HomeMy WebLinkAbout1994-04-12 Info Packet
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City of Iowa City
MEMORANDUM 1
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DATE: April 1, 1994
TO: Memo for Record
FROM: City Manager
RE: Material in Information Packet
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Memoranda from the City Manager:
a. IDNR Funding for Fall 1994 Toxic Waste Cleanup Day
b. Pending Development'Issues
c. Federal and State Grants
d. Employee Profile
e. Purchase of Land for Landfill
f. Annexation - Monnon Trek/Highway 1
Copy of letter from the City Manager to Community Economic Recovery
Coordinator regarding withdrawal from the grant application process
for an EDA grant for Dubuque Street.
Memorandum from the Finance Director - Investment Report.
Copy of letter from David L. Smith regarding stop signs on Kirkwood ~
Avenue.
Copy of letter from the Johnson County Attorney's office complimenting ~
the Police Officers who provided assistance at the scene of the
vehicular homicide case.
,Copy of news release regarding closure of Mormon Trek.
Agenda for the March 31, 1994, meeting of the Johnson County Board
of Supervi sors.
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City of Iowa City
MEMORANDUM
Date: March 28, 1994
To: City Council
From: City Manager
Re: IDNR Funding for fall 1994 Toxic Waste Cleanup Day
We have been informed by the Iowa Department of Natural Resources lIDNRI that Iowa City
has been granted partial funding for a Toxic Waste Cleanup Day for fall 1994,
According to the grant proposal JCCOG submitted to the IDNR on behalf of Iowa City, Iowa
City will provide funding up to $83,000 with the IDNR covering the remainder of the costs.
Last fall's cleanup day C()st $132,000, I()wa City's selection is contingent upon the
inspection of our event site and confirmation that all latex paint collected will be handled
locally.
On April 7 and 8, the IDNR will conduct a Toxic Waste Cleanup Day Program Workshop. The
workshop will assist those receiving IDNR funding in all facets of a toxic waste cleanup day
event. Brad Neumann will attend the IDNR meeting and provide an outline ()f what is
expected of Iowa City. A contract will need to be approved by the City Council, We will keep
you advised,
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City of Iowa City
MEMORANDUM
DATE: March 29, 1994
TO: City Council
FROM: City Manager
RE: Pending Development Issues
An application submitted by Eliot Jones for a yard modification
for property located at 932 DeForest Avenue.
An application submitted by Frantz Construction Company to reduce
the required front yard setback for property located in a CI-l zone
at 325 Third Street from 20 feet to approximately 6 feet.
An application submitted by Jonie Kinsey to rezone properties
generally located on both sides of Church Street between Dubuque
Street and Dodge Street from RM-l2 ro RS~8.,
Discussion of amendments to the CN-l zone to allow certain office
uses as provisional uses rather than special exceptions.
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City of Iowa City
MEMORANDUM
Date: March 30, 1994
To: City Council
Fmm: City Manager
Re: Federal and State Grants
I thought you would be interested in the amount of State and Federal funds for various projects !
and programs that we have secured for the City. For the period of July 1992 through February
1994 (all of FY93 and part of FY94), the following funds have been committed to the City. !
Federal HUD - CDSG Entitlement $3,582,775
" Flood Assistance
-. Rental Rehab
- Assisted Housing $7,858,898
Federal DOT Transit $1,103,183
Airport
Federal Dept. of Interior - Preservation Grant $25,000
(-,," State Dept. of Econ. Dev. - Shelter Grants $386,695
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\1\ Mayor's Youth $122,860
Conservation Corps
l':~"'1\ State DOT Transit $788;321
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Airport
State Dept. of Public Safety - Police Programs $63,861
State Miscellaneous - Housing Assistance $75,000
Historical Society $25,000
REAP , $65,000
Humanities $8,008 '
'TOTAL FEDERAUSTATE
$14,104,601
nsUedfund'
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City of Iowa City
MEMORANDUM
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DATE: March 31, 1994
TO: City Council
FROM: City Manager
RE: Employee Profile
Annually we review our employee "statistics" in order to develop,
an employee profile. It is helpful to us in planning for future
employee support programs/projects. I thought you would be
i nteres ted.
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All Employees
Race/Sex Information
White
Females 507
Black
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Males
26
578
Total
37
1085
94,34% 3.22%
Age Information
Hispanic Asian
6
13
19
1.65%
3
4
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0.61%
Average Age/Group (yrs) If in group
17.21 104
Age Group
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30 . 39
40 . 49
50.59
60.69
70 . 79
80+
23.56
34.48
43,92
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91.00
Average Age: 36,68
Total Employees: 1150
Oldest Employee: 91
Youngest Employee: 14
City of Iowa City Employee Statistics, December 1993
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236
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Total
527
(45.83%)
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Female Employees
Age Group Average Age/Group # in Age Group
14 - 19 17.68 56
20 - 29 23.11 261
30 - 39 34.05 81
40 -49 43.73 88 "
50 - 59 53,84 25
60 - 69 62.50 16
Average Age: 31.04
Total Employees: 527
Oldest Employee: 68
Youngest Employee: 14
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Age Group Average Age/Group It in Age Group
14 - 19 16.57 48
20 - 29 24.11 209
30 - 39 34,67 167
40 - 49 43,99 148
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50 - 59 52.93 41 "
60 - 69 62.50 8
70 . 79 72.00 1
80 + 91.00 1
Average Age: 33.63
Total Employees: 623
Oldest Employee: 91
Youngest Employee: 14
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City of Iowa City Employee Statistics, December 1993
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Permanent Employe.es
RacelSex Information
White Black Hispanic Asian Native Total
Females 176 5 1 0 0 182
(33.33%)
Males 346 12 4 1 1 364
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Total 522 17 5 1 1 546
95.60% 3.11% 0.92% 0.18% 0.18%
Age Information
Age Group Average Age/Group 1/ in Age Group
14.19 19.00 1
20 . 29 25.82 89
30 . 39 34.69 184
40 . 49 43.89 199
50.59 53,16 55
60 . 69 61.78 18
Average Age:
Total Employees:
Oldest Employee:
Youngest Employee:
39.03
546
64
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City of Iowa City Employee Statistics, December /.993
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Temporary/Seasonal Employees
RacelSex Information
White
Hispanic Asian
Native
Black
6
5
3
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Females
331
Males
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3
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232
14
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563
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Age Information
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Total
345
(57,12%)
259
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Age Group Average Age/Group # in Age Group
14 - 19 17,16 103
20 - 29 22.95 381
30 - 39 33.86 64
40.49 43,95 37
50 - 59 49.33 1 1
60 - 69 64.67 6
70 -79 72.00 1
80+ 91.00 1
Average Age: 25.57
Total Employees: 604
Oldest Employee: 91 (Crossing Guard)
Youngest Employee: 14 (Mayor's Youth Program) '.
City of Iowa City Employee Statistics, December 1993
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City of Iowa City
MEMORANDUM
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Date:
March 31,1994
To:
City Council
City Manager
From:
Re: Purchase of Land for Landfill
A 40-acre parcel of land near our landfill is currently for sale, The properly would be ideal for
purchase in order to provide daily cover soil in the future. With the everchanging DNR
regulations, we believe that we will not have enough soil from excavations to satisfy our daily
cover and, therefore, may have to buy soil off-site. The asking price of the land is $52,500, The
Public Works staff has estimated some 400,000 cubic yards of soil may be available from this
properly. Purchase of a similar amount of soil from a quarry at today's prices could be as much
as $600,000, It would be our intent to remove the topsoil, reshape the properly by removing soil
and then replace the topsoil so the properly could be used for agricultural use or other future
purposes. While the excavation may not take place for many years, it would provide assurance
that daily cover during the final years of operation of the landfill would be available with the
additional benefit of a reasonable asking price. I have instructed the staff to proceed with putting
together a formal proposal to bring to your attention. I wanted to let you know that this effort was
underway,
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cc: Chuck Schmadeke
Floyde Pelkey
Linda Newman Gentry
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City of Iowa City
MEMORANDUM,
Date: March 31,1994
To: City Council
From: City Manager
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Re: Annexation - Mormon Trek/Highway 1
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It seems we are getting nowhere with respect to the traffic signal installation at the intersection
of Mormon Trek and Highway 1. I do not expect the County to move with any speed, and yet we
have petitions and other requests from our citizens to address this issue. As you will recall, this
intersection is outside of the corporate limits. I have asked the Department of Planning to
proceed with an annexation plan for this area and, therefore, a formal resolution can be presented
to you at some time in the future, We are also going to deal directly with IDOT concerning the
possible funding of the signal. In the long term, the signal maintenance will be our responsibility.
Unless you feel differently, I intend to proceed.
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cc: Chuck Schmadke
Jim Brachtel
Karin Franklin
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March 29, 1994
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CITY OF IOWA CITY
Kristie Fisher
Community Economic Recovery Coordinator
Bldg. EC5 - 6301 Kirkwood Blvd. SW
P.O. Box 2068
Cedar Rapids, IA 52406
Dear Ms, Fisher:
The City of Iowa City would like to withdraw from the grant application process for an EDA
special disaster recovery grant to elevate North Dubuque Street. On Monday, March 28,
1994, the Iowa City City Council discussed the formal submission of an EDA special disaster
recovery grant application. Given that the City would need to provide a fifty percent local
match for the project rather than the original twenty-five percent local match, the City Council
directed staff not to pursue the grant.
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On behalf of the City, I would like to thank you for your office's assistance in preparing the
proposal brief and assisting city staff through the application process.
Sincerely,
,.,.
Stephen J. Atkins
City Manager
cc: City Council/
Economic Development Coordinator
City Engineer
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City of Iowa City
MEMORANDUM
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DATE:
April 1, 1994
TO:
city council & city Manager
Don yucuis, Finance Director ~
city of Iowa city Investment R~ort
FROM:
RE:
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Attached you will find the city of Iowa city Investment Report for
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the six months ended December 31, 1993. Please call me at 356-5052
or Sara Sproule at 356-5071 if you have any questions.
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CITY OF IOWA CITY
INVESTMENT REPORT
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SIX MONTHS ENDED
DECEMBER 31,1993
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Fina,nce Department:
Prepared by:
Sara Sproule, Senior Accountant
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TABLE OF CONTENTS
Page
Overview 1
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All Funds 2
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Revenue Bond Reserves Fund ' 6
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Sewer Revenue Bond Trust 7
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Appendix A . Benchmarks, 8
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Appendix B . Glossary' 9
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The primary objective of the City of Iowa City's investment activities is the preservation of capital
and the protection of investment principal. The City's investment portfolio remains
sufficiently liquid to enable the City to meet operating requirements that cash management
procedures anticipate. In investing public funds, the City's cash management portfolio is
designed with the objective of regularly exceeding the average return on the three-month U. S.
Treasury Bill, This index is considered a benchmark for the riskless investment transactions and
therefore comprises a minimum standard for the portfolio's rate of return. The investment
program seeks to achieve returns above this threshold, consistent with risk limitations and
prudent investment principles.
For the six months ended December 31/ 1993/ interest rates have remained steady, The three
month Treasury Bill rate for July 1993 was 3.05% and for December 1993 was 3,08%. However,
these rates are lower than for the six months ended December 31/ 1992. The three month Treasury
Bill rate for July 1992 was 3.28% and for December 1992 was 3,25%, The decline In interest rates
has had a negative effect on yieldS when comparing the six months ended December 31/ 1993
versus the six months ended December 31/ 1992,
The favorable yields and basis point spreads In the Employee Benefit Reserves Fund and the
Sewer Revenue Bond Trust are due to investment instruments In these portfolios .that were purchased
during the middle 1980's (1984 and 19861 when rates in the 9.50% to 12.50% range were available. The
yields for the six months ended December 31, 1993 for the Employee Benefit Reserves Fund and
the Sewer Revenue Bond Trust are 7,30% and 9.40%, respectively. The basis point spread in the
Employee Benefit Reserves Fund ranged from a low of 89 in July 1993 to a high of 142 in October
1993. The basis point spread in the Sewer Revenue Bond Trust ranged from a high of 351 in
October 1993 to a low of 304 in December 1993. During the six months ended December 31/1993
the Employee Benefit Reserves Fund invested maturing funds in investments of approximately six
months because the market did not provide enough return for the risk of purchasing long-term
investment securities at the currently low rates,
,- The City was able to maintain satisfactory spreads over both the short-term and long.term
U benchmarks for all funds for the majority of the six months ended December 31/1993. The short-term
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INVESTMENT YIELDS BY FUND
ALL FUNDS
SIX MONTHS ENDED 12.31.93
ANNUALIZED
FUND INTEREST BALANCE YIELD
Operating Fund 378,307.98 12,350,060.84 3,06%
General Obligation Bond 8,431.51 267,397,25 3.15%
Employee Benefit Reserves 169,601.56 2,324,641,78 7.30%
Revenue Bond Reserves 170,747.65 4,544,773,49 3.76%
Sewer Revenue Bond Trust 9,180.87 97,705.64 9.40%
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SIX MONTHS ENDED 12.31.93 :
FY94 YTD TOTALS 736,269.57 19,584,579.00 3,76%
FY93 YTD TOTALS 798,355.94 18,515,802.76 4.31%
YIELDS BY FUND
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INVESTMENT YIELDS
OPERATING FUND
SIX MONTHS ENDED 12.31.93
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ANNUALIZED 3 MONTH BASIS POINT
MONTH INTEREST BALANCE YIELD TBILL SPREAD
July 66,756.51 2,143,759.37 3.11% 3.05% 6
August 61,399.65 2,025,867.14 3.03% 3.05% .2
September 56,800.15 1,872,266.48 3,03% 2.96% 7
October 60,172.21 1,980,097.49 3.04% 3,04% 0
November 65,861.42 2,139,378.97 3.08% 3,12% -4
December 67,318.04 2,188,691.39 3.08% 3.08% 0
FY94 TOTALS 378,307.98 12,350,060.84 3.06%
FY93 TOTALS 311,551.47 10,206,301.47 ' 3.05%
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INVESTMENT YIELDS
GENERAL OBLIGATION BOND FUND
SIX MONTHS ENDED 12.31.93
ANNUALIZED 3 MONTH BASIS POINT
MONTH INTEREST BALANCE YIELD TBILL SPREAD
July 862.05 27,808,22 3.10% 3,05% 5
August 921.51 29,726.03 3.10% 3.05% 5
September 891.78 28,767,12 3.10% 2.96% 14
October 921.51 29,726.03 3,10% 3.04% 6
November 1,838.63 58,356.16 3.15% 3.12% 3
December 2,996.03 93,013.69 3.22% 3.08% 14
FY94 TOTALS 8,431.51 267,397.25 3.15%
FY93 TOTALS 8,175,35 238,608.20 3.43%
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INVESTMENT YIELDS
EMPLOYEE BENEFIT RESERVES FUND
SIX MONTHS ENDED 12.31.93
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ANNUALIZED 10 YEAR BASIS POINT
MONTH INTEREST BALANCE YIELD TBOND SPREAD
July 28,371.07 392,365.34 7.23% 6,34% 89
August 28,371,07 392,365.34 7,23% 6,18% 105
September 27,454,22 373,319,02 7,35% 5.94% 141
October 28,753.07 392,777.12 7.32% 5.90% 142
November 27,868.35 380,106.89 7.33% 6.25% 108
December 28,783.78 393,708.07 7.31% 6.27% 104
FY94 TOTALS 169,601.56 2,324,641.78 7,30%
FY93 TOTALS 172,921.25 2,203,072.33 7,85%
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YIELD
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INVESTMENT YIELDS
REVENUE BOND RESERVES FUND
SIX MONTHS ENDED 12.31.93
ANNUALIZED 3 MONTH BASIS POINT
MONTH INTEREST BALANCE YIELD TBILL SPREAD
July 23,903.59 653,519.07 3,66% 3.05% 61
August 26,077.59 703,778.65 3.71% 3.05% 66
September 26,313.43 697,226,94 3.77% 2.96% 81
October 30,331,76 803,008.74 3,78% 3.04% 74
November 29,873.45 790,736.92 3.78% 3.12% 66
December 34,247.83 896,503.17 3.~2% 3,08% 74
FY94 TOTALS 170,747.65 4,544,773.49 3.76%
FY93 TOTALS 146,844.06 3,891,254.42 3.77%
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INVESTMENT YIELDS
SEWER REVENUE BOND TRUST
SIX MONTHS ENDED 12.31.93
ANNUALIZED 10 YEAR BASIS POINT
MONTH INTEREST BALANCE YIELD TBOND SPREAD
July 1,743.11 18,522,71 9.41% 6.34% 307
August 1,743.11 18,522,71 9.41% 6,18% 323
September 1,743.11 18,522,71 9.41% 5.94% 347
October 1,743.11 18,522.71 9.41% 5.90% 351
November 1,317.18 14,045.84 9,38% 6.25% 313
December 891.25 9,568.96 9,31% 6.27% 304
FY94 TOTALS 9,180.87 97,705,64 9.40%
FY93 TOTALS 13,647.86 146,228,88 9.33%
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JULY 93 THROUGH DEC 93
YIELD
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I. APPENDIX A: BENCHMARKS
TYPE
The three month Treasury Bill
is used as a benchmark for:
Certificates of Deposit
Discount Notes
Iowa Public Agency Investment Trust
Money Markets
Zero Coupon Bond
Treasury Bill
The ten year Treasury Bond
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July 1993 3.050% 6,340%
August 3.050% 6.180%
September 2.960% 5.940%
October 3.040% 5.900% \ ','
November 3.120% 6.250%
December 3.080% 6,270%
FUND
Operating
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Revenue Bond Reserves
Employee Benefit Reserves
Sewer Revenue Bond Trust
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Office of the
Johnson County Attorney
Clvll.Juvenlle
Ann. M, Uhoy
John Bulkley
Doborah Firmer Minol
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Crlmlnel
J. Patrick White
, County AlIorney
Johnson County Courthouse' 417 South Clinton Streel' P,O. Box 2450 . Iowa City, fA 52244
March 16, 1994;;; }-..;
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OavidV. Tiffany
Rod R.yno~5
Unda M, Paul$on
Janel M. Lyness
R<:hard 0, Weslphal
Teresa A. Vens
Child Support
Carol A, Turner
1o{3191352,Il845
Chief R.J. Winkelhake
Iowa City Police Department
410 East Washington Street
Iowa City, Iowa 52240
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I'm writing to let you know of the excellent work and
assistance provided by some Iowa City Police Officers in the
vehicular homicide case of the State of Iowa v. Lawrence Henning.
Several officers who arrived at the scene initially did a good
job of collecting evidence and preserving the crime scene. I was
especially impressed with Officer Allan Mebus and Sergeant Rick
Wyss. They did an excellent job at the crime scene and the
follow-up investigation. I am still amazed and very impressed
that Officer Mebus was able to look at the injuries on Chris
Harding's back, and the small piece of chrome found at the scene
and be able to suggest investigators look for an older model F-
150 Ford pick-up truck and be exactly correct in identifying the
vehicle that struck Chris,
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But beyond the initial work they did at the scene they
should be commended for their efforts after the investigation was
complete; in pelping with the prosecution. Not only did they both
put in a great deal of effort preparing for their own testimony
at trial, they were also invaluable in providing assistance to me
in educating me about accident reconstruction. They helped me
prepare for deposing the Defendant's accident reconstructionist
,and spent several hours after they got off of work one Sunday
morning helping me prepare for cross examination of the
Defendant's expert witness,
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and dedicated officers. Please convey my appreciation to them.
Sincerely,
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Janet M. Lyness
Assistant Johnson County Attorney
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Rick Wyss
R. Allan Mebus
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March 3D, 1994
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CITY OF IOWA' CITY
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PRESS RELEASE
Contact Person:
Daniel Scott
Project Engineer
Phone No.: 356-5144
Weather permitting, on Monday, April 4, 1994, Mormon Trek Blvd. will be clo$E:d from
.
Benton Street to Melrose Avenue for two (2) days to continue cOI1f-.lrudiol1 of lhl':
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Westside Trunk Sewer. Northbound traffic will be detoured east on'l3enton Slreet,
then north bh~Westgate Street, then west 011 Melrose Ave. back to Mormon Trek
131vd, Southbound traffic on Mormon Trek will be detoured along the same route.
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f'O EAST WASHINOTON STREET' IOWA CITY. IOWA 11lU.Il11' 0191 156.1000. FAX (1191 156.100'
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To: IOWA CITY CLERK
From: JO HOGARTY
3-30-94 0:26am
p. 2 of 4
Juhnsun County
_ \lOWA:>
BOARD OF SUPERVISORS
Stephen P. Lacina, Chairperson
Joe Bolkcom
Charles D , Duffy
Patricia A, Meade
Don Sehr
March 31. 1994
FORMAL MEETING
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Agenda
1. Call to order 9:00 a.m.
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2. Action re:
claims
3. Actionre: informal minutes of March 22nd recessed to March 24th and the
f orroal minutes of March 24th,
4, Action re:
payroll authorizations
5. Business from the County Auditor.
a) Action re: pennits
b) Action re: reports
c) Acti()n re: resolution transferring from Gencral Basic and Rural Services
Basic to Secondary Roads,
d) Other
,I
6. Business from the Assistant Zoning Administrator.
a) Final consideration of Ihe following Zoning Ordinance:
1. An amendment 10 the Johnson County Zoning Ordinance, Chapter
8:1.20, Permilled Accessory Uses, by deleting the old Paragraph 1.
Subparagraph 2(b) and replacing wilh a new Paragraph I,
Subparagraph 2(b).. The keeping of animals including, bul not
(
913 SOUTII DUBUQUE ST.
P.O. BOX 1350
IOWA CITY, IOWA 52244,1350
FAX:(319l356'60861o I
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TEL: (319) 356.6000
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To: IOWA 'CITY CLERK
From: JO HOGARTY
3-30-94 8:26am p. 3 of 4
Agenda 3-31-94 Page 2
limited to horses, callie, sheep, and goats on lots of two (2) acres or more
(for personal use and commercial use): provided Ihat any stable be
pmperly maintained and that the slab Ie and paslure are so located as not
to be reasonably objectionable to adjacent property owners. In
addition, that no more than one hundred (100) adull, [fifty five (55)
pounds or more] animals of anyone or combination thereof may be kept
on such minimum Il>t, and lhatten (10) additional animals may be added
for each acre over two (2) acres and by adding a new Paragraph II,
Subparagraph 4 - The keeping of animals including but not limited to,
horses, cattle. sheep. and goats on lots of two (2) acres or more (for
personal use and not commercial use): provided that any stable be
properly maintained and that the stable and pasture are so located as not
to be reasonably objectionable 10 adjacent property owners. ' In
addition, that no more than Iwo (2) animals of anyone or combination
thereof may be kept on such minimum 101, and that one (I) additional
animal may be added for each acre l>ver two (2) acres.
b) Other
7. Business from Ihe Cl>unty Attorney.
a) Resolution waiving penalty, interest and costs tOlaling $229.99 on
Scavenger Tax Sale Certificate #90-S-77 (parcel #01289001 taxed to
Zenisek Brothers, an Iowa general partnership, and legally described on
attached resolution)ldiscussion/action.
b) Report re: otherilems.
8. Business from the Board of Supervisors.
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a) Action re: five year constructil>n plan.
b) Aclion re: FY95 Il>wa Department of Transportation budget.
c) Action re: resolution for right-of-way policy.
d) Motion designating the Cluster Boards as lead agency 10 administer the
Flood Disaster Relief Program from Human Services.
e) Motion approving agreement fl>r Flood Relief Emergency Social Services
Grant Agreement in the amount of $46,886.40 and authorize chairperson to
sign.
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n Ml>tion re: leller of support fl>r Youth Homes, Incs. Federal Hl>me Loan
Bank Grant application in the aml>unt of $77,000.00.
g) Motion Il> hl>ld both informal and formal meetings for the week l>f April 3rd
on April 7th,
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To: IOWA' CITY CLERK
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Agenda 3-31-94
h) Action re: spring cleanup,
i) Other
9. Adjourn 10 informal meeting.
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From: JO HOGARTY
3-30-94 8:26am p. 4 of 4
Page 3 ,
a) Inquiries and reports from the public.
b) Reports and inquires from the members of the Board of Supervisors.
c) Report from the County Allomey,
d) Other
10. Adjournment.
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City of Iowa City
MEMORANDUM
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DATE: April 8, 1994
TO: City Council
FROM: City Manager
RE: Material in Information Packet
Copy of letter from the Governor's office regarding tax exemption on ~
new machinery and equipment.
Copy of letter from Mayor Horowitz to the Corps of Engineers regarding 0;'
information exchange.
Memoranda from the City Manager:
a. Travel Agent Services
b. Task Force Participation
c. April 11 Work Session Agenda
d. Pending Development Issues (April 4, 1994)
e. Pending Development Issues (April 5, 1994)
f. Machinery and Equipment
g. Meeting with Johnson County on Automated Mapping
h. Elevator Maintenance
i. Financial Assurance Regulations
j. Domestic Partner Health Insurance
Copy of a letter to the City Manager from Hy-Vee regarding the airport.
