent 0.50 0.50 0.50 0.50 1.00 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 8.00 M.W. II - Streets 7.00 7.00 7.00 7.00 7.00 M.W. III - Streets 7.00 7.00 7.00 7.00 7.00 M.W. III - Lead Sweeper Operator 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Streets 0.50 0.50 0.25 0.50 1.00 Sr M.W. - Streets 2.00 2.00 2.00 2.00 2.00 Streets Superintendent 0.50 0.50 0.50 0.50 1.00 Total Personnel 25.50 25.50 25.25 25.50 29.00 Capital Outlay 2017 2018 Type III Barricades 7,500$ -$ Emulsion Tank - 35,000 Concrete Drill - 10,000 Traffic Control Signage 10,000 - Electronic Message Board 15,250 - Utility Trailer 6,000 - Dump Truck w/Snow Plow - 168,800 Total Capital Outlay 38,750$ 213,800$ Activity Summary 323 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. Prior Year 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 was 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 fiscal year 2016, the fund activity reflects 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. In fiscal year 2016, the City also received a $60,000 Invest Health grant. Invest Health is a new initiative that brings together diverse leaders from mid-sized U.S. cities across the nation to develop new strategies for increasing and leveraging private and public investments to accelerate improvements in neighborhoods facing the biggest barriers to better health. No grant or project activity is budgeted for fiscal year 2018. 324 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (79,875)$ 63$ (109)$ 152,415$ -$ -$ Revenues: Intergovernmental Fed Intergovnt Rev -$ -$ 370,151$ 728,034$ -$ -$ Operating Grants - - 20,000 40,000 - - Disaster Assistance - - 49,353 97,071 - - Other State Grants 833,364 129,659 (59,394) - - - Sub-Total Revenues 833,364 129,659 380,110 865,105 - - Transfers In: Misc Transfers In - - 218,879 5,163 - - Sub-Total Transfers In - - 218,879 5,163 - - Total Revenues & Transfers In 833,364$ 129,659$ 598,989$ 870,268$ -$ -$ Expenditures: Community Development Grants: Hazard Mitigation Flood Buyout -$ -$ 497,851$ 970,712$ -$ -$ Invest Health - - 8,029 51,971 - - Jumpstart Business Rental Assistance 10,181 - - - - - Non-Hazard Mitigation Grant Buyout 37,437 1,760 - - - - Supplemental CDBG - Res. Proj. Delivery 655,446 19,007 - - - - Supplemental CDBG - Residential 50,362 109,064 (59,415) - - - Total Expenditures 753,426$ 129,831$ 446,465$ 1,022,683$ -$ -$ Fund Balance, June 30 63$ (109)$ 152,415$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 63$ (109)$ 152,415$ -$ -$ -$ % of Revenues & Transfers In 0%0%25%0%#DIV/0!#DIV/0! 79,938$ (172)$ 152,524$ (152,415)$ -$ -$ City of Iowa City Other Shared Revenue (2300) Fund Summary 325 City of Iowa City Activity: Community Development (610200)Fund: Other Shared Revenue (2300) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Fed Intergovnt Rev -$ -$ 370,151$ 728,034$ -$ -$ Operating Grants - - 20,000 40,000 - - Disaster Assistance - - 49,353 97,071 - - Other State Grants 833,364 129,659 (59,394) - - - Misc Transfers In - - 218,879 5,163 - - Total Revenues & Transfers In 833,364$ 129,659$ 598,989$ 870,268$ -$ -$ Expenditures: Personnel 91,317$ 17,832$ 9,178$ -$ -$ -$ Services 651,372 111,999 (23,713) 51,971 - - Capital Outlay 10,737 - 461,000 970,712 - - Total Expenditures 753,426$ 129,831$ 446,465$ 1,022,683$ -$ -$ Activity Summary 326 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 $50,278 In fiscal year 2015, as part of the combination of the Community & Economic Development department and the Housing & Inspection Services department, a new Sustainability Services activity was established in the new Neighborhood & Development Services department in the General fund. The energy efficiency revolving loan activity was subsequently moved to the General Fund as part of the Sustainability Services activity for fiscal year 2015. 327 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (23,394)$ 48,924$ -$ -$ -$ -$ Revenues: Miscellaneous Other Misc Revenue 72,318$ 1,168$ -$ -$ -$ -$ Total Revenues 72,318$ 1,168$ -$ -$ -$ -$ Transfers Out: Misc Transfers Out -$ 50,092$ -$ -$ -$ -$ Total Transfers Out -$ 50,092$ -$ -$ -$ -$ Fund Balance, June 30 48,924$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 48,924$ -$ -$ -$ -$ -$ % of Revenues 68%0%0%0%0%0% City of Iowa City Energy Efficiency & Conservation Block Grant (2310) Fund Summary 328 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 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Miscellaneous Other Misc Revenue 72,318$ 1,168$ -$ -$ -$ -$ Total Revenues 72,318$ 1,168$ -$ -$ -$ -$ Activity Summary 329 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 $1.25 million through the State of Iowa I-JOBS program. The first ‘round’ of the UniverCity program (using I-JOBS funds) renovated 26 homes. The program celebrated the sale of its 50th home in the fall of 2015. In fiscal year 2013, the activity for this program was moved to the Community Development activity in the Neighborhood Services division of the Neighborhood and Development Services department in the General Fund. 330 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (2,645)$ -$ -$ -$ -$ -$ Transfers In: Misc Transfers In 2,098$ -$ -$ -$ -$ -$ Total Transfers In 2,098$ -$ -$ -$ -$ -$ Expenditures: Univercity Neighborhood Partnership (547)$ -$ -$ -$ -$ -$ Total Expenditures (547)$ -$ -$ -$ -$ -$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ % of Revenues & Transfers In 0%0%0%0%0%0% City of Iowa City UniverCity Neighborhood Partnership (2315) Fund Summary 331 City of Iowa City Activity: Community Development (610200)Fund: UniverCity Neighborhood Partnership (2315) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Expenditures: Services (547)$ -$ -$ -$ -$ -$ Total Expenditures (547)$ -$ -$ -$ -$ -$ Activity Summary 332 METROPOLITAN PLANNING ORGANIZATION (MPOJC) OF JOHNSON COUNTY The Metropolitan Planning Organization (MPOJC) of Johnson County Fund is a special revenue fund that accounts for the operations of the MPO. Funding for the MPOJC is derived from multiple sources including the City’s General Fund and the Road Use Tax Fund. Contributions are also received from the MPOJC’s other government members in Johnson County and from State of Iowa grants. Fund balance in the MPO fund has increased steadily since fiscal year 2014 from $170,860 to $302,423. The fund balance as a percentage of revenues and transfers in has increased from 24% in fiscal year 2014 to 53% in fiscal year 2016. The fund balance is budgeted to decrease slightly in fiscal year 2017 to $295,421. In fiscal year 2018, the fund balance is projected to decrease by 18.28% to $241,415. This is an intentional decrease to help bring the fund balance down, and is being done through a temporary reduction in member contributions and transfers-in. There are no staffing or service level changes planned for the MPOJC in fiscal year 2018. Revenues and transfers-in for fiscal year 2018 are expected to be lower by 3.93% due to lower member contributions. Expenditures are higher in fiscal year 2018 by 2.80% primarily due to the increased cost of salaries and benefits. 333 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 130,144$ 170,860$ 292,006$ 302,423$ 295,421$ 241,415$ Revenues: Use Of Money And Property Interest Revenues -$ -$ 1,670$ -$ 1,670$ 1,670$ Intergovernmental Local 28E Agreements 119,462 120,045 102,514 120,045 103,620 106,511 Other State Grants 235,061 199,324 190,000 199,324 200,000 205,580 Miscellaneous Other Misc Revenue 17,231 2,399 4,487 - 1,530 1,530 Sub-Total Revenues 371,754 321,768 298,671 319,369 306,820 315,291 Transfers In: Transfer-In from General Fund and RUT 343,297 340,979 270,235 290,358 273,151 280,772 Sub-Total Transfers In 343,297 340,979 270,235 290,358 273,151 280,772 Total Revenues & Transfers In 715,051$ 662,747$ 568,906$ 609,727$ 579,971$ 596,063$ Expenditures: Metro Planning Org of Johnson County 674,335$ 541,601$ 558,489$ 616,729$ 633,977$ 651,688$ Total Expenditures 674,335$ 541,601$ 558,489$ 616,729$ 633,977$ 651,688$ Fund Balance, June 30 170,860$ 292,006$ 302,423$ 295,421$ 241,415$ 185,790$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 170,860$ 292,006$ 302,423$ 295,421$ 241,415$ 185,790$ % of Revenues and Transfers In 24%44%53%48%42%31% City of Iowa City Metro Planning Organization of Johnson County (2350) Fund Summary 334 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 MPO 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 MPO 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 2016 Transportation Planning Work Program & adoption of the fiscal year 2017 Work Program 335 • Completion of the MPO Fiscal Year 2017-2020 Transportation Improvement Program and acceptance by the Iowa DOT, Federal Transit Administration, and Federal Highway Administration. • Adoption of Federal Functional Classification changes for urbanized area roadways • Completion of Transit Capital Equipment Replacement Plan & Program of Projects Upcoming Challenges: • Revising the MPOJC Long Range Transportation Plan – to be completed in May 2017 • Completion of the year-end National Transit Database Annual Reports for Iowa City and Coralville Transit and University of Iowa Cambus system • Successful Quadrennial MPO Planning Review conducted by the Federal Transit Administration, Federal Highway Administration, and Iowa Department of Transportation. Staffing: FY2016 FY2017 FY2018 Total FTE’s 4.70 4.70 4.70 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2018 budget. Service Level Change Summary: There are no service level changes in Fiscal year 2018 budget. Financial Highlights: There is a decrease in Local 28E Agreement revenue and Transfers-In from the General Fund and Road Use Tax Fund in fiscal year 2018. The 28E Agreement revenue decreases by 13.68% and the Transfers-In decrease by 5.93%. These decreases are intentional in order to reduce fund balance in fiscal year 2018. 336 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City, Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, Maintain a Solid Financial Foundation, & Enhanced Community Engagement and Intergovernmental Relations Provide transportation (private vehicle, transit, bicycle and pedestrian) planning services including data collection, analysis, grant application and administration, development review, long range planning, traffic studies, traffic modeling, and coordination with other local governments including the University of Iowa, Iowa Department of Transportation, Federal Transit Administration and the Federal Highway Administration. Provide 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 also help improve residents’ lives in the community by improving transportation safety, and increasing the percentage of commuters walking, biking, or using public transit. 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 2012 FY 2013 FY 2014 FY 2015 FY 2016  Transportation Planning Work Program  Long Range Transportation Plan (required every 5 yrs.) Passenger Transportation Plan    Transportation Improvement Program  337 Major Injuries 16 14 16 1,093 1,307 1,288 Fatalities Grant Awards Received for Iowa City: Grant awards are pursued to help fund and achieve FY 2013 FY 2014 FY 2015 FY 2016 $1,262,652 Federal Transit Grant for Iowa City Transit* $2,400,000 MPO/STP funds for First Ave Grade Separation $1,211,970 Federal Transit Grant for Iowa City Transit* $6,000,000 MPO/STP funds for Gateway Project (multiple years) $1,400,381 Federal Transit Grant for Iowa City Transit* $1,439,334 Federal Transit Grant for Iowa City Transit* $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 2012 $500,000 Traffic Safety Grant for 1st Ave 4-3 lane conversion $441,000 State Trails Grant – Dubuque Street Ped. Bridge $200,000 REAP grant for Iowa River Trail $1,900,000 RISE Grant for Moss Ridge Road $200,000 Traffic Safety Grant for Burlington St/Clinton St $930,000 MPO/STP funds for IWV Road Improvements $50,000 US EPA Grant for Riverfront Crossings Park $500,000 MPO/TAP funds for Hwy 1 Trail construction CY 2015 Possible Injuries (Unknown)140 147 149 Property Damage Only 822 994 1,011 $50,000 DNR Low Head Dam grant *Includes all planning & legal documents, grant preparation & administration, & IDOT/FTA reporting $152,000 Iowa Great Places Grant $60,000 for Urban Waters Grant $50,000 Iowa DNR Grant for Iowa River Dam Safety $500,000 Traffic Safety Grant for Mormon Trek 4-3 lane conversion 2 2 1 $1,494,411 Federal Transit Grant for Iowa City Transit* $820,000 STBG- HPB funds for Prentiss St Bridge Replacement $135,000 CMAQ funds for bike share program - bike stations Minor Injuries 113 150 111 Totals $283,027 RISE Grant - Northgate Dr. extension Vehicle Collisions: Includes all reported vehicle collisions where property damage exceeded $1,000 or where an injury occurred. Department objective is to have zero fatalities. Transportation Safety (Vehicle Collisions)CY 2012 CY 2013 CY 2014 574 213 99 14 3 766 338 Strategic Plan Goal: STAR Objective: Department Goal: Department Objective: Performance Measures:  Fatalities 0 1 0 1 Totals 49 64 37 73 Minor Injuries 30 40 24 37 Major Injuries 3 3 2 4 Property Damage Only 0 0 0 3 Possible Injuries (Unknown)16 20 11 28 Transportation Safety (Bicycle & Pedestrian Collisions)CY 2012 CY 2013 CY 2014 CY 2015 Bicycle & Pedestrian Collisions: Includes all reported collisions involving bicycles or pedestrians. Department objective is to have zero fatalities. Vehicle Miles Traveled & Emissions Per Capita : Vehicle miles traveled and CO2 emissions Metric tonnes of CO2e Per Capita 2.61 2.48 2.51 2.54 Total Vehicle Miles Traveled Per Capita 4,511 4,309 4,385 per capita within corporate limits. Reducing vehicle miles traveled and subsequent greenhouse emissions is an objective of the Transportation Planning Division. CY 2012 CY 2013 CY 2014 CY 2015 4,443 Foster Healthy Neighborhoods throughout the City, Promote a Strong and Resilient Local Economy, Encourage a Vibrant and Walkable Urban Core, Maintain a Solid Financial Foundation, & Enhanced Community Engagement and Intergovernmental Relations Provide transportation (private vehicle, transit, bicycle and pedestrian) planning services including data collection, analysis, grant application and administration, development review, long range planning, traffic studies, traffic modeling, and coordination with other local governments including the University of Iowa, Iowa Department of Transportation, Federal Transit Administration and the Federal Highway Administration. Provide 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 also help improve residents’ lives in the community by improving transportation safety, and increasing the percentage of commuters walking, biking, or using public transit. Transportation Choices - Promote diverse transportation modes, including walking, bicycling, and transit, that are safe, low- cost, and reduce vehicle miles traveled 339        Bike 1.7 2.2 2.6 Walked 11.1 10.7 10.4 *Includes CTPP data from 2000. ** Includes 3-year American Community Survey data. Taxi, Motorcycle and other means 0.4 0.8 1.5 Worked at Home 1.7 2.0 2.1 Drove alone 65.3 63.1 63.6 Mode Split - Commuting to Work: Includes all workers 18 years or older by primary means of travel to work. Department objective is to increase the mode split for walking, biking, or use of Travel to Work (%)CY 2000*CY 2009**CY 2012** public transit. 2 or more person carpool 13.7 14.3 12.6 Transit 6.0 6.9 7.3 340 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 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues -$ -$ 1,670$ -$ 1,670$ 1,670$ Intergovernmental Local 28E Agreements 119,462 120,045 102,514 120,045 103,620 106,511 Other State Grants 235,061 199,324 190,000 199,324 200,000 205,580 Miscellaneous Other Misc Revenue 17,231 2,399 4,487 - 1,530 1,530 Transfer-In from General Fund and RUT 343,297 340,979 270,235 290,358 273,151 280,772 Total Revenues & Transfers In 715,051$ 662,747$ 568,906$ 609,727$ 579,971$ 596,063$ Expenditures: Personnel 555,415$ 421,006$ 445,868$ 473,348$ 503,177$ 518,272$ Services 108,797 101,402 104,954 125,570 118,612 120,984 Supplies 10,123 19,193 7,666 17,811 12,188 12,432 Total Expenditures 674,335$ 541,601$ 558,489$ 616,729$ 633,977$ 651,688$ Personnel Services - FTE 2014 2015 2016 2017 2018 Administrative Secretary 0.20 0.20 0.20 0.20 0.20 Associate Planner 4.00 4.00 3.50 2.50 2.50 Engineering Technician *0.40 0.40 - - - Sr. Associate Planner - - - 1.00 1.00 MPO Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.60 5.60 4.70 4.70 4.70 * Position to be eliminated on 12-31-15 Activity Summary 341 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 2014 are as follows: FY2014 FY2015 FY2016 FY2017 FY2018 Actual Actual Actual Revised Budget Revenues 9,809,865$ 9,782,477$ 10,516,768$ 11,144,971$ 11,496,472$ Fund Balance 1,713,207$ 1,592,570$ 1,670,848$ 2,176,923$ 2,456,259$ Percentage 17.46% 16.28% 15.89% 19.53% 21.37% The Employee Benefits property tax levy for fiscal year 2017 was $3.14415 per $1,000 of valuation. For fiscal year 2018, this levy will remain unchanged at $3.14415 per $1,000 of valuation. 342 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,791,164$ 1,713,207$ 1,592,570$ 1,670,848$ 2,176,923$ 2,456,259$ Revenues: Property Taxes 9,357,793$ 9,068,802$ 9,650,100$ 10,382,114$ 10,749,761$ 10,749,761$ Other City Taxes Gas/Electric Excise Tax 146,908 150,877 142,872 141,436 131,111 131,111 Mobile Home Tax 12,275 12,121 12,247 12,120 12,240 12,240 Intergovernmental Property Tax Credits - 183,244 383,162 294,301 300,885 300,885 State 28E Agreements 281,548 315,605 326,586 315,000 302,475 302,475 Miscellaneous Other Misc Revenue 11,341 51,828 1,801 - - - Total Revenues 9,809,865$ 9,782,477$ 10,516,768$ 11,144,971$ 11,496,472$ 11,496,472$ Expenditures: General Government Employee Benefits 359,450$ 378,170$ 378,317$ 384,805$ 390,573$ 398,949$ Public Safety Employee Benefits 354,640 598,436 676,540 828,060 852,902 869,960 Sub-Total Expenditures 714,090 976,606 1,054,857 1,212,865 1,243,475 1,268,909 Transfers Out: Empl Benefits Levy to Gen Fund & RUT 9,173,732 8,926,508 9,383,633 9,426,031 9,973,661 9,973,661 Sub-Total Transfers Out 9,173,732 8,926,508 9,383,633 9,426,031 9,973,661 9,973,661 Total Expenditures & Transfers Out 9,887,822$ 9,903,114$ 10,438,490$ 10,638,896$ 11,217,136$ 11,242,570$ Fund Balance, June 30 1,713,207$ 1,592,570$ 1,670,848$ 2,176,923$ 2,456,259$ 2,710,161$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,713,207$ 1,592,570$ 1,670,848$ 2,176,923$ 2,456,259$ 2,710,161$ % of Revenues 17%16%16%20%21%24% City of Iowa City Employee Benefits (2400) Fund Summary 343 Activity: General Government Employee Benefits (310640)Fund: Employee Benefits (2400) Division: Finance Administration Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes 9,357,793$ 9,068,802$ 9,650,100$ 10,382,114$ 10,749,761$ 10,749,761$ Other City Taxes Gas/Electric Excise Tax 146,908 150,877 142,872 141,436 131,111 131,111 Mobile Home Tax 12,275 12,121 12,247 12,120 12,240 12,240 Intergovernmental Property Tax Credits - 183,244 383,162 294,301 300,885 300,885 Total Revenues 9,516,976$ 9,415,044$ 10,188,381$ 10,829,971$ 11,193,997$ 11,193,997$ Expenditures: Personnel 49,554$ 51,466$ 52,454$ 54,732$ 56,409$ 58,101$ Services 309,896 326,704 325,863 330,073 334,164 340,847 Total Expenditures 359,450$ 378,170$ 378,317$ 384,805$ 390,573$ 398,949$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental State 28E Agreements 281,548$ 315,605$ 326,586$ 315,000$ 302,475$ 302,475$ Miscellaneous Other Misc Revenue 11,341 51,828 1,801 - - - Total Revenues 292,889$ 367,433$ 328,388$ 315,000$ 302,475$ 302,475$ Expenditures: Services 354,640$ 598,436$ 676,540$ 828,060$ 852,902$ 869,960$ Total Expenditures 354,640$ 598,436$ 676,540$ 828,060$ 852,902$ 869,960$ Activity Summary Activity Summary 344 AFFORDABLE HOUSING FUND The Affordable Housing Fund was a new fund created during fiscal year 2016. The fund accounts for developer fees and contributions towards the development of affordable housing throughout the City. During 2014, the City issued a Request for Proposals for the development of a parcel of land that the City owns at the corner of Court and Linn Streets, which is also the former site of St. Patrick Catholic Church. In the summer of 2015, C.A. Ventures was selected as the developer for this property. As part of the development of this property, C.A. Ventures 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. City Council has directed that affordable housing funds to be split 3 ways: 1) 50% to the Johnson County Housing Trust Fund, 2) 30% to be held for land banking or emergent situations determined by the City Council, 3) 20% directed to HCDC for LIHTC support or supplemental aid through the CDBG/HOME application process. The fiscal year 2016 revised fund balance is $1,000,000. In fiscal years 2017 and 2018, the ending fund balances are projected to be $0. Revenues: Fiscal year 2016 revised revenue budget is $1,000,000 from a developer contribution. No revenue is projected for fiscal year 2017 or fiscal year 2018. The Affordable Housing Fund will receive a $650,000 transfer in from the General Fund in fiscal year 2018. Expenditures: The fiscal year 2018 expenditure budget decreases to $650,000 from $1,000,000. 345 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ -$ 1,000,000$ -$ -$ Revenues: Charges for Fees & Services Building & Development -$ -$ 1,000,000$ -$ -$ -$ Sub-Total Revenues - - 1,000,000 - - - Transfers In: Transfer-In from General Fund - - - - 650,000 650,000 Sub-Total Transfers In - - - - 650,000 650,000 Total Revenues & Transfers In -$ -$ 1,000,000$ -$ 650,000$ 650,000$ Expenditures: Affordable Housing -$ -$ -$ 1,000,000$ 650,000$ 650,000$ Total Expenditures -$ -$ -$ 1,000,000$ 650,000$ 650,000$ Fund Balance, June 30 -$ -$ 1,000,000$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ 1,000,000$ -$ -$ -$ % of Revenues 0%0%100%0%0%0% City of Iowa City Affordable Housing (2500) Fund Summary 346 City of Iowa City Activity: Affordable Housing (490190)Fund: Affordable Housing (2500) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges for Fees & Services Building & Development -$ -$ 1,000,000$ -$ -$ -$ Total Revenues -$ -$ 1,000,000$ -$ -$ -$ Expenditures: Services -$ -$ -$ 700,000$ 487,500$ 487,500$ Capital Outlay - - - 300,000 162,500 162,500 Total Expenditures -$ -$ -$ 1,000,000$ 650,000$ 650,000$ Activity Summary 347 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 Iowa City Housing Authority, which is an activity of the Neighborhood Services division and the Neighborhood & Development Services (NDS) department, 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 Iowa City 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 Iowa City 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, 2017 will be $125,715. Also as part of the financing structure, The Housing Fellowship issued an interest-only loan to the Iowa City 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 $73,345 in fiscal year 2018, a decrease of 0.89% from the estimated fiscal year 2017 estimate. Fund Balance: The fiscal year 2018 ending fund balance is projected at $162,607. Cash balance will be allowed to increase until reaching $210,784. This is the amount of a lump sum payment which is due in fiscal year 2025 as part of the original financing for this project. 