Memorandum from the Finance Director regarding the administrative secretarY9 S
position in the Finance Department. '
Memorandum from the Solid Waste Coordinator regarding Cedar Rapids Source~
Separation and Waste Composition Study.
Memorandum from the Public Works Director regarding joint neighborhood
meeting - Rohret Road.
FY93 Annual Report and Update from the Cable TV Production Coordinator. I~
Memorandum from the City Clerk regarding Council Work Session of March 28, 1994.
Building Permit information for March 1994. 9
Agendas for the March 31, 1994, and April 7, 1994, meetings of the Johnson
County Board of Supervisors.
Material from the Finance Department:
a. 1994 General Obligation Bonds - Official Statement
b. Comprehensive Annual Financial Report
Memo from City Engineer regarding Rohret Road right-of-way width.
Agenda for the 4/12/94 Informal meeting of the Board of Supervisors.
Memo from PCD Director regarding Community & Visioning Project Task-forces ~
Memo fro~ Council !1ember Throgmorton regarding meeting with Johnson
County Coalition (ADA).
Information from South Central Iowa F.ederation of Labor, AFI.-CIO regarding~
Emergency Public Jobs Project.
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Information Packet
April 8, 1994:
'P.age 2
Information on Special Meetings Discussion items (includinp, Solid Waste Mgt. Policies,
Economic Development, Affordable Housing, Downtown Bike Racks, Hotel/Motel Tax, Weed/
Brush Control)
Information from City Engineer regarding 1994 Construction and Rohret Road right-of- ~
way.
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;.:-:CEIVEO ,'\P~ 1 1994
OFFICE OF THE GOVERNOR
STATE CAPITOL
DES MOINES, IOWA 50319
515281.5211
TERRY E. BRANSTAD
GOVERNOR
March 30, 1994
The Honorable Susan M. Horowitz
Mayor of the City of Iowa City
410 East Washington Street
Iowa City, Iowa 52240-1826
Dear Mayor Horowitz:
Thank you for your follow-up letter concerning
the exemption of taxation on new machinery and
equipment. We have asked the individuals
working on the proposal to review the
information.
If they have any additional information I will
forward it on to you.
Sincerely,
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David M. R~
Executive Assistaat
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CITY OF IOWA CITY
April 4, 1994
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Colonel Albert Kraus
Department of the Army
Rock Island District - Corps of Engineers
Clock Tower Building
P.O. Box 2004
R()ck Island, IL 61204-2004
Dear Colonel Kraus:
I'd like to follow up on my letter to you of March 2, 1994, about fostering an increased
informational exchange. My colleagues on City Council and I continue to have the more than
occasional questions from concerned citizens about emergency preparedness for potential
flooding. I would supp()se they welcome Spring with mixed emotions. With this in mind, I
would like to confirm some of my assumptions about the Corps' actions based on your
February presentation and brief you on some of our activities as well.
..
We understand the U.S. Geological Survey has increased the satellite monitoring sensors along
Clear Creek to assist the Corps with respect to flash flood control. Our City Manager is
preparing a proposal which would upgrade the technology of our existing inventory of fourteen
weather alert sirens. Through this we can have a siren alert as well as a voice alert on a
selective basis throughout our various neighborhoods.
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We appreciate your consistent concern for the integrity of the Iowa City water plant, bridges,
and numerous buildings when setting the upper limits of acceptable flow. We also recognize
the delicate balance you deal with between concern for upstream and downstream entities.
For our part, reconstruction of buildings in the area has all been done according to Code to
minimize future damage and financial losses.
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We agree with you that there must be clear hierarchical command, as well as human presence,
at the dam during a high alert scenario. I am still unsure how this is to be accomplished, say,
whether your facility at the dam is computerized with Rock Island to ensure a fail-safe situation
should telephone communication be interrupted or for some reason a Corps dam employee is
unable to function as planned.
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April 5, 1994
Page 2
And finally, the question I've been asked now and again is, based on the admiration for the
considerable control you are able to give us even after the river went over the spillway, and
based on the public's perception of the problems with silt buildup, have you at all reconsidered
the point (I believe it is 712 feet) at which you open the gates? I would appreciate your
thoughts about this.
,
We appreciate the continuing technical discussion being carried on between Corps employees
and those of Iowa City and Coralville. Unless I hear differently, I will continue to hold the
assumptions I have mentioned in this letter as those with which you agree.
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Sincerely yours,
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Susan M. Horowitz
Mayor
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City Manager
City Engineer
Coralville City Council
Sheriff Robert Carpenter
Senator Harkin
Senator Grassley
Congressman Leach
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City of Iowa City
MEMORANDUM
April 4, 1994
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TO: City Council
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FROM: City Manager
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RE: Travel Agent Services
Proposals were received by Purchasing April 29, 1994 for a Travel Agent Services Contract.
Iowa City travel agencies were contacted and three (3) Iowa City agencies responded: AAA
Travel Agency, Delsing Travel and Meacham Travel Services. A one year contract is
recommended to AAA Travel Agency on the basis of their proposal.
AAA Travel Agency will provide travel services to City employees who conduct official City
business outside the Iowa City area. The City has an annual dollar volume of air-fare expenses
of approximately $17,000, considered to be a midsize corporate account to local agencies,
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Individual departments will continue to schedule their own travel. The City will gain guaranteed
lowest fare tracking up to the day of travel and consolidated management reports on a monthly
basis to the Accounting Division to aid in evaluating City-wide travel including Saturday
overnight benefits. The City will also gain the use of a driving/hotel scheduling service, free
airport parking coupons when available and free American Express Travelers cheques services.
Other sel".'ices available to the City are Emergency Toll-free assistance phone number, ticket
delivery I credit of unused tickets to a City account, travel insurance and lost luggage tracer.
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City of Iowa City
MEMORANDUM
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Date: April 1, 1994
To: City Council
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Re: Task Force Participation "
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On Wednesday afternoon, the various staff assigned to serve as facilitators at the upcoming task
force meetings were given a training program by Tim Shields of the Institute of Public Affairs.
The meeting was very productive and I believe we all enjoyed learning the techniques associated
with facilitation. One question did arise, and I wish to bring this to your attention, that being City
Council participation in various task force meetings. It was our collective Judgment that the City
Council should serve as observers and not participants in the various task forces. While the task
force meetings are open and it was certainly our intent to permit the public to observe the
process, the focus of attention is the opinions and other discussion associated with the task force
membership, not that of the audience. We wanted to provide you with this opinion and I assumed
you would not have trouble being observers and not active participants, Tim Shields felt that
Council participation from the floor would be detrimental to the process,
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City of Iowa City
MEMORANDUM
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Date:
April 7, 1994
To: City Council
From: City Manager
, Re: April 11 Work Session Agenda
Upon discussion with the Mayor, you will note that there are certain items omitted from the
work session agenda for April 11. These items have been pending. ,In your packet you have
a summary of the major discussion items to be considered in the future. Upon review with
the Mayor, there appears to be little we can do unless you wish to have a very lengthy work
session agenda. We have understood your interest is to keep the work sessions at about
three hours.
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City of Iowa 'City
MEMORANDUM
Date: April 4, 1994
To: City Council
From: City Manager
Re: Pending Development Issues
1. An application submitted by First Mennonite Church to expand a religious institution
located in the RS-8 zone at 405 Myrtle Street.
2.
An application submitted by Dean Oakes .construction Company and Hodge Develop-
ment Company to annex an 18.6 acre tract of land located immediately south of the
Iowa City corporate limits, north of Rohret Road and east of Slothower Road and to
rezone this parcel from the County designation of RS to RS-8. This application is also
a request to rezone lots 16 and 17 of Southwest Estates Part 2 from RR-1 to RS-5 and
to rezone the remaining 45.04 undeveloped acres of Southwest Estates from RR-1 to
RS-8.
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MEMORANDUM 1
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DATE: April 5, 1994
TO: ' City Council
FROM: City Manager
RE: Pending Development Issues "
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A request submitted by the First Mennonite Church for a special
exception to expand a religious institution located in the RS-8
zone at 405 Myrtle Avenue. .
A request submitted by Kevin Hanick, on behalf of property owner
Wayne Glover, for a variance to waive all parking requirements for
property located in the CB-2 zone at 209 North Linn Street.
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City of Iowa City
MEMORANDUM
Date: April 6, 1994
To: City Council
From: City Manager
Re: Machinery and Equipment
The following represents the larger valued machinery and equipment tax revenue,
Taxable value (30% of actual) x City tax rate (FY95-12,953)
x Total tax rate (estimated 32,2) = Tax revenue
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Company Taxable Value of M&E Tax Revenue. Total
Press-Citizen $1,365,430 City - $17,686
Total - $43,967 '
United Technologies $8,241,481 City. $106,752
Total - $265,376
Hometown Dairy $1,231,904 City - $15,957
Total. $39,667
Oral B $8,609,247 City - $104,521
T()tal - $277,218
Procter & Gamble $10,129,333 City. $131,205
Total. $326,165
Release International $7,597,759 City. $98,414
Total - $244,648
Economy Advertising $785,207 City,. $10,171
Total - $25,283
Moore Business Forms $4,891,431 City - $63,359
Total- $157,504
Gringer Feed $156,641 City - $2,029
Total - $5,044
Hubbard Milling $162,953 City - $2,111
Total - $5,247
NCS $2,752,526 City. $35,653
Total - $88,631
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City of Iowa City
MEMORANDUM
Date: April?, 1994
To: City Council
From: City Manager
Re: Meeting with Johnson County on Automated Mapping
Recently, Kevin O'Malley, our Assistant Finance Director, participated with a number of area
officials concerning automated mapping. In attendance were the followin,g: from Iowa City Gary
Cohn, Barbara Meredith, Dennis McKim and Franz Alvarez; for Johnson County were Supervisors
Charlie Duffy, Steve Lacina and Joe Bolkcom, also Johnson County Auditor Tom Slockett and his
staff members 'Mark Kissler and Chris Edwards, City Assessor Dan Hudson, County Assessor
Jerry Musser, Secondary Roads Supervisor Mark Gardner and Johnson County data processing
staff Jean Schultz, Gary Sheets and Laura Hershberger. Also in attendance from the City of
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Coralville were City Manager Kelly Hayworth and City Engineer Dan Holderness.
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The various methods to standardize and automate mapping were discussed. One of the issues
explored was the need for local engineering firms - I.e. MMS, Landmark - to submit their
subdivision maps in computer format in addition to paper. Landmark appears willing to do this,
but MMS is less willing, Submission in computer format would eliminate the handwork of entering
or drawing maps at our engineering office and at the County. Kevin's primary concern is the
standardizing of software and electronic communication, A follow-up meeting was scheduled to
share what definitive savings can occur and to draft a recommendation to the legislative bodies
to adopt an ordinance to economically persuade the local engineering firms to provide data in
computer format.
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the Iowa City School District to connect the buildings with fiber optic cable,
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City of Iowa City
MEMORANDUM
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April 4, 1994
TO: City Council
FROM: City Manager
RE: Elevator Maintenance
...
Bids were received by Purchasing March 14, 1994 for a three year maintenance contract on
eleven (11) elevators city-wide. An award has been made to the low bidder Schumacher
Elevator, Denver, Iowa. Bids resulted in a 26% annual savings from current contract.
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Vendor Annual
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Schumacher Elevator $ 9,927 ,~ ;,
O'Keefe Elevator 10,165
Montgomery Elevator 13,356
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The Chauncey Swan Ramp elevator is currently under warranty and will be added October'94
at an additional cost annually of $1,294. Of the eleven elevators, six elevators are currently
being evaluated for upgrades and costs associated to meet ADA (American with Disabilities Act)
requirements; Dubuque St. Ramp, Capitol St. Ramp, Recreation Center, Public Library. ADA
upgrades will be budgeted and recommended for implementation in the next fiscal year.
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City of Iowa City
MEMORANDUM
Date: April 5, 1994
To: City Council
From: City Manager
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You may recall I served on an informal group sponsored by the League of Iowa Municipalities and
the Iowa Association af Counties concerning th,e long-term financing of landfills. Specifically, our
obligation as a landfill owner/operator is to have in place sufficient capital reserves to finance
closure, post-closure, and any remedial actions, We have proceeded on our own initiative to
prepare for this eventuality and monies are being set aside. The final rules and regulations
concerning financial assurance are to be presented to the State Environmental Protection
commission later this month. As I read the regulations, they are substantially similar to earlier
proposals and apparently the DNR staff has now seen fit to support the work of the group of City
and County officials,
There is the outside possibility that the EPA could step forward and change these rules not unlike
how they changed the compliance schedule for ammonia standards. You will recall our recently
negotiated 1998 date for compliance was to have been 2000, This always remains a possibility,
We will simply have to wait and see on any action by the federal government. At the very least
we will have a formal policy in place on the part of the state DNR and whether EPA will require
changes is unknown,
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City of Iowa City.
MEMORANDUM
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Date:
April 8, 1994
. To:
City Council
From:
City Manager
Re:
Domestic Partner Health Insurance
Following discussion with our insurance carrier and with others who have chosen to extend
insurance coverage to domestic partners, we would report the following information regarding this
type of coverage:
1. Treating the domestic partner as an employee, for purposes of the domestic partner's ability
to purchase health insurance, either as an individual or a family, is acceptable to our current carrier.
This is the manner in which the University of Iowa treats domestic partners, The domestic partner
pays for the insurance but receives the advantage of the group rate for this coverage. The.
University has a variety of options for health insurance plans; however, domestic partners are limited
to one plan.
2. COBRA privileges do not apply because the domestic partner does not meet the definition
of dependent under COBRA law. The City's policy has a "conversion" provision which guarantees
that an individual who is no longer eligible for group coverage may continue on a policy with the
carrier. This allows for continuous coverage for that party; however, they do not stay on the City's
group.
3. Income tax law which would ordinarily treat this coverage as a "benefit" to the employee and
make it subject to income tax does not apply in this situation because the domestic partner pays
the premium for the coverage, However, if the City pays for the coverage for a non-employee
partner, this benefit would be subject to income tax.
4. Eligibility criteria must be established ahd the employee and the domestic partner should be
required to sign an affidavit indicating that they meet this criteria and agreeing to notify the City of
any change in status. If this document were falsified the employee would be charged with fraud and
disciplinary action would be taken. University guidelines appear to be satisfactory.
5. If such a change in policy is approved, July 1, 1994 would be the beginning date for such
coverage. This would allow time to make the information available to employees, complete the
verification process and complete applications.
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RECE!"/~O APR 4 1994
II HY-VEE FOOD STORES, INCJI901 OSCEOLA AVENUE, CHARlTON, IOWA SOQ4G
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RONALD D. PEARSON
CHAIRMAN
PRESIDENT
CHIE' ExECUTIVE O"ICER
TELEPHONE 515.n402121
March 25, 1994
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Mr. steve Atkins
city Manager
City of Iowa City
Iowa City, Iowa
Dear Mr. Atkins:
I'm writing concerning the Iowa City Airport.
I would appreciate it if you would share my
letter with your six council members.
Hy-Vee has been a long time business in Iowa
city, beginning with our first store in-the early
1950's. We have four supermarkets and two
drugstores in the area. We are currently expanding
and are going to put approximately $3,000,000 in our
Coralville store and we have just about completed
negotiations on one of our other Iowa City stores to
enlarge it, adding another four to five million
dollars.
, '\
We fly in and out of Iowa City quite often. We
think the safety of the airport is extremely
critical and would urge you to reevaluate this
airport and its long time use for businesses such as
ours. Plans to continue coming to Iowa city will be
for many years and we hope you considerate this ill
your long term planning.
RP/jt
~U&MJ
cc: Chuck Robertson
Jeff Swartzendruber
Iowa City Managers
John Vredenburg
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Cynthia Sheets, Finance Department Administrative Secretary, has requested to work part-time
in order to be home with her family. This is a very important position in the Finance
Department, and also Cynthia Sheets is a very valued employee. In order to accommodate
Cyndi's request, and more selfishly, to keep her at least part.time within the Finance
Department, I am recommending that this position be split into two permanent part-time
positions equivalent to 45 hours per week. The two positions would be 25 hours for one and
20 hours for the other position. The additional five hours will allow for overlap to enable the
two to discuss work priorities. I have included a resolution on the April 12, 1994, City Council
agenda requesting that the position be split into two permanent part-time positions, one at 25
. (.63 FTE) hours and one at 20 (.50 FTE) hours. Please call me at 356-5052 if you have any
question~.
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City of Iowa City
MEMORANDUM
April 6, 1994
City Manager
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Donald J. Yucuis, Finance Director
Administrative Secretary Position in th Finance Department
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410 E. WJshingtO'l St. /ovvo City./ovvo 52240 .
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Date:
March 28, 1994
to OWt~;Y
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From:
Steve Atkins
Brad Neumann1#'
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To:
Re: City of Cedar Rapids Source Separation and Waste Composition Study
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After discussing the Cedar Rapids proposal with Mayor Horowitz, Floyde Pelkey, and Dave
Hogan from the City of Cedar Rapids, it was decided that Iowa City will contract with R.W.
Beck for assistance in the waste composition portion of the study only. Cedar Rapids' portion
of the study will include waste composition plus source separation. The source separation
part of the study will evaluate collection options for curbside separation of recyclables and
compostables. We believe it is premature for Iowa City to take part in the source separation
study until we have had a chance to discuss solid waste issues with the City Council. We
may decide a local source separation study is appropriate at some point in the future.
,
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In working with R.W. Beck, Iowa City will be assured of consistent waste composition
information as that gathered by Cedar Rapids and Linn County. I will meet with R.W. Beck
and ECICOG representatives during the week of March 28. I will keep you up-to-date as to
the details of the contract.
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If you have anything you would like to pass on to R. W. Beck or ECICOG, please let me know.
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cc: Chuck Schmadeke
Floyde Pelkey
Jeff Davidson
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City of Iowa City
MEMORANDUM
TO:
steve Atkins
FROM:
Chuck Schmadeke
DATE:
March 29, 1994
RE:
JOINT NEIGHBORHOOD MEETING:
COMPREHENSIVE WATER FACILITY PLAN &
ROHRET ROAD SCHEDULE UPDATE
Meeting Information:
Councilors:
Residents:
March 10, 1994
7:00 - 9:0 p.m.
Korean Baptist Church, 1715 Mormon Trek Blvd.
Marcia Klingaman, Chuck Schmadeke, Ed Moreno,
Carol Sweeting, Rob Winstead
Ernie Lehman
40 +/-
Date:
Time:
Location:
Staff:
Water Facility Plan:
The Water Facility Plan discussion lasted from 7:00-8:30 p.m.
City staff presented information regarding available Water
Resources, the existing Water Treatment Plant, Water Quality
Requirements, the New Water Plant, and Low Pressure Problems
in the Distribution System. In addition Water Conservation
issues were discussed. The presentation by staff was followed
by about thirty minutes of questions from those in attendance.
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Rohret Road:
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This pJrtion of the meeting ran from 8:30 - 9:00 p.m.
The attached tentative pre-construction schedule for Rohret
Road was presented with a brief explanation of what each item
entailed and what factors could affect it.In summary, construction
is not expected to begin before the end of July with project
completion in the summer of 1995.The major factors that could
affect start of construction are right-of-way/easement
acquisitions and unforeseen design difficulties ( i.e. retaining
walls, etc.).
A question and answer period followed. Per resident questioning,
the following issues were briefly discussed:
* Possibility of realignment of Rohret Road with Cae Drive
and traffic signals at Mormon Trek Blvd.
(being considered)
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How traffic will be detoured during construction.
(being determined)
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* Concern over 'potential speeding on wider, smoother road.
(enforcement issue)
* Improve site distance at ColI Drive.
(being determined)
* City's intention for future 4-lane road and U.S. 218
connection based on recent newspaper editorial.
(no intention at this time)
We discussed meeting again in late May when design details could
be presented.
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CITY OF IOWA CITY
JOINT NEIGHBORHOOD MEETING
Southwest Estates · Walden Woods · Hunters Run · Ty'n Cae
THURSDAY, MARCH 10, 1994
7:00 P.M.
KOREAN BAPTIST CHURCH
1715 MORMON TREK BLVD
P
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9
COMPREHENSIVE WATER QUALITY
FACILITY PLAN
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. ED MORENO, SUPERINTENDENT OF WATER, CITY OF IOWA CITY
. CHUCK SCHMADEKE, DIRECTOR OF THE PUBLIC WORKS DEPARTMENT
. CAROL SWEETING, PUBLIC INFORMATION EDUCATION COORDINATOR
will present information about the quality of the City's water supply and the efforts
to improve that quality. They will be also be available to answer any questions you
may have.
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ROHREr ROAD
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A brief update on the status of the
Rohret Road Improvemer;1t Project will be presented.
For additional Information about this meeting, please call Marcia Klingaman,
Neighborhood Services Coordinator, 356.5237.
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City of Iowa City
MEMORANDUM
Date: April 7, 1994
To: Drew Shaffer, Cable TV Administrator
From: Bob Hardy, Production Coordinator
Re: FY93 Annual Report and Update
EXECUTIVE SUMMARY
The Media Unit of the City of Iowa City Cable TV Office produced over 166 hours of finished
video during FY93 at an averaged staff cost of $126.88 per finished hour. This resulted in
85 new programs for cablecast and over 25 hours of video footage produced for
documentation, training, etc., in support of City needs, As a point of reference, averaged cost
for like commercial services range from $800 to $1,500 per finished minute.
Of all Media Unit production and support services, over 70% was directly related to activities
of the City of Iowa City City Council, departments, divisions, committees and commissions. In
addition, almost 25% of Media Unit activity was devoted to production and support services for
community organizations and other local government bodies. Beyond the City of Iowa City City
Council, major clients served include the Iowa City Fire and Police Departments, the Finance
Department, Planning and Community Development, CDBG, Public Works, the Senior Center,
Human Rights, the Committee on Community Needs, the League of Women Voters, United
Way, Mayor's Youth, and Johnson County. A complete client list is available in exhibit A.
Efforts to improve both the quantity and quality of production and support services have proved
successful. As a result, demand for Media Unit services is growing at an extraordinary rate;
so much so that requests for production services, frequently require two to four months advance
notification (because the waiting list is that long).
Concurrent with increased production demand has been a significant growth in request for non-
production media support services, During FY93, almost 200 staff hours of support services
were provided. This included such activities as tape dubbing, equipment checkout and set-up,
satellite taping, consultation on equipment purchase, repair, system design, etc., documentation
and training.
As might be expected, programs cablecast on the Government Information Channel 4 also
increased, though at a less dramatic rate than production/service requests. The total increase
in new programs grew 5%. In part, this slight increase in the production to program ratio was
a result of increased demand for long term projects and non-cablecast production services.
The Media Unit has exhibited success in its mission as evidenced by the growth in production
and support services accomplished and the increasing demand for services by the City and
community organizations, This success has been the direct result of the Unit's effort to improve
both the quantity and quality of services provided.
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Success has not been without its cost. Potential for future growth in service has become
limited as the Unit has reached its maximum capacity, As a part of the Cable Television
Division, resources are limited by the amount of cable franchise fee funds available - of which
the Media Unit uses approximately 40%, Without additional resources, it is unlikely that the
Media Unit will be able to expand to meet any growing demand, Future requests for service
will be handled on a first come, first served/prioritization basis. Any growth in one production
or service area will be at the expense of other areas. We might also expect increased delays
in project starts and a more frequent need to limit additional requests.
PRODUCTION AND MEDIA SUPPORT
Demand for production services demonstrated extraordinary growth, with coverage of meetings
and events the most requested production type. The most significant growth area was in
programs produced for non-profit organizations - almost a quarter (22,3%) of all production
performed.
Currently, production requests are often at or beyond the Unit's maximum capability, Request
for production services are frequently taken between two to four months in advance and the
increased demand often results in a delay of new project starts or, on occasion, the need to
not accept additional requests.
Non-production support activity was more closely tracked this year and figures indicate a
growing demand for this service. Our ability to supply satellite reception service was lost mid-
year when TCI began using the related dish for DMX music reception, The Cable Division
plans to purchase a satellite dish to enable the unit to continue this service,
BREAKDOWN OF PRODUCTION AND MEDIA SUPPORT ACTIVITY
A. PERCENTAGE OF STAFF HOUR ACTIVITY ACCORDING TO CLIENT TYPE
1. Production and Support Activity for City 70.5%
2, Production and Support Activity for Community Organizations 22.3%
3. Production and Support Activity for Channel 4 5,5%
4. Production and Support Activity for Other Governments 1,7%
B. PRODUCTION ACTIVITY
KIND AND TYPE
a. Pre-Production Activity Total
b. Production Activity Total
c, Post-Production Activity Total
STAFF HRS STAFF COST
188.75 $2,228.86
1,119,75 $12,388.03
537.2 $6,881.00 '.