348 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 71,949$ 91,406$ 105,146$ 124,888$ 142,009$ 162,607$ Revenues: Use Of Money And Property Interest Revenues -$ -$ 809$ -$ 810$ 800$ Rents 70,119 73,697 71,434 74,000 73,345 74,812 Total Revenues 70,119$ 73,697$ 72,243$ 74,000$ 74,155$ 75,612$ Expenditures: Housing Authority Property Management 50,662$ 59,957$ 52,501$ 56,879$ 53,557$ 55,251$ Total Expenditures 50,662$ 59,957$ 52,501$ 56,879$ 53,557$ 55,251$ Fund Balance, June 30 91,406$ 105,146$ 124,888$ 142,009$ 162,607$ 182,968$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 91,406$ 105,146$ 124,888$ 142,009$ 162,607$ 182,968$ % of Revenues 180%175%238%250%304%331% City of Iowa City Peninsula Apartments (2510) Fund Summary 349 City of Iowa City Activity: Peninsula Apartments (490192)Fund: Peninsula Apartments (2510) Division: Neighborhood Services Department: Neighborhood and Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues -$ -$ 809$ -$ 810$ 800$ Rents 70,119 73,697 71,434 74,000 73,345 74,812 Total Revenues 70,119$ 73,697$ 72,243$ 74,000$ 74,155$ 75,612$ Expenditures: Services 38,781$ 47,645$ 39,742$ 43,657$ 39,855$ 41,051$ Other Financial Uses 11,881 12,312 12,759 13,222 13,702 14,200 Total Expenditures 50,662$ 59,957$ 52,501$ 56,879$ 53,557$ 55,251$ Activity Summary 350 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 12/1/16 Estimated TIF Receipts FY17 Estimated TIF Receipts FY18 Estimated TIF Debt 6/30/2018 2603 - City-University I 14,076,459$ 16,786,296$ 805,965$ 727,874$ 29,328,916$ 2604 - Sycamore & 1st Ave (1)2,306,688 - 388,586 436,559 1,481,543 2607 - Scott 6 Industrial 1,687,817 7,777 750,000 945,594 - 2608 - Heinz Road 170,000 - 42,500 - 127,500 2613 - Moss Green Village (2)2,163,746 - - - 2,163,746 2614 - Towncrest Area 2,110,742 (403,284) 144,992 133,677 1,428,789 2615 - Riverside Drive 1,954,785 7,843 144,910 90,208 1,727,510 Total 24,470,237$ 16,398,632$ 2,276,953$ 2,333,912$ 36,258,004$ (1) Reduced by cash on hand of $236,684 at June 30, 2016 (2) Has not been certified yet 351 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 2,129$ 19,664$ 835$ 239,487$ 463,893$ 491,948$ Revenues: Other City Taxes TIF Revenues 434,670$ 640,244$ 1,027,218$ 2,276,953$ 2,333,912$ 2,736,051$ Use Of Money And Property Interest Revenues - - 3,615 - - - Sub-Total Revenues 434,670 640,244 1,030,833 2,276,953 2,333,912 2,736,051 Transfers In: Transfers In 113 - - - - - Sub-Total Transfers In 113 - - - - - Total Revenues & Transfers In 434,783$ 640,244$ 1,030,833$ 2,276,953$ 2,333,912$ 2,736,051$ Expenditures By Urban Renewal Area: Highway 6 Industrial Park 1,604$ -$ -$ -$ -$ -$ Sycamore & 1st Ave - - - - 250,000 250,000 Northgate Corporate Park 8,496 - - - - - Scott 6 Industrial - 5,079 - - - - Heinz Road 135,361 13,591 - 42,500 - - Moss Green Village (142) - - - - - Riverside Drive - - - - 82,365 165,000 Sub-Total Expenditures 145,319 18,670 - 42,500 332,365 415,000 Transfers Out: TIF Debt Transfers Out 271,929 640,403 792,180 2,010,047 1,973,492 2,293,211 Sub-Total Transfers Out 271,929 640,403 792,180 2,010,047 1,973,492 2,293,211 Total Expenditures & Transfers Out 417,248$ 659,073$ 792,180$ 2,052,547$ 2,305,857$ 2,708,211$ Fund Balance, June 30 19,664$ 835$ 239,487$ 463,893$ 491,948$ 519,788$ Restricted / Committed /Assigned - - 236,684 461,090 489,145 516,985 Unassigned Balance 19,664$ 835$ 2,803$ 2,803$ 2,803$ 2,803$ % of Revenues & Transfers In 5%0%0%0%0%0% Starting in fiscal year 2018 activity moved from Neighborhood and Development Services Department to Finance Department City of Iowa City Tax Increment Financing (2601 - 2615) Fund Summary 352 City of Iowa City 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,604$ -$ -$ -$ -$ -$ Expenditures: TIF Administration 1,604$ -$ -$ -$ -$ -$ Total Expenditures 1,604$ -$ -$ -$ -$ -$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (26,214)$ 1,102$ 391$ 2,796$ 2,796$ 2,796$ Revenues: Other City Taxes TIF Revenues 290,263$ 501,628$ 534,000$ 805,965$ 727,874$ 1,833,037$ Use Of Money And Property Interest Revenues - - 3,615 - - - Total Revenues 290,263$ 501,628$ 537,615$ 805,965$ 727,874$ 1,833,037$ Transfers Out: TIF Debt Transfers Out 262,947$ 502,339$ 535,210$ 805,965$ 727,874$ 1,833,037$ Total Transfers Out 262,947$ 502,339$ 535,210$ 805,965$ 727,874$ 1,833,037$ Fund Balance, June 30 1,102$ 391$ 2,796$ 2,796$ 2,796$ 2,796$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,102$ 391$ 2,796$ 2,796$ 2,796$ 2,796$ Highway 6 Industrial Park (2601) Fund Summary City-University Project I (2603) Fund Summary 353 City of Iowa City 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 -$ -$ 256$ 236,684$ 461,090$ 489,145$ Revenues: Other City Taxes TIF Revenues -$ 77,777$ 382,522$ 388,586$ 436,559$ 436,559$ Total Revenues -$ 77,777$ 382,522$ 388,586$ 436,559$ 436,559$ Expenditures: TIF Rebate -$ -$ -$ -$ 250,000$ 250,000$ Transfers Out: TIF Debt Transfers Out - 77,521 146,094 164,180 158,504 158,719 Total Expenditures & Transfers Out -$ 77,521$ 146,094$ 164,180$ 408,504$ 408,719$ Fund Balance, June 30 -$ 256$ 236,684$ 461,090$ 489,145$ 516,985$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ 256$ 236,684$ 461,090$ 489,145$ 516,985$ 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 8,496$ -$ -$ -$ -$ -$ Expenditures: TIF Administration 8,496$ -$ -$ -$ -$ -$ Total Expenditures 8,496$ -$ -$ -$ -$ -$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ Sycamore & 1st Avenue (2604) Fund Summary Northgate Corporate Park (2606) Fund Summary 354 City of Iowa City 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 5,079$ 5,079$ -$ -$ -$ -$ Revenues: Other City Taxes TIF Revenues -$ -$ -$ 750,000$ 945,594$ -$ Total Revenues -$ -$ -$ 750,000$ 945,594$ -$ Expenditures: TIF Administration -$ 5,079$ -$ -$ -$ -$ Transfers Out: TIF Debt Transfers Out - - - 750,000 945,594 - Total Expenditures & Transfers Out -$ 5,079$ -$ 750,000$ 945,594$ -$ Fund Balance, June 30 5,079$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 5,079$ -$ -$ -$ -$ -$ 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 13,591$ 13,591$ -$ 8$ 8$ 8$ Revenues: Other City Taxes TIF Revenues 135,361$ -$ 331$ 42,500$ -$ -$ Total Revenues 135,361$ -$ 331$ 42,500$ -$ -$ Expenditures: TIF Rebate 135,361$ 13,591$ -$ 42,500$ -$ -$ Transfers Out: TIF Debt Transfers Out - - 323 - - - Total Expenditures & Transfers Out 135,361$ 13,591$ 323$ 42,500$ -$ -$ Fund Balance, June 30 13,591$ -$ 8$ 8$ 8$ 8$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 13,591$ -$ 8$ 8$ 8$ 8$ Scott 6 Industrial (2607) Fund Summary Heinz Road (2608) Fund Summary 355 City of Iowa City 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (113)$ -$ -$ -$ -$ -$ Transfers In: Transfers In 113$ -$ -$ -$ -$ -$ Total Transfers In 113$ -$ -$ -$ -$ -$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (142)$ -$ -$ -$ -$ -$ Expenditures: TIF Administration (142)$ -$ -$ -$ -$ -$ Total Expenditures (142)$ -$ -$ -$ -$ -$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ Lower Muscatine Road (2611) Fund Summary Moss Green Village (2613) Fund Summary 356 City of Iowa City 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (64)$ -$ 188$ -$ -$ -$ Revenues: Other City Taxes TIF Revenues 9,046$ 40,105$ 88,570$ 144,992$ 133,677$ 133,677$ Total Revenues 9,046$ 40,105$ 88,570$ 144,992$ 133,677$ 133,677$ Transfers Out: TIF Debt Transfers Out 8,982$ 39,917$ 88,758$ 144,992$ 133,677$ 133,677$ Total Transfers Out 8,982$ 39,917$ 88,758$ 144,992$ 133,677$ 133,677$ Fund Balance, June 30 -$ 188$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ 188$ -$ -$ -$ -$ 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 (108)$ (108)$ -$ -$ -$ -$ Revenues: Other City Taxes TIF Revenues -$ 20,734$ 21,796$ 144,910$ 90,208$ 332,778$ Total Revenues -$ 20,734$ 21,796$ 144,910$ 90,208$ 332,778$ Expenditures: TIF Rebate -$ -$ -$ -$ 82,365$ 165,000$ Transfers Out: TIF Debt Transfers Out - 20,626 21,796 144,910 7,843 167,778 Total Expenditures & Transfers Out -$ 20,626$ 21,796$ 144,910$ 90,208$ 332,778$ Fund Balance, June 30 (108)$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance (108)$ -$ -$ -$ -$ -$ Fund Summary Riverside Drive (2615) Fund Summary Towncrest Area (2614) 357 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 2016 totaled $295,284. The estimated payments in fiscal year 2017 total $317,859, and the budgeted collections in fiscal year 2018 are $355,350 including the State backfill for commercial property taxes. Fiscal year 2018 payouts are projected to increase by 11.79% over fiscal year 2017. This is due to increased property valuations in the district and a slight expansion of the district to include more properties in the area. 358 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,590$ -$ -$ -$ -$ -$ Revenues: Property Taxes 275,805$ 280,790$ 264,683$ 289,036$ 323,018$ 323,018$ Intergovernmental Property Tax Credits - 15,351 30,601 28,823 32,332 32,332 Total Revenues 275,805$ 296,141$ 295,284$ 317,859$ 355,350$ 355,350$ Expenditures: SSMID 277,395$ 296,141$ 295,284$ 317,859$ 355,350$ 355,350$ Total Expenditures 277,395$ 296,141$ 295,284$ 317,859$ 355,350$ 355,350$ Fund Balance, June 30 -$ -$ -$ -$ -$ -$ Restricted / Committed /Assigned - - - - - - Unassigned Balance -$ -$ -$ -$ -$ -$ % of Revenues 0%0%0%0%0%0% City of Iowa City SSMID-Downtown District (2820) Fund Summary 359 City of Iowa City Activity: SSMID Fund: SSMID-Downtown District (2820) Division: Finance Adminstration Department: Finance 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Property Taxes 275,805$ 280,790$ 264,683$ 289,036$ 323,018$ 323,018$ Intergovernmental Property Tax Credits - 15,351 30,601 28,823 32,332 32,332 Total Revenues 275,805$ 296,141$ 295,284$ 317,859$ 355,350$ 355,350$ Expenditures: Services 277,395$ 296,141$ 295,284$ 317,859$ 355,350$ 355,350$ Total Expenditures 277,395$ 296,141$ 295,284$ 317,859$ 355,350$ 355,350$ Activity prior to fiscal year 2018 reported under Neighborhood and Development Services Department Activity Summary 360 DEBT SERVICE FUND Fund Summary Debt Schedules F Y 2 0 1 8 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 2018 is $3.58 per $1,000 in valuation – this is a reduction of $.25 per $1,000 from the fiscal year 2017 levy. Future general obligation bond issues are estimated at $9.823 million in 2017, $12.899 million in 2018, and $12.281 million in 2019 including 2% for bond issuance costs. Proceeds from bond issues are recorded in the Capital Projects Fund. Annual principal and interest payments (not including estimated annual payments for the 2017 proposed bond issue) as of June 30, 2017 are projected to be as follows: Fiscal Year Principal Interest Total 2018 10,995,000 1,454,039 12,449,039 57,080,000 2019 8,265,000 1,178,623 9,443,623 46,085,000 2020 4,515,000 953,948 5,468,948 37,820,000 2021 4,615,000 847,755 5,462,755 33,305,000 2022 5,695,000 748,875 6,443,875 28,690,000 2023 4,775,000 621,945 5,396,945 22,995,000 2024 3,970,000 501,295 4,471,295 18,220,000 2025 2,995,000 405,995 3,400,995 14,250,000 2026 2,145,000 335,045 2,480,045 11,255,000 2027 990,000 280,725 1,270,725 9,110,000 2028 895,000 250,365 1,145,365 8,120,000 2029 915,000 222,495 1,137,495 7,225,000 2030 940,000 193,820 1,133,820 6,310,000 2031 965,000 164,325 1,129,325 5,370,000 2032 995,000 133,950 1,128,950 4,405,000 2033 815,000 102,300 917,300 3,410,000 2034 840,000 77,850 917,850 2,595,000 2035 865,000 52,650 917,650 1,755,000 2036 890,000 26,700 916,700 890,000 Totals at June 30, 2017 57,080,000 8,552,699 65,632,699 Annual Payments Principal Outstanding Beginning of Fiscal Year 363 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 (TIF) debt with the statutory debt limit. Total valuations for Iowa City for fiscal year 2018 are approximately $5.487 billion. The debt limit, or five percent (5%) of this amount, is about $274.3 million. Outstanding G.O. and TIF debt at June 30, 2018, is estimated to be $67.9 million, which is 24.8% of the debt limit and 1.24% of total valuations. The City’s G.O. and TIF bonded debt versus the State imposed legal debt limit has been on a declining trend since fiscal year 2010. * FY17, FY18, and FY19 figures are estimates 364 This City’s Debt Management policy, which limits its ability to levy taxes for repayment of debt, states that the debt service levy shall not exceed 30% of the city levy. The following chart shows the debt service levy as a percentage of the city levy rate for fiscal year 2010 through fiscal year 2019. Fiscal years 2017 through 2019 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 2018 is $3.58 per $1,000 of value while the City’s total property tax levy rate is $16.333 per $1,000 of value. The debt service levy rate is projected to decrease another $.25 in fiscal year 2019. 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 2019. 365 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 2016 is $6,000,280. This is a decline of $444,438 or 6.9% from the fiscal year 2015 ending fund balance. The decrease in fund balance is primarily related to the early call of the 2008A general obligation bonds. Ending fund balance for fiscal year 2017 is estimated to be $6,580,409 which is an increase of $580,129 or 9.67% from fiscal year 2016. This increase is due to the accumulation of funds for the repayment of the 2012D and 2016E tax increment financing revenue bonds. The 2017 revised budget includes an early call of the 2008B and 2009C general obligation bonds totaling $3,045,000. The transfer from the Water Fund for debt service payments is completed in the fiscal year 2017 budget. The estimated ending fund balance for fiscal year 2018 is projected to be $6,575,414 which is a decrease of $4,995 or 0%. The fiscal year 2018 budget includes an early call of the 2010B and 2011A general obligation bonds totaling $3,800,000. The 2019 projected budget includes and early call of the 2011C general obligation bonds of $2,610,000. 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 and 2016E tax increment financing revenue bonds. Restricted fund balance is estimated as $1,617,778 at the end of fiscal year 2018. 366 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 5,820,298$ 8,868,053$ 6,444,718$ 6,000,280$ 6,580,409$ 6,575,414$ Revenues: Property Taxes 11,977,754$ 12,725,229$ 12,309,367$ 12,919,875$ 12,522,935$ 11,647,895$ Other City Taxes Gas/Electric Excise Tax 187,143 210,260 180,306 172,247 149,244 149,749 Mobile Home Tax 15,652 16,863 15,447 16,863 15,440 15,440 Use Of Money And Property Interest Revenues 64,998 74,553 44,298 141,553 143,102 95,812 Intergovernmental Property Tax Credits - 255,366 483,552 358,354 342,447 342,447 Charges For Fees And Services Building & Devlpmt - 190,784 - - - - Other Financial Sources Loan Repayments 176,381 178,166 268,922 137,132 50,250 50,250 Debt Sales 2,660,000 - - 657,323 - - Sub-Total Revenues 15,081,928 13,651,221 13,301,892 14,403,347 13,223,418 12,301,593 Transfers In Transfers-In 6,515,322 1,134,225 1,269,920 1,567,182 1,028,004 1,117,558 Sub-Total Transfers In 6,515,322 1,134,225 1,269,920 1,567,182 1,028,004 1,117,558 Total Revenues & Transfers In 21,597,250$ 14,785,446$ 14,571,813$ 15,970,529$ 14,251,422$ 13,419,151$ Expenditures: Financial Services & Charges 545$ -$ 4,844$ 11,000$ 15,000$ 15,000$ Issuance Costs 11,962 - - - - - GO Bonds Principal 11,200,000 15,525,000 13,395,000 13,460,972 12,359,214 11,450,330 GO Bonds Interest 1,872,314 1,608,446 1,411,071 1,441,220 1,290,708 1,357,915 Revenue Bonds Principal - - 130,000 130,000 135,000 135,000 Revenue Bonds Interest 75,335 75,335 75,335 347,208 456,495 454,335 Sub-Total Expenditures 13,160,156 17,208,781 15,016,250 15,390,400 14,256,417 13,412,580 Transfers Out: Misc Transfers Out 5,389,339 - - - - - Sub-Total Transfers Out 5,389,339 - - - - - Total Expenditures & Transfers Out 18,549,495$ 17,208,781$ 15,016,250$ 15,390,400$ 14,256,417$ 13,412,580$ Fund Balance, June 30 8,868,053$ 6,444,718$ 6,000,280$ 6,580,409$ 6,575,414$ 6,581,985$ Restricted / Committed /Assigned 662,658 667,748 825,367 1,604,619 1,617,778 1,703,552 Unassigned Balance 8,205,395$ 5,776,970$ 5,174,913$ 4,975,790$ 4,957,636$ 4,878,433$ City of Iowa City Debt Service Fund (5000 - 5999) Fund Summary 367 FY2017 FY2018 FY2019 2008B G.O. Refunding 17,005,000$ 2017 -$ 3,167,675 -$ -$ 2009C G.O. Multi-purpose 6,685,000 2017 - 2,291,300 - - 2010B G.O. Multi-purpose *7,420,000 2020 2,370,000 819,275 2,429,375 - 2011A G.O. Multi-purpose *7,925,000 2021 3,080,000 983,031 3,181,531 - 2011C G.O. Refunding *10,930,000 2021 5,055,000 1,378,963 1,374,463 3,983,313 2012A G.O. Multi-purpose 9,070,000 2022 4,780,000 1,016,113 1,013,113 1,009,813 2012D TIF Revenue Bonds 2,655,000 2032 2,395,000 204,035 207,345 205,185 2013A G.O. Multi-purpose 7,230,000 2023 4,975,000 858,325 865,575 872,675 2014 G.O. Multi-purpose/ Refunding 11,980,000 2024 6,685,000 2,402,825 1,074,125 1,066,125 2015 G.O. Multi-Purpose 7,785,000 2025 6,380,000 853,713 854,513 855,013 2016A G.O. Multi-purpose 8,795,000 2026 8,555,000 509,282 1,064,850 1,067,350 2016B G.O. Taxable 610,000 2017 - 621,692 - - 2016E TIF Revenue Bonds 12,805,000 2036 12,805,000 273,173 384,150 384,150 2017 G.O. Proposed 9,823,090 2027 - - 1,792,378 1,792,378 2018 G.O. Proposed 12,899,006 2028 - - - 2,161,580 Total - General Obligation Debt Service: 57,080,000$ 15,379,400$ 14,241,417$ 13,397,580$ * Budgeted for early calls General Obligation Bonds/TIF Revenue Bonds Outstanding Debt Obligation Summary by Individual Issue Debt Service Payments Issue / Use of Funds Fiscal Year Debt Paid in Full Amount of Issue Principal Outstanding June 30, 2017 368 Fiscal Year Principal Interest Total 2018 2,370,000 59,375 2,429,375 2,429,375 2,370,000 2.250% Totals 2,370,000 59,375 2,429,375 2,429,375 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: $7,420,000 Dated: August 2, 2010 To be called: June 1, 2018 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 369 Fiscal Year Principal Interest Total 2018 3,080,000 101,531 3,181,531 3,181,531 3,080,000 3.000% Totals 3,080,000 101,531 3,181,531 3,181,531 Principal payable June 1. Interest payable June 1 and December 1. Amount Airport Runway 7 Parallel Grading 90,750$ 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: $7,925,000 Dated: June 8, 2011 To be called: June 1, 2018 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 370 Fiscal Year Principal Interest Total 2018 1,205,000 169,463 1,374,463 1,374,463 5,055,000 3.000% 2019 3,850,000 133,313 3,983,313 3,983,313 3,850,000 3.250% Totals 5,055,000 302,775 5,357,775 5,357,775 Principal payable June 1. Interest payable June 1 and December 1. Amount Advance Refunded 2002 GO Bonds 10,580,000$ 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: $10,930,000 Dated: June 8, 2011 To be called: June 1, 2019 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue 371 Fiscal Year Principal Interest Total 2018 915,000 98,113 1,013,113 952,795 60,318 4,780,000 2.00% 2019 930,000 79,813 1,009,813 949,691 60,121 3,865,000 2.00% 2020 955,000 61,213 1,016,213 955,710 60,502 2,935,000 2.00% 2021 975,000 42,113 1,017,113 956,557 60,556 1,980,000 2.00% 2022 1,005,000 22,613 1,027,613 966,432 61,181 1,005,000 2.225% Totals 4,780,000 303,863 5,083,863 4,781,185 302,678 Principal payable June 1. Interest payable June 1 and December 1. Amount Runway 7-25 Taxiway 232,000$ 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: $9,070,000 Dated: June 20, 2012 Callable: June 1, 2018 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue Tax Increment Financing 372 Fiscal Year Principal Interest Total 2018 135,000 72,345 207,345 207,345 2,395,000 1.60% 2019 135,000 70,185 205,185 205,185 2,260,000 2.00% 2020 140,000 67,485 207,485 207,485 2,125,000 2.10% 2021 140,000 64,545 204,545 204,545 1,985,000 2.30% 2022 145,000 61,325 206,325 206,325 1,845,000 2.40% 2023 150,000 57,845 207,845 207,845 1,700,000 2.60% 2024 150,000 53,945 203,945 203,945 1,550,000 2.80% 2025 155,000 49,745 204,745 204,745 1,400,000 3.00% 2026 160,000 45,095 205,095 205,095 1,245,000 3.20% 2027 165,000 39,975 204,975 204,975 1,085,000 3.40% 2028 170,000 34,365 204,365 204,365 920,000 3.60% 2029 175,000 28,245 203,245 203,245 750,000 3.70% 2030 185,000 21,770 206,770 206,770 575,000 3.70% 2031 190,000 14,925 204,925 204,925 390,000 3.75% 2032 200,000 7,800 207,800 207,800 200,000 3.90% Totals 2,395,000 689,595 3,084,595 3,084,595 Principal payable June 1. Interest payable June 1 and December 1. Amount Park @ 201 Project 2,330,000$ Debt Service Reserve 207,845 Capitalized Interest 38,086 Issuance Costs 79,069 Amount of Issue 2,655,000$ Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Tax Increment Financing 2012D Taxable Urban Renewal Revenue Bonds Principal: $2,655,000 Dated: November 29, 2012 Callable: June 1, 2021 373 Fiscal Year Principal Interest Total 2018 790,000 75,575 865,575 714,129 151,446 4,975,000 1.00% 2019 805,000 67,675 872,675 719,987 152,688 4,185,000 1.25% 2020 820,000 57,613 877,613 724,061 153,552 3,380,000 1.45% 2021 835,000 45,723 880,723 726,627 154,096 2,560,000 1.60% 2022 855,000 32,363 887,363 732,105 155,258 1,725,000 1.75% 2023 870,000 17,400 887,400 732,136 155,264 870,000 2.00% Totals 4,975,000 296,348 5,271,348 4,349,044 922,304 Principal payable June 1. Interest payable June 1 and December 1. Amount Moss Ridge Road 1,610,000$ Lower Muscatine-Kirkwood to First Ave 375,000 Traffic Signals Project 250,000 Sidewalk Infill Program 100,000 Taft Speedway Levee Project 100,000 Warm Storage Building, Napolean Park 300,000 CBD Streetscape Project 350,000 William Street Reconstruction 540,000 Parks Annual Improvements 200,000 Hickory Hills Restroom/Saferoom 34,000 Terry Trueblood Recreation Area 2,000,000 Normandy Drive Restoration Project 409,050 Fairmeadows Restroom & Splash Pad 95,000 Intra-city Bike Trails 50,000 Scott Park Development & Trail 140,000 City Hall Projects 116,400 Projectdox Quickstart 306,000 Library Public Space Remodeling 100,000 Fire Station #3 Kitchen Remodel 35,000 Issuance Costs 119,550 Amount of Issue 7,230,000$ 2013A General Obligation Bond Issue Principal: $7,230,000 Dated: July 16, 2013 Callable: June 1, 2019 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue Tax Increment Financing 374 Fiscal Year Principal Interest Total 2018 900,000 174,125 1,074,125 758,758 315,367 6,685,000 2.00% 2019 910,000 156,125 1,066,125 753,107 313,018 5,785,000 3.00% 2020 925,000 128,825 1,053,825 744,418 309,407 4,875,000 3.00% 2021 950,000 101,075 1,051,075 742,476 308,599 3,950,000 3.00% 2022 970,000 72,575 1,042,575 736,471 306,104 3,000,000 2.25% 2023 1,000,000 50,750 1,050,750 742,246 308,504 2,030,000 2.50% 2024 1,030,000 25,750 1,055,750 745,778 309,972 1,030,000 2.50% - - Totals 6,685,000 709,225 7,394,225 5,223,254 2,170,971 Principal payable June 1. Interest payable June 1 and December 1. Amount Moss Ridge Road 1,890,000$ 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$ 2014 General Obligation/Refunding Bond Issue Principal: $11,980,000 Dated: June 3, 2014 Callable: June 1, 2020 Project Payments Principal Outstanding Beginning of Fiscal Year Coupon Rate Property Tax Revenue Tax Increment Financing 375 Fiscal Year Principal Interest Total 2018 725,000 129,513 854,513 783,166 71,347 6,380,000 2.00% 2019 740,000 115,013 855,013 783,624 71,388 5,655,000 2.00% 2020 765,000 100,213 865,213 792,973 72,240 4,915,000 2.00% 2021 785,000 83,000 868,000 795,527 72,473 4,150,000 2.00% 2022 805,000 67,300 872,300 799,468 72,832 3,365,000 2.00% 2023 830,000 51,200 881,200 807,625 73,575 2,560,000 2.00% 2024 850,000 34,600 884,600 810,741 73,859 1,730,000 2.00% 2025 880,000 17,600 897,600 822,656 74,944 880,000 2.00% Totals 6,380,000 598,438 6,978,438 6,395,781 582,657 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 200,000$ 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$ Payments Property Tax Revenue Tax Increment Financing 2015 General Obligation Bond Issue Principal: $7,785,000 Dated: June 2, 2015 Callable: June 1, 2023 Project Principal Outstanding Beginning of Fiscal Year Coupon Rate 376 Fiscal Year Principal Interest Total - 2018 875,000 189,850 1,064,850 1,064,850 8,555,000 2.00% 2019 895,000 172,350 1,067,350 1,067,350 7,680,000 2.00% 2020 910,000 154,450 1,064,450 1,064,450 6,785,000 3.00% 2021 930,000 127,150 1,057,150 1,057,150 5,875,000 2.00% 2022 950,000 108,550 1,058,550 1,058,550 4,945,000 2.00% 2023 965,000 89,550 1,054,550 1,054,550 3,995,000 3.00% 2024 985,000 60,600 1,045,600 1,045,600 3,030,000 2.00% 2025 1,010,000 40,900 1,050,900 1,050,900 2,045,000 2.00% 2026 1,035,000 20,700 1,055,700 1,055,700 1,035,000 2.00% Totals 8,555,000 964,100 9,519,100 9,519,100 Principal payable June 1. Interest payable June 1 and December 1. Amount Riverfront Crossings Redevelopment 150,000$ Riverfront Crossings Riverbank/Park Development 500,000 City Park Cabin Restoration 130,000 City Park Pool Cabana Shelters 65,000 Pheasant Hill Park Renovation 25,000 Happy Hollow Park Shelter & Bathroom Upgrades 150,000 Hickory Hill Park & Trail Development 200,000 Upgrade Building BAS Controls 118,000 Mercer Aquatic & Scanlon Gym Improvements 53,000 Mormon Trek Right Turn Lane & Three Lane Conversion 650,000 1st Ave/IAIS RR Crossing Grade Separation 1,546,222 First Ave Three Lane Conversion 275,000 Washington Street Reconstruction 4,133,666 Fire/Police Storage Facility Relocation 700,000 Issuance Costs 99,112 8,795,000$ Coupon Rate Project 2016A General Obligation Bond Issue Principal: $8,795,000 Dated: June 16, 2016 Callable: June 1, 2024 Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year 377 Fiscal Year Principal Interest Total 2018 - 384,150 384,150 384,150 12,805,000 3.00% 2019 - 384,150 384,150 384,150 12,805,000 3.00% 2020 - 384,150 384,150 384,150 12,805,000 3.00% 2021 - 384,150 384,150 384,150 12,805,000 3.00% 2022 965,000 384,150 1,349,150 1,349,150 12,805,000 3.00% 2023 960,000 355,200 1,315,200 1,315,200 11,840,000 3.00% 2024 955,000 326,400 1,281,400 1,281,400 10,880,000 3.00% 2025 950,000 297,750 1,247,750 1,247,750 9,925,000 3.00% 2026 950,000 269,250 1,219,250 1,219,250 8,975,000 3.00% 2027 *825,000 240,750 1,065,750 1,065,750 8,025,000 3.00% * 2028 *725,000 216,000 941,000 941,000 7,200,000 3.00% * 2029 *740,000 194,250 934,250 934,250 6,475,000 3.00% * 2030 *755,000 172,050 927,050 927,050 5,735,000 3.00% * 2031 *775,000 149,400 924,400 924,400 4,980,000 3.00% * 2032 *795,000 126,150 921,150 921,150 4,205,000 3.00% * 2033 *815,000 102,300 917,300 917,300 3,410,000 3.00% * 2034 *840,000 77,850 917,850 917,850 2,595,000 3.00% * 2035 *865,000 52,650 917,650 917,650 1,755,000 3.00% * 2036 *890,000 26,700 916,700 916,700 890,000 3.00% * Totals 12,805,000 4,527,450 17,332,450 17,332,450 Principal payable June 1. Interest payable June 1 and December 1. * Rate resets on June 1, 2026 at 10 year CMT plus 1.65% with a cap of 6% Amount Chauncey Building Project 12,097,250$ Capitalized Interest 657,323 Issuance Costs 50,427 Amount of Issue 12,805,000$ Principal Outstanding Beginning of Fiscal Year Coupon Rate * Project 2016E Taxable Urban Renewal Bond Anticipation Notes Principal: $12,805,000 Dated: September 15, 2016 Callable: June 1, 2026, 2029, 2032, 2035 Payments Tax Increment Financing 378 ENTERPRISE FUNDS Parking Transit Wastewater Water Refuse Collection Landfill Airport Storm Water Management Cable Television Housing Authority F Y 2 0 1 8 PARKING FUND The Parking Fund accounts for the activities of the City’s parking operations. The Parking Fund is an enterprise fund and is a fully self-sustaining business-like activity. Revenues are primarily derived from parking meter revenue, parking ramp revenue, and parking fines. The Parking Fund’s unassigned fund balance on June 30, 2016 was $4,857,110, a 45.97% increase from fiscal year 2015. This increase was due to a reduction in debt service expenditures as a result of the early defeasance of the 2009 parking revenue bonds in fiscal year 2015. Using Parking Fund 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 2017 year-end unassigned fund balance is estimated to increase 24.92% from to $6,067,298. In fiscal year 2018, the unassigned fund balance is estimated to increase 10.07% to $6,678,479. These increases are primarily due to the reduction of debt service expenditures. (1) FY17 and FY18 figures are estimates Estimated restricted fund balance at June 30, 2018 is $3,500,000. This restricted fund balance represents funds held from the sale of the parking lot at the corner of Court & Linn Streets. Prior year restricted fund balances also included funds that were held in accordance with revenue bond provisions that were eliminated when the 2009 revenue bonds were defeased and from the parking impact fee ordinance. The City entered into a development agreement for the sale of the parking lot at the corner of Court & Linn Streets for $5.5 million in 2015. Completion of the sale is took place in the spring of 2016. These funds were placed into the Parking Debt Service Reserve to be used to make lease-purchase payments on the proposed Harrison Street parking garage. A parking impact fee, which deals with off-street parking requirements, is required for residential development in most of the Near Southside Neighborhood. The Near Southside is bound by Burlington Street to the north, Madison Street to the west, Gilbert Street to the east, and the FY14 FY15 FY16 FY17 FY18 Unassigned $4,948,044 $3,327,493 $4,857,110 $6,067,298 $6,678,479 $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 Fund Balance (1) 381 Iowa Interstate Railway main-line to the south. The revenues from the impact fee are to provide parking facilities in the Near Southside. A formula is used to determine the amount of required off-street parking and the amount of required parking impact fee. The Neighborhood & Development Services department collects the fee, which may be paid in three installments, with the first installment due before the certificate of occupancy is issued. The City has entered into an agreement for the construction of a 600 space parking garage along Harrison Street between Dubuque and Clinton Streets. The garage 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 garage is expected to be completed in the spring of 2017 and lease-purchase payments are expected to begin in July 2017. Revenues: Rates for the Parking System are set by the City Council. Parking System rates are reviewed annually. The following tables list hourly and monthly Parking System rates and charges as approved by the City Council. These rates include hourly rate adjustments that became effective on July 1, 2013 and the monthly permit rate adjustments that became effective on July 1, 2009. A $5 per month increase to parking permit charges is also proposed for fiscal year 2018. 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 2018 $85.00 $85.00 $85.00 $85.00 2011 80.00 80.00 80.00 80.00 2010 80.00 80.00 70.00 80.00 2007 75.00 65.00 60.00 75.00 2004 70.00 60.00 55.00 70.00 2002 60.00 50.00 45.00 60.00 2001 55.00 45.00 40.00 60.00 Surface parking lots charge $60.00 per month for parking permits. These fees are budget to increase to $65.00 per month in fiscal year 2018. 382 Fiscal year 2018 revenue is estimated to increase 4.26% when compared to fiscal year 2017 estimated revenue. This increase is anticipated due to increased revenue due from the opening of the Harrison Street parking garage. Parking service charges are approximately 95% of fund revenues and parking fines are about 3%. Expenditures: Fiscal year 2018 budgeted expenditures represent a 97.4% increase from fiscal year 2017 estimated expenditures. This is due to an increase in debt service expenditures from the addition of the Harrison Street parking garage lease-purchase agreement and an anticipated $2,000,000 early call on a portion of the lease on June 1, 2018. The Parking Fund is budgeting $520,000 for transfers to the Capital Projects Fund for parking facility restoration and repairs and parking equipment upgrades. 95% 3% 1% 1% FY2018 Estimated - $5,922,530 Service Charges Fines Other Interest Income 24% 31% 0% 0% 45% FY2018 Estimated - $6,941,622 Personnel Services Supplies Capital Outlay Debt Service 383 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 6,428,562$ 6,867,952$ 3,713,076$ 10,742,693$ 11,952,881$ 10,178,479$ Revenues: Use Of Money And Property Interest Revenues 44,062$ 35,207$ 35,348$ 35,000$ 35,350$ 35,350$ Charges For Fees And Services Parking Charges 5,096,819 5,253,013 5,239,882 5,316,727 5,624,810 5,624,810 Miscellaneous Parking Fines 197,578 248,841 198,370 250,000 198,370 198,370 Other Misc Revenue 26,146 82,592 40,459 78,721 64,000 64,000 Other Financial Sources Sale Of Assets - - 5,502,850 - - - Sub-Total Revenues 5,364,605 5,619,653 11,016,908 5,680,448 5,922,530 5,922,530 Transfers In: Transfer In - Interfund Loan from Landfill Res - 2,495,350 - - - - Transfer In - Tax Increment Financing 18,850 - - - - - 1) Debt Service Transfers 840,350 3,943,875 5,500,000 - 1,114,695 1,114,695 Sub-Total Transfers In 859,200 6,439,225 5,500,000 - 1,114,695 1,114,695 Total Revenues & Transfers In 6,223,805$ 12,058,878$ 16,516,908$ 5,680,448$ 7,037,225$ 7,037,225$ Expenditures: Parking Administration 1,082,938$ 1,227,040$ 1,307,195$ 1,304,558$ 1,387,780$ 1,419,390$ On Street Operations 741,712 833,273 753,636 911,311 1,111,897 1,139,512 Parking Ramp Operations 1,095,959 1,194,953 1,151,908 1,301,027 1,327,250 1,360,496 Parking Debt Service 838,300 7,973,550 - - 3,114,695 3,114,695 Sub-Total Expenditures 3,758,909 11,228,816 3,212,740 3,516,896 6,941,622 7,034,093 Transfers Out: Capital Improvement Projects 1,185,156 (103,318) 553,107 725,000 520,000 300,000 1) Debt Service Transfers 840,350 3,943,875 5,500,000 - 1,114,695 1,114,695 Interfund Loan Repayment to Landfill - 144,381 221,444 228,364 235,310 242,467 Sub-Total Transfers Out 2,025,506 3,984,938 6,274,551 953,364 1,870,005 1,657,162 Total Expenditures & Transfers Out 5,784,415$ 15,213,754$ 9,487,291$ 4,470,260$ 8,811,627$ 8,691,255$ Fund Balance, June 30 6,867,952$ 3,713,076$ 10,742,693$ 11,952,881$ 10,178,479$ 8,524,449$ Restricted / Committed /Assigned 1,919,908 385,583 5,885,583 5,885,583 3,500,000 1,500,000 Unassigned Balance 4,948,044$ 3,327,493$ 4,857,110$ 6,067,298$ 6,678,479$ 7,024,449$ % of Revenues & Transfers In 80%28%29%107%95%100% 1) Same Fund Transfers City of Iowa City Parking (7100 - 7102) Fund Summary 384 PARKING OPERATIONS The Parking Division of the Transportation and Resource Management 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 five ramps, with a sixth opening in March of 2017, five surface lots, and on-street (metered) parking. Parking Services enforces parking regulations in the central business district and surrounding areas, 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 and Parking Lot Operations Short-term meters (1-2 hours) are concentrated in the core of the downtown. These meters are intended for those that are looking to have short visits to shop, dine, etc., in downtown Iowa City. Meter terms become longer as you move further away from the downtown core. The Parking division also operates the following parking lots: 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 (Burlington Street & Dubuque Street) One block south of the Public Library • Capitol Street Garage (Burlington Street & 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. • Harrison Street Garage (Harrison Street & Dubuque Street) is anticipated to come online in March of 2017. 385 Parking Debt Service Parking debt service consists of principal and interest payments on parking revenue bonds and the Harrison Street lease-purchase agreement, which are repaid with parking revenue. HIGHLIGHTS • Anticipated completion of construction of Harrison Street Garage project in March 2017. • Completed third year of First Hour Free resulting in over 1.3 million hours of free parking • Joint projects with University of Iowa to implement a bicycle sharing program & mobile parking payment service Recent Accomplishments: • Completed $400,000 ramp restoration project • Additional bicycle amenities including increased bike racks, bike parklet, and fit-it stations • Additional moped and motorcycle parking Upcoming Challenges: • Continued development of high density housing structures in downtown • Access and revenue equipment approaching 10 years of service • Rollout for mobile payment app • Expansion of electric vehicle charging station network Staffing: FY2016 FY2017 FY2018 Total FTE’s 23.13 21.63 21.63 Staffing Level Change Summary: There are no staffing level changes are in the fiscal year 2018 budget 386 Service Level Change Summary: The Harrison Street parking garage is expected to open in March of 2017. This will be an automated facility which will carry similar operating expenses as the Chauncey Swan facility. A $5 per month increase to parking permit charges is also proposed for fiscal year 2018. This would result in surface lots charging $65 per month and parking structures charging $85 per month. We estimate that this would result in an increase of $80,000 in revenues. The last rate increase for parking permits was in July of 2009. Financial Highlights: On street service expenditures have increased in fiscal year 2018 from $260,084 to $489,140 due to a budgeted loan for the cleanup and renovation of ‘pig alley’ downtown. This loan is expected to be repaid with additional parking fees from the owners. Parking ramp operation charges for service revenues and services expenditures have increased in fiscal year 2018 due to the opening of the Harrison Street parking garage. Debt service expenditures have increased in fiscal year 2018 to $3,114,695 from $0 due to the purchase of the Harrison Street parking garage. Lease-purchase payments to begin and are estimated at $1,114,695. An additional $2,000,000 is callable on the lease on June 1, 2018, and it is expected that the Parking Fund will call in a portion of the debt at that time. Parking impact fees of $385,583 will also be used to offset a portion of the initial lease-purchase payment. 387 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Transient Hours Parked 4,337,326 4,453,418 4,762,105 5,145,968 4,981,945 Percent Change 2.9%2.7%6.9%8.1%-3.2% Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Credit Card Usage – Access Controlled Facilities FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 43%53%62%67%70% Enhanced Community Engagement and Intergovernmental Relations Increase convenience and access for parking customers. Increase credit card usage as a payment mechanism to 75%. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Encourage a Vibrant and Walkable Urban Core Provide convenient parking options. Increase transient hours parked in downtown on-street and off- street spaces. 388 City of Iowa City Activity: Parking Administration (810110)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 44,062$ 35,207$ 35,348$ 35,000$ 35,350$ 35,350$ Miscellaneous Parking Fines 197,578 248,841 198,370 250,000 198,370 198,370 Other Misc Revenue 2,044 5,112 14,905 - - - Other Financial Sources Sale Of Assets - - 5,500,000 - - - Total Revenues 243,684$ 289,160$ 5,748,623$ 285,000$ 233,720$ 233,720$ Expenditures: Personnel 413,930$ 432,162$ 487,872$ 379,216$ 385,444$ 397,007$ Services 665,724 794,878 818,224 925,342 1,002,098 1,022,140 Supplies 3,284 - 1,100 - 238 243 Total Expenditures 1,082,938$ 1,227,040$ 1,307,195$ 1,304,558$ 1,387,780$ 1,419,390$ Personnel Services - FTE 2014 2015 2016 2017 2018 Assoc Dir -Trans Service 0.50 0.50 0.50 - - Customer Service Rep - Transp. Serv.- - 1.00 1.00 Operations Supv - Trans Serv 3.00 3.00 2.50 2.50 2.50 Operations Specialist - Transp. Serv.- - 0.38 0.38 0.38 Transportation and Res Mgmt Director 0.50 0.50 0.50 - - Total Personnel 4.00 4.00 3.88 3.88 3.88 Activity Summary 389 City of Iowa City Activity: On Street Operations (810120)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Parking Charges 1,583,111$ 1,662,535$ 1,637,424$ 1,675,554$ 1,660,142$ 1,660,142$ Miscellaneous Other Misc Revenue 1,067 (1,415) 104 - - - Other Financial Sources Sale Of Assets - - 2,850 - - - Total Revenues 1,584,178$ 1,661,120$ 1,640,378$ 1,675,554$ 1,660,142$ 1,660,142$ Expenditures: Personnel 493,594$ 471,367$ 466,062$ 578,438$ 587,743$ 605,375$ Services 215,124 321,252 275,559 260,084 489,140 498,923 Supplies 20,520 13,345 12,015 8,789 10,014 10,214 Capital Outlay 12,474 27,309 - 64,000 25,000 25,000 Total Expenditures 741,712$ 833,273$ 753,636$ 911,311$ 1,111,897$ 1,139,512$ Personnel Services - FTE 2014 2015 2016 2017 2018 Customer Service Rep - Pkg 1.50 1.50 1.50 - - Electronics Technician - Transp. Serv.- 1.00 1.00 1.00 1.00 MW II - Transportation Serv. 3.00 2.00 2.00 2.00 2.00 Parking Enforcement Attendant 5.00 5.00 5.00 5.00 5.00 Total Personnel 9.50 9.50 9.50 8.00 8.00 Capital Outlay 2017 2018 Bike racks - replacement/expansion 12,000$ -$ Bicycle parklets 25,000 25,000 Big Belly trash receptacles (3)24,000 - Bicycle fix it stations 3,000 - Total Capital Outlay 64,000$ 25,000$ Activity Summary 390 City of Iowa City Activity: Parking Ramp Operations (810140)Fund: Parking (7100) Division: Parking (810100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Parking Charges 3,429,236$ 3,590,478$ 3,602,457$ 3,641,173$ 3,964,668$ 3,964,668$ Miscellaneous Other Misc Revenue 23,035 78,895 25,450 78,721 64,000 64,000 Total Revenues 3,452,271$ 3,669,373$ 3,627,907$ 3,719,894$ 4,028,668$ 4,028,668$ Expenditures: Personnel 638,129$ 588,614$ 577,978$ 654,560$ 670,065$ 690,167$ Services 416,636 578,498 501,974 565,704 631,538 644,169 Supplies 37,649 27,841 46,797 22,263 25,647 26,160 Capital Outlay 3,545 - 25,160 58,500 - - Total Expenditures 1,095,959$ 1,194,953$ 1,151,908$ 1,301,027$ 1,327,250$ 1,360,496$ Personnel Services - FTE 2014 2015 2016 2017 2018 Cashier - Parking 9.75 9.75 6.75 6.75 6.75 M.W. I - Parking Systems 2.50 2.50 2.50 2.50 2.50 Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 12.75 12.75 9.75 9.75 9.75 Capital Outlay 2017 2018 Industrial parking PC's (17)25,500$ -$ Point-of-sale (POS) units (4)12,000 - 20-bike stackable rack 7,000 - Total Capital Outlay 7,000$ -$ Activity Summary 391 City of Iowa City Activity: Parking Debt Service (810180)Fund: Parking (7101) Division: Parking (810100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Misc Parking Revenue/Charges Parking Impact Fees 84,472$ -$ -$ -$ -$ -$ Transfers In: Transfer In - Interfund Loan fr Landfill Res - 2,495,350 - - - - Debt Service Transfer (From Restricted Parking Impact Fees to Restricted for Debt Service)- - - - 385,583 Debt Service Transfer (From Parking Unrestricted to Restricted for Debt Service)840,350 3,943,875 5,500,000 - 729,112 1,114,695 Total Revenues & Transfers In 924,822$ 6,439,225$ 5,500,000$ -$ 1,114,695$ 1,114,695$ Expenditures: Lease-purchase Payments - - - - 3,114,695 3,114,695 Revenue Bonds Principal & Interest Payments 838,300 7,973,550 - - - - Total Expenditures 838,300$ 7,973,550$ -$ -$ 3,114,695$ 3,114,695$ Activity Summary 392 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 2016, total fund balance grew by 14.55% or $693,002 over fiscal year 2015 primarily due to operating revenues exceeding operating expenditures at the Court Street Transportation Center. The fiscal year 2017 projected total fund balance is estimated to decrease by 4.26% or $232,563 from fiscal year 2016 due to the replacement of ten buses. Total fund balance is budgeted to grow by 6.86% or $358,467 in fiscal year 2018. (1) FY17 and FY18 figures are estimates The Transit Fund has assigned fund balance for bus replacement reserves. For fiscal year 2018, the assigned fund balance is estimated at $781,482. Funds are transferred from the Transit operations to the bus replacement reserve to cover 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%. Ten bus replacements are scheduled in fiscal year 2017 which will use approximately $505,817 in reserve funds to match grants totaling $2,813,183. FY14 FY15 FY16 FY17 FY18 Assigned $1,131,918 $1,268,156 $1,287,299 $781,482 $917,482 Unassigned $2,833,831 $3,494,229 $4,168,088 $4,441,342 $4,663,809 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Fund Balance (1) 393 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 35.6% of fiscal year 2018 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 30.9% of the Transit fund revenue. No f are increases are being proposed for fiscal year 2018. • 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. A monthly permit fee increase of $5 is proposed for fiscal year 2018 to raise the monthly rate to $85. • Other Revenue: The Transit fund also receives revenue from advertising and other miscellaneous sources. Fiscal year 2018 revenue is projected to decrease from the fiscal year 2017 revised revenue estimates by 41.7%. The decrease is directly related to the bus grants to be received in fiscal year 2017. 48% of the Transit Fund’s revenue comes from intergovernmental funding in fiscal year 2018. The Transit Property Tax Levy estimated at $3,382,276 will be transferred into the Transit fund from the General fund in fiscal year 2018. Combined with the funding from other governments, approximately $5.41 million of the $7.71 million in revenues and transfers in or 70.15% is from sources of revenue that are not generated by the transit operations. This is a decrease from the fiscal year 2017 revised budget of 77.42% due to the bus replacement grants. 46% 48% 4% 2% FY2018 Estimated - $4,193,204 Charges for Services Intergovernmental Use of Money & Property Miscellaneous 394 Expenditures: Fiscal year 2018 budgeted expenditures represent a 31.52% decrease from the fiscal year 2017 revised expenditure budget. The primary difference is a decrease in capital outlay expenditures for bus replacements. The services expenditures in the Fleet Maintenance activity is budgeted to increase in fiscal year 2018 by $117,258 or 388.3% due to the replacement of bus engines. The fiscal year 2018 budget also includes capital outlay of $7,500 for a new coin counter. 56% 32% 12% 0% FY2018 Estimated - $7,202,013 Personnel Services Supplies Capital Outlay 395 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 3,859,793$ 3,965,749$ 4,762,385$ 5,455,387$ 5,222,824$ 5,581,291$ Revenues: Use Of Money And Property Interest Revenues 6,952$ 16,063$ 18,684$ 13,000$ 17,500$ 17,500$ Rents 128,739 131,943 132,007 132,000 132,010 132,010 Intergovernmental Fed Intergovnt Rev 1,400,381 1,439,334 1,494,411 1,450,000 1,494,410 1,494,410 Other State Grants 975,113 642,211 908,857 3,455,183 493,610 493,610 Local 28E Agreements 37,803 32,562 39,181 32,562 39,180 39,180 Charges For Fees And Services Transit Fees 1,384,792 1,445,831 1,296,204 1,448,000 1,296,210 1,322,134 Misc Charges For Svc 410 2,665 2,263 2,665 2,260 2,260 Refuse Charges 1,738 810 100 1,000 100 100 Parking Charges 631,383 675,232 629,212 656,000 652,584 665,636 Miscellaneous Printed Materials 60 30 30 - - - Misc Merchandise 376 1,098 101 1,100 100 100 Other Misc Revenue 14,100 32,061 58,091 5,103 65,240 8,240 Other Financial Sources Sale Of Assets 8,890 - 3,245 - - - Sub-Total Revenues 4,590,737 4,419,840 4,582,385 7,196,613 4,193,204 4,175,180 Transfers In: Transfer In - Transit Property Tax Levy 2,858,163 2,972,534 3,108,169 3,272,464 3,382,276 3,382,276 Transfer In - Operations to Bus Reserve (614,007) 136,238 84,611 136,000 136,000 136,000 Sub-Total Transfers In 2,244,156 3,108,772 3,192,780 3,408,464 3,518,276 3,518,276 Total Revenues & Transfers In 6,834,893$ 7,528,612$ 7,775,165$ 10,605,077$ 7,711,480$ 7,693,456$ Expenditures: Mass Transit Admin 385,144$ 436,566$ 432,349$ 415,836$ 442,911$ 453,232$ Mass Transit Operations 4,961,243 4,528,971 4,483,113 4,982,023 5,039,130 5,165,115 Fleet Maintenance 1,570,311 1,420,644 1,459,580 1,474,141 1,538,098 1,574,709 Court St Transportation Center 163,326 170,086 168,777 189,640 181,874 185,821 Bus Replacement Reserve - - 374,083 3,455,000 - - Sub-Total Expenditures 7,080,024 6,556,267 6,917,901 10,516,640 7,202,013 7,378,877 Transfers Out: Capital Project Fund 207,596 (16,917) 50,000 185,000 15,000 - InterFund Loan Repay Landfill 55,324 56,388 29,651 - - - Bus Reserve Transfers Out (614,007) 136,238 84,611 136,000 136,000 136,000 Sub-Total Transfers Out (351,087) 175,709 164,262 321,000 151,000 136,000 Total Expenditures & Transfers Out 6,728,937$ 6,731,976$ 7,082,163$ 10,837,640$ 7,353,013$ 7,514,877$ Fund Balance, June 30 3,965,749$ 4,762,385$ 5,455,387$ 5,222,824$ 5,581,291$ 5,759,870$ Restricted / Committed /Assigned 1,131,918 1,268,156 1,287,299 781,482 917,482 1,053,482 Unassigned Balance 2,833,831$ 3,494,229$ 4,168,088$ 4,441,342$ 4,663,809$ 4,706,388$ % of Revenues & Transfers In 41%46%54%42%60%61% City of Iowa City Transit (7150 - 7151) Fund Summary 396 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: Mass 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 13 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. 397 HIGHLIGHTS • Provided just over 1.7 million passenger trips in fiscal year 2016 • Provided service covering nearly 710,000 miles and 55,000 hours • Contracted para-transit service provided 98,100 passenger trips in fiscal year 2016 Recent Accomplishments: • Ordered 11 replacement heavy duty buses which received 80% grant funding • Ordered 4 replacement para-transit vehicles which received 80% grant funding • In the process of completing Public Works Site Master Plan which includes space for transit operations • Awarded new AVL contract for the backend software of Bongo Upcoming Challenges: • May begin to see impact on transit levy from property tax reform • Will be entering final year of para- transit contract with Johnson County • Obtaining federal funding for replacement and relocation of transit maintenance and storage facility • Increasing demands on parking uses at the Court Street Transportation Center due to increased development in area Staffing: FY2016 FY2017 FY2018 Total FTE’s 51.13 50.63 50.63 Staffing Level Change Summary: No staffing level changes are proposed for the fiscal year 2018 budget. Service Level Change Summary: No service level changes are proposed for the fiscal year 2018 budget. Financial Highlights: There is a decrease in capital outlay expenditures in the fiscal year 2018 budget from last year due to bus replacement grants received and the replacement of the AVL bus tracking system that occurred in fiscal year 2017. 398 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Riders per Revenue Vehicle Hour 35.70 34.50 35.20 36.85 30.95 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Fare-box/Expense Ratio 21%27%29%31%27% Fare-box revenues to cover 33% of operating costs. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City Provide safe, courteous, and quality transportation services. Increase Rides per Revenue Hour to 37. Maintain a Solid Financial Foundation Increase fare-box/expense ratio. 399 City of Iowa City Activity: Mass Transit Admin (810210)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 6,952$ 16,063$ 18,684$ 13,000$ 17,500$ 17,500$ Miscellaneous Printed Materials 60 30 30 - - - Other Misc Revenue 979 2,478 (3,562) 2,478 2,500 2,500 Other Financial Sources Sale Of Assets - - 2,700 - - - Transfers In: Transfer In - Transit Property Tax Levy 2,858,163 2,972,534 3,108,169 3,272,464 3,382,276 3,382,276 Total Revenues & Transfers In 2,866,154$ 2,991,105$ 3,126,021$ 3,287,942$ 3,402,276$ 3,402,276$ Expenditures: Personnel 234,601$ 244,967$ 260,231$ 131,460$ 146,272$ 150,660$ Services 149,154 191,599 171,814 284,376 296,639 302,572 Supplies 1,389 - 304 - - - Total Expenditures 385,144$ 436,566$ 432,349$ 415,836$ 442,911$ 453,232$ Personnel Services - FTE 2014 2015 2016 2017 2018 Assoc Dir -Trans Service 0.50 0.50 0.50 - - Customer Service Rep - Trans Serv 0.50 0.50 0.50 1.00 1.00 Operations Supv - Trans Serv 2.00 2.00 0.50 0.50 0.50 Transportation and Res Mgmt Director 0.50 0.50 0.50 - - Total Personnel 3.50 3.50 2.00 1.50 1.50 Activity Summary 400 City of Iowa City Activity: Mass Transit Operations (810220)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev 1,400,381$ 1,439,334$ 1,494,411$ 1,450,000$ 1,494,410$ 1,494,410$ Other State Grants 975,113 642,211 600,242 642,000 493,610 493,610 Local 28E Agreements 37,803 32,562 39,181 32,562 39,180 39,180 Charges For Fees And Services Transit Fees 1,384,792 1,445,831 1,296,204 1,448,000 1,296,210 1,322,134 Misc Charges For Svc 410 2,665 2,263 2,665 2,260 2,260 Miscellaneous Other Misc Revenue 15 73 - - - - Other Financial Sources Sale Of Assets 8,890 - 545 - - Total Revenues 3,807,404$ 3,562,676$ 3,432,846$ 3,575,227$ 3,325,670$ 3,351,594$ Expenditures: Personnel 2,990,884$ 3,002,652$ 2,998,808$ 3,133,592$ 3,285,236$ 3,383,793$ Services 1,451,976 1,507,832 1,455,587 1,663,091 1,693,798 1,727,674 Supplies 24,273 18,487 28,718 15,340 52,596 53,648 Capital Outlay 494,110 - - 170,000 7,500 - Total Expenditures 4,961,243$ 4,528,971$ 4,483,113$ 4,982,023$ 5,039,130$ 5,165,115$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 1.00 Operations Specialist - Transp. Serv.