1,845.7 $21,125.65
Total All Production Activity
BREAKOUT
a. Iowa City City Council Meetings
b. Project Production
323.91
273,5
$8,122.66
$1,824,69
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c. Meetings/Event Production 912.0 $6,743.50
d. Series Production 131.5 $1,833.50
e. Training Production 32.45 $188,25
f, Community Request Total 441.5 $4,872.75
C. MEDIA SUPPORT ACTIVITIES
a. Videotape Dubbing 60.75 $1,030.00
b, Consultation Support 8.5 $144.50
c, Documentation 1.75 $29.87
d. Equipment Lo~n Support 20.0 $341.50
e, Photographic 6,0 $103.50
f. Satellite Feed-Recording 2.5 $43.75
g. Grant Service 15.5 $242.00
Support Hours Totals 146.0 $2,309.75
TOTAL ACTIVITY
1,991.7
$23,435.40
PROGRAMMING
Staff spent approximately 500 hours in FY93 on program playback activities, including tape
preparation, program scheduling and distribution, and cable cast machine loading and
programming. New Programs cablecast on Channel 4 increased by 5% in FY93, concurrent
with an increase in programs produced for cablecast by the Media Unit. The total number of
programs that can be played back is limited by space availability in the current automated
cablecast system. This system is due to be replaced in FY94, and should result in both greater
diversity and increased numbers of programs cablecast. A list of programs cablecast is
available in Exhibit B.
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SUMMARY PROGRAMS CABLECAST
1. City of Iowa City City Council Meetings 26
2, Individual Programs Produced by the Media Unit 44
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3. ,Series Programs Produced by the Media Unit 15
4. Individual Programs Obtained from Outside Sources 17 '
5. Series Programs Obtained from Outside Sources 78
TOTAL PREMIERE PROGRAMS CABLECAST 179
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GENERAL OPERATIONS
The Media Unit continues to operate with two full-time staff persons, two part-time staff persons
(25 hours per week total) and a varying number of interns and volunteers. The work-study
position allotted to the Unit was filled 3 out of 12 months.
General operational demands on staff were greater this year due to a variety of factors,
including moving the Unit to the Civic Center, supporting refranchising efforts and increased
training required because of turnover of part-time and non-paid staff. As might be expected,
routine operational activities, including planning, staff meetings, equipment maintenance,
activity reports, and inventory were disrupted during the second and third quarters due to the
move, but were again on schedule at the end of the fiscal year. Most production systems were
"rewired" this year and Media Unit staff contributed significantly to installation of cable in many
areas of the Civic Center addition.
The intern and volunteer program achieved only limited success this year. Problems with the
University's approach to placement and limited student interest in unpaid positions resulted in
a decrease in interns and an increase in turnover. The Unit frequently experiences crew
shortages, especially during University breaks. In general, interns and volunteers are
increasingly becoming an undependable source of crew staffing.
Similar problems are also demonstrated in part-time temporary staff placement. Though more
stable than non-paid staff, many use expertence gained at the Media Unit to obtain better'
paying positions with other organizations.
On a more positive note, the Media Unit and the Mayor's Youth Program continue to have a
strong relationship, The Unit's full-time staff were honored as an Outstanding Job Site.
The greatest operational challenge in FY93 was the Unit's move to the Civic Center. For the
most part, the transition went smoothly and routine production and service commitments were
accomplished. The most significant problems encountered were unusually high noise levels
in the new space due to air handler problems, less space and limited storage and the need to
continue to operate cablecast equipment from the old facility until the end of the third quarter.
cc: City Council
Department and Division Heads
Broadband Telecommunications Commission
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EXHIBIT A
CHANNEL 4 RELATED ACTIVITY (FINANCE DEPARTMENT)
CABLE CAST -CH.4 PREP PURCHASING DIVISION CONSULT
CABLECAST -CH.4 PRE RISK MANAGEMENT PROD
CABLECAST-CH.4 PROD RISK MANAGEMENT POST
CABLECAST -CH.4 POST RISK MANAGEMENT DUB
CIWRELATED ACTIVITY PLANNING & COMM. DEV. PRE
IC CITY COUNCIL PRE PLANNING & COMM. DEV. PROD
IC CITY COUNCIL PROD PLANNING & COMM. DEV. POST
IC CITY COUNCIL POST PLANNING & COMM. DEV. DUB
IC CITY COUNCIL CONSULT PLANNING & COMM. DEV. EQUIP
IC CITY COUNCIL DUB CDBG PRE
IC CITY COUNCIL EQUIP CDBG PROD
CDBG POST
CITY DEPT.-DIVISION RELATED ACTIVITY CDBG DUB
ADMINISTRATIVE OFFICES PRE CDBG PHOTO
ADMINISTRATIVE OFFICES PHOTO JCCOG PRE
JCCOG PROD
CABLE DIVISION DUB JCCOG POST
CABLE DIVISION EQUIP NEIGHBORHOOD SERVICES PROD
CABLE DIVISION SERVICE NEIGHBORHOOD SERVICES POST
NEIGHBORHOOD SERVICES DUB
HUMAN RELATIONS DUB' NEIGHBORHOOD SERVICES EQUIP CD
HUMAN RELATIONS EQUIP NEIGHBORHOOD SERVICES SERVICE
CITY ATTORNEY EQUIP PUBLIC WORKS PROD
CITY ATTORNEY PROD PUBLIC WORKS POST
CITY ATTORNEY POST PUBLIC WORKS DUB
PUBLIC WORKS EQUIP
CITY CLERK EQUIP PUBLIC WORKS SERVICE
, POLLUTION CONTROL EQUIP
[
." HOUSING INSPECTION CONSULT WATER DIVISION PRE
\ WATER DIVISION PROD
\ IOWA CITY FIRE DEPT. AUDIO
11 IOWA CITY FIRE DEPT. PRE IOWA CITY PUBLIC LIBRARY CONSULT
IOWA CITY FIRE DEPT. PROD IOWA CITY PUBLIC LIBRARY DUB
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I IOWA CITY FIRE DEPT. POST IOWA CITY PUBLIC LIBRARY EQUIP
IOWA CITY FIRE DEPT. DUB
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I' IOWA CITY FIRE DEPT. EQUIP PARKING DIVISION PROD,
IOWA CITY FIRE DEPT, SAT
IOWA CITY FIRE DEPT. SERVICE SENIOR CENTER PRE
SENIOR CENTER PREP
IOWA CITY POLICE DEPT. PRE SENIOR CENTER PROD
IOWA CITY POLICE DEPT. PROD SENIOR CENTER POST
i IOWA CITY POLICE DEPT. POST SENIOR CENTER DUB
I( IOWA CITY POLICE DEPT. DUB FAMILY ALBUM GRANT PROD
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:l IOWA CITY POLICE DEPT. EQUIP FAMILY ALBUM GRANT POST
ANIMAL SHELTER PRE FAMILY ALBUM GRANT DUB
:-"', ANIMAL SHELTER . PROD
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, TRANSIT SERVICE
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BTC PROD
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BTC DUB
BTC SERVICE
COMMITTEE ON COMM. NEEDS PRE
COMMITTEE ON COMM. NEEDS PROD
COMMITTEE ON COMM. NEEDS POST
HISTORIC PRES. COMM. PROD
HISTORIC PRES. COMM. POST
HISTORIC PRES. COMM. DUB
HUMAN RIGHTS COMM.
HUMAN RIGHTS COMM.
HUMAN RIGHTS COMM.
HUMAN RIGHTS COMM.
HUMAN RIGHTS COMM.
OPEN SPACE COMMITTEE
PRE
PROD
POST
DUB
SERVICE
PRE
OTHER GOVERNMENT RELATED ACTIVITY
CITY OF CEDAR RAPIDS CONSULT
JC HEALTH DEPT. PRE
JOHNSON CO, DISASTER SER. PROD
JOHNSON CO. DISASTER SEA. POST
JOHNSON eo. DISASTER SER. DUB
JOHNSON COUNTY CONSULT
NORTH UBERTY
CONSULT
COMMUNITY RELATED ACTIVITIES
MISC COMMUNITY REQUEST POST
CEC
CHAMBER OF COMMERCE
CHAMBER OF COMMERCE
CHAMBER OF COMMERCE
CHAMBER OF COMMERCE
ELDERLY SERVICES
ELDERLY SERVICES
ELDERLY SERVICES
LEAGUE OF WOMEN VOTERS
LEAGUE OF WOMEN VOTERS
LEAGUE OF WOMEN VOTERS
LEAGUE OF WOMEN VOTERS
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PRE
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MAYOR'S YOUTH
MAYOR'S YOUTH
MAYOR'S YOUTH
PATV
UN ASSOC.
UNITED WAY
UNITED WAY
UNITED WAY
IOWA VIDEO FESTIVAL
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SUMMARY OF PREMIERE PROGRAMS CABLECAST ON CHANNEL 4
CITY OF IOWA CITY-CITY COUNCIL MEETINGS
PRODUCED BY MEDIA UNIT
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1, ICCCM of 717/92
2. ICCCM of 7/14/92
3. ICCCM of 7/21/92
4. ICCCM of 8/4/92
5. ICCCM of 8/18/92
6. ICCCM of 9/1/92
7. ICCCM of 9/15/92
8. ICCCM of 9/29/92
9. ICCCM of 10/13/92
10. ICCCM of 10/27/92
11.ICCCM of 11/10/92
12.ICCCM of 11/24/92
13. ICCCM of 12/15/92
14. ICCCM of 1/5/93
15. ICCCM of 1/19/93
16. ICCCM of 2/2/93
17, ICCCM of 2/9/93 (SPECIAL)
18. ICCCM of 2/23/93 (SPECIAL)
19. ICCCM of 3/2/93
20. ICCCM of 3/16/93
21. ICCCM of 3/30/93
22. ICCCM of 4/13/93
23. ICCCM of 4/2793
24. ICCCM of 5/11/93
25. ICCCM of 6/8/93
26. ICCCM of 6/22/93
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INDIVIDUAL PROGRAMS
PRODUCED BY MEDIA UNIT FOR CABLECAST
1, BEYOND BOUNDARIES"
2. BREAKFAST WITH GOVERNOR BRANSTADT
3. BTC PUBLIC HEARING ON REFRANCHISING
OF NOV 18, 1992 (LIVE)
4. BTC PUBLIC HEARING ON REFRANCHISING
OF APRIL 7, 1993 (LIVE)
5. CABLE REFRANCHISING 1992 BUSKE
COMMUNITY WORKSHOP (GOV)
6. CCN PRESENTS-HISTORY OF CDBG IN
IOWA CITY
7. CCN PRESENTS-NEIGHBORHOOD
SERVICES
8. CCN PRESENTS-REHABILITATION
PROGRAM
9. CCN PRESENTS-GRANT PROPOSALS-
PROGRAM #1
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PROGRAM #2
11, CCN PRESENTS-GRANT PROPOSALS-
PROGRAM #3
12. CCN PRESENTS-GRANT PROPOSALS-
PROGRAM #4
13. CDBG ANNUAL MTG (4/8) 4-6
14. CDBG IN IOWA CITY
15. CRIME PREVENTION-PERSONAL SAFETY
WITH KEVIN BERG ICPD
16. DAR.E. GRADUATION 12/16/92
17. DAR.E. GRADUATION 6/1/93
18. ECOLOTREE.CITY INFO. UPDATE
19. EMMA GOLDMAN OPENING
20. FAMILY ALBUM"
21. FIREHOUSE DOUBLE DARE
22. FIRE TRUCK HOUSING
23. HISTORIC PRESERVATION IN IOWA CITY
24. HISTORIC PRESERVATION SEMINAR WITH
BRAD WHITE/MARL YS SVENDSEN
25. HUMAN RIGHTS AWARDS BREAKFAST 1992
26. ICPD-EDWARD LEENEY AWARD
27. IOWA ALLIANCE OF ENVIRONMENTAL
CONCERN: PESTICIDE ORDINANCE FORUM,
28. LANDLORDS AND TENANTS ONLY"
29. LWV-LEGISLATIVE FORUM OF 1/30/93
30, LWV-LEGISLATIVE FORUM OF 2/27/93
31. LWV-LEGISLATIVE FORUM OF 4/24/93
32. LWV.LEGISLATIVE FORUM OF 3/27/93
33. LWV-LEGISLATIVE FORUM 1992
34. LWV-IOWA LWV STATE CONFERENCE
4/17/93
35. LWV-SPECIAL ELECTION CANDIDATES
FORUM 6/2/93
36. MATH+SCIENCE=SMART GIRLS (GENDER
EQUITY CONFERENCE)
37. OLDER AMERICANS' DAY-5/19/93
38, OVERCOMING BARRIERS CDBG PROGRAM
39. PRESERVATION & LIVEABLE CQMMUNITIES;
MAKE THE CONNECTION
40. PSA AFTER PSA
41. RACISM AND HUMAN RIGHTS IN THE
PRISON SYSTEM
42. SEX EQUITY PROGRAM IN JOHNSON
COUNTY
43. UNITED WAY CAMPAIGN 1992"
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TO BE USED IN SITUATIONS BEYOND CABLECAST
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SERIES PROGRAMS PRODUCED BY MEDIA UNIT
FROM THE MEZZANINE (SENIOR CENTER)
1. FROM THE MEZZANINE JULY 92
2. FROM THE MEZZANINE AUGUST 92
3. FROM THE MEZZANINE SEPTEMBER 92
4, FROM THE MEZZANINE DEC 92
5. FROM THE MEZZANINE JAN/FEB 93
6. FROM THE MEZZANINE MARCH 93
7. FROM THE MEZZANINE APRIL 93
8. FROM THE MEZZANINE MAY 93
9. FROM THE MEZZANINE JUNE 93
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PAWS FOR THOUGHT SERIES
10. PAWS FOR THOUGHT.ANIMAL SHELTER
7/29/92
11. PAWS FOR THOUGHT-ANIMAL SHELTER
8/12/92 .
12. PAWS FOR THOUGHT-ANIMAL SHELTER
9/11/92
13. PAWS FOR THOUGHT-ANIMAL SHELTER
10/21/92
14. PAWS FOR THOUGHT-ANIMAL SHELTER
1/28/93
15. PAWS FOR THOUGHT-ANIMAL SHELTER
3/19/93
INDIVIDUAL PROGRAMS OBTAINED
FROM OUTSIDE SOURCES
1. FIREFIGHTERS ARE YOUR FRIENDS
2. GIVEN OPPORTUNITIES #3
3. NIGHTMARE ON MAIN STREET
4. KEY TO FREEDOM-WOMEN & LITERACY
5. PEOPLE WHO NEED PEOPLE
6. PIONEERS IN COMMUNITY TELEVISION
7. PROFILES IN PROGRESS: WORKING
WOMEN
8. REMAINING IN PLACE
9. SENIOR CENTER FABULOUS FRIDAY-
WALLY CHAPPEL
10. SOCIAL SECURITY-50 YEARS STRONG
11. THE CLASS OF THE YEAR 2001
12. THE ENVIRONMENT AND POPULATION
13. THE URBAN FAMILY TODAY-THE CRISIS
14. U OF I WOMEN COACHES
15. WHAT DO YOU KNOW ABOUT H20
16. WOMEN, HUMAN RIGHTS & GENOCIDE
17. WOMEN HOLD UP HALF THE SKY
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SERIES pROGRAMS OBTAINED
FROM OUTSIDE SOURCES
IOWA'S AGENDA SERIES
1. IOWA'S AGENDA, JAN 26, 93
2, IOWA'S AGENDA, JAN 20, 93
3. IOWA'S AGENDA, FEB 2, 93
4. IOWA'S AGENDA, FEB 10, 93
5. IOWA'S AGENDA, FEB 16, 93
6. IOWA'S AGENDA, MARCH 2, 93
7. IOWA'S AGENDA, MARCH 9, 93
8. IOWA'S AGENDA, MARCH 16,93
9. IOWA'S AGENDA, MARCH 30, 93
10. IOWA'S AGENDA, APRIL 6,93
11. IOWA'S AGENDA, APRIL 13, 93
12. IOWA'S AGENDA, MAY 4,93
NAVY NEWS SERIES
13. NAVY NEWS-6/1/92
14. NAVY NEWS-6/8/92
15. NAVY NEWS-6/15/92
16. NAVY NEWS-6/22/92
17. NAVY NEWS-6/29/92
18. NAVY NEWS-7/6/92
19. NAVY NEWS-7/13/93
20. NAVY NEWS.7/20/92 ()
21. NAVY NEWS-7/27/92
22. NAVY NEWS.8/3/92
23. NAVY NEWS.8/10/92
24. NAVY NEWS-8/17/92
25. NAVY NEWS-8/24/92
26. NAVY NEWS.8/31/92
27. NAVY NEWS-9/m2
28. NAVY NEWS.9/14/92
29. NAVY NEWS-9/21/92
30. NAVY NEWS-9/28/92
31. NAVY NEWS-10/5/92
32. NAVY NEWS.10/12/92
33. NAVY NEWS-10/19/92
34. NAVY NEWS.10/26/92
35. NAVY NEWS.11/2/92
36. NAVY NEWS-11/9/92
37. NAVY NEWS.11/16/92
38. NAVY NEWS-11/23/92
39. NAVY NEWS-11/30/92
40. NAVY NEWS-12/7/92
41. NAVY NEWS.12/14/92
42. NAVY NEWS-12/21/92
43. NAVY NEWS.12/28/92
44. NAVY NEWS-1/4/93
45. NAVY NEWS.1/11/93
46. NAVY NEWS.1/18/93
47. NAVY NEWS-1/25/93
48. NAVY NEWS-2/1/93
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49. NAVY NEWS.2/8/93
50. NAVY NEWS.2115/93
51. NAVY NEWS.2122193
52. NAVY NEWS.3/1/93
53. NAVY NEWS.3/8/93
54. NAVY NEWS.3/15/93
, 55. NAVY NEWS.3/22193
56. NAVY NEWS.3/29/93
57. NAVY NEWS.4/5/93
56. NAVY NEWS.4/12193
59. NAVY NEWS-4/19/93
60. NAVY NEWS.4/26/93
61. NAVY NEWS.5/3/93
62. NAVY NEWS.5/10/93
63. NAVY NEWS.5/17/93
64. NAVY NEWS.5/24/93
65. NAVY NEWS.5/31/93
66. NAVY NEWS.617193
67. NAVY NEWS.6/14/93
68. NAVY NEWS.6/21/93
69. NAVY NEWS.6/28/93
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OPERATION LIFESAVER SERIES
70. "SLY FOX AND BIRDIE"
71. "WHY WAIT?"
72. "THE GREATEST FEAR"
73. 'TROOPERffRAIN CRASH"
74. "MITCHELVILLE TRAIN CRASH"
75. "WHERE DO CHILDREN GO?"
76. "TROUBLE SPOTS: BUS DRIVER SAFETY"
77. "PREVENTING DISASTER AT THE
CROSSING"
('" 78. "TRAIN TALK"
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EXHIBIT C
INDIVIDUAL PROGRAMS AND PRODUCTION EVENTS
PERFORMED BY MEDIA UNIT NOT FOR CABLECAST
>>PROGRAMS/PRODUCTION EVENTS 13
>>WORKS IN PROGRESS 4
>>VIDEOTAPE DUBS 82
PROGRAMS/PRODUCTION EVENTS
1. BACK ERGOMATICS (TRAINING VIDEO)
2. JAPANESE BUSINESS TOUR PRESENTATION 6/2193
3. CREATING THE FAMILY ALBUM
4. HUMAN RIGHTS COMMISSION CONCILIATION TRAINING
5. CHAUNCY SWAN PARKING DOCUMENTATION
6. MAYOR'S YOUTH SUMMER PROG. DOCUMENTATION
7. LINN STREET HOUSE REMOVAL DOCUMENTATION
8. WATER ISSUES PRESS CONFERENCE
9. CHAUNCEY SWAN PARKING RAMP CONSTRUCTION
10. VILLA GARDEN APARTMENT CONSTRUCTION
11. SALVAGE BARN.DOCUMENTATION
12. KIRKWOOD AVE RECONSTRUCTION DOCUMENTATION
13. BLUFFWOOD HOUSE TEARDOWN.DOCUMENTATION
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1. FABRIC OF THE COMMUNITY (P&CD)
2. WATER"DIVISION VIDEO (WK TITLE)
3. JOHNSON COUNTY HEALTH DEPT. VIDEO
4. OPEN SPACE VIDEOS
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City of Iowa City
MEMORANDUM
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Date: April 5, 1994
To: Mayor and City Council
From: City Clerk
Re: Council Work Session, March 28, 1994 - 7: 15 p.m. in the Council Chambers
Mayor Susan Horowitz presiding. Council Members present: Horowitz, Baker, Kubby,
Lehman, Novick, Pigott, Throgmorton. Staff present: Atkins, Helling, Gentry, Karr, Franklin,
Miklo, Fosse, Schoon, Schmadeke, Davidson. Tape recorded on Reels 94.48, Side 2; 94.51,
All; 94-52, Side 1.
REVIEW ZONING MATTERS
Reel 94-51, Side 2
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PCD Director Franklin presented the following Planning and Zoning items:
a.
SETTING A PUBLIC HEARING FOR APRIL 12. 1994. ON AMENDMENTS TO THE
ZONING ORDINANCE. CHAPTER 36-58. TO REQUIRE PARKING FOR COMMERCIAL
AND OFFICE USES IN THE CB-5 ZONE.
Franklin stated that parking requirements in the CB-5 zone will be discussed during the
Near Southside redevelopment discussion.
b.
PUBLIC HEARING ON AN ORDINANCE AMENDING THE ZONING ORDINANCE BY
ESTABLISHING THE BROWN STREET HISTORIC DISTRICT.
Franklin stated that the Historic Preservation Commission chair Doug Russell will
present Council and the public with a presentation at tomorrow's formal Council
meeting.
c.
PUBLIC HEARING ON AN ORDINANCE AMENDING THE ZONING ORDINANCE BY
CHANGING THE USE REGULATIONS FOR AN APPROXIMATE 7.500 SQUARE FOOT
PARCEL OF LAND LOCATED IN THE 1300 BLOCK SOUTH OF SHERIDAN AVENUE
FROM 1-1. GENERAL INDUSTRIAL. TO RS-8. MEDIUM DENSITY SINGLE-FAMILY
RESIDENTIAL. (REZ94.00021
City Attorney Gentry responded to questions raised by Council regarding cleanup of
the property.
d.
ORDINANCE AMENDING THE ZONING ORDINANCE BY CHANGING THE USE
REGUlATIONS FOR AN APPROXIMATE 7.500 SQUARE FOOT PARCEL OF LAND
LOCATED IN THE 1300 BLOCK SOUTH OF SHERIDAN AVENUE FROM 1-1 TO RS-8.
IO'BRIEN/REZ94-0002ljFIRST CONSIDERA TIONI,
Franklin stated the developer has requested expedited consideration.
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e. PUBLIC HEARING ON AN ORDINANCE AMENDING THE ZONING ORDINANCE BY
AMENDING THE CONDITIONAL ZONING AGREEMENT FOR WILD PRAIRIE ESTATES.
A 71.05 ACRE PROPERTY LOCATED NORTH OF ROHRET ROAD. (REZ94.00031
f. ORDINANCE AMENDING THE ZONING ORDINANCE BY AMENDING THE PDH
(PLANNED DEVELOPMENT HOUSINGl PLAN FOR WALNUT RIDGE. PARTS 5
THROUGH 9. AN 85.32 ACRE. 56 LOT RESIDENTIAL SUBDIVISION LOCATED NORTH
OF MELROSE AVENUE ON KENNEDY PARKWAY EXTENDED. (REZ93.0015 AND
SU893-00231 {SECOND CONSIDERATIONI
Franklin stated the developer has requested expedited consideration on the amended
PDH plan.
g. RESOLUTION APPROVING THE PRELIMINARY PLAT FOR WALNUT RIDGE. PARTS 5.
9. AN 85.32 ACRE. 56 LOT RESIDENTIAL SUBDIVISION LOCATED NORTH OF
MELROSE AVENUE ON KENNEDY PARKWAY EXTENDED. (SUB93.00231
h. RESOLUTION APPROVING THE FINAL PLAT OF WALNUT RIDGE. PART 5. AN
APPROXIMATE 18.64 ACRE. 14 LOT RESIDENTIAL SUBDIVISION LOCATED NORTH
OF MELROSE AVENUE ON KENNEDY PARKWAY EXTENDED. (SUB94-00041 /60-DA Y
LIMITATION PERIOD: APRIL 11 , 19941
i. ORDINANCE AMENDING THE ZONING ORDINANCE TO REVISE SECTION 36-20.5.
CENTRAL BUSINESS SUPPORT (CB-5l ZONE REQUIREMENTS. (SECOND CONSIDER.
ATIONl
j. ORDINANCE REPEALING THE VACATION OF THE SOUTHERN 97 FEET OF THE
NORTH-SOUTH ALLEY IN BLOCK 102 BOUNDED BY CLINTON. BURLINGTON.
DUBUQUE AND COURT STREETS. (VAC94.0002) (SECOND CONSIDERATION)
k. ORDINANCE AMENDING THE ZONING ORDINANCE BY CONDITIONALLY CHANGING
THE USE REGULATIONS FOR A 12,5 ACRE TRACT OF LAND LOCATED WEST OF
SYCAMORE STREET AND SOUTH OF BURNS AVENUE FROM ID-RS TO RS-5.