- - 0.38 0.38 0.38 Sr. M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 41.25 41.25 42.63 42.63 42.63 Capital Outlay 2017 2018 AVL bus tracking system 155,000$ -$ Coin counter - 7,500 Wash bay motors 15,000 - Total Capital Outlay 170,000$ 7,500$ Activity Summary 401 City of Iowa City Activity: Fleet Maintenance (810230)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 1,738$ 810$ 100$ 1,000$ 100$ 100$ Miscellaneous Misc Merchandise 376 1,098 101 1,100 100 100 Other Misc Revenue 1,251 2,623 5,742 2,625 5,740 5,740 Total Revenues 3,365$ 4,531$ 5,943$ 4,725$ 5,940$ 5,940$ Expenditures: Personnel 509,076$ 536,595$ 548,460$ 562,723$ 584,900$ 602,447$ Services 40,847 26,595 241,651 30,194 147,452 150,401 Supplies 1,020,388 857,454 669,469 881,224 805,746 821,861 Total Expenditures 1,570,311$ 1,420,644$ 1,459,580$ 1,474,141$ 1,538,098$ 1,574,709$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 402 City of Iowa City Activity: Court St Transportation Center (810240)Fund: Transit (7150) Division: Mass Transit (810200)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 128,739$ 131,943$ 132,007$ 132,000$ 132,010$ 132,010$ Charges For Fees And Services Parking Charges 631,383 675,232 629,212 656,000 652,584 665,636 Miscellaneous Other Misc Revenue 11,855 26,887 55,911 - 57,000 - Total Revenues 771,977$ 834,062$ 817,130$ 788,000$ 841,594$ 797,646$ Expenditures: Personnel 41,539$ 29,835$ 29,969$ 30,438$ 30,963$ 31,892$ Services 109,269 133,353 136,748 153,848 149,486 152,476 Supplies 3,933 6,898 2,059 5,354 1,425 1,454 Capital Outlay 8,585 - - - - - Total Expenditures 163,326$ 170,086$ 168,777$ 189,640$ 181,874$ 185,821$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 403 City of Iowa City Activity: Bus Replacement Reserve (810280)Fund: Transit (7151) Division: Mass Transit (810200)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Intergovernmental Other State Grants -$ -$ 308,615$ 2,813,183$ -$ -$ Other Financial Sources Transfer In from Transit Operations (614,007) 136,238 84,611 136,000 136,000 136,000 Total Revenues & Transfers In (614,007)$ 136,238$ 393,226$ 2,949,183$ 136,000$ 136,000$ Expenditures: Capital Outlay -$ -$ 374,083$ 3,455,000$ -$ -$ Total Expenditures -$ -$ 374,083$ 3,455,000$ -$ -$ Capital Outlay 2017 2018 Para-transit bus replacement 95,000$ -$ Replace 9 Heavy Duty Buses 3,360,000 - Total Capital Outlay 3,455,000$ -$ Activity Summary 404 WASTEWATER TREATMENT FUND The Wastewater Treatment Fund accounts for the business-like operations of the City’s wastewater/sewer utility. The wastewater utility operates the City’s waste treatment plant, the sewage lift stations, the sanitary sewer collection system, and the wastewater monitoring operations. The Wastewater Treatment Fund is primarily supported through user fees. The wastewater operations have been undergoing a major transformation over the last few years. The City completed a major expansion of the South Wastewater Treatment Plant during fiscal year 2015, and all of the City’s sewage treatment operations were consolidated at the South Plant. The project cost was $55 million, and was funded from $41.4 million from state and federal grants, $8.6 million from Local Option Sales Tax revenue, and $5 million from Wastewater user fees. A project to demolish and remove the North Treatment Plant and establish wetlands and a park was started in fiscal year 2015 at an estimated cost of $6 million with the assistance of a State sales tax flood mitigation grant. Estimated completion for that project is the fall of 2017. The Wastewater Treatment Fund provided a $6 million loan to the Capital Projects Fund for the demolition of the North Wastewater Treatment Plant in fiscal year 2015. This loan is being repaid with the State sales tax grant flood mitigation grant. The loan payment schedule is as follows: 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 8,403,553 405 The Wastewater Treatment Fund’s unassigned fund balance at fiscal year 2016 year-end was higher than fiscal year 2015 by approximately 2.46%. This increase was primarily due to the loan payment of $200,000 from the Capital Projects Fund. (1) FY17 and FY18 figures are estimated In fiscal years 2017 and 2018, unassigned fund balance is expected to decrease by $587,395 or 5.77% to $9,585,275 from fiscal year 2016. This is primarily due to transfers to the Capital Projects Fund of $2.60 million and $2.70 million in fiscal year 2017 and 2018, respectively. 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 (Dubuque Street reconstruction). 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 trunk sewer project’s cost estimate is $4.50 million and will be funded from Wastewater user fees. This project commenced in the summer of 2016. 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. The Wastewater Treatment 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 $8,989,859 in fiscal year 2018. It is projected that the City will issue an additional $2,025,000 is sewer revenue bonds in fiscal year 2018 for the Scott Boulevard trunk sewer extension project that is part of the 2018 capital improvement program. FY14 FY15 FY16 FY17 FY18 Unassigned $14,094,619 $9,928,329 $10,172,670 $9,872,266 $9,585,275 $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) 406 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 2018 budgeted revenue is virtually unchanged from the 2017 revised budget. No changes are proposed in the fiscal year 2018 budget to the City’s sewer rate structure. A sewer connection fee district is expected to be created in the service area of the Scott Boulevard Trunk Sewer which will generate future connection fee revenue. Use of Money & Property primarily consists of interest on investments. 97% 2% 1% FY2018 Estimated - $12,589,340 Charges for Services Use of Money & Property Other 407 Expenditures: The fiscal year 2018 budgeted expenditures, not including debt service, are estimated to be 2.9% higher than the fiscal year 2017 expenditures. This is primarily due to an increase in capital outlay expenditures in the Wastewater Treatment Plant Operations activity. 41% of the Wastewater Treatment Fund’s expenditures are for debt service. The wastewater utility has outstanding bonds of $20,285,000 as of June 30, 2017. 22% 28% 7% 2% 41% FY2018 Estimated - $10,601,444 Personnel Services Supplies Capital Outlay Debt Service 408 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 24,137,050$ 24,069,885$ 19,788,658$ 30,106,671$ 19,061,738$ 18,575,134$ Revenues: Licenses And Permits Misc Permits & Lic 7,484$ 8,012$ 7,483$ 8,000$ 7,480$ 7,480$ Intergovernmental Fed Intergovnt Rev - 21,427 - - - - Disaster Assistance 2,923 2,064 - - - - Other State Grants 21,924 - - - - - Use Of Money And Property Interest Revenues 195,639 286,055 289,792 290,698 288,170 288,170 Royalties & Commiss 277 208 211 200 210 210 Charges For Fees And Services Misc Charges For Svc 2,016 1,410 1,566 1,500 1,570 1,570 Wastewater Charges 12,555,994 12,180,738 12,264,380 12,201,600 12,214,720 12,214,720 Refuse Charges 1,223 720 62 1,000 - - Miscellaneous Misc Merchandise 1,375 4,149 - - - - Other Misc Revenue 65,360 86,459 77,726 85,590 77,190 77,190 Other Financial Sources Debt Sales - - 10,101,495 - - - Sale Of Assets - 1,187 - - - - Sub-Total Revenues:12,854,215 12,592,429 22,742,715 12,588,588 12,589,340 12,589,340 Transfers In: Interfund Loans - 200,000 200,000 225,000 225,000 225,000 1) Bond Ordinance Trans 4,570,067 4,559,963 4,723,813 4,431,246 4,143,762 4,064,148 Sub-Total Transfers In 4,570,067 4,759,963 4,923,813 4,656,246 4,368,762 4,289,148 Total Revenues & Transfers In 17,424,282$ 17,352,392$ 27,666,528$ 17,244,834$ 16,958,102$ 16,878,488$ Expenditures: Wastewater Administration 1,616,982$ 1,621,483$ 1,696,933$ 1,841,298$ 1,863,198$ 1,895,570$ Wastewater Treatment Plant Ops 2,876,190 3,242,646 3,385,408 3,237,287 3,411,057 3,466,853 Lift Stations - 6,419 105,561 87,595 209,943 215,519 Wastewater Collection Systems 754,414 838,584 734,546 916,566 773,871 753,758 Wastewater Debt Service 4,668,682 4,674,900 4,751,636 15,175,775 4,343,375 4,355,600 Sub-Total Expenditures 9,916,268 10,384,032 10,674,084 21,258,521 10,601,444 10,687,299 Transfers Out: Capital Project Fund 3,005,112 689,624 1,950,000 2,600,000 2,699,500 1,035,000 1) Debt Service Funding 4,570,067 4,559,963 4,723,813 4,431,246 4,143,762 4,064,148 Interfund Loans - 6,000,000 - - - - Sub-Total Transfers Out 7,575,179 11,249,587 6,673,813 7,031,246 6,843,262 5,099,148 Total Expenditures & Transfers Out 17,491,447$ 21,633,619$ 17,347,897$ 28,289,767$ 17,444,706$ 15,786,447$ Fund Balance, June 30 24,069,885$ 19,788,658$ 30,107,288$ 19,061,738$ 18,575,134$ 19,667,174$ Prior Year Accounting Adjustment - - (617) - - - Adjusted Fund Balance, June 30 24,069,885 19,788,658 30,106,671 19,061,738 18,575,134 19,667,174 Restricted / Committed /Assigned 9,975,266 9,860,329 19,934,001 9,189,472 8,989,859 8,698,407 Unassigned Balance 14,094,619$ 9,928,329$ 10,172,670$ 9,872,266$ 9,585,275$ 10,968,767$ % of Revenues & Transfers In 81%57%37%57%57%65% 1) Same Fund Transfers required by bond covenants City of Iowa City Wastewater Treatment (7200 - 7201) Fund Summary 409 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 10.5 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 18 wastewater lift stations and 5 storm water stations throughout the city. The wastewater lift stations work in conjunction with the wastewater collection system. Wastewater lift stations are facilities designed to move wastewater from lower to higher elevation, particularly where the elevation of the source is not sufficient for gravity flow and/or when the use of gravity conveyance will result in excessive excavation depths and high sewer construction costs. The storm water lift stations are facilities designed to move storm water from flood protection areas to receiving streams thereby reducing the threat of flood damage to private and public property. Wastewater/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 410 the wastewater lift stations. The stormwater collection system works in conjunction with the stormwater lift stations and point of discharge to receiving streams. 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 24.2 million gallons/day under average wet weather conditions. • Treatment Plant operations accomplish 96.0% 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: • Finalized multiple outstanding construction issues, • Finalized reconstruction of the Riverside South Lift station by City Staff, • Nutrient Reduction Study documents submitted to the DNR for comment and approval, • Preliminary report for replacement strategy of failed/failing digester heat exchangers. • Replacement of Atomic Adsorption Machine with a version that tests for the specific metals required by our discharge permit. • Heat Exchanger 8301 evaluation report for replacement alternatives. Upcoming Challenges: • Replace the 3 biosolids dewatering presses, including ventilation system and feed pumps. • Replace existing 1.5KW Generator with a 2KW generator, that is capable of operating with the full plant electrical load in emergency conditions. • Replace the rake mechanisms in selected primary and secondary clarifiers (2 each). • Make repairs and upgrades to several storm and sanitary lift stations. • Replace existing failed HEX 8301 as per the evaluation report, • Review status of the digester complex roofs, brick facades, and other anaerobic digester equipment as needed including 15 year old heat exchangers. • Continue with the yearly sewer maintenance program. 411 • Upgrade and provide flood protection for West Park Lift Station. • 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 evaluation process for determining solutions to problems related to upcoming mandated effluent limits. A by-product of Biological Nutrient Removal is Struvite formation and deposition in piping and equipment causing blockages and maintenance related issues. Staffing: FY2016 FY2017 FY2018 Total FTE’s 24.65 25.40 26.00 Staffing Level Change Summary: The split of Maintenance Worker positions with the Storm Water Management division has been eliminated. This moves .60 FTE from Storm Water Management to Wastewater Treatment. Service Level Change Summary: The Scott Boulevard Trunk Sewer that will serve the area between the 420th Street, American Legion Road and Taft Avenue will be constructed in 2018 and open for development which will potentially increase the volume of wastewater flow to the plant. The trunk sewer will allow for the elimination of the Winsor Ridge lift station. A sewer connection district will be created for the area covered by this sewer expansion. Financial Highlights: The capital outlay budget in the Wastewater Treatment Plant Operations includes $100,000 to chip seal the road leading into the plant. The personnel expenditures in the Wastewater Collection Systems activity increased by $54,905 or 11.8% primarily due to the elimination of the maintenance worker split with the Storm Water Operations. 412 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Carbonaceous Biochemical Oxygen Demand (CBOD) – Percent Removal* Goal FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 98.0%97.8%97.0%99.1%99.4%98.9% Total Suspended Solids (TSS) – Percent Removal* Goal FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 98.0%97.3%97.6%97.8%99.2%98.7% Ammonia (NH3) – Percent Removal* Goal FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 97.0%91.3%96.7%93.3%99.1%90.5% Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Number of SSOs per Year** FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate 4 9 9 8 7 6 Sewer Jetting, Miles per Year* FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate 39.1 45.5 47.5 39.3 56.0 57.0 Video Inspection, Miles per Year* FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Estimate 15.7 19.2 24.7 19.5 24.5 26.0 Protect public and private property from water damage and health hazards. Control Sanitary Sewer Overflows (SSO – sewer backups). * Higher Number is Better ** Lower Number is Better GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City, Promote a Strong and Resilient Local Economy, & Enhanced Community Engagement and Intergovernmental Relations 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 Foster Healthy Neighborhoods throughout the City, Promote a Strong and Resilient Local Economy, & Enhanced Community Engagement and Intergovernmental Relations 413 City of Iowa City Activity: Wastewater Administration (720110)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 195,639$ 286,055$ 289,792$ 290,698$ 288,170$ 288,170$ Intergovernmental Fed Intergovnt Rev - (556) - - - - Charges For Fees And Services Wastewater Charges 12,540,069 12,180,738 12,264,380 12,201,600 12,214,720 12,214,720 Miscellaneous Other Misc Revenue 14,775 - 540 - - - Total Revenues 12,750,483$ 12,466,237$ 12,554,712$ 12,492,298$ 12,502,890$ 12,502,890$ Expenditures: Personnel 207,561$ 216,845$ 279,579$ 313,456$ 326,765$ 336,568$ Services 1,370,271 1,343,590 1,370,187 1,457,134 1,482,091 1,511,733 Supplies 39,150 51,048 47,167 50,708 46,342 47,269 Capital Outlay - 10,000 - 20,000 8,000 - Total Expenditures 1,616,982$ 1,621,483$ 1,696,933$ 1,841,298$ 1,863,198$ 1,895,570$ Personnel Services - FTE 2014 2015 2016 2017 2018 Asst Supt - Wastewater 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 1.00 1.00 Wastewater Superintendent 0.50 0.50 0.50 1.00 1.00 Project Support Assistant - 0.25 0.25 - - Total Personnel 2.00 2.25 2.25 3.00 3.00 Capital Outlay 2017 2018 Laboratory Equipment 20,000$ -$ Safety Equipment - 8,000 Total Capital Outlay 20,000$ 8,000$ Activity Summary 414 City of Iowa City Activity: Wastewater Treatment Plant Ops (720120)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Royalties & Commissions 277$ 208$ 211$ 200$ 210$ 210$ Charges For Fees And Services Misc Charges For Services 2,016 1,410 1,566 1,500 1,570 1,570 Refuse Charges 1,223 720 62 1,000 - - Miscellaneous Misc Merchandise - 4,149 - - - - Other Misc Revenue 49,487 85,869 77,186 85,000 77,190 77,190 Total Revenues 53,003$ 92,356$ 79,024$ 87,700$ 78,970$ 78,970$ Expenditures: Personnel 1,322,599$ 1,353,204$ 1,352,816$ 1,485,465$ 1,507,529$ 1,552,755$ Services 1,041,471 1,139,656 1,128,388 1,149,783 1,147,498 1,170,448 Supplies 505,337 606,743 688,990 577,039 631,030 643,651 Capital Outlay 6,783 143,043 215,215 25,000 125,000 100,000 Total Expenditures 2,876,190$ 3,242,646$ 3,385,408$ 3,237,287$ 3,411,057$ 3,466,853$ Personnel Services - FTE 2014 2015 2016 2017 2018 Chemist 1.00 1.00 1.00 1.00 1.00 Electrician - Wastewater 1.00 1.00 1.00 1.00 1.00 Electronics Tech - Wastewater 1.00 1.00 1.00 1.00 1.00 Laboratory Technician - WW 1.00 1.00 1.00 1.00 1.00 M. W. I - Wastewater Trtmt 1.00 1.00 1.00 1.00 1.00 Maint Operator - Wastewater 3.00 3.00 3.00 3.00 3.00 M.W. II - Wastewater Trtmnt Plnt 2.00 3.00 3.00 3.00 3.00 Sr M.W. - Wastewater Plant 1.00 1.00 1.00 1.00 1.00 Sr TPO - Wastewater 1.00 1.00 1.00 1.00 1.00 TPO - Wastewater Treatment 4.00 4.00 4.00 4.00 4.00 Total Personnel 16.00 17.00 17.00 17.00 17.00 Capital Outlay 2017 2018 Chip Seal Roads -$ 100,000$ Process Equipment 25,000 25,000 Total Capital Outlay 25,000$ 125,000$ Activity: Lift Stations (720130)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Expenditures: Services -$ -$ 74,960$ 80,951$ 137,682$ 141,812$ Supplies - 6,419 25,206 6,644 72,261 73,706 Capital Outlay - - 5,395 - - - Total Expenditures -$ 6,419$ 105,561$ 87,595$ 209,943$ 215,519$ Activity Summary Activity Summary 415 City of Iowa City Activity: Wastewater Collection Systems (720140)Fund: Wastewater Treatment (7200) Division: Wastewater (720100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Misc Permits & Licenses 7,484$ 8,012$ 7,483$ 8,000$ 7,480$ 7,480$ Intergovernmental Fed Intergovnt Rev - 21,983 - - - - Disaster Assistance 2,923 2,064 - - - - Other State Grants 21,924 - - - - - Charges For Fees And Services Wastewater Charges 15,925 - - - - - Miscellaneous Misc Merchandise 1,375 - - - - - Other Misc Revenue 1,098 590 - 590 - - Other Financial Sources Sale Of Assets - 1,187 - - - - Total Revenues 50,729$ 33,836$ 7,483$ 8,590$ 7,480$ 7,480$ Expenditures: Personnel 435,925$ 452,776$ 449,608$ 466,017$ 520,922$ 536,550$ Services 224,749 263,187 203,269 194,078 159,258 162,443 Supplies 48,441 64,983 46,541 66,471 53,691 54,765 Capital Outlay 45,299 57,638 35,128 190,000 40,000 - Total Expenditures 754,414$ 838,584$ 734,546$ 916,566$ 773,871$ 753,758$ Personnel Services - FTE 2014 2015 2016 2017 2018 M.W. III - Wastewater Collect. 1.80 1.80 1.80 1.80 2.00 M.W. II - Wastewater Trtmnt Plnt 3.70 2.70 2.70 2.70 3.00 Sr M.W. - Wastewater Collection 0.90 0.90 0.90 0.90 1.00 Total Personnel 6.40 5.40 5.40 5.40 6.00 Capital Outlay 2017 2018 Inflow & Infiltration Repair 40,000$ 40,000$ Television Truck upgrade 150,000 - Total Capital Outlay 190,000$ 40,000$ Activity Summary 416 City of Iowa City Activity: Wastewater Debt Service (720800)Fund: Wastewater Treatment (7201) Division: Wastewater (720100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Other Financial Sources Debt Sales -$ -$ 10,101,495$ -$ -$ -$ Transfers In: Bond Ordinance Trans 4,570,067$ 4,559,963$ 4,723,813$ 4,431,246$ 4,143,762$ 4,064,148$ Total Revenues & Transfers In 4,570,067$ 4,559,963$ 14,825,308$ 4,431,246$ 4,143,762$ 4,064,148$ Expenditures: Services -$ -$ 1,200$ 1,200$ 1,200$ 1,200$ Other Financial Uses Revenue Bonds Principal & Interest Payments 4,668,682 4,674,900 4,750,436 15,174,575 4,342,175 4,354,400 Total Expenditures 4,668,682$ 4,674,900$ 4,751,636$ 15,175,775$ 4,343,375$ 4,355,600$ Activity Summary 417 Issue / Use of Funds Amount of Issue FY2018 FY2019 FY2020 2009A Sewer Refunding of Series 2000 Revenue Bonds 8,660,000 2026 5,770,000 785,925 788,050 787,738 2010A Sewer Revenue Refunding of Series 2001 and 2002 Revenue Bonds 15,080,000 2021 5,155,000 1,396,900 1,402,200 1,390,600 2016C Sewer Revenue Refunding of Series 2008 Revenue Bonds 9,360,000 2022 9,360,000 2,159,350 2,164,150 2,175,550 Total Sewer Revenue Bonds:20,285,000 4,342,175 4,354,400 4,353,888 Principal Outstanding Fiscal Year Debt Paid in Full Debt Service Payments Sewer Revenue Bonds Outstanding Debt Obligation at June 30, 2017 Summary by Individual Issue 418 Fiscal Year Principal Interest Total 2018 3,580,000 762,175 4,342,175 4,342,175 20,285,000 2019 3,740,000 614,400 4,354,400 4,354,400 16,705,000 2020 3,895,000 458,888 4,353,888 4,353,888 12,965,000 2021 3,730,000 303,438 4,033,438 4,033,438 9,070,000 2022 2,460,000 185,663 2,645,663 2,645,663 5,340,000 2023 665,000 127,375 792,375 792,375 2,880,000 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 20,285,000 2,621,813 22,906,813 22,906,813 Payments Principal Outstanding Beginning of Fiscal Year Paid by Sewer Revenue Sewer Revenue Bonds - Summary Debt Repayment Schedule 419 Fiscal Year Principal Interest Total 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 5,770,000 1,353,438 7,123,438 7,123,438 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: $8,660,000 Dated: May 18, 2009 Callable: July 1, 2017 Project 420 Fiscal Year Principal Interest Total 2018 1,215,000 181,900 1,396,900 1,396,900 5,155,000 4.00% 2019 1,270,000 132,200 1,402,200 1,402,200 3,940,000 4.00% 2020 1,310,000 80,600 1,390,600 1,390,600 2,670,000 4.00% 2021 1,360,000 27,200 1,387,200 1,387,200 1,360,000 4.00% Totals 5,155,000 421,900 5,576,900 5,576,900 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2001 Sewer Revenue Bonds 10,250,000$ 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: $15,080,000 Dated: April 15, 2010 Callable: July 1, 2018 Project 421 Fiscal Year Principal Interest Total 2018 1,840,000 319,350 2,159,350 2,159,350 9,360,000 4.00% 2019 1,920,000 244,150 2,164,150 2,164,150 7,520,000 4.00% 2020 2,010,000 165,550 2,175,550 2,175,550 5,600,000 4.00% 2021 1,765,000 90,050 1,855,050 1,855,050 3,590,000 4.00% 2022 1,825,000 27,375 1,852,375 1,852,375 1,825,000 3.00% Totals 9,360,000 846,475 10,206,475 10,206,475 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2008 Sewer Revenue Bonds 10,022,780$ Issuance Costs 99,767 Bond Premium (762,547) Amount of Issue 9,360,000$ 2016C Sewer Revenue Refunding Capital Loan Notes Principal: $9,360,000 Dated: June 16, 2016 Callable: N/A Payments Sewer Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 422 WATER FUND The Water Fund accounts the City’s water utility operations including the operation of a water production plant, water storage facilities, water distribution system, water meter reading, and water quality monitoring. The business-like fund is primarily supported through user fees. The Water Fund’s unassigned fund balance at the close of fiscal year 2016 was $8,058,278. Although user fees are currently sufficient to cover annual operating costs, they are insufficient to cover projected capital improvement project expenditures, and the fund has a downward trend in fund balance. (1) FY17 and FY18 figures are estimates Fiscal year 2017 year-end unassigned fund balance is estimated to decrease 4.15% compared to fiscal year 2016. The decrease is due to water capital improvement projects in the Capital Projects Fund. The fiscal year 2018 unassigned fund balance is estimated to decrease another 8.67% from fiscal year 2017 to $7,054,176. The decrease is also due to transfers out for capital improvement projects in the Capital Projects Fund. The Water fund will have an estimated $4,157,504 in restricted fund balance at the end of fiscal year 2018 for revenue bond covenants. FY14 FY15 FY16 FY17 FY18 Unassigned $7,365,753 $8,138,400 $8,058,278 $7,723,461 $7,054,176 $6,400,000 $6,600,000 $6,800,000 $7,000,000 $7,200,000 $7,400,000 $7,600,000 $7,800,000 $8,000,000 $8,200,000 $8,400,000 Fund Balance (1) 423 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. Approximately 98% of Water operations are funded through charges for services. The estimated change in revenues from fiscal year 2017 to fiscal year 2018 is a 1.7% increase. The increase is based on an anticipated increase in customer consumption. Use of Money & Property primarily consists of interest on investments. 98% 2% 0% FY2018 Estimated - $9,268,096 Charges for Fees & Services Use of Money & Property Misc Revenue 424 Expenditures: The fiscal year 2018 expenditures, not including debt service, are 1.5% lower than the fiscal year 2017 revised expenditures. The largest expenditure decrease was in the capital outlay budget of the Water Distribution System activity; this was due to an anticipated decrease in water main repair expenditures. Revenue bond principal and interest payments are 23% of the Water fund’s expenditure budget for fiscal year 2018. Other financing uses include transfers out of $1,442,575 to the Capital Projects Fund including $500,000 to the Public Works Facility project to replace the old water maintenance facility. The old maintenance facility will then be transferred to the Refuse Collection Operations after the new public works facility has been constructed. 33% 31% 8% 5% 23% FY2018 Estimated - $8,465,882 Personnel Services Supplies Capital Outlay Debt Service 425 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 12,138,269$ 11,541,132$ 12,332,979$ 16,240,827$ 11,852,041$ 11,211,680$ Revenues: Use Of Money And Property Interest Revenues 153,347$ 170,614$ 170,117$ 171,000$ 163,130$ 163,130$ Rents 750 - - - - - Royalties & Commiss 723 772 754 750 750 750 Intergovernmental Fed Intergovnt Rev - 41,920 - - - - Disaster Assistance - 347 491 - - - Other State Grants 3,653 270 - - - - Charges For Fees And Services Water Charges 8,442,246 8,525,988 9,133,122 8,925,646 9,097,056 9,322,626 Miscellaneous Printed Materials 13 29 8 - - - Misc Merchandise 8,537 12,802 15,162 7,000 5,160 5,160 Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000 Other Misc Revenue 5,259 (1,612) - 5,259 - - Other Financial Sources Debt Sales - - 4,017,085 - - - Sale Of Assets 11,055 48 8,154 - - - Sub-Total Revenues 8,627,583 8,753,178 13,346,893 9,111,655 9,268,096 9,493,666 Transfers In: 1) Bond Ordinance Transfers In 2,010,315 2,008,715 1,999,958 2,020,178 1,937,940 1,940,865 Sub-Total Transfers In 2,010,315 2,008,715 1,999,958 2,020,178 1,937,940 1,940,865 Total Revenues & Transfers In 10,637,898$ 10,761,893$ 15,346,852$ 11,131,833$ 11,206,036$ 11,434,531$ Expenditures: Water Administration 1,178,390$ 1,221,915$ 1,358,723$ 1,632,131$ 1,671,017$ 1,706,911$ Water Treatment Plant Ops 1,989,276 2,017,234 2,050,011 2,266,461 2,263,271 2,321,430 Water Distribution System 1,410,846 1,090,836 1,082,301 1,476,357 1,346,947 1,362,334 Water Customer Service 1,109,258 1,271,251 1,108,405 1,224,873 1,216,245 1,220,330 Water Public Relations 55,724 56,077 58,043 58,672 59,386 61,058 Water Debt Service 1,984,946 1,989,515 2,029,074 6,074,147 1,909,016 1,913,103 Sub-Total Expenditures 7,728,440 7,646,828 7,686,557 12,732,641 8,465,882 8,585,166 Transfers Out: Capital Project Fund 1,151,955 - 1,490,495 466,900 1,442,575 922,600 1) Debt Service Funding 2,010,315 2,008,715 1,999,958 2,020,178 1,937,940 1,940,865 GO Bond Abatement 344,325 314,503 306,800 300,900 - - Sub-Total Transfers Out 3,506,595 2,323,218 3,797,254 2,787,978 3,380,515 2,863,465 Total Expenditures & Transfers Out 11,235,035$ 9,970,046$ 11,483,811$ 15,520,619$ 11,846,397$ 11,448,631$ Fund Balance, June 30 11,541,132$ 12,332,979$ 16,196,020$ 11,852,041$ 11,211,680$ 11,197,581$ Prior Year Accounting Adjustment - - 44,808 - - - Adjusted Fund Balance, June 30 11,541,132 12,332,979 16,240,827 11,852,041 11,211,680 11,197,581 Restricted / Committed /Assigned 4,175,379 4,194,579 8,182,549 4,128,580 4,157,504 4,185,266 Unassigned Balance 7,365,753$ 8,138,400$ 8,058,278$ 7,723,461$ 7,054,176$ 7,012,315$ % of Revenues & Transfers In 69%76%53%69%63%61% 1) Same Fund Transfers required by bond covenants City of Iowa City Water (7300 - 7301) Fund Summary 426 WATER OPERATIONS The mission of the Water Division is to produce and distribute high quality drinking water for the residential, commercial, industrial, and firefighting needs of Iowa City in accordance with local, state and federal drinking water standards, and to promote good stewardship of natural resources. The Water Division, as part of the Public Works Department, operates and maintains the drinking water system for the City of Iowa City and University Heights. The system is in operation 24/7 and is maintained to provide high quality water and service, at satisfactory pressures, and in sufficient quantities 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. Water quality data is available through the annual Consumer Confidence Report . The division budget is organized into five activities: Water Administration Water Administration consists of the W ater Superintendent and Assistant Superintendent. Administration develops and administers Water Division policies, procedures, budget and manages Water Division personnel. Water Administration coordinates Water Division activities with other City Departments and Divisions. Water Treatment Plant Operations Iowa City’s state-of-the-art water treatment facility, located at 80 Stephen Atkins Drive, has a 16.7 million gallon per day capacity. The facility is operated 24/7 – 365 by state licensed operators who monitor the produced water to maintain the highest quality achievable. The treatment plant is 100% compliant with the Safe Drinking Water Act and uses activated carbon filters to remove many complex unregulated compounds. Water Distribution System Distribution staff operate and maintain Iowa City’s 270 miles of water main and connections that contains pipe as old as 1886. Every year the distribution operators respond to dozens of emergency main breaks, support the growth of Iowa City, and maintain the integrity of the system for firefighting and all customer water needs. Customer Service Customer service manages the 27,736 (FY2016) service accounts that are read and billed monthly. Customer service personnel investigate leaks, locate water and city communication fiber assets, interface with customers on a myriad of water concerns, schedule service changes, and meter all of the water used by our customers. Public Information/Education Our Public Information Officer (PIO) 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 PIO 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. 427 HIGHLIGHTS Continued identification and mapping of critical customers, hospitals, industries, schools, and restaurants, with updated contact information. This will enable streamlined notification of critical customers in case of emergencies or planned projects which will result in disruption of service. • The water service stop box project was started in 2012. The project goal is to collect, record and map stop box data for approximately 22,000 service lines in Iowa City. The information will better assist customers during emergencies and for water main replacement projects. At end of this fiscal year 9,689 stop box locations are complete. • Actively participated in development and conversion to MUNIS Utility Billing System. • Continued refinement of the Student Operator Program. The program was initially created in 2012 as a cooperative endeavor with the University Of Iowa College Of Engineering and is a continued success. This mutually beneficial program provides training and experience for students and creates qualified operators for the future service to the water industry. • Inspection, repair and replacement of distribution system assets (i.e. hydrants, valves, and water main) by distribution staff has excelled with the use of asset management software. These tools are to be expanded in the following year with the introduction of more real-time mapping applications. • The number of main breaks per 100 miles of water in FY2016 dropped 25% from the previous year to 14. Recent Accomplishments: Upcoming Challenges: • 100% compliant with drinking water regulations • Repaired 14 water main breaks per 100 miles of water main in FY2016; down from 19 in FY2015 • Added or replaced more than 3 miles of water main. • Continued implementation and expansion of mapping software and asset management software. • Design and implementation of system reliability and pressure sustaining solutions. • Transition to mobile or wireless work flows. • Investigate and implement unit processes to remove excess nutrients from our source water. • Assess the need for expanding source water resources. • Updating the treatment plant computer control system. 428 Staffing: FY2016 FY2017 FY2018 Total FTE’s 32.00 31.75 31.75 Staffing Level Change Summary: There are no staffing level changes in the Fiscal Year 2018 budget. Service Level Change Summary: There are no service level changes in the Fiscal Year 2018 budget. Financial Highlights: An increase in transfers to the Capital Projects Fund is planned for the coming fiscal years to support the growth of Iowa City, to anticipate changes to federal regulations, and to maintain water treatment facilities in good condition. Projects to highlight are the continued focus on replacement of water main throughout the city, replace the water treatment facility roof, construction of the new public works facility, and implement a reliability and pressure maintaining solution to keep our customers serviced adequately. Customer Service capital outlay budget was decreased in fiscal year 2018 to $224,200. These expenditures are to continue to replace obsolete metering and meter reading devices as well as to continue to meet the meter demands of new growth, especially large apartment complexes with multiple meters. 429 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 New Water Main (miles)1.6 2.5 1.4 2.3 3.1 (miles)0.8 2.1 1.4 0.2 0.2 % system 0.3%0.8%0.5%0.1%0.1% Annual Locates*(tickets)6,745 6,963 7,706 7,549 7,775 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2,008 2,032 2,059 1,944 1,957 81 80 79 73 72 $0.0086 $0.0086 $0.0086 $0.0090 $0.0095 8.3%7.4%12.9%7.5%2.6% 1.0%NA NA 0.9%1.1% (present worth at vol. rate)$88,000 $80,000 $98,000 Unmetered Water Loss*** Water Main Replaced * A million gallons of water on a football field would be about 2.3 feet of water from endzone to endzone. The City makes enough drinking water to put a mile high stack of water on Kinnick Stadium annually. Water Pumped (millions of gallons*) Cost for one gallon of water** * Locates are when someone is trying to perform work that requires digging. The number of annual locates can be used as an indirect measurement of development activity. Maintain a Solid Financial Foundation Water Efficiency Water Use (gal. per capita per day) GOALS, OBJECTIVES, and PERFORMANCE MEASURES Promote a Strong and Resilient Local Economy Provide sufficient quantities of competitively priced high quality potable water to enable economic growth. Utilize long-term planning studies and prioritization matrices to make targeted distribution system investments to meet current and future water demand. Monitor production and usage trends to continue to identify opportunities to promote sustainable and affordable water use. Metered, Unbilled Water**** ** Cost determined by dividing the 5/8" meter monthly service charge by 100 cubic feet of water. *** Water lost to hydrant flushing, fire fighting activities, system leaks, etc. **** Metered water use at public facilities that are not billed for water. Addition of the "Unmetered Water Loss" percentage to "Metered, Unbilled Water" is the total water produced that generated no revenue. 430 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 22 35 37 19 14 CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Non-payment Shutoffs 1,815 1,811 1,446 1,481 1,390 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2,904 2,921 2,888 2,934 2,925 $157 $166 $172 $176 $179 * The national median for water operations energy use is 1,938 kWh per million gallons. (~800 kWh is one standard deviation.) ("2012 Benchmarking", AWWA, 2014) Maintain infrastructure and water affordability for a variety of income levels and associated housing types. Encourage a Vibrant and Walkable Urban Core ($ per million gallons) Water Main Breaks* (per 100 miles) Promote Environmental Sustainability Energy Efficiency Monitor energy consumption to more sustainably produce high quaility drinking water and minimize carbon emissions. Energy Use* (kWh per million gallons) Minimize service interruptions from infrastructure failure or non- payment. * The national median for water operations main breaks per 100 miles of main is 14. ("2012 Benchmarking", AWWA, 2014) 431 City of Iowa City Activity: Water Administration (730110)Fund: Water (7300) Division: Water (730100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 153,347$ 170,614$ 170,117$ 171,000$ 163,130$ 163,130$ Royalties & Commiss 723 772 754 750 750 750 Intergovernmental Fed Intergovnt Rev - 39,316 - - - - Charges For Fees And Services Water Charges 8,027,042 8,130,167 8,675,771 8,529,516 8,675,766 8,901,336 Miscellaneous Printed Materials 13 29 8 - - - Intra-City Charges 2,000 2,000 2,000 2,000 2,000 2,000 Other Misc Revenue 5,259 (1,612) - 5,259 - - Total Revenues & Transfers In 8,188,384$ 8,341,286$ 8,848,649$ 8,708,525$ 8,841,646$ 9,067,216$ Expenditures: Personnel 247,331$ 247,404$ 155,369$ 259,824$ 247,320$ 254,740$ Services 926,862 971,065 1,199,550 1,367,877 1,418,183 1,446,547 Supplies 4,197 3,446 3,804 4,430 5,514 5,624 Total Expenditures 1,178,390$ 1,221,915$ 1,358,723$ 1,632,131$ 1,671,017$ 1,706,911$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2.25 2.25 2.00 2.00 Activity Summary 432 City of Iowa City Activity: Water Treatment Plant Ops (730120)Fund: Water (7300) Division: Water (730100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Other State Grants 3,653$ 270$ -$ -$ -$ -$ Disaster Assistance - - 491 - - - Charges For Fees And Services Water Charges 156 - 161 - - - Other Financial Sources Sale of Assets - 44 - - - - Total Revenues 3,809$ 314$ 652$ -$ -$ -$ Expenditures: Personnel 907,108$ 862,888$ 843,752$ 916,413$ 941,361$ 969,602$ Services 672,305 683,410 775,685 893,301 837,738 854,493 Supplies 394,793 373,390 425,244 422,747 458,172 467,335 Capital Outlay 15,070 97,546 5,330 34,000 26,000 30,000 Total Expenditures 1,989,276$ 2,017,234$ 2,050,011$ 2,266,461$ 2,263,271$ 2,321,430$ Personnel Services - FTE 2014 2015 2016 2017 2018 Laboratory Technician - Water 0.50 0.50 0.50 0.50 0.50 Maintenance Operator - Water 3.00 3.00 3.00 3.00 3.00 M.W. I - Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. M.W. Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. T.P.O. - Water 1.00 1.00 1.00 1.00 1.00 T.P.O. - Water 4.00 4.00 4.00 4.00 4.00 Total Personnel 10.50 10.50 10.50 10.50 10.50 Capital Outlay 2017 2018 Chlorine system rebuild -$ 6,000$ Ammonia room heat system 7,000 - Ice machine replacement 7,000 - Electrical switchgear cleanings - 20,000 Flow meters at collection wells-replacement 20,000 - Total Capital Outlay 34,000$ 26,000$ Activity Summary 433 City of Iowa City Activity: Water Distribution System (730130)Fund: Water (7300) Division: Water (730100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Rents 750$ -$ -$ -$ -$ -$ Charges For Fees And Services Water Charges 77,048 76,832 81,283 77,140 81,290 81,290 Miscellaneous Misc Merchandise 5,377 2,399 157 2,000 160 160 Other Financial Sources Sale of Assets 11,055 4 - - Total Revenues 94,230$ 79,235$ 81,440$ 79,140$ 81,450$ 81,450$ Expenditures: Personnel 718,663$ 642,336$ 654,950$ 713,471$ 724,801$ 746,545$ Services 219,441 208,834 243,770 275,745 264,237 269,522 Supplies 110,761 126,341 119,935 217,141 167,909 171,267 Capital Outlay 361,981 113,325 63,647 270,000 190,000 175,000 Total Expenditures 1,410,846$ 1,090,836$ 1,082,301$ 1,476,357$ 1,346,947$ 1,362,334$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 1.00 Utilities Technician - Water 1.00 - - - - Total Personnel 8.00 8.00 8.00 8.00 8.00 Capital Outlay 2017 2018 Leak detection equipment 20,000$ -$ Tapping machine replacement 20,000 - Bobcat trailer - 10,000 Water pressure recording devices - 5,000 Water main repairs-contracted improvement 230,000 175,000 Total Capital Outlay 270,000$ 190,000$ Activity Summary 434 City of Iowa City Activity: Water Customer Service (730140)Fund: Water (7300) Division: Water (730100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Water Charges 338,000$ 318,989$ 375,907$ 318,990$ 340,000$ 340,000$ Miscellaneous Misc Merchandise 3,160 10,403 15,005 5,000 5,000 5,000 Other Financial Sources Sale Of Assets - - 8,154 - - - Total Revenues 341,160$ 329,392$ 399,066$ 323,990$ 345,000$ 345,000$ Expenditures: Personnel 753,876$ 796,483$ 783,950$ 842,005$ 844,451$ 869,785$ Services 107,787 114,070 110,669 129,594 124,045 126,526 Supplies 11,665 20,214 20,920 21,539 23,549 24,020 Capital Outlay 235,930 340,484 192,866 231,735 224,200 200,000 Total Expenditures 1,109,258$ 1,271,251$ 1,108,405$ 1,224,873$ 1,216,245$ 1,220,330$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2017 2018 Radio read devices 15,000$ 14,700$ Handheld radio read data collectors (3)22,435 15,000 Underground utility locator 8,300 - Water Meters 186,000 194,500 Total Capital Outlay 231,735$ 224,200$ Activity Summary 435 City of Iowa City Activity: Water Public Relations (730150)Fund: Water (7300) Division: Water (730100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Intergovernmental Fed Intergovnt Rev -$ 2,604$ -$ -$ -$ -$ Disaster Assistance - 347 - - - - Total Revenues -$ 2,951$ -$ -$ -$ -$ Expenditures: Personnel 41,926$ 43,333$ 47,106$ 45,163$ 48,394$ 49,846$ Services 13,521 12,589 10,886 13,354 10,992 11,212 Supplies 277 155 51 155 - - Total Expenditures 55,724$ 56,077$ 58,043$ 58,672$ 59,386$ 61,058$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Other Financial Sources Debt Sales -$ -$ 4,017,085$ -$ -$ -$ Transfers In: Bond Ordinance Transfers In 2,010,315 2,008,715 1,999,958 2,020,178 1,937,940 1,940,865 Total Revenues & Transfers In 2,010,315$ 2,008,715$ 6,017,044$ 2,020,178$ 1,937,940$ 1,940,865$ Expenditures: Services -$ -$ 1,200$ 1,200$ 1,200$ 1,200$ Other Financial Uses Revenue Bonds Principal & Interest Payments 1,984,946 1,989,515 2,027,874 6,072,947 1,907,816 1,911,903 Total Expenditures 1,984,946$ 1,989,515$ 2,029,074$ 6,074,147$ 1,909,016$ 1,913,103$ Activity Summary Activity Summary 436 Issue / Use of Funds Amount of Issue FY2018 FY2019 FY2020 Y 2009 Water Revenue Refunding of Series 2000 Revenue Bonds 9,750,000 2026 6,310,000 846,438 847,538 847,638 2012C Water Revenue Refunding of Series 2002 Revenue Bonds 4,950,000 2023 3,085,000 543,640 541,253 547,440 2016D Water Revenue Refunding of Series 2008 Revenue Bonds 3,650,000 2025 3,650,000 517,738 523,113 517,488 Total - Water Revenue Bonds 13,045,000 1,907,815 1,911,903 1,912,565 Fiscal Year Debt Paid in Full Principal Outstanding Water Revenue Bonds Outstanding Debt Obligation at June 30, 2017 Summary by Individual Issue Debt Service Payments 437 Fiscal Year Principal Interest Total Paid by Water Revenue 2018 1,455,000 452,815 1,907,815 1,907,815 13,045,000 2019 1,510,000 401,903 1,911,903 1,911,903 11,590,000 2020 1,565,000 347,565 1,912,565 1,912,565 10,080,000 2021 1,630,000 288,809 1,918,809 1,918,809 8,515,000 2022 1,690,000 225,790 1,915,790 1,915,790 6,885,000 2023 1,755,000 158,995 1,913,995 1,913,995 5,195,000 2024 1,280,000 103,763 1,383,763 1,383,763 3,440,000 2025 1,325,000 60,169 1,385,169 1,385,169 2,160,000 2026 835,000 18,788 853,788 853,788 835,000 Totals 13,045,000 2,058,595 15,103,595 15,103,595 Payments Principal Outstanding Beginning of Fiscal Year Water Revenue Bonds - Summary Debt Repayment Schedule by Fiscal Year 438 Fiscal Year Principal Interest Total 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 6,310,000 1,342,581 7,652,581 7,652,581 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: $9,750,000 Dated: May 18, 2009 Callable: July 1, 2017 Project 439 Fiscal Year Principal Interest Total 2018 490,000 53,640 543,640 543,640 3,085,000 1.50% 2019 495,000 46,253 541,253 541,253 2,595,000 1.50% 2020 510,000 37,440 547,440 547,440 2,100,000 2.00% 2021 520,000 27,140 547,140 547,140 1,590,000 2.00% 2022 530,000 16,640 546,640 546,640 1,070,000 2.00% 2023 540,000 5,670 545,670 545,670 540,000 2.10% Totals 3,085,000 186,783 3,271,783 3,271,783 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2002 Water Revenue Bonds 5,015,000$ 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: $4,950,000 Dated: June 20, 2012 Callable: July 1, 2020 Project 440 Fiscal Year Principal Interest Total 2018 380,000 137,738 517,738 517,738 3,650,000 5.00% 2019 405,000 118,113 523,113 523,113 3,270,000 5.00% 2020 420,000 97,488 517,488 517,488 2,865,000 5.00% 2021 445,000 75,863 520,863 520,863 2,445,000 5.00% 2022 465,000 53,113 518,113 518,113 2,000,000 5.00% 2023 490,000 29,238 519,238 519,238 1,535,000 5.00% 2024 520,000 13,088 533,088 533,088 1,045,000 1.50% 2025 525,000 4,594 529,594 529,594 525,000 1.75% Totals 3,650,000 529,231 4,179,231 4,179,231 Principal payable July 1. Interest payable July 1 and January 1. Amount Refunded 2008D Water Revenue Bonds 3,964,470$ Issuance Costs 67,698 Bond Premium (382,168) Amount of Issue 3,650,000$ 2016D Water Revenue Refunding Capital Loan Notes Principal: $3,650,000 Dated: June 16, 2016 Callable: N/A Payments Water Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Project 441 REFUSE COLLECTION FUND The Refuse Collection Fund accounts for the activities of the City’s curbside pickup program for household waste, yard waste, bulky items, and appliances. The Refuse Collection Fund is an enterprise fund that is operated as a business and is primarily supported by user fees. The Refuse Collection Fund’s unassigned fund balance on June 30, 2016 was $1,245,110, an 18.53% increase from fiscal year 2015. The increase primarily resulted from an increase in the garbage collection fee of $.40 per month in fiscal year 2015. (1) FY17 and FY18 figures are estimates Fiscal year 2017 fund balance is projected to increase by 1.14% to $1,259,280. Although, this is still a projected increase in fund balance, the surplus from fiscal year 2016 to fiscal year 2017 decreases by $180,503. This is primarily due to the staff restructuring in the Transportation and Resource Management and Public Works departments in which staff was moved from the Refuse Fund to the Road Use Tax Fund. Fiscal year 2018 fund balance is projected to decrease by 40.94% to $743,762. This is due to a transfer of $500,000 to the Capital Projects Fund for the Public Works Facility Project. This transfer is intended to compensate the Water Fund for the transfer of their maintenance facility to the Refuse Collection Fund. The Refuse Collection fund has no restricted or assigned fund balances. FY14 FY15 FY16 FY17 FY18 Unassigned 890,410 1,050,437 1,245,110 1,259,280 743,762 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 Fund Balance (1) 442 Revenues: The Refuse Collection operations are funded primarily by user fees. The fiscal year 2018 budget proposes increases to various refuse collection fees. The following schedule presents current user fees and the proposed fiscal year 2018 fees. There are additional fees not listed, including the pickup of tires, TVs, and computer monitors. There is also a proposed fee increase of $2.00 per item for TV’s and monitors in fiscal year 2018. The fee for computer monitors & TV’s 18” or smaller will increase from $16.50 to $18.50, and the fee for computer monitors & TV’s larger than 18” will increase from $21.50 to $23.50. 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 2018 revenue is estimated at 7.49% higher than fiscal year 2017 due to the proposed fee increases. 100% 0% FY2018 Estimated - $3,411,689 Charges for Services All others FY2017 FY2018 Solid Waste Collection: Garbage Collection per month $11.80 $12.00 Additional bag stickers $1.25 $2.50 Curbside Recycling per month $4.10 $5.10 Appliance Collection $20.00 $20.00 Bulky Item Pickup: First item $12.50 $12.50 Additional items $6.00 $6.00 Yard Waste: Yard/Food Waste Collection per month N/A $2.00 Per bag $1.25 N/A Annual sticker $25.00 N/A 443 Expenditures: The fiscal year 2018 expenditure budget represents an 8.47% increase from fiscal year 2017 estimated expenditures. The increase is primarily due to an increase in recycling service charges, an increase in landfill charges due to an increase in collection tonnage, and an increase in internal service charges to the Equipment Fund. Capital outlay costs include the purchase of refuse carts and lids and total only 1% of the operating budget. 40% 57% 2% 1% FY2018 Estimated - $3,427,207 Personnel Services Supplies Capital Outlay 444 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 719,427$ 890,410$ 1,050,437$ 1,245,110$ 1,259,280$ 743,762$ Revenues: Licenses And Permits General Use Permits 6,325$ 4,300$ 2,325$ 4,300$ 2,330$ 2,330$ Use Of Money And Property Interest Revenues 1,095 2,929 3,455 3,000 3,450 3,450 Charges For Fees And Services Refuse Charges 3,050,189 3,175,019 3,124,983 3,166,600 3,405,909 3,547,621 Miscellaneous Other Misc Revenue 150 48 (511) - - - Total Revenues 3,057,759$ 3,182,296$ 3,130,252$ 3,173,900$ 3,411,689$ 3,553,401$ Expenditures: Refuse Administration 509,622$ 485,586$ 394,109$ 501,017$ 528,113$ 540,177$ Refuse Operations 1,208,826 1,297,720 1,409,773 1,452,390 1,525,120 1,562,126 Yard Waste Collection 326,884 318,483 265,901 281,705 266,545 273,253 Curbside Recycling Collection 688,554 682,433 703,135 754,908 924,300 947,798 White Goods/Bulky Collection 152,890 138,047 162,661 169,710 183,129 188,040 Sub-Total Expenditures 2,886,776 2,922,269 2,935,579 3,159,730 3,427,207 3,511,395 Transfers Out: Capital Project Fund - 100,000 - - 500,000 - Sub-Total Transfers Out - 100,000 - - 500,000 - Total Expenditures & Transfers Out 2,886,776$ 3,022,269$ 2,935,579$ 3,159,730$ 3,927,207$ 3,511,395$ Fund Balance, June 30 890,410$ 1,050,437$ 1,245,110$ 1,259,280$ 743,762$ 785,768$ Restricted / Committed /Assigned - - - - - - Unassigned Balance 890,410$ 1,050,437$ 1,245,110$ 1,259,280$ 743,762$ 785,768$ % of Revenues 29%33%40%40%22%22% City of Iowa City Refuse Collection (7400) Fund Summary 445 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 over 15,600 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 17.5% cost share of the Transportation & Resource Management Administration budget, a 1.0 FTE Assistant Superintendent, and a .50 FTE Customer Service Representative. 