/FRANTZ/REZ93.00141 (PASS AND ADOPTl
I. RESOLUTION APPROVING THE PRELIMINARY PLAT OF SCOTT'S FOURTH ADDITION.
AN EIGHT LOT, 13.4 ACRE RESUBDIVISION OF LOT 4 OF SCOTT'S SECOND
ADDITION LOCATED WEST OF NAPLES AVENUE IN THE SOUTHWEST QUADRANT
OF THE HIGHWAY 1/HIGHWA Y 218 INTERCHANGE IN JOHNSON COUNTY. IOWA.
JSUB93-00111
Planning and Zoning Commission member Sally Dierks and MMS consultant repre-
sentative Larry Schnittjer presented information.
m. RESOLUTION APPROVING THE FINAL PLAT OF MOUNT PROSPECT. PART VII. AN
8.95 ACRE. 32 LOT RESIDENTIAL SUBDIVISION LOCATED SOUTH OF LAKESIDE
DRIVE AND EAST OF SYCAMORE STREET IN IOWA CITY. IOWA. (SUB94.0002lJQQ:
DAY LIMITATION PERIOD: APRIL 11 , 1994l
City Attorney Gentry stated that she will report to Council regarding the status of the
legal papers at tomorrow's formal Council meeting.
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n. RECOMMENDATION OF DENIAL TO THE JOHNSON COUNTY BOARD OF SUPERVI-
SORS REGARDING A REQUEST TO REZONE TWO 1.99 ACRE LOTS FROM A 1. RURAL
TO RS. SUBURBAN RESIDENTIAL. lDon Lacina)
NORTH DUBUQUE STREET ELEVATION PROJECT
Reel 94-48, Side 2
City Manager Atkins, Economic Development Coordinator Schoon, and City Engineer Fosse
presented information.
A majority of Council did not support pursuing the North Dubuque Street elevation project.
City Manager Atkins stated that he will notify EDA that the City of Iowa City is not interested
in funding for the project.
NEAR SOUTHSIDE REDEVELOPMENT - PARKING REQUIREMENTS
IN CB-5 ZONE AND IMPACT FEES
Reel 94-48, Side 2
PCD Director Franklin presented information.
After discussion of options, a majority of Council could not agree on parking requirements for
commercial and office uses in the CB-5 zone, and the parking impact fee. The Mayor
announced no public hearing could be set without reaching agreement.
Council agreed to continue discussion of this item after Council Agenda and Council Time
(later in the meeting).
COUNCIL AGENDA/TIME
Reel 94-51, Side 2
1. K~bby asked if the discussion regarding cablecasting Council work sessions has been
scheduled. City Manager Atkins stated that discussion is scheduled for April 11.
2.
Kubby requested that Council discuss City High parking issues separately at the formal
meeting, Council agreed to separate out agenda items #3.f./21 and 3.g.l12Ha-dl.
3.
Council Member Throgmorton thanked City Manager Atkins for his memorandum
regarding surveying parking practices of major employers, and noted frustration with
the reference to restricted parking in the last column. He suggested the question be
phrased as to have a choice on how to spend an allowance.
4.
Throgmorton noted the February Parks & Recreation Commission meeting minutes, and
stated the Commission needs to be clear about their policy with regard to Hickory Hill
Park.
5.
Throgmorton noted his appreciation for City Manager Atkins' memorandum on tracking
requests for follow-up action. Kubby noted that Council was supposed to receive
something from the Appeals Board about registration numbers.
6,
Throgmorton requested information about bike racks in the downtown area. Atkins
stated a bike rack discussion will be scheduled.
7.
Throgmorton inquired about the status of communications with the.Soil Conservation
District about watershed management. City Manager Atkins explained he wrote a
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4
letter to the Corps of Engineers and to the Soil Conservation Service and was waiting
for a response.
8. Throgmorton inquired about Council's schedule for informal round table discussions
about major issues. Atkins stated that he is preparing a memorandum for distribution
next week.
9. Throgmorton stated that Council Members received a letter from Brian Witzke
regarding the water plant and questioned a response. Horowitz stated that she and
Council Member Novick called him.
10. Throgmorton noted that he distributed a memorandum to Council Members regarding
inviting Amory Lovins to speak on improving community economic health by investing
in cost-effective water and energy efficient technologies. Council Members discussed
the cost of bringing Amory Lovins to Iowa City. Novick stated she had an audio tape
of his speech available. Baker stated his desire to read available information rather
than incur costs of an outside speaker.
11. Lehman reported that he attended the Rohret Road water meeting and staff did an
excellent job.
12. Baker asked Council about the City High parking issue. Council Members endorsed the
idea of police enforcement. Novick requested that Council discuss each issue
individually. City Attorney Gentry noted that Council will need a motion to pull them
out of the Consent Calendar.
13. (Agenda Item #3.d.(2)-Rohret Road Pedestrian Bridges) Kubby requested that the
Mayor clarify that this item is for two free standing pedestrian bridges, and not the
road itself.
NEAR SOUTHSIDE REDEVELOPMENT - PARKING REQUIREMENT
IN CB-5 ZONE lCONTINUED),
Reel 94-51, Side 2
After further discussion, Council agreed to set public hearings utilizing Table 1-0ption 2 for
parking requirements (1 sp./1800 sq.ft.l; and Table 2-0ption 4 for the parking impact fee
(100%).
APPOINTMENTS
Design Review Committee - Karyl Larson
Meeting adjourned 9:40 p.m.
ccJ.28,lnf
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BUILDING PERMIT INFORMATION
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CITY OF IOWA CITY
KrLEQR ABBREVIATIONS
Type of Improvement:
ADD Addition
AL T Alteration
DEM Demolition
GRD Grading/excavation/filling
REP Repair
MOV Moving
FND Foundation only
OTH Other type of improvement
Type of Use:
NON Nonresidential
RAC Residential - accessory building
RDF Residential. duplex
RMF Residential - three or more family
RSF Residential - single family
MIX Commercial & Residential
OTH Other type of use
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Page: 1
Date: 04/05/94
From: 03/01/94
To..: 03/31/94
CITY OF laJA CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
Permit
No.
Appl i cant name
Address
Type Type Stories Units Valuation
IlI'!lr Use
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD94.0063 NASH FINCH COMPANY 1987 BROADWAY ST
11,785 S.F. ADDITION TO ECONOFOODS STORE.
ADD NON
o
o $ 467000
BLD94-D115 FRANX EICHER 532 N DODGE ST
13'X 13' WALK-IN COOLER ATTACHED TO EXISTING BUILDING.
ADD NON
o
o $ 80B,
....................................................................................................................................
ADD NON permits: 2
467800
$
BLD94-0111 CANDICE WIEBENER 410 CRESTVIEW AVE ADD RSF 0 o $ 38000
LIVING ROOM AND SCREENED PORCH ADDITION.
BLD93-0886 MICHAEL SMITH AND 126 MEMLER CT ADD RSF 0 0$ 37000
PAM ROTH
28'x 16' TWO STORY ADDITION.
BLD94-0084 MICHAEL & TERRI 715 S 1ST AVE ADD RSF o $ 35000
FINLEY
REMODEL ENTIRE HOUSE AND ADD TWO ADDITIONS
BLD94-0134 JEFFREY DWYER 3409 ROHRET RD ADD RSF 0 0$ 20000
ADDITION ONTO EXISTING S.F.D.
BLD94-0147 ROGER ROSSETTI AND 3028 SWEET BRIAR AVE ADD RSF 0 o $ 18000
SIIERYL SMIT
SCREENED PORCH AND WOOD DECK ADDITION.
BLD94-0164 JOHN BRANDT 1900 N DUBUQUE ST ADD RSF 0 0$ 15000
,,....-; SECOND STORY BEDROOM ADDITION.
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C.",'" ' BLD94-0103 LANDIS FICK 702 GRANT ST ADD RSF 0 o $ 9500
\
\J, 16'x 16' SCREENED 'PORCH ADDITION.
, \ BLD94-0094 KEN CULP 170 IRONWOOD CIR ADD RSF 0 o $ 2500
'~(-\ ENCLOSE AREA UNDER EXISTING SCREENED PORCH.
I, \
I BLD94-0132 CLIFFORD WALTERS 840 NORMANOY OR ADD RSF 0 0$ 2000
, ,
f~ 12'X 16' SCREENED PORCH.'
....................................................................................................................................
ADD RSF permits: 9 $ mooo
:8'~l BLD94-009B MARATHON 2221 ROCHESTER AVE AL T NON
':4(~tjl CONSTRUCTl ON
:t:5 REMODEL EXISTING CONVENIENCE STORE TO PROVIDE FOR A SUB SHOP AREA.
BLD94-0163 JIM HARRIS 15 S DUBUQUE ST ALT NON
EXPAND 2ND FLOOR OF ADJACENT BUILDING TO COINCIDE WITH 2ND FLOOR OF THE
BOOK STORE.
o
45000
o $
BLD94-0106 EICHER'S INC. 410 KIRKI/OOO AVE ALT NON
REMODEL EXISTING GREENHOUSE TO A REPAIR GARAGE WIIERE WORK IS LIMITEO TO
EXCHANGE OF PARTS AND MAINTENANCE REQUIRING NO OPEN FLAME.
o
34100
o $
o 0 $
20000
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Page: 2
Date: 04/05/94
From: 03/01/94
To..: 03/31/94
CITY OF IOWA CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
Permit
No.
Type Type Stories Units Valuation
Ill\lr Use
Appl i cant name
Address
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD94-0144 THE BREESE COMPANY 611 SOUTHGATE AVE AL T NON 0 0$ 17320
REMODEL SECOND FLOOR OFFICE SPACE.
BLD94-0090 JERRY EYMAN AND DICK 1927 KEOKUK ST ALT NON 0 o $ 15000
BROWN
REMODEL OFFICE SPACE ON UPPER LEVEL.
BLD94.0036 ROGER HILOENSTEIN 943 S RIVERSIDE DR ALT NON 0 o $ 6000
REMOVE A PORTION OF AN EXISTING BEARING WALL AND REPLACE WITH A STEEL
BEAM.
BLD94-0107 FRIEDA HIERONYMUS 710 S DUBUQUE ST AL T NON
INSTALL MALE AND FEMALE LOCKER ROOMS TO SERVICE WORK-OUT GYMN.
o
2000
0$
BLD94-0112 DEAN THORNBERRY 523 HIGHLAND AVE
REMODEL EXISTING COMMERCIAL SPACE.
AL T NON
o
1500
o $
BLD93-0688 HIETMAN PROPERTIES 201 S CLINTON ST
MANAGEMENT
ERECT DEMISING WALL
ALT NON
o
1200
o $
BLD94.0128 NICK'S BODY SHOP LTD 412 S VAN BUREN ST
RESIDE EXTERIOR OF BUILDING
AL T NON
o
0$
500
"'.
.
o
ALT NON permits: 10
$
142620
......................................-..........................-..-....-................-........................-................
BLD93-0542 DELTA DELTA DELTA 522 N CLINTON ST ALT RMF 0 0$ 20000
~ SORORITY
,
f REPLACE DOORS INTO RATED CORRIDOR.
.>..;:.\
I
\ BLD93-0258 CHI OMEGA SORORITY 804 IOWA AVE ALT RMF 0 o $ 19880
,\
\ PROVIDE 2ND EXIT FROM BASEMENT DINING AREA
~
'~"'" BLD93-0093 DELTA UPSILON BLDG. 320 ELLIS AVE AL T RMF 0 0$ 12500
: I CORP.
i INSTALL NEW FIRE DOORS OPENING INTO CORRIOOR. ALSO REMOVE PANELING FROM
I" ALL CORRIDORS.
I
I
I BLD94-0100 AUR'CONSTRUCTION 517 FAIRCHILD ST ALT RMF 0 o $ 9000
ADD 3/4 BATHS TO NINE TWO BEDROOM APARTMENTS.
, r,'
, I"
i .
, '
BLD94-0102 AUR CONSTRUCTION 333 CHURCll ST ALT RMF
ADD 3/4 BATHROOMS TO 9 APARTMENT UNITS. (ONE-3 BEDROOM AND 8-TWO BEDROOM
UNITS). AKA 333 . 337 E. CHURCH STREET.
o
0$
9000
, I
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. ,,"
BLD93-0543 HAWKEYE ALUMNI 1002 COLLEGE ST AL T RHF
ASSOC.
REPLACE ~OORS, INSTALL SMOKE DETECTORS, HEAT DETECTORS AND EXIT LIGHTS.
o
o $
6000
,"]' ..,
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"
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BLD94.0099 AUR CONSTRUCTION 731 CHURCH ST
INSTALL 3/4 BATHROOMS IN 6 TWO BEDROOM APARTMENTS.
AL T RMF
o 0 $
6000
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Page: 3
Date: 04/05/94
From: 03/01/94
To..: 03/31/94
CITY OF IOWA CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
Permit Applicant name
No.
Address
Type Type Stories Units Valuation
I""r Use
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD94.0101 AUR CONSTRUCTION 618 N DOOGE ST
ADD 3/4 BATHROOMS TO SIX 2'BEDROOM APARTMENTS.
ALT RMF
o 0 $
6000
BLD94.0097 ALPHA CHI OMEGA 828 WASHINGTON ST
INSTALL 1.HR FIRE RATED DOORS AT THE BASEHENT HALLWAY.
ALT RHF
o 0 $
3630
....................................................................................................................................
ALT RHF permits: 9
$
92010
BLD94-0148 PERKINS, RICHARD AND 29 ACORN CT ALT RSF 0 o $ 19500
NANCY
REMODEL EXISTING UNFINISHED BASEMENT.
BLD94.0089 LENNARSON, JOHN AND 1106 N DUBUQUE ST ALT RSF 0 o $ 15000
SHERRIE
MASTER BEDROOM AND BATHROOM REMODEL
BLD94.0096 STEVE LILLEHAUG AND 821 SPENCER OR ALT RSF 0 o $ 13485
TANYA OYO
BASEMENT REMODEL.
BLD94'0150 YARREN H SCHAAPVELD 113B DUCK CREEK OR ALT RSF 0 o $ 13000 0
REMODEL EXISTING BASEMENT.
BL094.0158 ROBERT & FERN 1203 ROCHESTER AVE ALT RSF 0 o $ 12532
ALLISON
.
14' x 16' SCREEN PORCH
BLD94.0095 G A J CONSTRUCTION 1132 HOTZ AVE ALT RSF 0 o S 10000
PORCH ENCLOSURE.
,
( BLD94.0135 DEBRA BELL 1134 HAIlPTDN CT ALT RSF 0 o $ 7000
REMODEL EXISTING UNFINISHED BASEMENT.,
r BLD93.0703 MIKE BOSCH 852 PEPPER OR ALT RSF 0 o S 2800
I INSTALL UINOOW IN EXISTING BASEMENT YALL.
! ...........................................................................................................................-........
ALT RSF permits: 8 $ 93317
BL094.0121 MARl GREB 1334 OAVENPORT ST MOV RSF
MOVE EXISTING HOUSE AT 528 N. DUBUQUE STREET TO THE ABOVE SITE,
o
1 $
20000
.........._....._..................................._.........................................................................M.....
MOV RSF permits: 1
1 $
20000
l
~
BLD94.0136 KELLY HEATING 1936 S RIVERSIDE DR
70'X 124' COMMERCIAL BUILDING.
NEY NON
o $
200000
BLD94.0146 EO O'BRIEN 2435 HEINZ RD
31'.4"X 111' MINI YAREHOUSE STORAGE BUILDING
NEY NON
o 0 $' 45000
,
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NEW NON permits: 2
$ 245000
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Page: 4
Date: 04/05/94
From: 03/01194
To..: 03/31/94
CITY OF IOWA CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
, ,',.'
.
-,
l
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.
Permit Applicant name
No.
Address
Type Type Stories Units Valuation
I~r Use
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD94-01Z3 LENOCN STEVE AND 2B63 STERLING DR
GERALYN
22'X 26' DETACNED GARAGE.
NEU RAC
BLD94.D171 ELIOT A KELLER 609 KEOKUK CT
24'X 24' DETACNED GARAGE.
NEU RAC
o 0 $
o 0 $
5600
5000
NEU RAC permits: 2
.--..-...............................................................-................................-...........-......................
$
10600
BLD94.0159 HODGE CONSTRUCTION 2434 LAKESIDE DR
12'UNIT APARTMENT BUILDING.
NEU RMF
BLD94.0160 HODGE CDHSTRUCTION 2446 LAKESIDE DR
12'UNIT APARTMENT BUILDING.
NEU RMF
BLD94.0122 DAHIEL AND JEANINE 2048 KEOKUK ST
YEAGER
FINISH BASEMENT APARTMENT IN NEU COMMERCIAL BUILDING.
NEU RHF
2 12 $
2 12 $
o 1 $
300000
300000
7200
NEU RMF permits: 3
...................................-..................................................................................................
607200
8LD94-0093 ELIZABETH LAURY 2533 BLUFFIIOOD CIR
NEU S.F.O. UITH TUD CAR GARAGE.
NEU RSF
BLD94.0113 SCHINTLER BROS. 3669 FOXANA OR
NEU S.F.O. UITH TUD CAR GARAGE.
NEU RSF
8LD94.D127 NORLIN BOYD 1945 IIOODBERRY CT
NEU S.F.D. UITH TUD CAR GARAGE.
NEU RSF
BL094'0105 C & H INVESTEMENTS 20 BRUNSUICK CT
NEU S.F.O. UITH TUD CAR GARAGE
NEU RSF
BLD94.0153 HILL & SAYLOR 1912 IIOODBERRY CT
CONSTRUCTION
NEU S.F.O. UITH TUO CAR GARAGE
NEU RSF
BLD94.0124 GLENN UEIMER 1906 FLANIGAN CT
CONSTRUCTION
NEU S.F.D. UITH TUD CAR GARAGE.
NEU RSF
BL094'0172 TERRY A KEELY 19 GALUAY CIR
NEU S.F.D. UITH TUD CAR GARAGE.
NEU RSF
8LD94.0151 LEE BROTHERS 11 HUNTERS PL
CONSTRUCTION
NEU S.F.D. UITH TUD CAR GARAGE.
NEU RSF
8LD94.0t73 JEFF MILLER 1942 WOODBERRY CT
NEU S.F;O. UITH TUD CAR GARAGE.
NEU RSF
25 $
2
1 $
2
1 $
2
1 $
2
1 $
2
1 $
2
1 $
1 $
1 $
1 $
,C' 0
-_:~--<
)..,;,..:'c,..,..
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240000
214099
1996n
166452
164432
161370
157967
156334
149693
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Page: 5
Date: 04/05/94
From: 03/01/94
To..: 03/31/94
CITY OF IOYA CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
Permit
Address
Applicant narne
No.
.
,-'....,..'--.,,-
'...'
,
Type Type Stories Units Valuation
IlI'!lr Use
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD93-0852 CONSIDINE, MARK AND 30 BRUNSWICK CT
Ll NDA
NEW S.F.D. WITH TWO CAR GARAGE.
BLD94.0108 BRUCE BENTLEY 31 CAMERON CT
NEW S.F.D. WITH TWO CAR GARAGE.
BLD94-00BO S & M PROPERTIES 263 WEST SIDE DR
NEW S.F.D. WITH TWO CAR GARAGE. ZERO'LOT'LINE DUPLEX.
BLD94-0081 S & H PROPERTIES 305 WEST SlOE DR
NEW S.F.D. WITH TWO CAR GARAGE. ZERO'LOT-LINE DUPLEX.
BLD94-0165 MARATHON 424 SCOTT PARK DR
CONSTRUCTION
NEW S.F.O. WITH TWO CAR GARAGE.
BLD94-0182 WILLIAM C FERRELL 2 GOLDFINCH CIR
NEW S.F.D. WITH TWO CAR GARAGE.
BLD94-00BB MICHAEL T. EVANS 1224 PHEASANT VALLEY ST
NEW S.F.D. WITH TWO CAR GARAGE.
SlD94-0157 PAT MOORE 1009 WEeBER ST
CONSTRUCTION
NEW S.F.D.'WITH TWO CAR GARAGE
,
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\
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BLD94-0104 FRANTZ CONSTRUCTION 55 BRUNSWICK CT
NEW S.F.D. WITH TWO CAR GARAGE.
BLD94-0129 HILL, THOMAS ANS SUE 167 BOWLING GREEN PL
NEW S.F.D. WITH TWO CAR GARAGE.
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BLD94-0138 BISHOP-WARTH, INC. 2641 IRVING AVE
NEW S.F.D. WITH TWO CAR GARAGE.
BLD94-0139 BISHOP-WARTH, INC. 2631 IRVING AVE
NEW S.F.D. WITH TWO CAR GARAGE.
BLD94-0178 FRANTZ CONSTRUCTION 2203 PALMER CIR
CO.
NEW S.F.D. WITH TWO CAR GARAGE.
i
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BLD94.0143 PAT MOORE 1059 WEEBER ST
CONSTRUCTION CO.
NEW S.F.D. WITH TWO CAR GARAGE.
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BLD94'0161 BISHOP'WARTH INC. 2608 IRVING AVE
New S.F.p. with two car garage.
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BLD94'00D7 MIDLAND HOMES, INC. 1555 LANGENBERG AVE
NEW 5.F.D. WITH TWO CAR GARAGE.
~tr--; '-~I ~
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-
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
NEW RSF
2
2
2
2
2
2
2
2
2
2
",,0
j,'~.,,',',"'."""'"
<',,'"
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1 $
1 $
1 $
1 $
1 $
1 $
1 $
1 $
1 $
1 $
142007
141923
140180
140180
136751
136300
125466
124978
124418
123057
1 $
117563
1 $
117563
1 $
114000
1 $
113650
1 $
110515
1 $
107376
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Page: 6
Date: 04/05/94
From: 03/01/94
To..: 03/31/94
CITY OF I~A CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
Permi t
No.
Applicant name
Address
Type Type Stories Units Valuation
IlI1Jr Use
,~.
,
"'.
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-,
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD94-0177 STEVE BRENNEMAN 718 CHESTNUT CT
S. F. D. YITN TYO STALL GARAGE
NEY RSF
BLD94-D174 FRANTZ CONSTRUCTION 2227 PALMER CIR
CO
SINGLE FAMILY DYELLING YITN Tye STALL GARAGE
NEY RSF
BLD94-0006 MIDLAND NOMES, INC. 1643 LANGENBERG AVE
NEY S.F.D. YITN TYO CAR GARAGE.
NEY RSF
BLD94-0118 BISNOP'YARTN, INC. 1052 JENSEN ST
NEY S.F.D. YITN Tye CAR GARAGE.
NEY RSF
BLD94-0119 BISHOP'YARTH, INC. 1044 JENSEN ST
NEY S.F.D. YITH Tye CAR GARAGE.
NEY RSF
BLD94-0120 BISHOP-YARTH, INC. 1110 JENSEN ST
NEY S.F.D. YITH Tye CAR GARAGE.
NEY RSF
BLD94.0082 S & M PROPERTIES 343 YEST SIDE DR
NEY S.F.D. YITN Tye CAR GARAGE. ZERO-LOT-LINE.
NEY RSF
BLD94-0083 S & M PROPERTIES 407 YEST SIDE DR
NEY S.F.D. YITN Tye CAR GARAGE. ZERO-LOT-LINE.
NEY RSF
BLD94-0008 MIDLAND HOliES, INC. 1563 LANGENBERG AVE
NEY S.F.D. YITN Tye CAR GARAGE.
NEY RSF
BLD94.0051 BISNOP'YARTH, INC. 2603 IRVING AVE
NEY S.F.D. YITH TYO CAR GARAGE.
NEY RSF
BLD94-0116 BISHOP-YARTH 2623 IRVING AVE
NEY S.F.D. YITN TWO CAR GARAGE.
NEY RSF
BLD94-0117 BISNOP'YARTH 2613 IRVING AVE
NEY S.F.D. YITH Tye CAR GARAGE.
NEY RSF
BLD94-0140 BISHOP'YARTN, INC. 1102 JENSEN ST
NEY S.F.D. YITH TWO CAR GARAGE.
HE~ RSF
BLD94-0141 BISNOP'YARTN, INC. 1060 JENSEN ST
NEY S.F.D. YITN Tye CAR GARAGE.
NEY RSF
BLD94.0142 BISNOP'YARTN, INC. 2649 IRVING AVE
NEY S.F.O. YITN TWO CAR GARAGE.
NEY RSF
BLD94-0125 JIM STETZEL 1058 BRIAR DR
NEY S.F.D. YITN Tye CAR GARAGE.
NEY RSF
BLD94.0G85 S & M PROPERTIES 239 YEST SIDE DR
NEY S.F.D. YITN Tye CAR GARAGE. ZERO-LOT-LINE.
NEY RSF
BLD94'0086 S & M PROPERTIES 251 WEST SIDE DR
NEY S.F.O. YITH TUG CAR GARAGE. ZERO' LOT-LINE.
NEY RSF
(~UO
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2
1 $
1 $
2
1 $
1 $
1 $
1 $
1 $
1 $
1 $
1$
1 $
1 $
1 $
1 $
1 $
1 $
1 $
1 $
,0
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103097
102658
101257
100966
100966
100966
96542
I)
96542
96531
94692
94692
94692
94692
94692
94692
92557
89100
89100
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"'""""~""-""'''----;~'--
Page: 7
Date: 04/05/94
From: 03/01/94
To.,: 03/31/94
CITY OF IOWA CITY
EXTRACTION OF BUILDING PERMIT DATA FOR
CENSUS BUREAU REPORT
Permit
No.