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 nearly 15,000 Iowa City residents, making the collection process safer and more efficient. 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 four 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. 446 HIGHLIGHTS In fiscal year 2016 Refuse Collection handled: • 9,476 tons of refuse • 1,689 tons of yard waste • 1,525 tons of recycling • 2,755 bulk items from the curbside • 321 appliances from the curbside • 221 electronics from the curbside • 15,600 households serviced weekly Recent Accomplishments: • Implemented a curbside food waste pick-up program as a part of yard waste operations • Replacing three recycling vehicles that have exceeded their useful life • Transitioning from a dual stream to a single stream recycling program • Partnered with ICDD to streamline alley waste services in downtown • Assisted in implementing changes to establish a multi-family recycling program Upcoming Challenges: • Replacement and upgrade of recycling vehicles • Existing facility does not have the ability to meet storage and space needs • Rolling out multiple new programs in same fiscal year; curbside food waste and single stream recycling Staffing: FY2016 FY2017 FY2018 Total FTE’s 17.85 17.50 17.50 Staffing Level Change Summary: An Assistant Director of Transportation & Resource Management – Solid Waste was added in fiscal year 2018. This position is budgeted in the Transportation Administration activity in the General Fund, and the cost is being allocated through the Administrative Chargeback to the Refuse Collection Fund and the Landfill Fund. Service Level Change Summary: There is a proposed change to the method of collection for the City’s curbside recycling program. This program would replace the pre-sorted collection system with a single-stream collection system. The single-stream service would require that the City’s recycling collection 447 trucks would all be replaced with new collection trucks that would be equipped to handle dumping to new containers. The City would also begin replacing households’ recycle tubs with new, larger carts. The purchase of these new carts is budgeted in the Solid Waste Surcharge Reserve in the Landfill Fund. The City would also have a new service fee for a vendor to accept and sort the recycling materials. The change of this service is also accompanied by an increase in the monthly recycling fee. Another service level change would be the addition of curb side food waste collection. This program would work in conjunction with the yard waste collection program. New food waste/yard waste containers are budgeted in the Solid Waste Surcharge Reserve in the Landfill Fund. Financial Highlights: The fiscal year 2018 budget includes a $.20 per month rate increase in the solid waste collection fee and an increase of $1.25 for each additional bag. The refuse collection rates will increase from $11.80 to $12.00 per household per month for the solid waste collection fee, and from $1.25 to $2.50 for each additional bag of trash. The estimated increase in revenue from these changes is $36,742. Due to the increase in disposal costs for electronic waste at the landfill, an increase in the refuse collection rates for electronic waste are also being proposed for fiscal year 2018. The proposed fee increases are $2.00 per item, which will increase the fee for computer monitors & TV’s 18” or smaller from $16.50 to $18.50 and will increase the fee for computer monitors & TV’s larger than 18”from $21.50 to $23.50. The fiscal year 2018 budget also includes a $1.00 per month increase in the recycling fee. The recycling fee will increase from $4.10 per household per month to $5.10 per household per month. This fee increase is intended to cover the increased cost for moving to a single stream recycling program. The estimated increase in revenue from this change is $181,664. The increase in service expenditures for the change to this service is $154,665. A change in the fee structure for yard waste collection is also being proposed for January 1, 2018. This change would eliminate the yard waste bags and stickers and replace them with a new container for each household. This container would also be used to collect food waste. A monthly fee would be charged to each household for this service. The proposed monthly fee is $2.00 per household per month. The estimated annual increase in revenue from this change is $176,175. 448 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Residential Refuse Collection Accounts 15,030 15,177 15,331 15,405 15,620 Refuse Tonnages 8,935 8,956 9,160 9,210 9,476 Recycling Tonnages 1,528 1,542 1,496 1,508 1,525 Yard Waste Tonnages 1,638 1,433 1,629 1,696 1,689  White Goods – Scheduled Pickups FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Bulk Items 2,382 2,323 2,251 2,746 2,755 Appliances 243 193 197 199 321  Electronics 203 292 209 241 221  White Goods Route Total Tonnages 280.91 253.65 254.17 269.56 257.80 GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Community Engagement and Intergovernmental Relations, Promote Environmental Sustainability, & Foster Healthy Neighborhoods throughout the City Waste Minimization - Reduce and reuse material waste produced in the community Provide sustainable and cost-effective services for residents that divert material from the landfill. Continue to provide exceptional curbside recycling, yard waste, appliance, and electronic waste collection services to Iowa City residents. 449 City of Iowa City Activity: Refuse Administration (740110)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,095$ 2,929$ 3,455$ 3,000$ 3,450$ 3,450$ Charges For Fees And Services Refuse Charges 275 775 575 775 580 580 Miscellaneous Other Misc Revenue 74 48 (511) - - - Total Revenues 1,444$ 3,752$ 3,519$ 3,775$ 4,030$ 4,030$ Expenditures: Personnel 203,577$ 182,798$ 125,148$ 153,639$ 150,217$ 154,724$ Services 302,958 301,750 268,961 346,345 377,396 384,944 Supplies 3,087 1,038 - 1,033 500 510 Total Expenditures 509,622$ 485,586$ 394,109$ 501,017$ 528,113$ 540,177$ Personnel Services - FTE 2014 2015 2016 2017 2018 Asst Supt - Refuse 1.00 1.00 1.00 1.00 1.00 Clerk/Typist - Refuse 1.00 1.00 - - - Customer Service Rep - Refuse - - 0.50 0.50 0.50 Supt Streets/Solid Waste 0.35 0.35 0.35 - - Total Personnel 2.35 2.35 1.85 1.50 1.50 Activity Summary 450 City of Iowa City Activity: Refuse Operations (740120)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits General Use Permits 6,325$ 4,300$ 2,325$ 4,300$ 2,330$ 2,330$ Charges For Fees And Services Refuse Charges 2,090,029 2,181,087 2,167,805 2,183,000 2,212,240 2,212,240 Total Revenues 2,096,354$ 2,185,387$ 2,170,130$ 2,187,300$ 2,214,570$ 2,214,570$ Expenditures: Personnel 448,650$ 397,225$ 425,714$ 441,274$ 465,401$ 479,363$ Services 728,471 857,611 977,537 973,041 1,016,746 1,037,081 Supplies 7,735 7,965 6,521 6,775 10,473 10,682 Capital Outlay 23,970 34,919 - 31,300 32,500 35,000 Total Expenditures 1,208,826$ 1,297,720$ 1,409,773$ 1,452,390$ 1,525,120$ 1,562,126$ Personnel Services - FTE 2014 2015 2016 2017 2018 M.W. I - Refuse 3.00 2.00 2.00 2.00 2.00 M.W. II - Refuse 4.00 4.00 3.00 3.00 3.00 M. W. III - Refuse 1.00 1.00 1.00 1.00 1.00 Total Personnel 8.00 7.00 6.00 6.00 6.00 Capital Outlay 2017 2018 Refuse carts and lids 31,300$ 32,500$ Total Capital Outlay 31,300$ 32,500$ Activity Summary 451 City of Iowa City Activity: Yard Waste Collection (740130)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 166,924$ 192,731$ 178,391$ 192,825$ 227,288$ 369,000$ Total Revenues 166,924$ 192,731$ 178,391$ 192,825$ 227,288$ 369,000$ Expenditures: Personnel 159,250$ 190,787$ 143,589$ 147,221$ 137,729$ 141,861$ Services 132,921 103,401 98,570 109,325 103,816 105,892 Supplies 34,713 24,295 23,742 25,159 25,000 25,500 Total Expenditures 326,884$ 318,483$ 265,901$ 281,705$ 266,545$ 273,253$ Personnel Services - FTE 2014 2015 2016 2017 2018 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: Curbside Recycling Collection (740140)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 765,814$ 757,718$ 749,137$ 760,000$ 930,801$ 930,801$ Total Revenues 765,814$ 757,718$ 749,137$ 760,000$ 930,801$ 930,801$ Expenditures: Personnel 430,224$ 427,621$ 459,703$ 486,632$ 501,240$ 516,277$ Services 246,990 238,447 227,096 251,329 398,060 406,021 Supplies 11,340 16,365 16,336 16,947 25,000 25,500 Total Expenditures 688,554$ 682,433$ 703,135$ 754,908$ 924,300$ 947,798$ Personnel Services - FTE 2014 2015 2016 2017 2018 M.W. II - Refuse 6.00 6.00 6.00 6.00 6.00 Total Personnel 6.00 6.00 6.00 6.00 6.00 Activity Summary Activity Summary 452 City of Iowa City Activity: White Goods/Bulky Collection (740150)Fund: Refuse Collection (7400) Division: Refuse Collection (740100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Refuse Charges 27,147$ 42,708$ 29,075$ 30,000$ 35,000$ 35,000$ Miscellaneous Other Misc Revenue 76 - - - - - Total Revenues 27,223$ 42,708$ 29,075$ 30,000$ 35,000$ 35,000$ Expenditures: Personnel 101,377$ 85,296$ 107,099$ 113,749$ 124,795$ 128,539$ Services 51,513 52,751 55,562 55,961 58,334 59,501 Total Expenditures 152,890$ 138,047$ 162,661$ 169,710$ 183,129$ 188,040$ Personnel Services - FTE 2014 2015 2016 2017 2018 M.W. I - Refuse 2.00 2.00 2.00 2.00 2.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 Activity Summary 453 LANDFILL FUND The Landfill Fund accounts for the business-like operations of the City’s municipal landfill and recycling operations. The Landfill fund is primarily supported user fees. The Landfill Fund’s total fund balance on June 30, 2016 was $24.926 million, a 3.80% increase from the fiscal year 2015 year-end fund balance. Of the $24.926 million, $23.349 million was restricted in use per Iowa State code for site closure, post closure, and environmental protection costs and reserved for landfill cell replacement. The fund balance increase was primarily due to a 10% increase in the per ton tipping fee. (1) FY17 and FY18 figures are estimates The fiscal year 2017 projected, unassigned fund balance is $1,435,981 which is an 8.95% or $141,084 decrease over the fiscal year 2016 unassigned fund balance. This change is primarily a result of transfers to the Capital Projects Fund. In fiscal year 2018, the unassigned fund balance is estimated to increase $269,640 or 18.78%. This increase is primarily due to a decrease in budgeted transfers to the Capital Projects Fund. The Landfill maintains a reserve for the cell replacement. Through Engineering, a cost analysis was completed during fiscal year 2014 to calculate a per-ton cost to open new cells. Based upon this analysis, the Landfill would need to transfer $7.79 per ton collected to properly fund the cell replacement reserve. The actual transfer to the replacement reserve is $4.00 per ton collected. The projected balance in the Landfill Cell Replacement Reserve at the end of fiscal year 2018 is $8.327 million not including a $1.666 million outstanding loan balance to the Parking Fund. The City also maintains separate reserves as required by State law. Iowa State law requires landfill fund balance restrictions as follows: FY14 FY15 FY16 FY17 FY18 Unassigned $1,841,714 $2,493,314 $1,577,065 $1,435,981 $1,705,621 Assigned $22,423,720 $21,559,542 $23,349,124 $24,436,988 $23,133,818 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 Fund Balance (1) 454  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 balance in the Landfill Fund is reserved for these uses and is not accessible for other City projects. The Landfill will have estimated restricted fund balances of $14.81 million at the end of fiscal year 2018 in accordance with State laws. The Landfill Cell Replacement Reserve has one outstanding inter-fund loan as of the end of fiscal year 2017. The following is a summary of that loan: Loan Date Loan Amount Final Payment Principal Outstanding as of 6/30/17 Total Payment FY18 FY17 Principal FY17 Interest Parking Fund 2009F Revenue Bond Defeasance 11/1/2014 $ 2,495,350 2024 $ 1,901,162 $ 289,143 $ 235,310 $ 53,833 The Landfill Cell Replacement Reserve is projected to provide the Public Works Facility project a $2.5 million internal loan in 2018. Payments are expected to begin in fiscal year 2019. Revenues: The Landfill Fund is primarily supported by user fees. The major fees charged are summarized as follows: FY2018 Disposal Rates Iowa City residents: $42.50 per ton Non-Iowa City residents: $47.50 per ton There was a tipping fee increase in fiscal year 2016 of $4.00 per ton for both Iowa City and non- Iowa City residents. There is no increase in the per ton tipping fee in fiscal year 2018. FY2017 Rates FY2018 Rates Iowa City Community Compost (per ton) $20 $20 Iowa City Community Compost (minimum) $2 $2 Wood chip mulch (per ton) $10 $10 Wood chip mulch (minimum) $2 $2 455 TV or monitor (<18”, includes peripherals) $10 $12 TV or monitor (≥ 18”, includes peripherals) $15 $17 Bulk electronic waste (with no TV or monitor) $2 per item $3 per item There is a $2 per item increase in the TV and monitor disposal rate and a $1 in the per item increase in the small item electronic waste in fiscal year 2018. For fiscal year 2018, landfill charges of $5,686,860 and refuse charges of $366,080 comprise approximately 97% of the landfill’s budgeted revenue. Total revenues are estimated to increase by 6.46% from fiscal year 2017 due to an increase in landfill usage and the prior year tipping rate increase. Expenditures: Fiscal year 2018 budgeted expenditures represent a .54% decrease or $26,663 from the fiscal year 2017 revised budget. This decrease is primarily due to a decrease in capital outlay expenditures in the Solid Waste Surcharge Reserve. Fiscal year 2018 expenditures include $135,000 for capital outlay. 97% 2% 1% FY2018 Estimated - $6,234,063 Landfill & Refuse Charges for Services Use of Money & Property Misc Revenue 26% 69% 2% 3% FY2018 Estimated - $4,902,903 Personnel Services Supplies Capital Outlay 456 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 24,616,339$ 24,265,434$ 24,052,856$ 24,926,189$ 25,872,969$ 24,839,439$ Revenues: Use Of Money And Property Interest Revenues 49,537$ 122,495$ 115,278$ 92,780$ 100,923$ 100,923$ Rents 50,245 49,655 34,786 52,894 35,320 35,320 Intergovernmental Fed Intergovnt Revenue - 24,541 - - - - Other State Grants 12,242 - 3,222 - - - Charges For Fees And Services Refuse Charges 392,531 743,008 366,079 440,100 366,080 366,080 Landfill Charges 4,967,453 5,043,246 5,686,853 5,341,722 5,686,860 5,686,860 Miscellaneous Contrib & Donations 713 382 165 - - - Misc Merchandise 20,219 20,839 17,821 21,000 21,000 21,000 Intra-City Charges - - 17,718 - - - Other Misc Revenue 35,541 33,001 26,905 29,486 23,880 23,880 Sub-Total Revenues 5,528,481 6,037,167 6,268,826 5,977,982 6,234,063 6,234,063 Transfer In: Interfund Loans 235,836 879,914 251,095 228,364 235,310 242,467 Misc Transfers In 6,421,324 583,755 1,341,275 865,844 888,126 888,126 Sub-Total Transfers In 6,657,160 1,463,669 1,592,370 1,094,208 1,123,436 1,130,593 Total Revenues & Transfers In 12,185,641$ 7,500,836$ 7,861,196$ 7,072,190$ 7,357,499$ 7,364,656$ Expenditures: Landfill Administration 736,362$ 1,018,633$ 587,850$ 863,115$ 919,741$ 939,641$ Landfill Operations 3,486,272 3,564,599 3,894,779 3,807,605 3,806,063 3,891,748 Solid Waste Surcharge Reserve 91,666 94,652 67,467 258,846 177,099 179,785 Sub-Total Expenditures 4,314,300 4,677,884 4,550,096 4,929,566 4,902,903 5,011,175 Transfers Out: Capital Project Funding 1,800,922 (43,575) 1,056,976 330,000 100,000 900,000 Misc Transfers Out 6,421,324 583,755 1,341,275 865,844 888,126 888,126 Interfund Loan - 2,495,350 - - 2,500,000 - Sub-Total Transfers Out 8,222,246 3,035,530 2,398,251 1,195,844 3,488,126 1,788,126 Total Expenditures & Transfers Out 12,536,546$ 7,713,414$ 6,948,348$ 6,125,410$ 8,391,029$ 6,799,301$ Fund Balance, June 30 24,265,434$ 24,052,856$ 24,965,704$ 25,872,969$ 24,839,439$ 25,404,794$ Prior Year Accounting Adjustment - - (39,515) - - - Adjusted Fund Balance*, June 30 24,265,434 24,052,856 24,926,189 25,872,969 24,839,439 25,404,794 Restricted / Committed /Assigned 22,423,720 21,559,542 23,349,124 24,436,988 23,133,818 24,335,119 Unassigned Balance 1,841,714$ 2,493,314$ 1,577,065$ 1,435,981$ 1,705,621$ 1,069,675$ % of Revenues & Transfers In 15%33%20%20%23%15% City of Iowa City Landfill (7500 - 7504) Fund Summary 457 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 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 125,000 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. 458 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 65,000 pounds of hazardous waste from the landfill. • Landfill recycling programs continue to expand: o Three drop-off sites collected about 778 tons of materials in FY2016. 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: • Completed capital project that expanded the landfill gas collection system and leachate conveyance system • Replaced one compactor and one bulldozer that had exceeded useful life • Increased compaction rate by 16% • Developed fire prevention and response plan and training for Iowa City landfill and fire department staff • Completed installation of new methane flare Upcoming Challenges: • Replacement and upgrade of aging operating vehicles and equipment • Existing facility does not have the ability to meet storage and space needs • Rolling out multiple new programs in same fiscal year; curbside food waste and single stream recycling • Continuing to implement changes that extend life of landfill cells • Upcoming design and construction of next landfill cell • Developing methods to better utilize landfill gas 459 Staffing: FY2016 FY2017 FY2018 Total FTE’s 15.50 14.00 14.00 Staffing Level Change Summary: An Assistant Director of Transportation & Resource Management – Solid Waste was added in fiscal year 2018. This position is budgeted in the Transportation Administration activity in the General Fund, and the cost is being allocated through the Administrative Chargeback to the Refuse Collection Fund and the Landfill Fund. The allocation of the Recycling Coordinator position from 25% Landfill Operations and 75% Solid Waste Surcharge Reserve was changed to 0% Landfill Operations and 100% Solid Waste Surcharge Reserve. Service Level Change Summary: The Landfill is requesting to impose a ban on cardboard dumping. This has resulted in the request to purchase additional cardboard compactors and to impose a tipping fee penalty. The Landfill has also implemented a ban on electronics dumping. This ban will increase the City’s cost to dispose of these items due to an increase in the number of items being disposed separately. The Landfill is also implementing a ban on bringing uncovered/unsecured loads to the Landfill. A fine is also being proposed to assist with enforcement of this rule. This should reduce the amount that the Landfill spends to clean up loose debris and trash along the roads leading to the Landfill. The Landfill is planning to change to flat fill method for cell management. This includes the purchase of tarp deployment equipment that could be used for daily cover at the Landfill. The flat fill method for Landfill Operations is relatively new to the area but has shown a very high increase in compaction for landfills that have moved to this method. This would extend the life of the landfill cells, which in turn will delay the need for construction. Financial Highlights: Revenue highlights: An increase in the minimum charge for landfilling materials was added in fiscal year 2018. The following table summarized the change in minimum fees: 460 FY2017 Minimum Fee FY2017 Minimum Weight FY2018 Minimum Fee FY2018 Minimum Weight Residents: Cars, SUV’s, and minivans $3.25 140 pounds $6.50 300 pounds Pick-ups, service vans, vehicles pulling trailers $3.25 140 pounds $10.50 500 pounds Non-Residents: Cars, SUV’s, and minivans $3.50 140 pounds $7.00 300 pounds Pick-ups, service vans, vehicles pulling trailers $3.50 140 pounds $11.50 500 pounds An increase in the fees for processing tires is also included for fiscal year 2018. The current landfill charge for this service is $.07 per pound, and the City is paying the vender that picks-up, hauls, and processes the tires $.0925 per pound. The fee is proposed to increase to $0.15 per pound. This would allow the Landfill to cover its costs for processing as well as its labor for handling the material. An increase for electronic waste processing is also included in the fiscal year 2018 budget. The fee increase is proposed due to an increase in the charges from the vender that processes the electronic waste. The proposed increase would result in a $2.00 increase to computer monitors and TV’s and a $1.00 increase for small electronics. This would result in the following fees: • Computer monitor or TV w/ 18” screen or smaller: $12.00 per item • Computer monitor or TV w/ screen larger than18”: $17.00 per item • Small miscellaneous electronics: $3.00 per item A new fee is also being added in fiscal year 2018 for bringing uncovered/unsecured loads to the landfill. This fee includes a warning for the first instance, and a charge of $50.00 for each additional instance. Also new in fiscal year 2018 would be an increase in the tipping fee for cardboard if a cardboard ban is passed by the City Council. For loads that come into the landfill with cardboard, the customer would be charged two-times the tipping fee for those loads. 461 Expenditure highlights: Services expenditures in the Landfill Administration increased by $59,380 or 8.38% primarily due to an increase in the Administrative Chargeback as noted in the Staffing Level Changes noted above. Services expenditures also increased in the Landfill Operations by 4.76% or $119,085 due to the cost of a ground water well installation of $30,000, an increase in sewer utility charges of $84,855, and an increase in litter pick-up and specialty disposal services of $52,769. The fiscal year 2018 budget includes $50,000 for the purchase of two new cardboard compactors from Landfill Operations and $85,000 for the purchase of 1,500 single-stream recycling carts and 1,000 food waste containers from the Solid Waste Surcharge Reserve. The fiscal year 2017 revised budget also includes $160,000 for the purchase of 3,000 single-stream recycling carts and 1,000 food waste containers. In fiscal year 2018, an internal loan to the Public Works Facility project of $2,500,000 from the Landfill Cell Replacement Reserves is anticipated. Payments are estimated to begin in fiscal year 2019. 462 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Tons of Solid Waste Landfilled FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 111,790 112,104 115,642 123,410 126,743  Organics (Food Waste) Tons Diverted to Composting FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 192 246 484 439 549  Recycling Drop Site Tons Collected FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 661 762 723 769 778  Amount (%) of All Solid Waste Recycled FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 13.6%12.2%14.0%14.1%9.9% GOALS, OBJECTIVES, and PERFORMANCE MEASURES Enhanced Community Engagement and Intergovernmental Relations & Promote Environmental Sustainability Waste Minimization - Reduce and reuse material waste produced in the community Provide innovative and cost-effective services for residents that divert material from the landfill. Provide residents with convenient and efficient recycling opportunities. 463 City of Iowa City Activity: Landfill Administration (750110)Fund: Landfill (7500) Division: Landfill (750100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 13,202$ 41,554$ 44,565$ 30,000$ 44,560$ 44,560$ Miscellaneous Other Misc Revenue - 715 1,500 - - - Total Revenues 13,202$ 42,269$ 46,065$ 30,000$ 44,560$ 44,560$ Expenditures: Personnel 164,977$ 190,985$ 125,312$ 153,908$ 150,530$ 155,046$ Services 570,789 472,496 461,824 708,668 768,048 783,409 Supplies 596 2,962 715 539 1,163 1,186 Capital Outlay - 352,190 - - - - Total Expenditures 736,362$ 1,018,633$ 587,850$ 863,115$ 919,741$ 939,641$ Personnel Services - FTE 2014 2015 2016 2017 2018 Assist Supt - Landfill 1.00 1.00 1.00 1.00 1.00 Customer Service Rep - Solid Waste - - - 0.50 0.50 Sr Clerk/Typist - Wastewater 0.50 0.50 0.50 - - Wastewater Superintendent 0.50 0.50 0.50 - - Total Personnel 2.00 2.00 2.00 1.50 1.50 Activity Summary 464 City of Iowa City Activity: Landfill Operations (750120)Fund: Landfill (7500) Division: Landfill (750100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 1,177$ 10,508$ 2,690$ 2,000$ 2,530$ 2,530$ Rents 50,245 49,655 34,786 52,894 35,320 35,320 Intergovernmental Fed Intergovnt Revenue - 24,541 - - - - Other State Grants 12,242 - 3,222 - - - Charges For Fees And Services Refuse Charges 392,531 743,008 366,079 440,100 366,080 366,080 Landfill Charges 4,788,513 4,851,524 5,490,196 5,150,000 5,490,200 5,490,200 Miscellaneous Contrib & Donations 713 382 165 - - - Misc Merchandise 20,219 20,839 17,821 21,000 21,000 21,000 Intra-City Charges - - 17,718 - - - Other Misc Revenue 35,541 32,286 25,405 29,486 23,880 23,880 Total Revenues 5,301,181$ 5,732,743$ 5,958,082$ 5,695,480$ 5,939,010$ 5,939,010$ Expenditures: Personnel 1,088,149$ 1,087,998$ 980,889$ 1,013,364$ 1,056,402$ 1,088,094$ Services 2,192,243 2,326,512 2,476,396 2,500,951 2,620,036 2,672,437 Supplies 179,799 129,364 90,173 118,290 79,625 81,218 Capital Outlay 26,081 20,725 347,322 175,000 50,000 50,000 Total Expenditures 3,486,272$ 3,564,599$ 3,894,779$ 3,807,605$ 3,806,063$ 3,891,748$ Personnel Services - FTE 2014 2015 2016 2017 2018 Environmental Coord/Landfill 1.00 1.00 - - - Landfill Operator 5.00 5.00 5.00 8.00 8.00 M.W. II - Eastside Recycling 1.00 1.00 1.00 1.00 1.00 M.W. III - Landfill 2.00 2.00 2.00 - - Recycle Clerk - Landfill 1.00 1.00 1.00 - - Recycling Coordinator 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 - - Total Personnel 13.75 13.75 12.75 11.75 11.50 Capital Outlay 2017 2018 Cardboard compactors (2)-$ 50,000$ Other Operating Equipment 120,000 - Total Capital Outlay 120,000$ 50,000$ Activity Summary 465 City of Iowa City Activity: Landfill Replacement Reserve (750910)Fund: Landfill (7501) Division: Landfill (750100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues & Transfers In: Use Of Money And Property Interest Revenues 35,158$ 70,433$ 68,023$ 60,780$ 53,833$ 53,833$ Other Financial Sources Transfer In from Landfill Operations 463,289 494,768 761,251 742,152 761,251 761,251 Interfund Loans 235,836 879,914 251,095 228,364 235,310 242,467 Total Revenues & Transfers In 734,283$ 1,445,115$ 1,080,369$ 1,031,296$ 1,050,394$ 1,057,551$ Transfers Out: Capital Project Fund 300,000$ -$ -$ -$ -$ -$ InterFund Loan - Disbursed to Other Funds - 2,495,350 - - 2,500,000 - Total Transfers Out 300,000$ 2,495,350$ -$ -$ 2,500,000$ -$ Activity: Solid Waste Surcharge Reserve (750220)Fund: Landfill (7502) Division: Landfill (750100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Charges For Fees And Services Landfill Charges 178,940$ 191,722$ 196,656$ 191,722$ 196,660$ 196,660$ Total Revenues 178,940$ 191,722$ 196,656$ 191,722$ 196,660$ 196,660$ Expenditures: Personnel 56,333$ 57,243$ 59,417$ 61,089$ 84,437$ 86,970$ Services 35,324 36,704 7,638 37,048 7,662 7,815 Supplies 9 705 413 709 - - Capital Outlay - - - 160,000 85,000 85,000 Total Expenditures 91,666$ 94,652$ 67,467$ 258,846$ 177,099$ 179,785$ Personnel Services - FTE 2014 2015 2016 2017 2018 Recycling Coordinator 0.75 0.75 0.75 0.75 1.00 Total Personnel 0.75 0.75 0.75 0.75 1.00 Capital Outlay 2017 2018 Recycling carts and food waste containers 160,000$ 85,000$ Total Capital Outlay 160,000$ 85,000$ Activity Summary Activity Summary 466 City of Iowa City Activity: Landfill Assurance Closing Reserves (750230/240)Fund: Landfill (7503/4) Division: Landfill (750100)Department: Transportation & Resource Management 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Other Financial Sources Transfer In from Landfill Operations 2,551,272$ 88,987$ 580,024$ 123,692$ 126,875$ 126,875$ Total Revenues 2,551,272$ 88,987$ 580,024$ 123,692$ 126,875$ 126,875$ Transfers Out: Landfill Operations 5,406,721$ -$ -$ -$ -$ -$ Total Expenditures 5,406,721$ -$ -$ -$ -$ -$ Activity Summary 467 AIRPORT FUND The Airport Fund accounts for the operations of the municipal airport operations. The Airport Fund is managed as a business-like operation, however, it is subsidized by the City’s General Fund. The Airport Fund’s fund balance on June 30, 2016 was $572,874, a 6.24% decrease from the fiscal year 2015 year-end fund balance. The decrease in fund balance was primarily the result of an increase in capital outlay expenditures. In fiscal year 2017, fund balance is estimated to decrease by 38.12% to $354,472. This decrease is due to the purchase of a hangar building from the fixed based operator. In fiscal year 2018, the fund balance is project to decrease by 22.52% to $274,642. This decrease is a result of transfers to the Capital Projects Fund of $179,830. (1) FY17 and FY18 figures are estimates The Airport Fund retains $100,000 of fund balance that is assigned for capital projects at the airport. Revenue: For fiscal year 2018, 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 Fund in fiscal year 2018. The General Fund property tax subsidy for airport operations has been reduced from $13,209 in fiscal year 2017 to $9,687 in fiscal year 2018. There is also a transfer of $100,000 from the General Fund to the Airport Fund to help fund the airport’s capital improvement program. FY14 FY15 FY16 FY17 FY18 Total $430,344 $611,028 $572,874 $354,472 $274,642 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Fund Balance (1) 468 Expenditures: In the fiscal year 2018 budget, operating expenditures decreased from the fiscal year 2017 budget by 41.65% to $369,187. This decrease reflects a decrease in the capital outlay expenditures. Capital outlay of $20,000 is budgeted for fiscal year 2018 versus estimated capital outlay expenditures of $280,000 in fiscal year 2017. 90% 0% 10% FY2018 Estimated - $359,500 Rents Interest Revenue Royalties & Commissions 21% 72% 2% 5% FY2018 Estimated - $369,187 Personnel Services Supplies Capital Outlay 469 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 298,497$ 430,344$ 611,028$ 572,874$ 354,472$ 274,642$ Revenues: Use Of Money And Property Interest Revenues (578)$ (1,988)$ 4,432$ -$ -$ -$ Rents 300,491 323,682 300,282 323,000 323,000 323,000 Royalties & Commiss 27,049 27,445 33,040 36,500 36,500 36,500 Miscellaneous Contrib & Donations 28,410 1,709 - - - - Other Misc Revenue - - 3,745 - - - Other Financial Sources Sale Of Assets 212,505 930,843 - - - - Sub-Total Revenues 567,877 1,281,691 341,499 359,500 359,500 359,500 Transfers In: Transfer In from General Fund - Subsidy 72,342 68,415 121,929 113,209 109,687 117,431 Sub-Total Transfers In 72,342 68,415 121,929 113,209 109,687 117,431 Total Revenues & Transfers In 640,219$ 1,350,106$ 463,428$ 472,709$ 469,187$ 476,931$ Expenditures: Airport Operations 363,552$ 365,460$ 408,276$ 632,709$ 369,187$ 376,931$ Sub-Total Expenditures 363,552 365,460 408,276 632,709 369,187 376,931 Transfers Out: Capital Project Fund (35,693) 124,817 93,307 58,402 179,830 100,800 InterFund Loan Repay Principal - Landfill 180,513 679,145 - - - - Sub-Total Transfers Out 144,820 803,962 93,307 58,402 179,830 100,800 Total Expenditures & Transfers Out 508,372$ 1,169,422$ 501,583$ 691,111$ 549,017$ 477,731$ Fund Balance, June 30 430,344$ 611,028$ 572,874$ 354,472$ 274,642$ 273,842$ Restricted / Committed /Assigned 100,000 100,000 100,000 100,000 100,000 100,000 Unassigned Balance 330,344$ 511,028$ 472,874$ 254,472$ 174,642$ 173,842$ % of Revenues & Transfers In 52%38%102%54%37%36% City of Iowa City Airport (7600) Fund Summary 470 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 $22.4 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: • Completed Airport Master Plan update • Expanded Aircraft Parking Apron • Completed 2 agreements for private hangar construction Upcoming Challenges: • Obstruction mitigation obligations • Grant funding availability for projects • Use of general levy dollars for matching funds Staffing: FY2016 FY2017 FY2018 Total FTE’s 1.00 1.00 1.00 471 Staffing Level Change Summary: There are no staffing level changes in Fiscal Year 2018 budget. Service Level Change Summary: There are no service level changes in Fiscal year 2018 budget. Financial Highlights: The expenditure budget includes $15,000 for HVAC upgrades and $5,000 for conference room chairs. 472 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Revenue Generated through Airport Land Sales $400,000 $336,936 $212,505 $930,843 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Outstanding Loan Balance $1,138,898 $859,658 $679,145 $0 $0 Inter-Fund Loan Repayments FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Principal $323,882 $279,240 $180,513 $679,145 $0 Interest $57,877 $39,464 $32,834 $20,843 $0 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Hangar Rental Revenue $238,266 $243,658 $250,383 $275,683 $255,590 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Fuel Flowage, as a Proxy for Airport Activity FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Jet Fuel Sold 153,525 165,644 202,307 217,617 263,185 Av Gas Sold 70,989 63,339 74,097 64,133 46,899 Total Gallons Sold 224,514 228,983 276,404 281,750 310,084 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Based Aircraft (Number of Aircraft Based at IOW)84 85 85 85 92 Increase the usefulness of the Airport for economic development. On an annual basis, track the number of flights by type. Allow for privately funded hangar construction. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Maintain a Solid Financial Foundation Develop and maintain adequate funding mechanisms for airport operations and improvements; increase revenue generated by airport operations. Accelerate loan repayments through the sale of airport land for development. Annual review of hangar rates to maximize revenue. Note: 70% of land sale revenue is directed to inter-fund loan repayments Promote a Strong and Resilient Local Economy 473 City of Iowa City Activity: Airport Operations (850110)Fund: Airport (7600) Division: Airport Operations (850100)Department: Airport 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues (578)$ (1,988)$ 4,432$ -$ -$ -$ Rents 300,491 323,682 300,282 323,000 323,000 323,000 Royalties & Commiss 27,049 27,445 33,040 36,500 36,500 36,500 Miscellaneous Contrib & Donations 28,410 1,709 - - - - Other Misc Revenue - - 3,745 - - - Other Financial Sources Sale Of Assets 212,505 930,843 - - - - Transfers In: Transfer In from General Fund - Subsidy 72,342 68,415 121,929 113,209 109,687 117,431 Total Revenues & Transfers In 640,219$ 1,350,106$ 463,428$ 472,709$ 469,187$ 476,931$ Expenditures: Personnel 68,450$ 71,375$ 72,631$ 75,414$ 76,037$ 78,318$ Services 286,166 279,064 235,333 272,255 266,840 272,177 Supplies 4,221 5,321 21,793 5,040 6,310 6,436 Capital Outlay 4,715 9,700 78,518 280,000 20,000 20,000 Total Expenditures 363,552$ 365,460$ 408,276$ 632,709$ 369,187$ 376,931$ Personnel Services - FTE 2014 2015 2016 2017 2018 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 2017 2018 Conference room chairs -$ 5,000$ Building improvements 20,000 - Hangar building purchase 250,000 - Gas line extension to south t-hangars 10,000 - HVAC upgrades at hangars - 15,000 Total Capital Outlay 280,000$ 20,000$ Activity Summary 474 STORM WATER MANAGEMENT FUND The Storm Water Management Fund is an enterprise fund that accounts for the activities of the City’s Storm Water Utility. The Storm Water Management Fund is primarily funded through a monthly Storm Water Utility Fee of $4.50 per equivalent residential unit (ERU). Rental units pay a monthly fee of $2.25 per unit. These fees were last increased in fiscal year 2017 by $1.00 per ERU per month and $.50 per rental unit per month. The Storm W ater Management Fund’s fund balance on June 30, 2016 was $1,170,823 which was a 25.54% decrease from the fiscal year 2015. The fiscal year 2017 fund balance is estimated to decrease 15.07% from fiscal year 2016 to $994,417. These decreases are primarily due to transfers to the Capital Projects Fund totaling $836,945 in fiscal year 2016 and $965,000 in fiscal year 2017. Fiscal year 2018 projected fund balance represents a 7.59% decrease over the fiscal year 2017 estimated year-end balance at $918,984. This is primarily due to an increase in the transfers out to the Capital Projects Fund. (1) FY17 and FY18 figures are estimates Revenues: Approximately 100% of the Storm W ater Management Fund’s operations are funded through storm water utility charges. Interest on investments and miscellaneous revenue comprise less than 1% of Storm W ater Management Fund’s revenue. Fiscal year 2018 revenues are estimated to remain flat from fiscal year 2017. FY14 FY15 FY16 FY17 FY18 Unassigned $1,342,320 $1,571,994 $1,170,823 $994,417 $918,984 $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) 475 Expenditures: Fiscal year 2018 adopted expenditures represent a 14.79% decrease from the fiscal year 2017 estimated expenditures. The decrease is primarily attributed to a decrease in consulting fees and an elimination of allocating maintenance workers wages to the Storm Water Management Fund. 100% 0% FY2018 Estimated - $1,483,550 Charges for Services Interest 40% 59% 1% 0% FY2018 Estimated - $518,983 Personnel Services Supplies Capital Outlay 476 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 773,102$ 1,342,320$ 1,571,994$ 1,170,823$ 994,417$ 918,984$ Revenues: Use Of Money And Property Interest Revenues 2,300$ 5,641$ 5,837$ 4,500$ 5,840$ 5,840$ Intergovernmental Fed Intergovnt Revenue - 200,055 - - - - Disaster Assistance 254 21,026 261 - - - Other State Grants 3,542 376 - - - - Charges For Fees And Services Building & Devlpmt 10,704 - - - - - Storm Water Charges 1,082,733 1,147,390 1,167,517 1,477,710 1,477,710 1,477,710 Miscellaneous Printed Materials 25 425 - - - - Intra-City Charges - - - 34,011 - - Other Misc Revenue 144 - - 136,926 - - Total Revenues 1,099,702$ 1,374,913$ 1,173,615$ 1,653,147$ 1,483,550$ 1,483,550$ Expenditures: Storm Water Operations 482,255$ 1,095,239$ 738,102$ 864,553$ 518,983$ 531,424$ Sub-Total Expenditures 482,255 1,095,239 738,102 864,553 518,983 531,424 Transfers Out: Capital Project Fund 48,229 50,000 836,945 965,000 1,040,000 815,000 Sub-Total Transfers Out 48,229 50,000 836,945 965,000 1,040,000 815,000 Total Expenditures & Transfers Out 530,484$ 1,145,239$ 1,575,047$ 1,829,553$ 1,558,983$ 1,346,424$ Fund Balance, June 30 1,342,320$ 1,571,994$ 1,170,562$ 994,417$ 918,984$ 1,056,110$ Prior Year Accounting Adjustment - - 262 - - - Adjusted Fund Balance, June 30 1,342,320 1,571,994 1,170,823 994,417 918,984 1,056,110 Restricted / Committed /Assigned - - - - - - Unassigned Balance 1,342,320$ 1,571,994$ 1,170,823$ 994,417$ 918,984$ 1,056,110$ % of Revenues 122%114%100%60%62%71% City of Iowa City Storm Water Management (7700) Fund Summary 477 STORM WATER MANAGEMENT OPERATIONS The Iowa City Storm W ater 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 29 events, where volunteers logged 2,892 hours of service to clean up the City’s watersheds, waterways, wetlands, prairies, and other natural spaces in FY2016. • The Storm Water Quality Best Management Practices Program participated in a total of 23 projects aimed at improving storm water runoff water quality throughout the community, providing approximately $38,000 toward total combined project costs. • Initiated creek repair projects totaling approximately $50,000 to repair damaged areas along Willow Creek and Ralston Creek. • Completed design and construction of projects to repair damaged storm sewer infrastructure at various locations within the City. Upcoming Challenges: • On-going maintenance and repair of aging storm water infrastructure. • On-going maintenance of storm water detention basins. • On-going creek maintenance projects. • Improving the quality of storm water runoff related to the City’s MS4 permit. • Reviewing and updating the Storm Water Management Ordinance in conjunction with the new Natural Areas Management Plan. 478 Staffing: FY2016 FY2017 FY2018 Total FTE’s 2.60 2.10 1.50 Staffing Level Change Summary: The split of Maintenance Worker positions with the Wastewater Treatment Operations division has been eliminated. This moves .60 FTE from Storm Water Management to Wastewater Treatment. Service Level Change Summary: There are no service level changes for fiscal year 2018. Financial Highlights: Personnel expenditures are budgeted to decrease in fiscal year 2018 by 16.16% or $39,750 primarily due to the elimination of the Maintenance Worker cost share. Services expenditures also decrease in fiscal year 2018 by $131,144 primarily due to a decrease in consultant services; fiscal year 2017 included $125,000 for a wetlands management study. Capital outlay expenditures for fiscal year 2018 are budgeted at $0. This is due to the transfer of the annual storm water improvements program to the Capital Projects Fund in fiscal year 2017, and these appropriations are now presented as transfers out. 479 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: Stormwater Quality BMP – Grant Applications FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Number Funded 10 13 7 16 22  Amount $48,000 $36,000 $51,431 $71,737 $35,289 Creek Maintenance – Grant Applications FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Number Funded 7 4 2 1 8 Amount $50,000 $20,000 $12,069 $1,750 $53,050 Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: Stormwater Volunteer Program CY 2011*CY 2012*CY 2013**CY 2014**CY 2015** Events 15 31 34 25 28 Volunteers 435 1,171 1,341 529 644 Volunteer Hours 1,868 3,300 4,439 1,800 1,987 Value $30,355 $53,625 $77,904 $31,590 $34,872 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 Foster Healthy Neighborhoods Throughout the City & Promote Environmental Sustainability Green Infrastructure - Design and maintain a network of green infrastructure features that integrate with the built environment to conserve ecosystem functions and provide associated benefits to human populations 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 $16.25/hour Foster Healthy Neighborhoods Throughout the City & Promote Environmental Sustainability 480 City of Iowa City Activity: Storm Water Operations (770110)Fund: Storm Water Management (7700) Division: Storm Water (770100)Department: Public Works 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 2,300$ 5,641$ 5,837$ 4,500$ 5,840$ 5,840$ Intergovernmental Fed Intergovnt Revenue - 200,055 - - - - Disaster Assistance 254 21,026 261 - - - Other State Grants 3,542 376 - - - - Charges For Fees And Services Building & Devlpmt 10,704 - - - - - Storm Water Charges 1,082,733 1,147,390 1,167,517 1,477,710 1,477,710 1,477,710 Miscellaneous Printed Materials 25 425 - - - - Intra-City Charges - - - 34,011 - - Other Misc Revenue 144 - - 136,926 - - Total Revenues 1,099,702$ 1,374,913$ 1,173,615$ 1,653,147$ 1,483,550$ 1,483,550$ Expenditures: Personnel 149,359$ 173,190$ 227,483$ 245,904$ 206,154$ 212,339$ Services 244,600 391,188 271,276 439,622 308,478 314,648 Supplies 2,092 3,537 2,781 3,551 4,351 4,438 Capital Outlay 86,204 527,324 236,562 175,476 - - Total Expenditures 482,255$ 1,095,239$ 738,102$ 864,553$ 518,983$ 531,424$ Personnel Services - FTE 2014 2015 2016 2017 2018 M.W. III - Wastewater Collection 0.20 0.20 0.20 0.20 - M.W. II - Wastewater Treatment Plant 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 - Project Support Assistant - 0.50 0.50 - - Total Personnel 2.10 2.60 2.60 2.10 1.50 Capital Outlay 2017 2018 Storm Water Improvements 38,550$ -$ HESCO Barriers 136,926 - Total Capital Outlay 175,476$ -$ Activity Summary 481 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 totaling $1,571,324 were transferred to the General Fund. The unreserved fund balance of $1,393,720 and the cable equipment replacement reserves of $177,604 were transferred to the General Fund and are now incorporated into the General Fund budget. 482 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 1,765,355$ 1,558,722$ 1,571,324$ -$ -$ -$ Revenues: Licenses And Permits Franchise Fees 773,019$ 750,167$ -$ -$ -$ -$ Use Of Money And Property Interest Revenues 2,719 4,737 - - - - Miscellaneous Other Misc Revenue 170 91 - - - - Other Financial Sources Sale Of Assets - 4 - - - - Sub-Total Revenues 775,908 754,999 - - - - Transfers In: Transfer Into Equip Reserve from Oper.25,000 25,000 - - - - Sub-Total Transfers In 25,000 25,000 - - - - Total Revenues & Transfers In 800,908$ 779,999$ -$ -$ -$ -$ Expenditures: Cable Administration 747,541$ 687,397$ -$ -$ -$ -$ Sub-Total Expenditures 747,541 687,397 - - - - Transfers Out: Capital Projects Fund 180,000 - - - - - Operating Subsidy - General Fund 55,000 55,000 - - - - Transfers Out - to General Fund - - 1,571,324 - - - Misc Transfers Out - to Equip Reserve 25,000 25,000 - - - - Sub-Total Transfers Out 260,000 80,000 1,571,324 - - - Total Expenditures & Transfers Out 1,007,541$ 767,397$ 1,571,324$ -$ -$ -$ Fund Balance, June 30 1,558,722$ 1,571,324$ -$ -$ -$ -$ Restricted / Committed /Assigned 152,604 177,604 - - - - Unassigned Balance 1,406,118$ 1,393,720$ -$ -$ -$ -$ % of Revenues & Transfers In 176%179%N/A N/A N/A N/A City of Iowa City Cable Television (7800 - 7801) Fund Summary 483 City of Iowa City Activity: Cable Administration (210510)Fund: Cable Television (7800) Division: Communications Office Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Licenses And Permits Franchise Fees 773,019$ 750,167$ -$ -$ -$ -$ Use Of Money And Property Interest Revenues 2,719 4,737 - - - - Miscellaneous Other Misc Revenue 170 91 - - - - Other Financial Sources Sale Of Assets - 4 - - - - Total Revenues 775,908$ 754,999$ -$ -$ -$ -$ Expenditures: Personnel 502,960$ 422,072$ -$ -$ -$ -$ Services 238,577 255,977 - - - - Supplies 6,004 9,348 - - - - Total Expenditures 747,541$ 687,397$ -$ -$ -$ -$ Personnel Services - FTE 2014 2015 2016 2017 2018 Cable T.V. Administrator 1.00 - - - - Clerical Assistant - Cable T.V. 0.75 0.75 - - - Communications Tech - Cable 1.00 1.00 - - - Custodian - Govt Bldgs 0.13 0.13 - - - Government Programmer - 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 0.75 0.75 - - - Total Personnel 6.63 5.63 - - - Activity: Cable Reserves (210520)Fund: Cable Television (7801) Division: Communications Office Department: City Manager 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Transfers In: Transfer-In from Cable Operations 25,000$ 25,000$ -$ -$ -$ -$ Total Transfers In 25,000$ 25,000$ -$ -$ -$ -$ Activity Summary Activity Summary 484 HOUSING AUTHORITY FUND The Housing Authority Fund is an enterprise fund that accounts for the public housing programs operated by the Iowa City Housing Authority (ICHA) including the rental assistance programs and the City-owned public housing units. These programs are primarily funded through Federal funds from the U.S. Department of Housing and Urban Development (HUD). The Housing Authority Fund’s total fund balance on June 30, 2016 was approximately $6,350,911, an increase of $439,210 or 7.43% from the fiscal year 2015 year-end fund balance. The increase in fiscal year 2016 was primarily due to an increase in the Housing Voucher administrative fee. At the end of fiscal year 2016, $2,945,146 in fund balance will be restricted for maintenance and development of Public Housing units and the development of affordable homeownership opportunities. Fund balance history is as follows: (1) FY17 and FY18 are estimates Fiscal year 2017 revised year-end fund balance is expected to increase by 12.52% or $795,285 over the fiscal year 2016 ending balance. Fiscal year 2018 projected fund balance is expected to increase by 7.29% over the fiscal year 2017 fund balance to $7,667,451. This projected increase is due to an anticipated, continued increase in federal funding for the Housing Voucher Program. FY14 FY15 FY16 FY17 FY18 Unassigned $2,776,056 $2,966,555 $3,405,765 $4,201,050 $4,722,305 Restricted $2,830,484 $2,945,146 $2,945,146 $2,945,146 $2,945,146 $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) 485 Revenues: HUD allocations account for approximately 96% of ICHA revenue. ICHA is projected to receive $8.366 million in federal funding through HUD in fiscal year 2018. This is a 1.30% increase from fiscal year 2017 projections. Expenditures: Fiscal year 2018 estimated expenditures are expected to increase from the fiscal year 2017 estimated expenditures by 5.60% which primarily represents an increase in landlord payments. 88% of the Housing fund budget is to provide services to citizens. 