Address
Type Type Stories Units Valuation
IfI'Ilr Use
Appli cant name
========== ==================== ======================================== ==== ==== ======= ===== ============
BLD94.0091 FRANTZ CONSTRUCTION 1834 LAKESIDE OR
NEW S.F.D. WITH TWO CAR GARAGE,
NEW RSF
82172
1 $
.'
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NEW RSFpermits: 44
44 $ 5446557
-...................................................................................................................................
BLD94.0092 TOWN & CAMPUS 1100 ARTHUR ST
LIMITED PARTNERS
REPLACE WINDOWS AND DOORS FOR ENTIRE COMPLEX
78303
REP RMF
2
o $
BLD94.D181 DAVID FROSCHAUER 222 RONALDS ST
, FIRE DAMAGE TO WALLS OF BUILDING
REP RMF
o
o $
12000
REP RMF permits: 2
$
90303
....................................................................................................................................
BLD94-0180 ROBERT GIBSON 2 BRIGHTON GREEN
REPLACE ROOF ON S.F.D. DUE TO FIRE
25000
REP RSF
o
o $
BLD93-0378 HARTY CHRISTENSEN 1222 COLLEGE ST
REPLACE 30' OF BLOCK FOUNDATION WALL
o
o $
3100
REP RSF
BLD94.0109 MARC HARDING 718 GIBLIN DR
REPLACE ENTIRE ROOF INCLUDING SHEATHING
1400
REP RSF
o
o $
REP RSF permits: 3
$
29500
....................................................................................................................................
qao
''''j'';.lD',;
TOTALS 70 $ 7421907
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To: IOWA'CITV CLERK
From: JO HOGARTV
3-3B-94 B:26am p. 2 of 4
Jllhn~lln Counly
_ \ IOWA ~
BOARD OF SUPERVISORS
Stephen P. Lacina, Chairperson
Joe Bolkcom
Charles D. Duffy
Patricia A. Meade
Don Sehr
March 31. 1994
,-,
.. '
FORMAL MEETING
, '
'.J
.. 1
,)
, Agenda
..'
.-
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c'
1.
Call to order 9:00 a.m.
-. '..,
; )
2. i\clion re: claims
i
3. ~ction re: informal minutes of March 22nd recessed to March 24th and the
formal minutes of March 24th.
4. f\.clion re:
payroll authorizations
S. Business from the County Auditor.
a) Action re: permits
b) Action re: reports
c) Action re: resolution transferring from General Basic and Rural Services
Basic to Secondary Roads.
d) Other
6.' Business from the Assistant Zoning Adminislrator.
a) Final consideration of the following Zoning Ordinance:
1. An amendment to the Johnson County Zoning Ordinance, Chapter
8:1.20, Permitted Accessory Uses, by deleting the old Paragraph I,
Subparagraph 2(b) and replacing with a new Paragraph I,
Subparagraph 2(b). The keeping of animals including, but not
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P.O. BOX 1350 IOWA CITY, IOWA 52244.1350
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3-3B-94 0:26am p. 3 of 4
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Agenda 3-31-94 Page 2
limited to horses, callie, sheep, and goats on lols of two (2) acres or more
(for personal use and commercial use); 'provided that any stable be
properly mainlained and that the slable and pasture are so located as not
to be, reasonably objectionable to adjacent properly owners. In
addition, that no more than one hundred (100) adult, [fifty five (55)
pounds or more] animals of anyone or combination thereof may be kept
on such minimum lot, and that len (10) additional animals may be added
for each acre over two (2) acres and by adding a new Paragraph II,
Subparagraph 4 - The keeping of animals including but not limited to,
horses, callie, sheep, and goats on lots of two (2) acres or more (for
personal use and not commercial use); provided that any slable be
properly maintained and that the stable and pasture are so located as not
to be reasonably objectionable to adjacent property owners. In
addition, that no more than two (2) animals of anyone or combination
tliereof may be kept on such minimum lot, and that one (I) additional
animal may be added for each acre over lwo (2) acres.
b) Other
7. Business from the County Attorney.
a) Resolution waiving penalty, interest and costs totaling $229.99 on
Scavenger Tax Sale Cerlificate #90-S-77 (parcel #01289001 taxed to
Zenisek Brothers, an Iowa general partnership, and leg ally described on
allached resolulion)/discussionlaction.
b) Report re: otheritems.
8. Business from the Board of Supervisors.
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a) Action re: five year construction plan.
b) Action re: FY95 Iowa Departmenl of Transportation budget.
c) Action re: resolution for right-of-way policy.
d) Motion designating the Cluster Boards as lead agency to administer the
Flood Disaster Relief Program from Human Services.
e) Motion approving agreement for Flood Relief Emergency Social Services
Grant Agreemenl in the amount of $46,886.40 and authorize chairpmon to
sign.
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n Motion re: leHer of support for Youth Homes, lncs. Federal Home Loan
Bank Grant application in the amount of $77,000.00.
g) Motion to hold bolh informal and formal meelings for the week or April 3rd
on April 7th,
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h) Action re: spring cleanup.
i) Olher
Page 3
9. Adjourn to informal meeting.
a) Inquiries and reports from the public.
b) Reports and inquires from the members of the Board of Supervisors.
c) Report from Ihe County Allorney.
d) Other
10. Adjournment.
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From: JO HOGARTV 4-6-94 B: 13a~ p~'2 of 2 - , ,,- .
To: IOWA CITY CLERK
Juhnsun Cuunly
_ \ IOWA:?
BOARD OF SUPERVISORS
Stephen P. Lacina. Charrperson
Joe Balkcom
Charles D. Duffy
Palricia A. Meade
Don Sehr
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April 7. 1994
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1. Call to order 9:00 a.m.
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min:utes of March 31 st.
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a) Discussion re:
descriptions.
b) Other
establishing policies for changes of Zoning legal
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Grant application and letter of support/discussion.
5. Business from the Board of Supervisors.
a) Reports
b) Olher
6. Discussion from Ihe public.
7. Recess.
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913 SOlfnl DUBUQUE ST.
P.O. BOX 1350
IOWA CITY, IOWA 52244.1350
TEL: (319) 356,6000
FAX: (319) 3S6'6086~a \
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To: IOWA CITY CLERK
From: JO HOGARTY
4-5-94 B:15a~ p. 2 of 4
JuhnKun County
_ \ IOWA 1
BOARD OF SUPERVISORS
Stephen P. Lacina, Chairperson
Joe Bolkcom
Charles D. Duffy
Patricia A. Meade
Don Sehr
April 7. 1994
FORMAL MEETING
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4. Action re:
payroll authorizations
5. Business from the County Auditor.
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a) Aclion re: permils
b) Action re: reports
c) Other
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Use/Permil:
extension of the following Conditional
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1. Applicalion CU9304 of Metro Pavers, .Inc., Iowa City, signed by Craig
Albrecht, requesting a Conditional Use Permit to operate a temporary
concrete plant on certain properly described as being in the SE corner
of Section 2: Township 79 North; Range 7 West of the 5lh P.M, in
Johnson County, Iowa (This property is localed on the wesl side of
Deer Creek Road SE, approximately 1/2 mile south of its inlersection
with Iowa Highway 6 at the Klein Quarry in Clear Creek Twp.).
(Permits expires May 13, 1994)
b) Olh~r
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913 SOlfnl DUBUQUE ST.
P,O. BOX 1350 IOWA CITY, IOWA 52244-1350
TEL: (319) 356.6000 FAX: (319) 356.6086 ~ ~ \ '
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From: JO HOGARTY
4-6-94 0:15am p. 3 of 4
Agenda 4-7-94 Page 2
a) DiscussiooJaction re: the following Platling requests:
1. Application S9276 of Richard and Joan Ford requesting preliminary and
final plat approval ofT he Resubdivision of Lots I and A of Yellow Pine
Subdivision. a subdivision located in the NW 1/4 of the SE 1/4 of
Section 12; Township 81 North; Range 5 West of the 5th P.M. in Johnson
County. Iowa (This is a 2-10t, 9.97 acre residential subdivision located
in the southeast quadrant of the intersection of Yellow Pine A venue NE
and 130th Sleeet NE in Cedar Twp.).
2. Application S9308 of Neil Erusha requesting preliminary and final plat
approval of Erusha Subdivision. a subdivision located in the NE 1/4 of
the NE 1/4 of Section 24; Township 81 North; Range 6 West of the 5th
P.M. in Johnson County, Iowa (This is a I-lot. 21.42 acre. residential
subdivision with one agricullurallotlocated approximately 4/10 of a
mile east of the intersection ofIowa Highway #1 NE and Sutliff Road
NE on the north side of Sutliff Road NE in Big Grqve Twp.).
b) Other
8. Business from the County Atlomey.
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a) Report re:
other items.
9. Business from the Board of Supervisors.
.,- a) Discussion/action re: Proclamation for National Infant Immunization Week
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( for Apri123-29. 1994.
~..i;~... b) Discussion/action re: Proclamation for National Volunteer Week for April
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c) Action re: Medicaid Home and Community Based Payment Agreement
~ (HCBS waivers) for client #16351491.
I d) Letler of support for Chatham Oaks. Inc, regarding HUD Grant application
and authorize chairperson to sigoJaction.
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e) Other
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a) Inquiries and reports from the public.
b) Reports and inquires from the members of the Board of Supervisors.
c) Report from the County Attorney.
d) Other
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To: IOWA CITY CLERK
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Agenda 4-7-94
11. Adjournment.
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City of Iowa City
MEMORANDUM
April 7, 1994
City Council and City Manager
Donald J. Yucuis, Finance Directo~ Q \A-
1994 General Obligation Bonds - OfficialJstatement
Attached you will find the official statement for the $7,370,000 general obligation bond issue
of the City of Iowa City.' The bid opening is on Tuesday', April 12, 1994. This document is
used to obtain a rating on the bonds from Moody's rating services and also is sent out to
potential bidders on the bonds. Please call me at 356-5052 if you have any questions.
Attachment
b~gobonds
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In the opinion of Bond Cor/nsel. under existing low. interest to be paid to the holders of the Bonds is excludedfrom gross income
for federal income tax purposes except for the Corporate environmental, branch profits and alternate minimum tax. as more
described under "Tax Exemption", herein,
Rating: Applied For (Moody's)
(NEW ISSUE)
$7,370,000
General Obligation Bonds
City oflowa City, Iowa
Bonds Dated: May I, 1994
Minimum Bid: $7,311,040
Principal Due: June I, 1995-2004
Good Faith Deposit: $73,700
The Bonds are issued pursuant to Chapter 384 of the Code of Iowa, for the purpose of fmancing the cost of certain
public improvements, The Bonds are general obligations of the City. All taxable property in the territory of the
City is subject to ad valorem taxation without limitation as to rate or amount to pay the Bonds.
Bonds maturing June I, 2002 and thereafter will be subject to prior redemption at the option of the City on June I,
200 I and on any interest payment date thereafter at a price of par and accrued interest.
The Bonds will be issued as fully registered Bonds without coupons and, when issued, will be registered in the name
of Cede & Co" as nominee of the Depository Trust Company, New York, New York ("DTC"). DTC will act as
securities depository of the Bonds. Individual purchases may be made in book entry form only, in the principal
amount of $5,000 and integral multiples thereof. Purchasers will not receive certificates representing their interest
in the Bonds purchased. Principal and interest, payable semiannually on each June 1 and December I, beginning
December I, 1994, will be paid to DTC, which will in turn remit such principal and interest to its participants for
subsequent dispersal to the beneficial owners of the Bonds as described herein.
The Bonds will mature on June 1 in the years and amounts as follows:
Interest Interest
Ym Amount ~ ~ Ym A.owmt ~ YWli
1995 $745,000 % % 2000 $725,000 % %
1996 750,000 % % 2001 725,000 % %
1997 750,000 % % 2002 725,000 % %
1998 750,000 % % 2003 725,000 % %
1999 750,000 % % 2004 725,000 % %
LEGAL OPINION: Ahlers, Cooney, Dorweiler, Haynie, Smith & Allbee, P.C.,
Des Moines, Iowa.
BANK QUALIFIED: The Bonds are "Qualified Tax-Exempt Obligations."
BIDS RECEIVED: Tuesday, April 12, 1994, Noon, C.T.
~ City Manager's Conference Room
Civic Center
" 410 E. Washington Street
Ii Iowa City, Iowa 52240
BIDS CONSIDERED: Tuesday, April 12, 1994,7:30 P.M., C.T,
The date of this Official Statement is April I , 1994.
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. Interest ratcs. reolfcrlng ylclds or prlccs and ratings will bc sct rorth in thc Finnl Omclal Statcmcnt dcscribed hcreln,
(THIS COVER PAGE CONTAINS CERTAIN INFORMATION FOR QUICK REFERENCE ONLY. IT IS NOT A SUMMARY OF THIS ISSUE,
INVESTORS MUST READ TflE ENTIRE OFFICIAL STATEMENT TO OBTAIN INFORMATION ESSENTIAL TO TflE MAKlNG OF AN
INFORMED INVESTMENT DECISION,)
~ EVENSEN DODGE INC
==FINANCIAL CONSULTANTS
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No dealer. broker, salesman or other person has been authorized by the City, the Financial Advisor or the Underwriters to give
any infonnation or to make any representations other than those contained in this Official Statement or the Final Official
Statement and, if given or made, such infonnation and representations must not be relied upon as having been authorized by the
City, the Financial Advisor or the Underwriters, This Official Statement or the Final Official Statement does not constitute an
otTer to sell or solicitation of an otTer to buy, nor shall there be any sale of the Bonds by any person in any jurisdiction in which
it is unlawful for such person to make such otTer, solicitation or sale. The infonnation set forth herein has been obtained from
the City and other sources which are believed to be reliable, but it is not to be construed as a representation by the Financial
Advisor or Underwriters, The infonnation and expressions of opinion herein are subject to ehange without notice, and neither
the delivery of this Official Statement or the Final Official Statement nor any sale made thereafter shall, under any
circumstances. create any implication that there has been no change in the atTairs of the City or in any other infonnation
contained herein, since the date hereof,
IN CONNECTION wrm TIlE OFFERING OF TIlE BONDS, TIlE UNDERWRITERS MAY OVER-ALLOT OR EFFECT TRANSACTIONS WHICH
STABILIZE OR MAINTAIN THE MARKET PRICE OF THE BONDS AT A LEVEL ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN
MARKET. SUCH STABILIZING, W COMMENCED, MAY BE DISCONTINUED AT ANY TIME,
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Introduction to the Official Statement ""..........,..,.........,,,.. "..""..............,...... ,.. ,.... ""'"'''''''''''''''' , ,..............."....,.., I
Description of the Bonds.. ......", ....... ..".....""......, ....,.., "...".."", ...., ".. ........... "..,.... ..,...., "'" ,......",.. ,........, ...."...., ".. 3
Authorization .......... .......................""........ "".. "".... ".... ...".. ..... "".. "............ .......... ".. .............. ............ ...............3
Purpose............................................".....".........."....."...............""......"................................."................"..........3
Optional Redemption.. ......, " ........ """.. ,...., ",.. ...... ....",.." "'.., "..,.... ,....",.., ....,.... ........., ".............",.. .................... 3
Security ......, ................ ,..................",.....,.....",......,.. '......' ....., "" ....' ,.......... ...., ..... ,,,...., ...."......."....", ,.." "............ 3
Book-Entry Only System.. "....." ....,...."...., ,.." ".., ...... ......"., .."" .......... ,................... ........, """""""""" ........, ".......... 3
The Issuer ......., ...., ....... ...., ......"...., ...., ".., ..............."" ..."..." "''' ...... ".., "..", "...... ......"....,.... ,.. ......, ......, ................,...5
General Infonnation.... .............' ".."".............. ......, ."",..,.. ".. .......,.., "....,..,....,.." ",....".... ,......"...,.. ........ ..,,,......... 5
Government and Public Services ,..".................."" ........." ".. .....,....,....,..... ........, ,...................,.." "........, "".......... 5
Regional Significance ........"..........""....,.. ........."" ......... ....., .......... ,......,..,..................... ........"", ,............"......,... 5
Employee Relations and Pension Plans ,......",......,...........".......,,,.................,..,,..,,,..,....,,......,,,....,..........,..,........5
Organization........ ...................... "...."..,,,,,....... ...... ............ "" .................." ............"........ ........".................... ........ 6
Economic and Demographic Infonnation ,................,.........""..."......,.......,.............."""......,........."........,...."....,,,..6
Population .......... ,...., .......................".., '........, ,......".."...." ".. ,.., ...." ...., ...., ........, """""'" ,........,.., ,........,.., ".......... 6
Business and Industry ........"...., "....,,,,,, ".. ...", ......" ,........ ....,.... ........... "..,.... ...... ",.... "'" ..,......"" ,........, ...."......... 6
Retail Sales and Buying Income """"""",,,,,,,,,,,,,,,,,,,,,,,,,"""'"''''''''''''''''''''''''''''''''''''''''''....",..........................7
Medical Services, ..",.... ,................, """ ..", ,.."...."" ....,...." "....,.. ..",...., "......, ...., ....,..,.... ........,.... .............,..."....... 8
Education., :........, ....,....,.......,,,.. ,......"" ,........,...."..' ""..... .."..... ,..",.... ,....,.... ........"......................,....... ..."".." ".., 8
Building Penn its and Bank Deposits ..,..",..."........,..".....,,,.....,.........,,,,,,....,,....,,..,,.......................................,....,8
Financial Summary .....,...., .......... ".......,,,,, ..",.., ".................. ..,........."...., ........., ....,.....", ............,.... ................,........,9
Indebtedness ..... ...........,............"...., ....".. ,.."...... ..........""......",...., "..,..,.. "......, ..........., ...., ...........".., ....... .......".., ". 10
General Obligation Long- Tenn Debt.................."...."............"....................,....,.."....................,"......,............... 10
Revenue Debt................................................................... ........ ............................................................. ............... 11
Future Financing ....................... ........... ............................ .................................................................................... 12
Debt Limitation .................... ................................... .............................................. ....................... .....................'... 12
Overlapping Debt... ..... ........................................... ..."....................................... ........ .......................................... 12
Financial Information ...... ......... ..........."................................11............................... ............. ..................................... 13
Financial Reports ................................................................................................................................................. 13
Results of Operation ............................................................................................................................................ 14
Cash and Invesb11ents .......................... .............................11.. ..................... ................. ..... ............... ..................... 14
Property Valuations and Taxes ......................................11............................ ............................................................. 14
Property Valuations and Tax Collection Procedures "................"".................,..........."........"................,...........15
Property Tax Levies and Collections..,,,......,,,..........,,...,....,..,....,,........,,.................,,..,...."",,,........................,,,.15
Taxes Per $1,000 of Taxable Value"....,......................"..."........"...........................................................""....,,,.16
Principal Taxpayers ................................... ...... ............. .................................... ................................................... 16
Rating ...................................................................................................................,.............., ..,., ,. "........, ,.,.,.,..., ... 16
Tax Exemption.. ..... ...................... .."................ ......................... ...".." .........., ........" ."...., ."......", .""......".."........ 16
Litigation "...... .....", ...." ......", ....""."...."."".....".....".." .........", ........., ...... ,.., "..."............ ""........", "......."..."..,,, 17
Closing Documents ..." "...........".". "....""... "...." .....".........".." ...... ,...."""......." """" "........."..."""" "..",,,,, ....., 18
Certification ....,...... ,.....,.............,..,.".....,.,.., ,.,..,.......,.,......." ......,.,..,....,.,...,.., .,........,... ,...,.... ,.,......."., ,...,.,...., ,..,. 18
Legal Matters "......,............,......,.......,.....,........, ,.,....,.,.........,..., .,.,... ,...,.....,...., ,..".,.,....,....." ...,....,...........,....., ,... 18
Miscellaneous ,......,. ,.., ,......,.' ....,..,.".....,.,.....,...,.,... ".,.......,.......,.,.., ,......,.., ,....,...,.,.,........,.....,.,.. ,.,......, ,..".,....,... 18
Appendix A . Financial Statements
Appendix B - Fonn ofLegal Opinion
Appendix C - Tenns of Offering
Worksheet
Bid Fonns
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The followillg illformatiall is furnished solely to provide limited introduclory information regarding the City's $7,370.000
General Obligation Bonds (the "Bonds'~ alld does IIOt purport to be comprehensive. All such information is qualified ill ils
entirety by reference 10 the more detailed descriptions appearing in Ihis Official Slalement, including the appendices hereto.
Issuer:
City oflowa City, Iowa
$7,370,000
$5,000 or integral multiples thereof.
May 1,1994.
Interest is payable June 1 and December 1, commencing
December 1 , 1994.
The Bonds mature June I ofthe years 1995 through 2004.
The Bonds maturing June 1, 2002 and thereafter are redeemable
prior to their stated date of maturity, at the option of the City on
June 1,2001 or on any interestpayment date thereafter, in whole
or in part, in multiples of $5,000 at par.
The Bonds will be issued in fully registered fonn only and
initially will be in book-entry fonn only. The Depository Trust
Company, New York, New York will act' as securities
depository. Under certain conditions specified in the Resolution
the City may at its option issue certificated Bonds in registered
fonn. '
While in book-entry form, payment will be made by the City
Controller as Paying Agent to The Depository Trust Company
for distribution to the Beneficial Owners as described herein.
The Bonds are general obligations of the City, and all taxable
property in the territory of the City is subject to ad valorem
taxation without limitation as to rate or amount to pay the
Bonds.
The Bonds are issued by the City under authority granted by
Chapter 384 of the Code oflowa. '
The proceeds of the Bonds will be used to pay the cost of certain
public improvements in the City.
Bids must be for all or none and at not less than 99.2% of par
value. Bids mnst be accompanied by a bid deposit in the
amount of $73,700. The award will be made at lowest net
interest cost (NIC).
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Principal Amount:
Denominations:
Date oflssue:
Interest Payment:
Maturity:
Optional Redemption:
Form:
Paying Agent:
Security:
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Purpose:
Bidding Requirements:
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, The interest on the Bonds is excluded from gross income for
federal income tax purposes, and interest on the Bonds is not an
item of tax preference for pUl1loses of the federal alternative
minimum tax imposed on, individuals and ,corPorations;
however, with respect to cOl1lorations (as defined for federal
income tax purposes), such interest is included in adjusted
current earnings for the purpose of determining the alternative
minimum tax imposed on such corporations. See "Tax
Exemption"herein. Interest on the Bonds is not exempt from
State ofIowa income tax.
The legal opinion of Ahlers, Cooney, Dorweiler, Haynie, Smith
& Allbee, P.C., Des Moines, Iowa with respect to the validity of
the Bonds will be made available to the purchaser at closing.
Tax Exemption:
Legal Opinion:
The Official Statement is in aform deemedfinal as of its date for purposes of Securities and Exchange Commission
Rule 15c2-12(b)(l) (the /lRule'~, ,but is subject to minor revision or amendment in accordance with the Rule, Not
later than seven business days following the award of the Bonds, the City shall provide copies of the Final Official
Statement, as that term is used in the Rule, to the purchaser of the Bonds, The Final Official Statement will be the
Official Statement dated Aprill. 1994, and an addendum which includes the maturity dates and amounts, interest
rates and reoffering yields ,or prices, credit ratings, and any other iliformation required by law. Any such
addendum shall. on or after the date thereof, be fully incorporated in the Final Official Statement by reference,
The purchaser will be supplied with Final Official Statements in a quantity sufficient to meet its request. Up to 150
copies of the Final Official Statement will be furnished without cost,
Questions regarding the Bonds or the Official Statement can be directed to and additional copies of the Official
Statement, the City's audited fmancial reports and the Resolution(s) may be obtained from Evensen Dodge, Inc., 601
Second Avenue South, Suite 5100, Minneapolis, Minnesota 55402, (612/338-3535), the City's fmancial advisor, or
the City's Finance Director, 410 East Washington Street, Iowa City, Iowa 52240 (319/356-5052).
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Authorizatioll
The Bonds are issued pursuant to Ihe authority of Chapler 384 of the Iowa Code.
Purpose
The Bonds are issued to provide funds to pay costs of the construction, reconstruction and repairing of street
improvements; the construction, reconstruction, extension, improvement and equipping of stonn and sanitary
sewers, including sewage treatment plant improvements and construction of stonn water detention facilities; the
acquisition. construction, reconstruction, improvement, repair and equipping of waterworks and extensions, and real
and personal property, useful for providing potable water to city residents, including water treatment plant
acquisition and design; and the rehabilitation and improvement of existing city parks.