96% 4% 0% FY2018 Estimated - $8,769,397 Federal Rents Interest Revenue Royalties & Commissions Misc Revenue 12% 88% FY2018 Estimated - $8,201,363 Personnel Services Supplies Capital Outlay 486 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 6,115,885$ 5,606,540$ 5,911,701$ 6,350,911$ 7,146,196$ 7,667,451$ Revenues: Use Of Money And Property Interest Revenues 11,169$ 20,787$ 18,668$ 20,930$ 19,090$ 19,090$ Rents 212,816 237,306 300,137 238,000 318,475 318,475 Royalties & Commissions 26,487 38,635 66,115 42,600 31,460 31,460 Intergovernmental Fed Intergovnt Rev 6,720,374 7,629,448 8,318,431 8,259,184 8,366,460 8,366,460 Miscellaneous Other Misc Revenue 20,648 23,099 21,065 22,360 18,480 18,480 Other Financial Sources Loan Repayments 41,173 142,387 93,154 25,000 15,432 15,432 Sale Of Assets 285,500 - 1,740 - - - Sub-Total Revenues 7,318,167 8,091,662 8,819,308 8,608,074 8,769,397 8,769,397 Misc Transfers In 1,158 8,760 - - - - Sub-Total Transfers In 1,158 8,760 - - - - Total Revenues & Transfers In 7,319,325$ 8,100,422$ 8,819,308$ 8,608,074$ 8,769,397$ 8,769,397$ Expenditures: Voucher Program 6,891,723$ 7,205,702$ 7,771,499$ 7,229,269$ 7,763,746$ 7,926,545$ Public Housing Program 722,958 524,822 563,415 537,433 437,617 1,425,697 Sub-Total Expenditures 7,614,681 7,730,524 8,334,915 7,766,702 8,201,363 9,352,242 Transfers Out: Operating Subsidy - PILOT Gen Fund 18,414 18,727 18,914 19,292 19,582 19,974 Misc Transfers Out - Director Reimb 25,575 26,010 26,270 26,795 27,197 27,741 General Fund - UniverCity program 170,000 20,000 - - - - Sub-Total Transfers Out 213,989 64,737 45,184 46,087 46,779 47,715 Total Expenditures & Transfers Out 7,828,670$ 7,795,261$ 8,380,099$ 7,812,789$ 8,248,142$ 9,399,956$ Fund Balance, June 30 5,606,540$ 5,911,701$ 6,350,911$ 7,146,196$ 7,667,451$ 7,036,891$ Restricted / Committed /Assigned 2,830,484 2,945,146 2,945,146 2,945,146 2,945,146 1,945,146 Unassigned Balance 2,776,056$ 2,966,555$ 3,405,765$ 4,201,050$ 4,722,305$ 5,091,746$ % of Revenues & Transfers In 38%37%39%49%54%58% City of Iowa City Housing Authority (7900 - 7922) Fund Summary 487 HOUSING AUTHORITY OPERATIONS To improve quality of life, the Iowa City Housing Authority acts as a community leader for affordable housing, family self-sufficiency, and homeownership opportunities. We provide information and education, housing assistance, and public and private partnership opportunities. The Housing Authority is in the Neighborhood and Development Services Department and was established in 1969 to administer housing assistance programs throughout its jurisdiction, including all of Johnson County, Iowa County and portions of Washington County. Annually, the Housing Authority assists approximately 1,350 low-income families to acquire and maintain affordable housing through rental and ownership programs. Rental assistance includes the Housing Choice Voucher/Section 8 (HCV), Public Housing, and Veterans’ Supportive Housing (VASH) Programs. Homeownership opportunities exist under the Affordable Dream Homeownership Program (ADHOP), and the HCV Homeownership Program. Participation in all programs requires the families meet federally established income guidelines. The Housing Authority’s budget is organized into three activities: Administration, Voucher Programs, and Public Housing. The division also manages Peninsula Apartments; a description of this activity may be found in the Special Revenue Fund section of this document. Housing Authority Administration Housing Authority Administration personnel manage all of the housing programs. These expenditures are fully allocated to the Voucher and Public Housing programs. Voucher Programs The Housing Authority works with over 400 owners/ landlords and administers 1298 HCV and VASH vouchers. These Owners/landlords receive approximately $6.8 million/year in rental subsidy paid on behalf of Housing Authority participants. Public Housing The City of Iowa City owns 81 public housing units; the Housing Authority serves as the landlord and rents these units to eligible tenants. They are low-density units scattered throughout Iowa City and were constructed to conform and blend into the existing neighborhood architecture. HIGHLIGHTS • The Housing Choice Voucher Program paid approximately $6.8 million in Housing Assistance Payments to landlords/owners of rental properties in Johnson County in fiscal year 2016. • The Housing Authority paid over $250,000 to private sector Iowa City contractors for the capital improvement, general maintenance, and repair of Public Housing properties in fiscal year 2016. • Since 1998, 177 families have moved to homeownership with assistance from the Housing Authority (TOP/ADHOP, HCV Homeownership, FSS Program, Down payment Assistance, and UniverCity). 488 Recent Accomplishments: • Achieved High Performance Status for the Housing Choice Voucher program for fiscal year 2016. • Received an additional 6 VASH vouchers in calendar year 2016. • In fiscal year 2015, maintained a 98% lease-up rate for the combined HCV and VASH programs; • In fiscal year 2016 maintained a 98% for Public Housing. • Maintained a 100% lease-up rate for the Peninsula Apartments. Upcoming Challenges: • Dispelling damaging myths regarding Housing Authority programs and participants • Maintain lease-up rates of at least 98% for the HCV, VASH, and Public Housing programs in spite of staff reductions due to budget cuts. • Continue efforts to ensure program integrity by monitoring landlord/tenant compliance with program responsibilities. • Continue to support homeownership opportunities. Staffing: FY2016 FY2017 FY2018 Total FTE’s 10.19 9.60 9.60 Staffing Level Change Summary: There are no staffing level changes in the fiscal year 2018 budget. Service Level Change Summary: There are no service level changes in the fiscal year 2018 budget. Financial Highlights: The Public Housing activity has $22,000 budgeted in fiscal year 2018 for the replacement of an inspection vehicle. 489 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 Total Participants 135 139 156 177 190  % of Participants with Escrow Accounts 69%64%73%81%78% % of Participants with Reduced or Eliminated Family Investment Program Cash Assistance 16%27%20% No longer a FSS grant reporting requirement. No longer a FSS grant reporting requirement.  % of Participants with Increased Income versus Prior Year 27%41%52%53%61% FSS Graduates 16 23 24 24 31  Strategic Plan Goal: Department Goal: Department Objective: Performance Measures: FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Actual Occupancy Rate for Fiscal Year (Goal – 95%)95%98%97%97%97% CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 % of All Emergency Work Orders Completed within 24 hours (Goal – 100%) 100%100%100%100%100% Average Number of Calendar Days of All Non-Emergency Work Orders (Goal – < 25 days) 2.3 days 1.9 days 1.6 days 1.9 days 2.1 days Affordable Rental Housing: Provide affordable, decent and safe rental housing for eligible low-income families, elderly persons, and persons with disabilities. GOALS, OBJECTIVES, and PERFORMANCE MEASURES Foster Healthy Neighborhoods throughout the City & Advance Social Justice and Racial Equity Poverty Prevention & Alleviation - Prevent people from falling into poverty and proactively enable those who are living in poverty to obtain greater, lasting economic stability and security. The Family Self-Sufficiency (FSS) Program: Assist low income families in bridging the economic gap through building assets, improving employment opportunities, and transitioning from renters of units to owners of homes. Promote self-sufficiency and asset development by providing supportive services to participants to increase their employability, to increase the number of employed participants, and to encourage increased savings through an escrow savings program. Foster Healthy Neighborhoods throughout the City Maintain a scattered sites Public Housing program. 490 Strategic Plan Goal: STAR Objective: Department Goal/Objective: Performance Measures: CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 HCVP Homeownership Vouchers $124,288 $108,029 $103,583 $74,996 $69,775  HCVP Non-Elderly Disabled Vouchers Not Reported Separately $340,446 $340,728 $317,995 $310,781  HCVP Portable Vouchers $193,943 $198,815 $206,207 $208,845 $162,703  VASH Vouchers $115,605 $141,878 $147,750 $204,079 $269,026  All Other HCVP Vouchers $5,327,627 $5,381,083 $4,815,043 $5,185,345 $5,666,479  Total Voucher Utilization (# of vouchers leased on the first day of the month) 96%102%94%98%101% Total Voucher Utilization (# of vouchers leased on the last day of the month) 97%103%97%100%102% Foster Healthy Neighborhoods throughout the City & Promote a Strong and Resilient Local Economy Housing Affordability - Construct, preserve, and maintain an adequate and diverse supply of location-efficient and affordable housing options for all residents. Affordable Rental Housing: Pay rental subsidies directly to private market landlords on behalf of eligible families. Increase affordable housing choices for low-income families, the elderly, and persons with disabilities in private market rental units. Provide homeownership opportunities through the HCV homeownership program. Provide mortgage assistance payments to lenders on behalf of eligible families. 491 City of Iowa City Activity: Housing Authority Voucher (490200)Fund: Housing Authority (7910) Division: Neighborhood Services Department: Neighborhood & Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues (900)$ (37)$ (427)$ -$ -$ -$ Royalties & Commiss 26,184 38,195 65,997 38,200 30,960 30,960 Intergovernmental Fed Intergovnt Rev 6,300,282 7,300,167 7,999,151 7,894,875 8,098,597 8,098,597 Miscellaneous Other Misc Revenue 9,567 14,139 12,529 14,000 10,880 10,880 Transfers In: Misc Transfers In 1,158 8,760 - - - - Total Revenues & Transfers In 6,336,291$ 7,361,224$ 8,077,250$ 7,947,075$ 8,140,437$ 8,140,437$ Expenditures: Personnel 796,665$ 723,973$ 713,541$ 741,604$ 752,409$ 774,981$ Services 6,090,434 6,477,363 7,053,753 6,483,255 7,007,007 7,147,147 Supplies 4,624 4,366 4,206 4,410 4,330 4,417 Total Expenditures 6,891,723$ 7,205,702$ 7,771,499$ 7,229,269$ 7,763,746$ 7,926,545$ Personnel Services - FTE 2014 2015 2016 2017 2018 Building Inspector 0.71 0.50 0.50 0.30 0.30 F.S.S. Program Coordinator 0.95 0.50 0.50 0.50 0.50 Housing Administrator 0.95 0.78 0.78 0.78 0.78 Housing Assistant 1.19 0.24 0.24 - - Housing Office Manager 0.95 0.96 0.96 0.96 0.96 Housing Program Assistant 4.75 3.84 3.84 3.84 3.84 Public Hsg. Coord 0.50 0.50 0.50 0.50 0.50 Housing Choice Voucher Program Coord 0.89 0.94 0.94 1.00 1.00 Total Personnel 10.89 8.26 8.26 7.88 7.88 Activity Summary 492 City of Iowa City Activity: Housing Authority Public Housing (490300)Fund: Housing Authority (792*) Division: Neighborhood Services Department: Neighborhood & Development Services 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Revenues: Use Of Money And Property Interest Revenues 12,069$ 20,824$ 19,094$ 20,930$ 19,090$ 19,090$ Rents 212,816 237,306 300,137 238,000 318,475 318,475 Royalties & Commissions 303 440 118 4,400 500 500 Intergovernmental Fed Intergovnt Rev 420,092 329,281 319,280 364,309 267,863 267,863 Miscellaneous Other Misc Revenue 11,081 8,960 8,536 8,360 7,600 7,600 Other Financial Sources Loans 41,173 142,387 93,154 25,000 15,432 15,432 Sale Of Assets 285,500 - 1,740 - - - Total Revenues 983,034$ 739,198$ 742,059$ 660,999$ 628,960$ 628,960$ Expenditures: Personnel 181,185$ 184,554$ 171,482$ 178,675$ 176,735$ 182,037$ Services 434,233 330,268 313,854 357,563 233,652 238,325 Supplies 8,394 5,549 5,080 1,195 5,230 5,335 Capital Outlay 99,146 4,451 73,000 - 22,000 1,000,000 Total Expenditures 722,958$ 524,822$ 563,415$ 537,433$ 437,617$ 1,425,697$ Personnel Services - FTE 2014 2015 2016 2017 2018 Building Inspector 0.29 0.50 0.50 0.30 0.30 F.S.S. Program Coordinator 0.05 0.50 0.50 0.50 0.50 Housing Administrator 0.05 0.22 0.22 0.22 0.22 Housing Assistant 0.06 0.01 0.01 - - Housing Office Manager 0.05 0.04 0.04 0.04 0.04 Housing Program Assistant 0.25 0.16 0.16 0.16 0.16 Public Hsg. Coord 0.50 0.50 0.50 0.50 0.50 Housing Choice Voucher Program Coord 0.05 - - - - Total Personnel 1.30 1.93 1.93 1.72 1.72 Capital Outlay 2017 2018 Inspector vehicle -$ 22,000$ Total Capital Outlay -$ 22,000$ Activity Summary 493 494 CAPITAL PROJECTS FUND Fund Summary Summary by Division Summary by Funding Source Project Summary by Name Unfunded Projects F Y 2 0 1 8 CAPITAL PROJECTS FUND The Capital Projects Fund accounts for the collection and disbursement of funds related to capital improvements or significant capital equipment. The City annually updates and issues a five-year capital improvement program (CIP). This program is the planning guide for the City’s issuance of bonded debt and for the construction and replacement of the City’s buildings and infrastructure. The first two years of the five-year capital improvement program (CIP) are certified as part of the operating budget in the Capital Projects Fund. The current five-year CIP is for years 2017-2021. Capital improvement projects involve the construction, purchase, or renovation of city facilities or property. They are generally non-recurring major improvements to the City's physical plant, are permanent in nature, and are greater than $25,000 and have a useful life of three years or more. Funding sources for capital improvement projects may be from operating funds, bond proceeds, grants, donations, and a variety of other funding sources. The three largest sources of funds are operating transfers in, bonded debt, and state and federal grants. For the CIP for years 2017-2021, the total funding sources are $162,209,033, and the total expenditures are $172,052,355. The difference between the total expenditures and the total funding sources over the five-year period is a result of funding sources that were derived during prior years. The 2018 CIP expenditures of $41,190,666 will be certified as part of the 2018 operating budget. Budgeted fiscal year 2018 Capital Projects Fund expenditures also include $164,640 of interest expense payments to the Wastewater Treatment Fund. Total Capital Projects Fund fiscal year 2018 budgeted expenditures are $41,355,306. The 2018 CIP funding sources of $34,513,084 will also be certified as part of the 2018 operating budget. Budgeted fiscal year 2018 Capital Projects Fund revenues and transfers in also include State sales tax grant funding of $389,640 and a transfer in from the TIF funds to reimburse for prior year expenditures of $27,723. Total Capital Projects Fund fiscal year 2018 budgeted revenues and transfer in are $34,930,447. The changes to the 2017 CIP are amended into the fiscal year 2017 operating budget. The fiscal year 2017 Capital Projects Fund expenditure budget also includes totals from the carry forward of prior year projects that must be re-appropriated with the State. The amounts being carried forward from prior years are not included in the five-year CIP totals. The revised Capital Projects Fund expenditures for fiscal year 2017 are $93,530,789; the revised budget includes the 2017 CIP expenditures of $52,965,694, prior year project carry forwards of $40,399,397, and internal loan interest payments of $165,698. 497 The revised fiscal year 2017 Capital Projects Fund revenues and transfers in budget also includes totals from the carry forward of prior year projects. The amounts being carried forward from prior years are not included in the five-year CIP totals. The revised Capital Projects Fund revenues and transfers in for fiscal year 2017 are $68,903,182; the revised budget includes the 2017 CIP funding sources of $49,449,954, State sales tax grant funding of $390,698, a transfer in from the TIF funds to reimburse for prior year expenditures of $31,324, and prior year project carry forwards of $19,031,206. In fiscal year 2015, the North Treatment Plant Removal project received a 20-year internal loan from the Wastewater Treatment Fund which is being repaid with a State of Iowa sales tax grant. The Capital Projects Fund’s expenditures include interest expense paid to the Wastewater Treatment Fund of $165,698, $164,640, and $162,885 for years 2017, 2018, and 2019, respectively. The Capital Project Fund budget also includes principal repayments, shown as transfers out, budgeted at $225,000 each year for 2017, 2018, and 2019, and state sales tax grant revenues budgeted at $390,698, $389,640, and $387,885 for years 2017, 2018, and 2019, respectively. These amounts are not reflected in the five-year CIP totals. Fund balance in the Capital Projects Fund primarily represents unspent funding sources from the current year and prior years. This balance fluctuates based on the timing of the issuance of bonds and the timing of the project expenditures. The estimated ending fund balance for fiscal year 2018 is $763,744. 498 2014 2015 2016 2017 2018 2019 Actual Actual Actual Revised Budget Projected Fund Balance, July 1 12,756,766$ 22,942,341$ 21,460,930$ 32,266,210$ 7,413,603$ 763,744$ Revenues: Use Of Money And Property Interest Revenues 50,965$ 76,147$ 83,075$ -$ -$ -$ Rents 26,877 12,450 8,400 - - - Royalties & Commissions - - 95 - - - Intergovernmental Fed Intergovnt Rev 9,885,872 2,836,611 1,692,623 9,129,925 3,445,470 135,000 Disaster Assistance 173,212 5,622 7,710 - - - Other State Grants 11,174,313 9,352,792 5,436,433 2,987,378 1,389,640 588,085 State 28E Agreements 158,484 107,298 752,880 - - 300,000 Charges of Fees & Services Development Fees 66,299 49,786 96,897 96,452 20,000 - Refuse Charges - 6,312 - - - - Miscellaneous Contrib & Donations 381,865 200,000 353,131 715,000 - - Printed Materials 735 3,300 750 - - - Other Misc Revenue 63,348 164,893 61,194 177,000 - - Other Financial Sources Sale Of Assets 500,000 - 142,978 2,090,000 1,000,000 - Debt Sales 16,454,973 7,866,773 9,778,517 22,678,157 14,671,084 12,040,000 Internal Service (Non-Budgetary): ITS Fund 83 100,760 25,195 - - - Sub-Total Revenues 38,937,027 20,782,744 18,439,878 37,873,912 20,526,194 13,063,085 Transfers In: Funds 1,331,465 2,538,057 10,255,700 25,098,968 4,307,348 3,022,875 Transfers-In from Enterprise Funds 7,507,624 611,007 6,080,831 5,830,302 10,096,905 4,073,400 Transfers-In from G.O. Bonds 55,354 323,845 621,775 - - - Misc Transfers-In (37,524) 6,009,687 25,000 100,000 - - Internal Service (Non-Budgetary): ITS Fund 297,921 189,624 - - - - Sub-Total Transfers In 9,154,841 9,672,220 16,983,306 31,029,270 14,404,253 7,096,275 Total Revenues & Transfers In 48,091,868$ 30,454,964$ 35,423,184$ 68,903,182$ 34,930,447$ 20,159,360$ Expenditures: Governmental: General Government 2,222,593$ 787,206$ 1,039,952$ 1,059,465$ 50,000$ 50,000$ Culture & Recreation 2,702,586 737,073 1,314,646 5,656,705 4,879,750 3,830,000 Community and Economic Dvlpmnt 572,355 567,228 157,895 16,147,234 300,000 150,000 Public Safety 281,073 3,123,348 448,091 1,455,727 135,084 1,790,000 Public Works 11,264,307 19,644,343 16,518,422 54,825,840 27,165,457 10,292,875 Enterprise: Parking Operations 133,121 85,206 501,974 1,193,311 535,000 300,000 Public Transportation 101,286 (1,617) - 393,000 - - Wastewater Treatment 11,565,366 4,664,170 1,929,861 6,414,307 5,914,140 1,197,885 Water Operations 179,652 923,583 267,083 2,283,278 717,575 1,022,600 Landfill 1,133,663 146,648 603,283 2,090,482 100,000 900,000 Storm Water 1,228,955 88,962 141,406 1,037,205 240,000 315,000 Airport 5,971,011 578,764 449,502 907,458 1,318,300 436,000 Internal Service (Non-Budgetary): ITS Fund 60,266 62,526 424,014 66,777 - - Sub-Total Expenditures 37,416,234 31,407,440 23,796,129 93,530,789 41,355,306 20,284,360 Transfers Out: Capital Project Fund 115,620 323,845 621,775 - - - Misc Transfers Out 374,439 205,090 200,000 225,000 225,000 225,000 Sub-Total Transfers Out 490,059 528,935 821,775 225,000 225,000 225,000 Total Expenditures & Transfers Out 37,906,293$ 31,936,375$ 24,617,904$ 93,755,789$ 41,580,306$ 20,509,360$ Fund Balance, June 30 22,942,341$ 21,460,930$ 32,266,210$ 7,413,603$ 763,744$ 413,744$ City of Iowa City Capital Projects Fund Fund Summary 499 Capital Improvement Plan 2017-2021 City of Iowa City, Iowa SUMMARY BY DIVISION thru2017 2021 TotalCategory20172018201920202021 Airport 194,675 1,318,300 436,000 1,270,000 100,000 3,318,975 Cemetery 51,750 50,000 101,750 Development Services 900,000 300,000 150,000 150,000 150,000 1,650,000 Finance Administration 50,000 50,000 50,000 50,000 50,000 250,000 Fire 700,000 1,790,000 60,000 1,300,000 3,850,000 Information Technology Services 500,000 500,000 Landfill 330,000 100,000 900,000 100,000 1,375,000 2,805,000 Library 250,000 200,000 400,000 850,000 Parking Operations 725,000 535,000 300,000 300,000 300,000 2,160,000 Parks Maintenance 2,384,070 4,563,000 3,765,000 540,000 2,839,920 14,091,990 Police 135,084 135,084 Public Works Administration 6,900,000 7,755,000 4,000,000 18,655,000 Recreation 225,000 65,000 65,000 1,295,000 439,000 2,089,000 Storm Water 965,000 240,000 315,000 915,000 240,000 2,675,000 Street Operations 35,915,049 19,410,457 6,292,875 14,167,875 8,282,375 84,068,631 Transit Operations 185,000 18,000,000 18,185,000 Wastewater Treatment 1,425,000 5,749,500 1,035,000 1,622,000 500,000 10,331,500 Water Operations 1,316,900 717,575 1,022,600 1,888,350 1,390,000 6,335,425 52,965,694 41,190,666 20,121,475 22,358,225 35,416,295 172,052,355TOTAL 500 Airport, $3,318,975 Finance Administration, $250,000 Fire, $3,850,000 Development Services, $1,650,000 Cemetery, $101,750 Information Technology Services, $500,000 Landfill, $2,805,000 Library, $850,000 Parks Maintenance, $14,091,990 Parking Operations, $2,160,000 Transit Operations, $18,185,000 Police, $135,084 Public Works Administration, $18,655,000 Recreation, $2,089,000 Storm Water, $2,675,000 Street Operations, $84,068,631 Wastewater Treatment, $10,331,500 Water Operations, $6,335,425 Capital Improvement Program by Division 2017-2021 $172,052,355 501 Capital Improvement Plan 2017-2021 City of Iowa City, Iowa PROJECTS BY DIVISION 2017 2021thru Total20172018201920202021CategoryProject #Priority Airport A3430 1,238,3001,238,300Apron Reconstruction & Connecting Taxiway 1 A3461 286,000286,000Airfield Pavement Rehabilitation 2 A3462 200,000100,000 100,000Hangar A Door Replacement 2 A3465 150,000150,000Runway 7 Environmental Assessment 1 A3466 1,170,0001,170,000Runway 7 Extension (213')1 A3467 114,550114,550Airport South Taxiway Extension 1 A3468 80,12580,125North T-Hangar Restrooms 3 A3469 80,00080,000Airport Tractor Replacement 1 3,318,975194,675 1,318,300 436,000 1,270,000 100,000Airport Total Cemetery R4145 50,00050,000Cemetery Road Asphalt Overlay 1 R4354 51,75051,750Cemetery Shop Roof Replacement 2 101,75051,750 50,000Cemetery Total Development Services E4513 150,000150,000Riverfront Crossing Development 1 E4520 750,000150,000 150,000 150,000 150,000 150,000Climate Action Plan Implementation 3 G4720 600,000600,000Permitting Software Upgrade 1 G4721 150,000150,000City Hall Remodel for MPOJC 2 1,650,000900,000 300,000 150,000 150,000 150,000Development Services Total Finance Administration G4704 250,00050,000 50,000 50,000 50,000 50,000City Hall - Other Projects 2 250,00050,000 50,000 50,000 50,000 50,000Finance Administration Total Fire Y4406 3,150,0001,790,000 60,000 1,300,000Fire Apparatus Replacement Program 1 Y4436 700,000700,000Fire Training Center Relocation 2 3,850,000700,000 1,790,000 60,000 1,300,000Fire Total Information Technology Services G4722 500,000500,000Phone System Replacement 2 500,000500,000Information Technology Services Total Landfill L3328 800,000800,000Landfill Equipment Building Replacement 2 L3329 90,00090,000Landfill Tarp Development System 3 L3330 440,000240,000 100,000 100,000Landfill Leachate Pumping System 2 502 Total20172018201920202021CategoryProject #Priority L3331 1,475,000100,000 1,375,000Landfill Cell Design and Construction 1 2,805,000330,000 100,000 900,000 100,000 1,375,000Landfill Total Library R4333 250,000250,000Library Bookmobile 1 R4343 400,000400,000Library Carpet and Furnishings Replacement 2 R4344 200,000200,000Reconfigure Computer Lab & Children's Room 2 850,000250,000 200,000 400,000Library Total Parking Operations T3004 1,875,000575,000 400,000 300,000 300,000 300,000Parking Facility Restoration Repair 2 T3009 210,000150,000 60,000Parking Facility & Enforcement Automation 3 T3018 75,00075,000Parking Equipment EMV Upgrade 2 2,160,000725,000 535,000 300,000 300,000 300,000Parking Operations Total Parks Maintenance R4130 500,000100,000 100,000 100,000 100,000 100,000Parks Annual Improvements/Maintenance 1 R4132 125,00025,000 25,000 25,000 25,000 25,000Park Annual ADA Accessibility Improvements 1 R4137 191,070191,070Frauenholtz-Miller Park Development 2 R4185 500,000500,000Riverfront Crossings Riverbank/Park Development 2 R4189 275,00075,000 50,000 50,000 50,000 50,000Emerald Ash Borer Response Plan 1 R4206 250,00050,000 50,000 50,000 50,000 50,000Intra-city Bike Trails 2 R4224 400,000400,000Hickory Hill Park & Trail Redesign & Development 1 R4225 753,000753,000Highway 1 Sidewalk/Trail 3 R4226 85,00025,000 15,000 15,000 15,000 15,000Sustainable Roadway Vegetation Management Program 3 R4227 1,899,9201,899,920Hwy 6 Trail - Sycamore to Heinz 5 R4322 350,000350,000Willow Crk/Kiwanis Park Improvements 2 R4332 240,000240,000Upgrade Building BAS Controls 3 R4340 6,950,000750,000 3,100,000 3,100,000Pedestrian Mall Reconstruction 1 R4341 328,00028,000 300,000Creekside Park Redevelopment 2 R4345 170,000170,000Cardigan Park Development 2 R4346 300,000300,000New West Side Park Development 2 R4347 225,000225,000Terry Trueblood Recreation Area Parking Expansion 2 R4348 75,00075,000Fairmeadows Playground and Shelter 2 R4349 300,000300,000Wetherby Bathroom and Shelter Upgrades 2 R4350 175,000175,000Chadek Green Park Development 2 14,091,9902,384,070 4,563,000 3,765,000 540,000 2,839,920Parks Maintenance Total Police Y4438 135,084135,084Police Department Flooring & Cabinets 4 135,084135,084Police Total Public Works Administration P3959 12,000,0004,450,000 7,550,000Public Works Facility 3 P3974 1,434,0001,434,000Riverside Drive Pedestrian Tunnel 2 P3977 821,000616,000 205,000Riverside Drive Streetscape Improvements 4 P3981 4,400,000400,000 4,000,000West Riverbank Stabilization and trail 1 18,655,0006,900,000 7,755,000 4,000,000Public Works Administration Total Recreation R4330 325,00065,000 65,000 65,000 65,000 65,000Annual Recreation Center Improvements 1 R4336 160,000160,000Recreation Center Lobby Remodel 2 503 Total20172018201920202021CategoryProject #Priority R4351 700,000700,000Recreation Center ADA Improvements 1 R4352 530,000530,000Mercer Park Pool Improvements 3 R4353 374,000374,000Mercer Park Ball Diamond #4 Renovation 3 2,089