Optional Redemption
Bonds maturing after June 1, 200 I, may be called for redemption by the City and paid before maturity on that date
or any date thereafter, in whole or in part, in inverse order of maturity and within an annual maturity by lot by
giving thirty days' notice of redemption by registered mail, to the registered owner of the Bond. The tenns of
redemption shall be par, plus accrued interest to date of call,
Security
The Bonds are general obligations of the City, and all taxable property in the territory of the City is subject to ad
valorem taxation without limitation as to rate or amount to pay the Bonds,
Book-Entry Only System
I. The Depository Trust Company ("DTC"), New York, NY will act as securities depository for the Bonds
(the "Securities"). The Securities will be issued as fully-registered securities regIstered in the name of
Cede & Co. (DTC's partnership nominee), One fully-registered Security certificate will be issued for each
annual maturity of the Securities, each in the aggregate principal amount of such annual maturity, and will
be deposited with DTC,
DTC is a limited-purpose trust company organized under the New York Banking Law, a "banking
organization" within the meaning of the New York Banking Law, a member of the Federal Reserve
System, a "clearing corporation" within the meaning of the New York Unifonn Commercial Code, and a
"clearing agency" registered pursuant to the provisions of Section 17 A of the Securities Exchange Act of
1934, DTC holds securities that its participants ("Participants") deposit with DTC. DTC also facilitates the
settlement among Participants of securities transactions, such as transfers and pledges, in deposited
securities through electronic computerized book-entry changes in Participants' accounts, thereby
eliminating the need for physical movement of securities certificates. Direct Participants include securities
brokers and dealers, banks, trust companies. clearing corporations, and certain other organizations. DTC is
owned by a number of its Direct Participants and by the New York Stock Exchange, Inc., the American
Stock Exchange, Inc,. and the National Association of Securities Dealers, Inc. Access to the DTC system
is also available to others such as securities brokers and dealers, banks, and trust companies that clear
through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect
Participants"). The Rules applicable to DTC and its Participants are on file with the Securities and
Exchange Commission.
2,
3.
Purchases of Securities under the DTC system must be made by or through Direct Participants, which will
receive a credit for the Securities on DTC's records, The ownership interest of each actual purchaser of
each Security ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants'
records, Beneficial Owners will not receive wrillen confinnation from DTC of their purchase, but
Beneficial Owners are expected to receive wrillen confinnations providing details of the transaction, as
well as periodic statements of their holdings, from the Direct or Indirect Participant through which the
Beneficial Owner entered into the transaction. Transfers of ownership interests in the Securities are to be
accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners.
Beneficial Owners will nol receive certificates representing their ownership interests in Securities, except
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in the event that use of the book;entry system for the Securities is discontinued,
4. To facilitate subsequent transfers, all Securities deposited by Participants with DTC are registered in the
name of DTC's partnership nominee, Cede & Co, The deposit of Securities with DTC and their registration
in the name of Cede & Co, effect no change in beneficial ownership. DTC has no knowledge of the actual
Beneficial Owners of the Securities; DIC's records reflect only identify of the Direct Participants to whose
accounts sllch Securities are credited, which mayor may not be the Beneficial Owners. The Participants
will remai!1 responsible for keeping account of their holdings on behalf of their customers. ,
5. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to
Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be
governed by arrangements among them, subject to any statutory or regulatory requirements as may be in
effect from time to time,
6. Redemption notices shall be sent to Cede & Co, If less than all of the Securities within an issue are being
redeemed DTC's practice is to detennine by lot the amount of the interest of each Direct Participant in such
issue to be redeemed.
7. Neither DTC or Cede & Co. will consent or vote with respect to Securities, Under its usual procedures.
DTC mails an Omnibus Proxy to the Issuer as soon as possible after the record date, The Omnibus Proxy
assigns Cede & Coo's consenting or voting rights to those Direct Participants to whose accounts the
Securities are credited on the record date (identified in a listing attached to the Omnibus Proxy).
Principal and interest payments on the Securities will be made to DTC, DTC's practice is to credit Direct
Participant's accounts on the payable date in accordance with their respective holdings shown on DTC's
records unless DTC has reason to believe that it will not receive payment on the payable date, Payments
by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as
is the case with securities held for the accounts of customers in bearer fonn or registered in "street name,"
and will be the responsibility of such Participant and not of DTC, the Agent, or the Issuer, subject to any
statutory or regulatory requirements as may be in effect from time to time. Payment of principal and
interest to DTC is the responsibility of the Issuer or the Agent, disbursements of such payments to Direct
Participants shall be the responsibility of DTC, and disbursement of such payments to the Beneficial
Owners shall be the responsibility of Direct and Indirect Participants, ' '
8.
9. DTC may discontinue providing its services as Securities depository with respect to the Securities at any
time by giving reasonable notice to the Issuer or the Agent. ,Under such circumstances, in the event that a
successor securities depository is not obtained, Security certificates are required to be printed and
delivered,
The Issuer may decide to discontinue use of the system of book-entry transfers through DTC (or a
successor securities depository), In that event, Security certificates will be printed and delivered.
10.
II.
The infonnation in this section concerning DTC and DTC's book-entry system has been obtained from
sources that the Issuer believes to be reliable, but the Issuer takes no responsibility for the accuracy thereof.
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TIIElSS!lER
Ge1leralIllformatio1l
Iowa City, Iowa was founded in 1839 on the banks of lhe Iowa River and is located in southeastern Iowa
approximately 115 miles east of Des Moines, 20 miles south of Cedar Rapids and 55 miles west of Davenport. The
City is the seat of)ohnson County and the home of the State University of Iowa which is the oldest and largest
educational institution in Iowa, It is the sixth largest City in the State.
Govef1lme1lt alld PI/blic Services
The City is governed by a seven member Council; each member serves a four year tenn. Elections are held every
two years allowing for continuation in office of at least three members at each biannual election. The Council
members are elected at large, but three members are nominated from specific districts, and the other four are
nominated at large. The Mayor is elected by the Council from its own members. Since J 951 the Council has
unified its administrative functions through its City Manager who supervises 467 full-time and 75 pennanent part-
time municipal and 482 temporary employees including a police force of 58 sworn personnel and a fire department
of 5 J fire fighters, The City owns and operates its water supply and distribution system and sewage collection and
treatment system with secondary treatment also provided. Virtually the entire City has separate stonn and sanitary
sewers. A municipal off-street and on-street parking system in the downtown area is operated by the City. Since
J 971 the City has operated a transit system,
Regio1lal Sig1lifica1lce
Easy access to Iowa City is provided by a diverse transportation network. The Cedar Rapids airport, located about
20 miles from downtown Iowa City, is served by a number of national and regional air carriers. ' Rail service is
provided by the mainline of the Chicago, Rock Island, and Pacific Railroad and by a shortline connecting Iowa City
and Cedar Rapids, This connects with mainlines of the Milwaukee Road, the Illinois Central Gulf, and the Chicago
and North Western. Inter-city truck and bus lines operate to and through Iowa City, which lies immediately south
of Interstate Route 80, the main east.west interstate highway through Iowa, Chicago is less than four hours away
via the Interstate Highway System,
The residents of Iowa City enjoy lhe benefits of having a major university located in their City. The State
University of Iowa sponsors many cultural events which, in addition to the University's athletic programs, furnish
Iowa City residents with year round activities and entertainment. The University was founded in 1847 and its
current enrollment is slightly over 25,000. It also provides employment for more than 21,000 people in the area.
Employee Relatiolls a1ld Pellsioll Plalls
A number of the City's employees are represented by collective bargaining units. Police Department employees are
represented by the Police Labor Relations Organization of Iowa City whose agreement with the City extends
through June 30, 1994, Fire fighters are represented by the Iowa City Association of Professional Fire Fighters, a
unit of the International Association of Fire Fighters. Their contract expires June 30, 1994. Most other full-time
City employees are members of AFSCME whose contract extends through June 30, 1994.
The City contributes to the Iowa Public Employee Retirement System (IPERS) which is administered by the State of
Iowa. On January I, J 992, the State of Iowa set up a new centralized pension and retirement system for police and
firemen, the Municipal Fire and Police Retirement System of Iowa (MFPRSI), The City transferred assets to
MFPRSI on January I, 1992, based on the total liability as calculated by a third party actuary. The City's
obligations under its own systems were also transfered to the statewide system. The local board ceased to exist on
January I, 1992. All of the systems are funded by both employer and employee contributions, and all pennanent
employees must participate in one of the systems. ' ' ,
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Organization
MA YOR/CITY COUNCIL
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Susan M, Horowitz, Mayor
Larry Baker
Ernie Lehman
Bruce Pigott
Karen Kubby
Naomi Novick
Jim Throgmorton
January, 1996
January, 1998
January, 1998
January, 1996
January, 1996
January, 1998
January, 1996
ADMINISTRATION
Stephen J, Atkins
Dale E. Helling
Donald J. Yucuis
Marian K. Karr
Linda Newman Gentry
City Manager
Assistant City Manager
Finance Director
City Clerk
City Attorney
ECONOMIC AND DEMOGRAPHIC INFORMATION
Population
Table 1 shows the population of the City as recorded in the past four censuses.
TABLE I
Population Statistics
City of
Iowa City
1990
1980
1970
1960
59,738
50,508
46,850
33,433
Business and Industry
Iowa City's economy is built upon the strength of education, medical services and diversified manufacturing, The
largest employer is the University of Iowa with over 21,000 employees. The University of Iowa Hospitals and
Clinics is the largest University-owned teaching medical center in the United States. Together these resources
provide a very stable employment base.
In addition, the City has a significant number of private employers which have a history of providing stable and
increasing employment in the community. Iowa City's major private employers are (major product or service in
brackets): United Technologies Automotive (automotive products), American College Testing (educational
programs and testing services), Procter & Gamble (toilet goods), and National Computer Systems (test scoring and
computer services),
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The major employers in the Iowa City area are presented in Table 2.
TABLE 2
Principal Employers (I)
Employer
University of Iowa (2)
Yeteran's Administration Hospital
Iowa City Community Schools
City of Iowa City
Mercy Hospital
United Technologies Automotive
American College Testing
Procter and Gamble
National Computer Systems
Hy-Yee
Business/Service
Employees
Educational and Health Services
Health Services
Educational Services
Government
Health Services
Automotive Products
Education Programs and Services
Toiletries .'
Test Scoring and Computer Services
Food Stores
21,123
1,335
1,334
1,147
1,084
932
735
686
597
513
(I) Includes part-time and temporary employees.
(2) Includes University Hospital employees,
Table 3 lists the annual average unemployment rates for Iowa City as compared to the State of Iowa and the United
States for the years 1989-1993.
TABLE 3
Unemployment Statistics
Iowa City MSA
Labor Force
Rate
State of
-
United States
1993
1992
1991
1990
1989
65,800
63,900
62,960
61,920
62,200
1.7%
2.0%
1.8%
1.6%
1.5%
3.9%
4.6%
4.6%
4.2%
4.3%
6.8%
7.3%
6.7%
5.5%
5.3%
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Retail Sales And Buying Income
Table 4 below lists median household EBl's and per capita retail sales for Johnson County and for the State of Iowa
for the years 1988 through 1992 as reported in the Sales and Marketing Management's Survey ofBuyin2 Power.
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,
I
TABLE 4
Retail SaleslBuylnK Income
Effective Buyin2 Income
Johnson State of
~ Iowa
Per Capita Retail Sales
Johnson Slate of
~ JnmL
1992
1991
1990
1989
1988
$33,866
32,628
25,860
22,415
21,192
$31,132
29,690
24,699
21,823
20,618
$8,376
7,397
7,041
7,454
5,425
$7,833
7,023
6,793
6,229
5,973
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Medical Services
I
Three hospitals serve the community. University Hospital, Mercy Hospital and the VA Hospital provide
emergency, intensive care, and coronary care treatment as well as a number of other special care programs. The
University Hospital is the largest University-owned teaching medical center in the United States. The three
hospitals also provide employment for more than 6,000 residents of the community.
Education
The Iowa City School District operates fifteen elementary schools, two junior high schools, two high schools and
one alternative school.
TABLE 5
Enrollment Statistics
1992/93
1991/92
[990/91
1989/90
1988/89
9,830
9,658
9,380
9,103
8,971
Also located in Iowa City are a Catholic elementary and high school.
-'.
Building Permits and Bank Deposits
Construction activity in the City as shown by its building permit records and total bank deposits in City banks are
summarized in Table 6.
"
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TABLE 6
Building Permits and Bank Deposits
New Construction 11\
Remodelin~ 11\
.......-~,
(,
\.'\'
\'1,
fur fmnill Value'
1988/89 165 $ 23,242,825
1989/90 167 26,965,388
1990/91 234 27,166,679
1991/92 ' 256 31,069,885
1992/93 299 39,591,813
fmnill
Value
Bunk
Deposits 12\
I
276
302
301
374
360
$ 5,942,952
8,184,805
12,709,844
14,956,588
9,291,848
$444,664,000
778,061,000 ' '
698,578,285
748,517,577
786,881,741
I I
I,
* Permit values are based on estimated construction costs,
Source: (I) City of Iowa City Building Inspection Depl1l1ment.
(2) Local Bank Offices,
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General Obligation Long-Term Debt
Tables 7 and 8 summarize the City's general obligation long-tenn debt as of April I , 1994 and include the Bonds..
Issue
~
1982
1986
1988
1989
1990
1991
1992
1992
1994
Total
(I)
(2)
(3)
(4)
(5)
(6)
(7)
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TABLE 7
General Obli2ation Debt by Issue
Original Interest Final Principal
Amount ~ Maturity Outstandin2
$2,700,000 8,6%-8.8% 6/94 $ 300,000
6,350,000 6,2%-6.4% 6/95 900,000 (I)
1,260,000 6,1%-6.4% 6/98 660,000 (2)
2,960,000 5,8%-6.1% 6/00 2, I 00,000 (3)
2,300,000 5,6%-6.2% 6/01 1,800,000 (4)
2,340,000 5.3%-5,6% 6/02 2, I 00,000 (5)
4,870,000 3.85%-5,50% 6/02 4,790,000 (6)
3,450,000 4.75%-5,20% 6/07 3,280,000 (7)
7,370,000 This Issue 6/04 7.370.000
$23.300.000
16,18% abated by water revenue.
23.8% abated by water revenue.
41 % abated by sewer revenues,
14,95% abated by water revenues and 38.44% abated by sewer revenue,
9.40% abated by sewer revenues.
8.68% abated by special assessment revenue, 10.73% abated by water revenue, and 2,94% abated by airport revenue,
100% abated by parking revenues,
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TABLE 8
General Obligation Debt
Annual Maturity Schedule
Outstandin2
This Issue
Fiscal Year
Endine 6/30 Principal Inlmsl Principal Inlmsl (I) Total
1994 2,405,000 429,530 2.834,530
1995 2,070,000 722,680 745,000 355,561 3,893,241
1996 2.085,000 611,275 750,000 303,625 3,749,900
1997 1,595.000 506.088 750,000 274,375 3,125,462
1998 1,480,000 420,665 750,000 243,625 2,894,290
1999 1,370.000 339,787 750,000 211,375 2,671,162
2000 1,400,000 265,108 725,000 177,625 2,567,732
2001 1,130,000 187,347 725,000 143,550 2,185,898
2002 960,000 125,488 725,000 108,750 1,919,238
2003 260,000 73.687 725,000 73,225 1,131,912
2004 270,000 60,688 725.000 36,975 1,092,663
2005 285,000 46,917 331,918
2006 300.000 32,240 332,240
2007 320.000 16.640 - - 336.640
Total $15.930.000 $3.838.140 $7.370.000 $1.928.686 $29.066.826
(I) Assumed average interest rate of 4, 72%,
Revenue Debt
The revenue bond issues listed below in Table 9 are payable from certain revenues of the City and are not general
obligations of the City.
TABLE 9
Revenue Debt by Issue (1\
Sewer Revenue
Parking Revenue
Total
Principal
Outstanding
As of3/1/94
$38,915,000
3.930.000
$42.845.000
(I) Excludes $100,000 of Sewer Revenue Bonds which have been defeased by an irrevocable self.administered trust.
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Future Financing
The City does not anticipate that it will incur additional indebtedness in 1994.
Debt Limitation
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The Constitution of the State ofIowa, Article XI, Section 3, provides as follows:
"Indebtedness of political or municipal corporations, No county, or other political or municipal corporation
shall be allowed to become indebted in any manner, or for any purpose, to an amount, in the aggregate,
exceeding five percentum on the value of taxable property within such county or corporation-to be ascertained
by the last State and County tax lists, previous to the incurring of such indebtedness,"
TABLE 10
Debt Limit Computation
Legal Debt Limit of 5% of 1993
Actual Value (1)
$ 89,260,365
Debt Chargeable Against Limit
(Includes the Bonds)
Legal Debt Limit Available
23.300.000
$ 65,960.365
[n addition to the legal requirement described in Table 10, City policy limits the debt service levy to 25% of the
total tax levy (General Fund, Debt Service Fund, and Pension and Retirement Fund.)
(I) The 1993 valuation will not be finally certified by the County Auditor until July I, 1994.
Overlapping Debt
,"
CD
There are two taxing jurisdictions which overlap the City and which have general obligation debt outstanding.
Table 11 sets forth the general obligation debt for these jurisdictions and the amount of their debt allocable to the
City as of April I, 1994.
Jurisdiction
General
Obligation
Ikb1
$8,840,000
TABLE 11
Overlappin2 Debt
% ofDebt
Allocable
to the City
[5.1%
Kirkwood Community
College (1)
Clear Creek
Community School
District
Iowa City
Community School
District
440,000
0.2%
$7,900,000
68.5%
Debt
Allocable
to the City
$1,331,085
880
5.409.746
$6.741.711
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(1) Excludes $24,350,000 of new jobs tmining certificates payable primarily from revenues of new jobs training
programs.
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1993 1992 1991
$12.023 $ to, 785 $10.859
473 452 415
2.557 2,682 1,215
770 915 2,427
334 358 443 r
1.841 1.992 1.243
s..L1.m ill.lli lli.@2
$ 7,597 $ 7,338 $ 6,450
5,041 4,670 3.297
2,474 2,528 3,460
4,068 3,919 3,466
684 625 806
---1!l ---4 32.700
ll2.2il llim IDJ.42
ro.llil $ 11.900\ Sill1ID
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Fillallcial Reports
The City's financial reports are audited by an independent accountant. The City maintains its books using the cash
basis of accounting, Its audited financial statements are issued in confonnity with generally accepted accounting
principles, Copies' of the City's audited financial statements for the fiscal years ended June 30,1991 through June
30, 1993 are available from Evensen Dodge, Inc., the City's Financial Consultant, upon request. See Appendix A
for selected schedules and the Notes to Financial Statements for the financial statements for liscal year 1993.
Results of Operatiolls
Statements of revenues and expenditures of the General Fund of the City have been compiled from the City's
financial reports. They have been organized in such a manner as to facilitate year to year comparisons, Table 12
sets forth statements of revenue and expenditures for the General Fund for liscal years 1991 through 1993. Table
13 summarized the City's 1994 General Fund budget as adopted by the City Council.
TABLE 12
Statements of Revenues and Expenditures for the General Fund (OOO'ij
(Years Ended June 30)
REVENUE
Property Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Use of Money and Property
Miscellaneous
EXPENDITURES
Current Operating:
Community Protection
Human Development
Home and Community Development
Policy and Administration
Capital Outlay
Debt Service
Revenue Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Operating Transfers:
From Other Funds
(To) Other Funds
$ 4,605
l2.lli1
UJ12
$ 4,848
!2..8.lll
SWQ
$ 4,197
LI.lli.\
S2.ill
Revenue and Other Financing Sources
Over (Under) Expenditures and
Other Financing Uses
$ 85
$ (181) $ 911
6,282 5,307
...!ill (17\
SMi& sn.2ill.
FUND BALANCE, BEGINNING
as Restated
6,058
Residual Equity Transfer Out
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FUND BALANCE, ENDING
Basis of Accounting: Modified Accrual Basis
13
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TABLE 13
1993/94 Cash Basis General Fund Budget
~ Actual through 2/28/94
Beginning Fund Balance
$ 5,924,364
$ 5,924,364
Receipts'
Property Taxes
Other Receipts
Transfers In
12,424,113
5,729,175
5.912.707
$24.065,995
6,775,855
4,139,801
3.570.239
$14.485.895
Total
upenditures
Personal Services
Commodities
Services and Charges
Capital Outlay
Transfers & Contingency
Total
$15,480,951
870,766
4,414,414
1,126,812
2.904.713
$24.797,656
$ 5,192,703
$9,946,764
491,416
2,595,848
632,381
1.772.600
$15.439.009
$ 4.971.250
Ending Balance
Cash and Investments
Table 14 lists the cash and investments of the City by fund as of February 28, 1994.
TABLE 14
Cash and Investments
General Fund
Debt Service Funds
Other Funds
Total
$29,745,924
11,718,581
143.751
$41.608.256
PROPERTY V ALVA nONS AND TAXES
Property Valuations and Tax Collection Procedures
All property subject to taxation is valued every year and is subject to an equalization action of the State Department
of Revenue every other year. All property except utility property is assessed at the local level. TIle State
Department of Revenue assesses utility property, '
The Assessor establishes actual valuation (100%) as of January I in a calendar year for taxes payable in the
succeeding fiscal year, Le, valuations made in 1993 are for taxes payable in the fiscal year 1994/95, The actual
value of parcels is provided by the assessor to the City Auditor who then determines the taxable value. The taxable
value is computed by adjusting the actual value of various classes of real property by percentages (roll back rates)
determined by the State Department of Revenue. The roll back rates are applied to classes of property on a state.
wide basis so that the increase in actual valuation of property in the State will not exceed 4% annually. Table 15
outlines the Actual Value (100%) and Taxable Value of all property in Iowa City as assessed in the years 1989
through 1993. Table 16 lists the classes of property which comprise dIe City's 1993 actual value of property.
14
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-
TABLE IS
Taxable and Actual Property
Valuations
Assessment Fiscal Actual Value Increment
m m (100%) Taxable Value Value fI)
1993 1994/95 $1,780,384,860 1,427,804,816 $4,822,447
1992 1993/94 1,597,603,194 1,334,133,938 4,268,135
1991 1992/93 1,548,343,712 1,294,665,123 5,542,611
1990 1991192 1,403,829,640 1,228,442,861 9,762,152
1989 1990/91 1,369,854,00 I 1,202,108,767 8,387,876
(I) Excluded from actual and lnxable value as shown, Inerementallnxes on incremental value are pledged as the primary
source of payment on new jobs training certificates,
c
;
TABLE 16
1993 Actual Value by Class
Property Class
Residential
Agricultural
Commercial
Industrial
Personal R.E.
Utilities
Military Exemption
TOTAL
Actual Value
%of
Thlll1
$1,089,889,230
2,024,764
539,597,353
35,732,060
53,564,543
59.576,910
1,780,384,860
(4.255.896)
$1.776.128.964
61.4%
0.1%
30.4%
2.0%
3.0%
llli
100.2%
(Q.2lli
100,0%
Property Tax Levies and Collections
After the assessment of property taxes in a calendar year, taxes are levied for collection in the following fiscal year.
Taxes are certified to the County Auditor in March. The County Treasurer collects taxes for all taxing entities in the
County. Statutory dates for payment without penalty are September 30th for the frrst installment and March 31st for
the second installment. Penalty rates are established by State law at 1,5% per month.
Table 17 outlines the County's collections of taxes in the fiscal year following their levy for the City.
TABLE 17
Tax Collections ' '
,
Percentage Total Tax Collections
Collection Total Current Tax of Levy Total Tax as a Percent of
Year Tax Levy Collections Collected Collections Current Levy
\ I: 1988-89 $13,710,825 $13,821,121 100,8% $14,134,347 103.1%
" ,
1989-90 14,262,976 14,260,089 100,0% 14,521,162 101.8%
I'J 1990-91 15,004,434 14,919,359 99.4% 15,081,885 100.5%
1991-92 15,946,268 15,805,016 99,1% 16,017,436 10D.4%
1992-93 16,954,188 16,947,289 100.0% 17,137,112 100.1%
1993-94 17,183,589 In Process of Collection
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Taxes Per $1,000 of Taxable Value
Table 18 shows the tax rates for the City for the current and past four collection years.
TABLE 18
Tax Rates ($/$1,000 of Taxable Value)
1993/94(1\ 1992/93 1991/92 1990/91 1989/90
City oflowa City 12.89 12,83 12,67 12.13 12.03
Iowa City Community
School District 12.33 11.33 11.08 11.35 11.04
Johnson County 6.14 6.04 5.35 5,04 4.71
Other ,83 ,87 .82 .77 .77
Total 32,20 31.07 29,92 29,29 28.55
(I) The City's 12,89 tax rate consists of 8,10 for the General Fund, 0,27 for the library. 2,07 for Trust & Agency Funds.
1.50 for Debt Service Funds. and 0,95 for the Transit Fund, The General Fund Levy is at the statutory maximum of
8.10.
Principal Taxpayers
A list of the ten taxpayers in the City with the highest taxable valuations on the 1993 assessment is presented in
Table 19,
~
TABLE 19
Principal Taxpayers D
%of !
Taxable Taxable
~ Valuation Ym
10wa-lIIinois Gas & Electric $50,075,510 3.5%
Old Capitol Center Trust 18,684,180 1.3%
Procter & Gamble Mfg. Co. 18,073,323 1.3%
James A, Clark 17,698,430 1.2%
.,...~~. Southgate Development Co., Inc, 15,645,550 1.1%
,
l : American College Testing Program, Inc, 12,895,734 0.9%
c;'\ Larken Iowa City Ltd. Partnership. 10,975,860 0,8%
Sycamore Mall Associates 9,995,580 0.7%
',\ Oral-B Laboratories, Inc. 8,069,247 0,6%
\\ Engineered Systems Division 8,003,106 0,6%
Rating
A rating review has been requested from Moody's Investors Services, Inc. for the Bonds. A rating is subject to
withdrawal at any time; withdrawal of a rating may have an adverse effect on the marketability of the Bonds. For
an explanation of the significance of the rating, an investor should communicate with the rating agency. The
outstanding general obligation bonds of the City are rated" Aaa" by Moody's.
Tax Exemptio1l
ilinm!: In the opinion of bond counsel, assuming continuing compliance with certain covenants made by the
Issuer, interest on the Bonds (a) is excluded from gross income for federal income tax purposes and (b) is not an
item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and
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corporations; however, with respect to corporations, such interest is taken, into account in determining adjusted
current earnings for the purpose of computing the alternative minimum tax imposed on such corporations.
Prospective purchasers of the Bonds should be aware that (i) Section 265 of the Internal Revenue Code of 1986 (the
"Code"), denies a deduction for interest on indebtedness incurred or continued to purchase or carry the Bonds or, in
the case of a financial institution, that portion of a holder's interest expense allocated to interest on the Bonds (See
"Qualified Tax-Exempt Obligations") (ii) with respect to insurance companies subject to the tax imposed by Section
831 of the Code, Section 832(b)(5)(B)(i) reduces the deduction for loss reserves by 15 percent of the sum of certain
items, including interest on the Bonds, (iii) interest on the Bonds earned by some corporations could be subject to
the environmental tax imposed by Section 59A of the Code, (iv) interest on the Bonds earned by certain foreign
corporations doing business in the United States could be subject to a branch profits tax imposed by Section 884 of
the Code, (v) passive investment income including interest on the Bonds may be subject to federal income taxation
under Section 1375 of the Code for Subchapter S corporations that have Subchapter C earnings and profits at the
close of the taxable year if more than 25% of the gross receipts of such Subchapter S corporation is passive
investment income and (vi) Section 86 of the Code requires recipients of certain Social Security and certain
Railroad Retirement benefits to take into account in determining gross income, receipts or accruals of interest on the
Bonds.
Oualified Tax-Exempt Obligations: The Issuer will designate the Bonds as qualified tax-exempt obli~,
A special rule is provided under Section 265(b)(5) pursuant to which any qualified tax-exempt obligation acquired
by a financial institution is treated as if acquired before August 7, 1986, permitting a deduction for 80 percent of
that portion of such financial institution's interest expense allocable to interest on the Bonds.
Qualified tax-exempt obligations for this purpose include any bond which (I) is not a private activity bond, as
defined in the tax-exempt bond provisions of the Code, and (2) is designated by the Issuer as a qualified tax-exempt
obligation and provided that not more than $10 million of aggregate governmental or Section 501(c)(3) obligations
are reasonably anticipated to be issued by the Issuer during the calendar year. The Issuer will represent that the
reasonably anticipated amount of its tax-exempt governmental and 501(c)(3) obligations which will be issued
during calendar year 1994 will not exceed $10 million,
In order to maintain the exemption from federal income taxes of interest on the Bonds and for no other purpose, the
Issuer covenants in the authorizing resolution to comply with the provisions of the Code, Until and unless, and
except to the extent in the opinion of bond counsel, the following are not necessary to maintain the tax-exempt
status of the Bonds, the Issuer makes certain covenants, representations and warranties with respect to the Bonds.
The Issuer covenants to submit in a timely manner all reports, accounting and information to the Internal Revenue
Service and will take whatever action is necessary within its power to assure the continued tax exemption on the
Bonds and to take whatever action is necessary within its power to comply with the applicable law and regulations
in order to maintain tax exemption with respect to the Bonds.
The resolution authorizing the issuance of the Bonds may be amended without the consent of any owner of the
Bonds for the sole purpose of taking action necessary to maintain tax exemption with respect to the Bonds under
applicable federal law or regulations.
0,
"
Litigatioll
There is no litigation now pending or, to the knowledge of City officials, threatened which questions the validity of
the Bonds or of any proceedings of the City taken with respect to the issuance or sale thereof,
It is the opinion of the City Attorney, based upon the past experience of the payment of claims and judgment
amounts, that there are presently no outstanding claims, litigation, impending litigation or contingent liabilities
which would exceed the funds accumulated for this purpose and funds currently appropriated by the City Council
for these purposes, and that outstanding claims and suits would not materially affect the fmancial positIon of the
City as of the date of this Official Statement.
,"
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Closing Documents
Simultaneously with the delivery of and payment for the Bonds by the original purchasers thereof, the City will
furnish to the original purchasers the customary closing documents in form satisfactory to Bond Counsel.
Certification
The City will furnish a statement to the effect that this Official Statement, to the best of its knowledge and belief as
of the date of sale and the date of delivery, is true and correct in all material respects and does not contain any
untrue statement of material fact or omit to state a material fact necessary in order to make the statements made
herein, in light of the circumstances under which they were made, not misleading.
Legal Matters
Legal matters incident to the authorization and issuance of the Bonds are subject to the opinion of Ahlers, Cooney,
Dorweiler, Haynie, Smith & Allbee, P.C., of Des Moines, Iowa, Bond Counsel, as to validity and tax exemption.
Bond Counsel has not participated in the preparation of this Official Statement.
,
Miscellaneous
Any statements made in this Official Statement involving matters of opinion or of estimates, whether or not so
expressly stated, are set forth as such and not as representations of fact, and no representation is made that any of the
estimates will be realized.
The execution and delivery of this Official Statement by its Finance Director has been duly authorized by the City.
CITY OF IOWA CITY, IOWA
By Isl Donald J. Yucuis
Finance Director
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We hereby certify that we have examined a certified
transcr~pc of the proceedings 'of the City Council and acts of
aCL~strative officers of the City of Iowa City, Iowa (the
"Issuer"), relating to the issuance of General Obligation Bor.ds by
said City, dated J~e ~, 1994, in the den~ination of $5,000 or
multiples thereof, in the aggregate amount of $7,370,000.
We have examined the law and such certified pxoceedin~3 and
other papers as we deem necessa~ to render this opinion'as hond
c01.:.D.sel.
As to questions of fact material to our opinion, we have
relied upon representations of the Issuer contained in the
Resolution authorizing issuance of the :Bonds (the "Resolution")
and in t~e certified proceedings and other eertifications of
public officials furnished to us, without undertaking'to verify
the sarns by independent investigati~.
We have not bean eng1lged t.o or undertaken to review the
accuracy, completeness or sufficiency of the offieial statement or
other offering material relating to the Bonds and We express no
opinion relating thereto. '
Based on our examination and in reliance upon the c~rtiUed
proceedings and other certifications: described above, we are of
the opinion, under existing law, ~s follows:
1. The rswer is duly created and validly existing as a
body corporate and politic an~ political subdiviBio~ of the
State of Io~ with the corporate power to adopt and perform
the Resolution and. issue the Bonds.
2 . The Bonds are valid and binding general obi iga.tions
of the IiI:ruer.
~ . Ali taxable property ~ the tettitory of the ISliiuer
is subject :0 ad valorem taxation without limitation as to.
rate or amount to pay the Bonds,. Taxes have been levied by
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the Resol~tion for the payment of the Bonds and th~ Issuer is
required by law to include i~ its ~~ual tax levy the
principal and interest co~~g due on the Eonds to the extent
the necessary funds are ~o't provided from other l5ources.
4. The interest on the Bonds is excluded from gross
income for federal income tax purposes ~d interest on the
Bonds is not an item of tax preference for purposes 'of the
federal alternative minioum tax iw.posei on individuals and
corporations; however, with :l::espect to corporations' (as
defined ~or federal income tax purposes), such interest is
included in adjusted current earnings ror the purpose of
determining the alternative minimum tax imposeQ on such
corporations. We express no opinion regarding othe!' federal
income tax consequences caused by the receipt or accrual of
ir.terest on the Bonds.
For the ourpo51e of rendering- the opinion set forth in
paragrapp. numbered 4 above I we have assumed compliance by the
Issuer with requirements of t~.e Internal Revenu~ Code of 1986, as
amended (the "Code"), tllat ,lIIUst be met subsequent to the 'issuance
of the :Sonds in order that ,interest thereon be and remain excluded
from gross income for federal income tax pu.."'Poses. Failure to
comply with such requirements could cause the inter~st on the
Bo~ds to be so included in gross income retroactive to the date of
issuance of the Elond,. The Issuer haa covenanted to comp,ly with '
such requirements.
It is to be understooq that the,right5 of the holders of the
Bonds ~d the enforceability ehereof may be subject to bankruptcy,
insolven~, reorganization, moratorium and other similar:laws
affecting creditors' rights heretofore or hereafter enacted to the
extent constitutionally applicable and that theirenforcemeritmay
also be subject to the exeroise of judicial discretion in
appropriate cases.
Respectfully !Submitted,
AHLERS, COONEY, OOR-WElLER, HAYNIE,
SMITH & ALLBEE, P.C.
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NOTICE OF BOND SAlj~
Time and Place of Sealed 3ids: 'Sealed bids for theaale of
bonds of the City of Iowa City, Iowa, will be received at the
office of ~he City Hanager .in the City of Iowa C;.ty, Iowa (the '
"IsS'U~r") a.t: 12 o'clock~., on the 12th day of
Apnl , ,1.994. The bids will then beptiEII'cly opened
and referred for action to the meeting of the City ~ouncil as
stated below.' '
Sale and Award: ~he sale and award of the ~ond5 will be held
at the :ouncil Chambers, Civic Center, 410 East Washington Street
ao;. a meeting of the City Council on the above date at 7: 30
o'clock P :M.
Tbe Bonds: The bonds to be offered are the following:
CORPORATE PURPOSE G~RAL OBLIGATION BONDS,
in the: amount of $7,370,OOq, to be dated
May 1, 19.94 (the "Bonds").
Official Statement: The Issuer bas issued an Official
Statement of information pertaining to the Bonds to be offered,
including a statement of the Terms of Offering and ~ Official Bid
Form, which is incorporated by refeJ:ence as ii put of this noti.ce.
The Official Statement may be obtained by request addre5sed to the
Clerk, Civic Center, 410 E. Washington Street, Iowa City, Iowa
52240-1826. '
Terms of Offering: All bids shall be in conformity with and
the sale shall be in accord with the Terms of Offering as set
forth in the Official Statement.
Lead Opinion: Said bonds ....-1.11, be sold subject to the
opinion ot Ahlers, Cooney, Dotweiler, E:a}'Ilis, Smith & AlThe!,
P.C., Attorneys' of Des Moines; Iowa, as to the legality and their
opinion will be furniihed together ~th the printed bondS without
cost to the purchaser and ~l bids will be so conditioned. Except
to the extent ~eceasary to issue their opinion as to the legality
of :he bonds, the attorneys will not exa.min~ or review or expresl!I
any opi11ion with respect to the accuracy or completenelSs of
documenta, materials or statements made or furnia~din ~onnection
with the sale, issuance Ol:' mariceting of the bonds. '!'he opinion
will be printed on the back of the bonds.
~: The r:.ght is reserved to reject 7JIJ.y or all
bids, and to waive any irregularities as deemed to be ~ the best
interests of the public.
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By order of the City Council o~ the City of Iowa Ci~y, Iowa.
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Iowa CJ.ty, Iowa
(lmQ, of Notice)
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~RMS OF OPFERIlKl
r~ addition to the'~rovisions of the official notice of bond
sale, this sectio~ sets f~rth the description of certa~ of the
te~ of the Bonds as well as the terms of offering with,which all'
bidders and bid proposals a::e required to comply, ,/1.2; follows:
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,GENERAL OBLIGATION BONDS, ill the principal
, amount of $7,370,000, to be dated May 1,
1994, in the deno~ation of $5,000 or
multiples thereof, and to mature as follows;
Principal ' Maturity
Amount ,June 1st
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$745,000 1995
750,000 1996
750,000 1997
750,000 1998
750,000 1999
725,000 2000
725,000 2001 "
725,000 2002
725,000 2003
725,000 2004
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optional Redemption: All of said bonds due
, after June 1, 2001, will be subject to call
prior to maturity in whole or from time to
time in part, in any order of maturity and
witlilil a maturity by lot Oil said date or on
any date thereafter at the optionoE the
Issuer I upon tum.e of par plus accrUed '
interest to date of call.
Intere.1lt: Illterest on add bonds will be Pilyable on
December 1, 1994, and semiannually on the 1st day
of June and December thereafter.
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Sook Entry System: The Bo~ds will be issued by means of a
book ~try system with ~o physical distribution of bond
certificates made to the public. The Bonds will be issued ir.
fully registered form and one bond cerei;lcate, represeBt~g tbe '
aggreg'ate principal amount of the Bonds maturing ,in each year,
will be reg:stered in the name of Cede & Co. as nominee of The
Depository '!'rust Company ("DTCH), New York, New York, wbich will
act as securities depository o! the Bonds. Individual purchases
of the Bond! may be made in the principal amount of $5,000 or any
multiple thereof of a single maturity through book entries made on
the books and records of DTC and its participants. Principal and
interest are payable by the Issuer to DTC or its nominee as
registered owner of the Bonds. Transfer of principal and interest
payments to participants of DTC will be the responsibility of nTC;
transfer of principal and interesc payments to beneficial owners
by participants will be the responsibility of such participants
and other nominee! of beneficial owners. The successful bidder,
as a conditicn of cieli very o~ tile Bonds, will be required to
deposit the bo~d certificates with DTC.
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Good Faith Depos~!;.: A Good Faith Deposit ("Deposit") in the
form of a certified or cas~ier's check or a Financial Surety Bond
in the amount of $73,700, payable to the order of the Issuer, is
required for each bid to be considered. If a check is used, it
must accompany each bid. If a Financial Surety Bond is used, it
ll'IUst be from an insurance company licensed to issue such, a bond in
the State of Iowa, and such bond must be submitted to the Is~uer
or its Financial Advisor prior to the opening of the bids. The
Financial Surety Bond must identify each bidder whose De~osit is
guaranteed by such Financial Surety Bond. It the Bonds are
awarded to a bidder utilizing a Financial SUrety Bond, then that
purchaser ("Purchaser") is required to submit its Deposit to the
Issuer or its Financial Advisor in the form of a cashierls check
(or wire transfer such amount as instructed by the Issuer or its
Financial Advisor) not later than 3:30 P.M. Central Time on,the
next business day following the award. If such Deposit is not
r&ceived by that .time, the Pinancial Surety Bond may be q;:awn by
the Issuer to satisfy the Deposit requirement. No interest on the
Deposit will accrue to the Purchaser. The Deposit will be applied
to the purchase price of the Bonds. In the event the purchaller
fails to honor its accepted bid, the,Deposit will be retained by
the Issuer.
D
Form of B~: All bids shall be unconditional for an entire
issue of bonds for a price not less than 99.2~ percent of par,
plus accrued interest, and shall specify the rate or rat~s of
in~erest in conformity to the limitations of the following
paragraph. Bids must be Ilubmitted on or in substantial compliance
with the official bid form provided by eha Issuer. The bonds will
be awarded to the bidder offerlng'the lowest interest cost, which
will be determined by aggregating any permissible discount, if
any, with the interest payable by the Issuer over th~ life of the
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~ds in accordance with the terms of each bid presente~, and
deducting therefrom the pre:nium, if az:.y,stipulated in said
proposal.
R~tes of Intere6~: The =ates of interest specified in the
bidder's proposal must conform to the limitations foll~wing: '
,All bonds of each annual mat=ity must bear the same
, '
'lnterest rate. " '
Rate.s of ir.terest bid must be in multiples of
one-eighth or oLe.twe~tieth of one percent.
3. Ea~n rate of interes~ specified ror bonds of any annual
maturity sball not be less than a rate of interest
specified for any earlier maturity.
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Delivery: The bonds will be del~vered to the purchaser
through DTC in New York, N'ew York, against full payment,iu
immediately available cash or federal funds . The bonds are '
expected to be delivered within forty days after the sale. Should
de~ivery be delayed be~d sixty days from date of sale for &ny
reason except fa~lure of performance by the purchaser, the
purchaser may withdraw bis bid and thereafter his interest in and
liability for the bonds will cease. (When the bonda are : ready for
. delivery, the Issuer may give the successful bidder five.worki~g
days notice of the delivery date and the Issuer will expect
pa.yment in full on that date, otherwise rese:vi~g the, right at its
option to determine that the bidder has failed to complYlwith the
offer of purchase.)
Cert~ficate of Purchaser: The Purchaser of the Bonds will
be recruired as a conditiou'ofthe sale to execute and submit to
the Issuer within lS days after the date ot sale, a Certificate in
a form satisfactory to tb.elssuer as to the initial offering price
of the Bonds to the public. (not includi.ng bond houl3es and brokers
or similar pereons or organizations acting in the capacity of
underwriters or wholesalerS) at which price a substantial amount
of the Bonds (not less than 10'" of each maturity) were in fact
sold, and certifying that the prices are not greater than as shown
on the Certificate and that the prices are not unreasonably low.
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QI:leL~l Statement; The Official statement, when further
supplemented by an addendum or addenda specifying the maturity
dates, pri.!lcipal amounts, and interest rates of the Bonds, and any
other i11formation required by law or'deemed appropriate by the
Issuer, shall constitute a "Final Official Statementn'of the
Issuer with respect to the Bonds, as that term is defined in Rule
1502-12 of the Securities and Exchange Commission (the "Rule").
By awarding the Bonds to any underwriter or underwriting syndicate
submitting ,an Official Bid Form therefor, the Issuer agrees that,
no more than seven (7) business days 'after the date of such award,
it shall provide without cost to the senior managing ~~derwriter
of the syndicate to which the Bonds are awarded up tol50 copies
of the Official st:atement and the addendum desCI'ibed in the
preceding sentence to permit each. "Participating Undl9rwriter~ (as
that term is defined in the Rule) to compiy with the provisions of
such Rule, The Issuer shall treat the lIenior managing underwriter
of the syndicate to which the Bonds are awarded as its designated
agent for purposes of ~stributing copies of the Final Official
Statement to each participating Underwriter. Any underwriter
executing and delivering ~ Official ,aid Form with respect to tne
Bonds agrees thertlby that if its bid is accepted by the !ssuer,
(i) it shall accept such designation and (ii) it shall ~ter into
a contractual relationship with all participating underwriters of
the Bonds for purposes of assuring the receipt by each such '
Pi!.rticipating underwriter of the Final Official Statement.,
CUSIP Numbers: It is anticipated that CUSIP number~ will be
pri!lted on the bonds and the purch/llJ&r must agree in the bid
propo15al to pay the cost thereof. In no event will the Issuer be
respon:sible for or Bond Counsel review or express any opinion of
the correctn91!l of such numbers, and incorrect numbers on said
bonda shall not be c&use for the purcha.er to refuse to accept
delivery of llaid bonds.
(End of, Terms of Offering)
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WORKSHEET
THE CITY OF IOWA CITY, IOWA
$7,370,000 G,O, BONDS
DATED
DUE START
5/1194
6/1/95
YEAR
01.Jun-95
01.Jun-96
01.Jun-97
01.Jun-98
01-Jun-99
01.Jun-2000
01.Jun-2001
01.Jun.2002
01.Jun-2003
01.Jun-2004
AVERAGE MATURITY:
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AMOUNT RUN BOND YEARS CUMULATIVE COUPON YEAR
$745,000 1.08 807,083 807.083 01.Jun.95
$750,000 2.08 1,562,500 2,369,583 01.Jun.96
$750,000 3,08 2,312.500 4,682.083 01.Jun.97
$750,000 4.08 3,062.500 7,744.583 01.Jun-98 ,
$750,000 5,08 3,812.500 11,557.083 01.Jun.99 ,
$725,000 6.08 4,410.417 15,967.500 - 01.Jun-2000 I
$725,000 7.08 5,135.417 21,102.917 - 01.Jun.2001
$725,000 8,08 5,860.417 26,963.333 - 01.Jun.2002
$725,000 9,08 6,585.417 33,548.750 - 01.Jun-2003
$725,000 10,08 7,310.417 40,859.167 - 01.Jun-2004
$7,370,000 40,859.167
5.54
I....
PRICE: Not less than $7,311,040,
INTEREST RATES: One rate per maturity In multiples of 1/8 or 1120 of 1%
in non.descending order.
CALL FEATURE: Bonds maturing In the years 2002 and thereafter are callable
on 6/112001 and any date thereafter at par.
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Sale Date: April 12, 1994
Members of the City Council
Iowa City, Iowa
Members of the Council:
For the principal amount of $7,370,000 General Obligation Bonds, legally issued and as described in the Tenns of Offering,
we will pay $ (not less than $7,311,040) plus accrued interest on the total principal of $ to date of delivery, provided
the Obligations bear the following interest rates: '
Interest Interest
fur Amount ~ fur Amount ~
1995 $745,000 % 2000 $725,000 %
1996 750,000 % 2001 725,000 %
..'_\ 1997 750,000 % 2002 725,000 %
1998 750,000 % 2003 725,000 %
1999 750,000 % 2004 725,000 %
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The Obligations mature on June I, in each of the years as indicated above and interest is payable December I, 1994, and
semiannually thereafter on June I and December 1 of each year. '
In making this offer, we accept the tenns and conditions as dermed in the Tenns of Offering published in the Official
Statement dated April I, 1994. All blank spaces of this offer are intentional and are not to be construed as an omission. Our
good faith deposit in the amount of$73,700 has been or will be submitted in accordance with the Tenns ofOfTering.
NOT PART OF THIS BID:
Respectfully submitted,
Explanatory Note: According to our computation, this
bid involves the following:
Account Manager
$
Net Interest Cost
By
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(A list of account members is on the reverse side of this
proposal.)
Net Interest Rate
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .'. . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
The foregoing ofTer is hereby accepted by and on behalf of the City of Iowa City, Iowa, this 12th day of April, 1994.
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Interest Interest
Ym Amount ~ Ym Amount R~
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1995 $745,000 % 2000 $725,000 %
1996 750,000 % 2001 725,000 %
';1 1997 750,000 % 2002 725,000 %
j 1998 750,000 % 2003 725,000 %
\ 1999 750,000 % 2004 725,000 %
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The Obligations mature on June I, in each of the years as indicated above and interest is payable December I, 1994, and
semiannually thereafter on June 1 and December I of each year.
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Members of the City Council
Iowa City, Iowa
Members of the Council:
For the principal amount of $7,370,000 General Obligation Bonds, legally issued and as described in the Tenns of Offering,
we will pay $ (not less than $7,311,040) plus accrued interest on the total principal of $ to date of delivery, provided
the Obligations bear the following interest rates:
Sale Date: April 12, 1994
In making this offer, we accept the tenns and conditions as defined in the Tenns of Offering published in the Official
Statement dated April I, 1994. All blank spaces of this offer are intentional and are not to be construed as an omission. Our
good faith deposit in the amount of$73,700 has been or will be submitted in accordance with the Tenns of Offering,
NOT PART OF THIS BID:
Respectfully submitted,
Explanatory Note: According to our compntation, this
bid involves the following:
Account Manager
$
Net Interest Cost
By
%
(A list of account members is on the reverse side of this
proposal.)
Net Interest Rate
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
The foregoing offer is hereby accepted by and on behalf of the City of Iowa City, Iowa, this 12th day of April, 1994.
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Members of the City Council
Iowa City, Iowa
Members of the Council:
Sale Date: April 12, 1994
For the principal amount of $7,370,000 General Obligation Bonds, legally issued and as described in the Tenus of Offering,
we will pay $ (not less than $7,311,040) plus accrued interest on the total principal of $ to date of delivery, provided
the Obligations bear the following interest rates:
Interest Interest
Y.e.ar Amount ~ Y.e.ar Amount ~
1995 $745,000 % 2000 $725,000 %
1996 750,000 % 2001 725,000 %
1997 750,000 % 2002 725,000 %
1998 750,000 % 2003 725,000 %
1999 750,000 % 2004 725,000 %
The Obligations mature on June I, in each of the years as indicated above and interest is payable December I, 1994, and
semiannually thereafter on June 1 and December 1 of each year.
In making this offer, we accept the tenus and conditions as defined in the Tenus of Offering published in the Official
Statement dated April I, 1994. All blank spaces of this offer are intentional and are not to be construed as an omission, Our
good faith deposit in the amount of $73,700 has been or will be submitted in accordance with the Tenus of Offering.
NOT PART OF THIS BID:
Respectfully submitted,
Explanatory Note: According to our computation, this
bid involves the following:
Account Manager
$
Net Interest Cost
By
%
(A list of account members is on the reverse side of this
proposal.)
Net Interest Rate
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.
The foregoing offer is hereby accepted by and on behalf of the City ofIowa City, Iowa, this 12th day of April, 1994.
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~ EVENSEN DODGE INC
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April 7, 1994
Mr. Donald Yucuis
Finance Director ,
City ofIowa City
410 East Washington
Iowa City, IA 52240
RE: $7,370,000 General Obligation Bonds
Dear Mr. Yucuis:
Attached is our Presale Analysis prepared in connection with the City's
issuance of $7,370,000 General Obligation Bonds proposed for sale on
April 12, 1994.
The Presale Analysis summarizes the purpose of this issue, describes how
the Bonds have been structured and discusses other aspects related to the
marketing of the Bonds. We will prepare a Postsale Analysis reporting
and analyzing the results of the sale after the Bonds have been sold.
We look forward to a successful offering.
Sincerely,
EVENSEN DODGE, INC.
~J~ S i1Wft4oii
Wayne S. Burggraaff - '.
Senior Vice President
and Principal
btFv\~ M;&"&:s
David M. Dirks
Senior Vice President
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Enclosure
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143060/2
601 Second Avenue South, Suite 5100, Minneapolis, MN 55402
612/338-3535 800/328-8200 FAX 612/338.7264
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TABLE OF CONTENTS
Page
Purpose of the Sale.......,........... ,......... ..............................................,............ ,...... .... 1
Proposed Terms and Conditions of Sale.................................................................. 2
Preliminary Debt Schedule .........................................,............................................4
Bidding Requirements ....................... ........ ..............................................,....... ..."... 5
Rating ..... ...... ,... ..",...."........,.............. ........ .......,..........,....... .,......... ..... .................... 6
Federal Tax Considerations ................................................. .................."...,....... ..... 7
General Market Conditions ...................................................... ........... ....... .............. 9
Proposed Financing Timetable............................................ ............................... .... 10
List of Participants ............,....'.,. ......:,. ................................. ................................... 11
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PURPOSE OF THE SALE
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This Presale Analysis presents background information for the City's use in considering
the issuance of $7,370,000 Sewer General Obligation Bonds at a public sale on April 12,
1994. The Bonds will be issued to provide funds for the following projects:
Street Reconstruction
Rohret Rd.
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Wastewater
Westside Trunk, Pine,
Kinston & Sunset
Sanitary Sewers
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Remove Ammonia by
Chlorination
South River Corridor
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Facility
Parks ProjeCts'
Whispering Meadows
Wetlands Park
Development
Recreation Center
Roof/Floor Tile
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Curb Ramp
Improvements (ADA)
Regional Stormwater
Detention. S. Sycamore
Area
Bond Jssue Costs
Total Estimated 1994 Bond Issue
EVENSEN DODGE, INC.
43019
$2,100,000
700,000
120,000
1,435,000
1,500,000
190,000
425,000
50,000
800,000
50.000
$7.370.000
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PROPOSED TERMS AND CONDITIONS OF SALE
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Principal Amount ofIssue: $7,370,000
Dated Date of Bonds: May 1, 1994
Proposed Sale Date: April 12, 1994
Type of Sale: Competitive.
First Interest Payment: December 1,1994
Maturity Date and Amounts: June I,
,
Year
1995
1996
1997
1998
1999
2000
2001
, 2002
2003
2004
Amount
$ 745,000
750,000
750,000
750,000
750,000
725,000
725,000
725,000
725,000
725.000
$7,370,000
Call Feature:
Bonds maturing in the years 2002
through 2004 are subject to call, at the
option of the City on June 1,2001 and on
any date thereafter at a price of par and
accrued interest.
Qualified Tax-Exempt
Obligation:
Yes
Security:
Pledge of City's power to levy taxes
without limitation as to rate or amount
against all the taxable property in its
territory .
EVENSEN DODGE, INC.
Page 2
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PRELIMINARY DEBT SCHEDULE
The following schedule presents principal and interest payments for the Bonds based
upon estimated market rates. The rates used for this schedule are an estimate of the rates
the City might receive if the Bonds were sold today. The actual rates, however, will vary
depending upon the tax-exempt market on the day the Bonds are sold.
.'
EVENSEN DODGE, INC.
43019
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57,370,000 G.O. BONOS
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DEBT SERVICE SCHEOULE
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OATE
PRINCIPAL
ClXJPON
INTEREST PERIOD TOTAL FISCAL TOTAL
........ .............. .......... .............. .............. ..............
121 1/94 206,908.33 206,908.33
61 1/95 745,000.00 3.500000 177,350.00 922,350.0D 1,129,258.33
12/ 1/95 164,312.50 164,312.50
61 1/96 750,000.00 4.100000 164,312.50 914,312.50 1,078,625.00
121 1/96 148,937.50 148,937.50
61 1/97 750,000.00 4.500000 148,937.50 898,937.50 1,047,875.00
121 1/97 132,062.50 132,062.50
61 1/98 750,000.00 4.700000 132,062.50 882,062.50 1,014,125.00
121 1/98 114,437.50 114,437.50
61 1/99 750,000.00 4.900000 114,437.50 864,437.50 978,875.00
121 1199 96,062.50 96,062.50
6/1/ 0 725,000.00 5.100000 96,062.50 821,062.50 917,125.00
12/11 0 77,575.00 77,575.00
6/1/ 1 725,000.00 5.200000 77,575.00 802,575.00 880,150.00 i
12/ 1/ 1 58,725.00 58,725.00
61 1/ 2 725,000.00 5.300000 58,725.00 783,725.00 842,450.00
121 1/ 2 39,512.50 39,512.50
61 1/ 3 725,000.00 5.400000 39,512.50 764,512.50 804,025.00
12/ 1/ 3 19,937.50 19,937.50
6/1/ 4 725,000.00 5.500000 19,937.50 744,937.50 764,875.00
.............. .............. ..............
7,370,000.00 2,087,383.33 9,457,383.33
ACCRUEO
7,370,000.00 2,087,383.33 9,457,383.33
============== =~=a===.:I====. =e==:========:
Dated 51 1/94 with Oelivery of 51 1/94
80nd Years 40,859.167
Average Coupon 5.108727
Average Ll fe 5.543985
N I C l: 5.253028 l: Using 99.2000000
pr~pared by Evensen Dodge, Inc.
RUNDATE: 04-07'1994 B 12:41:29 FILENAME: IC KEY: 11
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BIDDING REQUIREMENTS
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Sealed bids will be received until noon, Central Time, on April 12, 1994. At that time
they will be opened and tabulated. Council consideration and action will occur at a
meeting at 7:30 p.m. the same day.
The bidders will be required to submit their bids in accordance with requirements stated
in the Terms of Offering. Bidders will be required to purchase the Bonds at a price not
less than 99.2% of Par. The discount is a marketing feature which allows the purchaser to
take its profit in the discount bid on the Bonds and to reoffer the Bonds at Par.
The estimated underwriters compensation for issues of this size and maturity length
should run between 0.5% and 0.8% depending on market conditions. The appropriate
compensation of a purchaser varies depending upon the issue size, rating and market
conditions. The competitive bid process assures that bidders will keep their profit margins
at appropriate levels.
A second requirement is that interest rates must be bid in ascending order. This bidding
restriction is designed to protect the call feature on the Bonds. The call feature, which
occurs first in 200 I, gives the City the flexibility to refund or call the Bonds at an earlier
date if interest rates drop significantly or if the conditions affecting debt repayment
change.
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EVENSEN DODGE, INC.
Page 5
43079
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RATING
The City has requested a rating on the Bonds from Moody's Investors Service. The City's
Moody's rating on its outstanding general obligation bonds is "Aaa". The "Aaa" rating for
this issue Moody's has confinned.
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EVENSEN DODGE, INC.
Page 6
43079
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FEDERAL TAX CONSIDERATIONS ~
The following paragraphs present a brief summary of federal tax regulations and rulings
which impact the tax status of the Bonds, as well as allowable uses of proceeds. In
reference to the following paragraphs, it is our understanding that the Bonds:
I. will be issued as governmental purpose bonds;
2. will be designated as qualified tax-exempt obligations;
3. will be subject to arbitrage rebate,
Tax Exemption
The Internal Revenue Code of 1986 divides all debt sold by governmental issuers into the
categories of "Governmental Purpose Bonds" and "Private Activity Bonds".
Governmental Purpose Bonds are issuable on a tax-exempt basis while Private Activity
Bonds, with some exceptions, are taxable.
To be considered a Private Activity Bond, an issue must meet the following two tests:
I. More than 10% of the proceeds of the bonds is used in the business of a
nongovernmental unit, and
2. More than 1 0% of debt service on the bonds is paid either directly or indirectly
by a nongovernmental unit..
If private activity is unrelated to the governmental use, the cutoff is 5%.
The Bonds will be issued as Governmental Purpose Bonds,
For the Bonds to maintain their tax-,exempt status, the governmental purpose of the
projects financed with bond proceeds must be retained throughout the life of the Bonds.
Another provision of the Internal Revenue Code of 1986 is a 100% disallowance of the
interest deduction for banks which purchase tax-exempt bonds. An exception to this
provision allows banks to deduct interest expense incurred related to the purchase or
carrying of governmental bonds when the jurisdiction issues no more than $10 million of
tax-exempt debt in the calendar year. When possible, it is to the City's advantage to
designate its tax-exempt debt as Qualified Tax-Exempt Obligations because such debt is
slightly more marketable under current market conditions,
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The City will designate the Bonds as Qualified Tax-Exempt Obligations.
EVENSEN DODGE, INC.
Page 7
43079
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The Internal Revcnue Code of 1986 also requires a rebate to the federal government of
any interest earnings on the proceeds of the Bonds that are in excess of the yield on the
Bonds ("arbitrage"), with the following exceptions:
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. Issuers who issue less than $5,000,000 of governmental purpose bonds during a
calendar year do not have to rebate arbitrage earnings on any govenunental
purpose bonds issued during that same calendar year.
. Issuers are exempt from rebate if they meet either a 6-month spending exception,
an 18-month spending exception, or a 24-month spending exception. The
requirements of the three exceptions are generally as follows:
I. Proceeds spent 100% in six months, with a de minimis exception for
governmental bonds and 50l(c)(3) bonds.
2. Proceeds spent within 18 months, on the following schedule:
6 months - 15%
12 months - 60%
18 months - 100%, except for de minimis amount or a reasonable retainage
which must be spent within 30 months of the issuance date,
r
,The l8-month exception can apply to any type of tax-exempt bond, including
industrial development bonds or mortgage revenue bonds.
3. Proceeds spent within 24 months, on the following schedule:
6 months - 10%
12 months - 45%
18 months -75%
24 months . 100%, except for de minimis amount or a reasonable retainage
which must be spent within 36 months of the date of issuance,
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The 24-month spending exception can only bc used for construction projects
financed with governmental bonds or 501(c)(3) bonds.
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EVENSEN DODGE, INC.
Page 8
43079
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GENERAL MARKET CONDITIONS
A graph showing The Bond Buyer's Index (BBI) dated April 7th follows. This graph
shows the movement of tax-exempt rates in the past ten years. As presented in the graph,
tax-exempt rates have been rising steeply in the past few weeks. During this period the
BBI has risen from 5.25% to 6.34%. Despite this slump in the market, however, there has
been some stability and renewed buying in the municipal market the past few days, to the
extent that we believe the City should proceed with its sale on April 12 as planned. We
do not think that the prospect of falling interest rates in the near term is likely enough to
warrant postponing the sale.
We have estimated, based on current market conditions, that the Bonds will receive a net
interest rate of between 5.20% and 5.40%. Nevertheless, the possibility of sudden shifts
in the market exists because of its sensitivity to events that cannot be foreseen. Therefore,
we cannot predict what the actual rate of interest will be when the Bonds are sold on
April 12.
EVENSEN DODGE/INC.
Page 9
43079
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PROPOSED FINANCING TIMETABLE
Date
Task
March 14 & 29 Draft Official Statement delivered to City and Bond Counsel. "'.
March 31 City and Bond Counsel supply Evensen Dodge with final
comments on Official Statement. ' :
April 1 Application for rating and official statement filed with rating
agency. ","
Official Statement sent to printer for printing and distribution
to potential bidders.
April 8 Presale Analysis delivered to City by Evensen Dodge.
April 6-11 Evensen Dodge contacts potential bidders, answers rating
questions.
April 12 Bond sale at 12:00 noon
April 12 Council adopts sale resolution at meeting at 7:30 p,m.
April 13 Evensen Dodge prepares final Official Statement.
April 13-
May 3 Evensen Doage coordinates closing arrangements. (
May 4 Tentative'date of bond closing.
May 5 Posts ale Analysis prepared by Evensen Dodge.
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EVENSEN DODGE, INC.
Page II
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LIST OF P ARTICIP ANTS
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Jssuer Bond Counsel
i City ofIowa City Ahlers, Cooney Law Fiml
,I Civic Center Suite 600
,
,'I 410 E. Washington 100 Court A venue
Iowa City, IA 52240 Des Moines, IA 50309
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\II Don Yucuis Ken Haynie
319-356-5052 515-243-7611
! 319-356-5009 (FAX) 515-243-2149 (FAX)
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.' Evensen Dodge, Inc. Evensen Dodge, Inc.
Suite 5100 Suite 215
601 Second A venue South 100 Court Avenue
Minneapolis, MN 55402 Des Moines, IA 50309
Wayne S. Burggraaff David M. Dirks
Senior Vice President Senior Vice President
612-338-3535 515-282-6138
612-338-7264 (FAX) 515-282-0252 (FAX)
Securities Depository
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EVENSEN DODGE, INC.
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City of Iowa City
MEMORANDUM
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Date:
April 8, 1994
To:
City Council and City Manager
Donald Yucuis, Finance Director Or
Comprehensive Annual Financial Report
From:
Re:
The Comprehensive Annual Financial Report of the City of Iowa City, Iowa (the City) for the fiscal
year ended June 30, 1993, is submitted herewith in accordance with the provisions of Chapter
11 of the Code of Iowa.
This report was prepared by the City's Finance Department, and was directly supervised by Craig
Standish, City Controller. Responsibility for both the accuracy of the presented data and the
completeness and fairness of the presentation, including all disclosures, rests with the City. I
believe the data, as presented, is accurate in all material aspects, is presented in a manner
designed to fairly set forth the financial position and results of operations of the City, as measured
by the financial activities of its various funds and that all disclosures necessary to enable the
reader to gain the maximum understanding of the City's financial activity have been included.
This report is organized into four sections: introductory, financial, statistical, and compliance. I
have included the Management Letter, from Ernst & Young, at the end of the document. The
Management Letter includes matters that in Ernst & Young's opinion merit the Council's
consideration. The introductory section contains the table of contents, the listing of City officials,
an organizational chart, and the letter of transmittal. The financial section contains the report of
the independent auditors, the general purpose financial statements, the notes to the financial
statements, and combining and individual fund financial statements. The statistical section
contains comprehensive statistical data which is intended to provide a broader and more complete
understanding of the financial and economic trends of the City. The City is required to undergo
an annual single audit in conformity with the provisions of the Single Audit Act of 1984 and U.S.
Office of Management and Budget Circular A.128, Audits of State and Local Governments.
Information related to this single audit; including the schedules of federal and state financial
assistance programs, findings and questioned costs, and auditors' reports on the internal
accounting and administrative controls and compliance with applicable laws and regulations, are
included in the compliance section of this report.
The State Code requires an annual audit of the financial condition and financial transactions of
the City. This requirement has been complied with and the auditors' opinion is included in this
report. It must be emphasized that this opinion includes all fund types and account groups of the
City of Iowa City, Iowa, and the results of all the fund types operations and cash flows of its
proprietary fund types and non.expendable trust funds for the year ended June 30, 1993. In the
opinion of our auditors, the financial statements are presented fairly and are in conformity with
generally accepted accounting principles.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Iowa City, Iowa,
for its comprehensive annual financial report for the fiscal year ended June 30, 1992. The
Certificate of Achievement is the highest form of recognition for excellence in state and local
financial reporting.
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In order to be awarded a Certificate of Achievement for Excellence 'in Financial Reporting, a
governmental unit must publish an easily readable and efficiently organized comprehensive
annual financial report, whose contents conform to program standards. Such comprehensive
annual financial report must satisfy both generally accepted accounting principles and applicable
legal requirements. .
A Certificate of Achievement is valid for a period of one year only. The City of Iowa City has
received a Certificate of Achievement for the last eight consecutive years, 1984-1992. I believe
our current report continues to conform to the Certificate of Achievement Program requirements
and have submitted it to GFOA to determine its eligibility for another certificate.
The preparation of this report could not have been accomplished without the efficient and
dedicated services of the entire staff of the Finance Department. . I would like to express my
appreciation to all members of the department who assisted and contributed to its preparation,
especially Craig Standish, City Controller, who supervised and controlled the entire audit. I want
to especially recognize the extraordinary contributions of Senior Accountants Ann Maurer and
Regina Schreiber. These people assist in preparing the report and work closely with the
independent auditors to achieve the required disclosures and format. In addition, I would like to
commend Sara Sproule, Senior Accountant- Treasury, for her work with cash, investments and
interest income. The final document's professional quality is attributable to the fine efforts of the
Document Services Division, in particular Bev Jensen, and also Judy Mills within the Central
Procurement and Services print shop.
I would also like to thank the Mayor, the members of the City Council and the City Manager for
their interest and support in planning and conducting the financial operations of the City in a
,responsible and progressive manner.
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COMPREHENSIVE ANNUAL.
FINANCIAL REPORT,
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PREPARED BY:
DEPARTMENT OF FINANCE
CITY OF IOWA CITY, IOWA
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CITY OF IOWA CITY, IOWA
Table of Contents
June 30, 1993
Paqe
INTRODUCTORY SECTION
1
3
4
5
Table of contents . . . .
Listing of city officials
Organization chart
Letter of transmittal . .
Government Finance Officers Association Certificate of
Achievement for Excellence in Financial Reporting
13
FINANCIAL SECTION
15
Report of independent auditors
. . . . . . . . . . . . . . . . . . . .
GENERAL PURPOSE FINANCIAL STATEMENTS
combined balance sheet, all fund types and account groups
combined statement of revenue, expenditures and changes in
fund balances, all governmental fund types and expendable
Combined statement of revenue, expenditures and operating
transfers, non-GAAP basis - budget and actual, all
budgeted funds . . . . . . . . . . . . . . . . . . . .
Combined statement of revenue, expenses and changes in
retained earnings/fund balances, all proprietary fund
types and similar trust fund . . . . . . . . . . . .
Combined statement of cash flows, all proprietary fund
types...........
Notes to financial statements ...........
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COMBINING AND INDIVIDUAL FUND STATEMENTS AND OTHER SUPPLEMENTAL INFORMATION
Special Revenue Funds
Combining balance sheet
Combining statement of revenue, expenditures and changes
in fund balances . . .
Capital projects Funds
Combining balance sheet . . . . . . . . . . . . . .
Combining statement of revenue, expenditures and changes
in fund balances . .
Enterprise Funds
Combining balance sheet ...
Combining statement of revenue, expenses and changes
in retained earnings . . . .
Combining statement of cash flows
Internal Service Funds
Combining balance sheet .............
Combining statement of revenue, expenses and changes
in retained earnings . . . . . .
Combining statement of cash flows
Trust and Agency Funds
Combining balance sheet .............
Combining balance sheet, all expendable trust funds .
Combining statement of revenue, expenditures and changes
in fund balances, all expendable trust funds . . . . .
Combining statement of changes in assets and liabilities,
all agency funds . . . . . . . . . . . . . . . . . . .
Other supplemental information
summary of bonded indebte~~ess, debt service requirements
to maturity (including interest) . . . . . . . . . . . . . . . .
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CITY'OF IOWA CITY,' IOWA
,LISTING OF CITY ,OFFICIALS
June 30,' 1993
'ELECTED OFFICIALS
Mayor . ., ','.
'council Member,
council Member'
Council Member
Council Meiriber
Council Member
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APPOINTED OFFICIALS
City Manager
City Clerk.
City Attorney
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Darrel G. Courtney
William J. Ambrisco'
Susan Horo!'litz
. Karen Kubby
A; John McDonald
Naomi 'Novick
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Director of Housing and Inspection,services .
Library Director . . . . . . . . . . .
, Director of Planning & Community Development
Assistant City Manager .
Transit Manager . . . . . '. "
Senior Center Coordinator '.
Airport Manager. ., . .,
Fire Chief' . .'. . . . .
Director of ,Public Works
Parks and Recreation Director
Chief of Police . . . .. . . "
Director of Finance . . . . ,
. Dougias'w. Boothroy , ' ,
" . Lauretta P . Eggers'
Karin Franklin CD
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" '. Dale E.Helling
. JohnA. Lundell
. Bette F. Meisel
Ronald"J. :O'Neil
. . James', Pumfrey ,
. Charles J. Schmadeke
. " Terry G.Trueblood
R; J.. ' Winkelhake '
.' DonaldJ.. Yucuis
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. Marian K; Karr
Linda Newman Gentry
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City of Iowa City,
Organizational Chart'
Iowa
Key
ELECTED
OFFICIALS
APPOINTE~,
BV COUNCIL
AND MAVOR,
Citizens of
Iowa City
Iowa City
City Council
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Boards &
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City
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City
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Broadband Administration Admln./Tralnlng
Telecommunications Accountl ng Fire Prevention
Ivll Rights ata Processing Fire Suppression
Equipment Maintenance ocument Services
Personnel Administration
Purchasing
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BD Maintenance ommunlty Development Animal Control
emetery JCCOG Programs ommunlty Services
Forestry rban Planning rlmlnal Investigation
overnment Buildings Economic Development Emergency Communications
Parks Neighborhood Services Patrol
Recreation Records & Identification
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october 12, 1993
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CITY OF IOWA CITY
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To the Citizens, Honorable Mayor, Members
of the City Council and City Manager
City of Iowa City, Iowa
The Comprehensive Annual Financial Report of the City of Iowa City, Iowa (the "City")
for the fiscal year ended June 30, 1993 is submitted herewith in accordance with the
provisions of Chapter 11 of the Code of Iowa. This report was prepared ,by the City's
Finance Department" Responsibility for both the accuracy of the data presented and the
completeness and fairness of the presentation, including all disclosures, rests with
the City. We believe the data, as presented, is accurate in all material aspects, is
presented in a manner designed to fairly set forth the financial position and results
of operations of the City, as measured by the financial activities of its various funds
and that, all disclosures necessary to enable the reader to gain the maximum
understanding of the City's financial activities have been included.
This report is organized into four sections: introductory, financial, statistical and
compliance. The introductory section contains the table of contents, listing of City
officials, an organizational chart and this letter of transmittal.' The financial
section contains the report of the independent auditors, the general purpose financial
statements, the notes to the financial statements and the 'combining and individual fund
financial statements. The statistical section contains comprehensive statistical data
which is intended to provide a broader and more complete understanding of the financial
and economic trends of the City. The City is required to undergo an annual single
audit in conformity with the provisions of the single Audit Act of 1984 and U.s. Office
of Management and Budget ("OMB") Circular A-128, Audits of State and Local Governments.
Information related to this single audit, including the schedules of federal financial
assistance, findings and questioned costs, and auditors' reports on the internal
accounting and administrative controls and compliance with applicable laws and
regulations, are included in the compl'iance section of this report. .
Chapter 11 of the Code of Iowa requires an annual audit of the financial condition and
transactions of the City. This requirement has been complied with and the auditors'
opinion is included in this report. It must be emphasized that this opinion includes
all fund types and account groups of the City and the results of all the fund types
operations and cash flows of its proprietary fund types for the year ended June 30,
1993. In the opinion of our auditors, the financial, statements are presented fairly
and are in conformity with generally accepted accounting principles.
The Reporting Entity and its Services
The financial statements and schedules include the financial activities resulting from
the provision of services through the City'S 13 basic departments which are under the
control of the City Council:
Administration
Airport
City Clerk
Finance
Fire
Housing & Inspection
Services
Library
Mass Transportation
Parks & Recreation
Planning & Community
Development
Police
Public Works
Senior Center
The Airport is administered by a Commission, the Library by a Board of Trustees, the
City Clerk and City Attorney administer their respective functions and the City Manager
administers all the other departments.
410 EAST WASIIINOTON STREET' IOWA CITY, IOWA 53340.1826. 1]19) '56.5000' FAX (1I9) ]56.5009
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The Mayor's Youth Employment Program and Project Green each act under the direction of
an autonomous Board, and do not otherwise meet the component unit criteria described
in the Notes to Financial Statements. The City does, however,. act as financial
custodian for the funds of these entities and, therefore, includes them in its general
purpose financial statements,
This report does not include financial statements of the Iowa City Community School
District or the Iowa City Conference Board which governs the city Assessor's Office,
as they are administered by independent and autonomous Boards and are not legally a
part of the City or subject to control by the City Council.
Economic Condition and Outlook
The City's economic strength is based upon education, medical services and diversified
manufacturing. The University of Iowa is the largest employer with over 21,000
employees and the University of Iowa Hospitals and Clinics is the largest University-
owned teaching medical center in the United States. In addition to the University, the
city has a significant number of private employers which have a history of providing
stable and increasing employment in the community.
The stability of the University of Iowa, coupled with our sound base of industrial and
commercial interests, will continue to help shield the City from the negative economic
impacts of inflation and unemployment, as well as a weak agricultural economy.
We continue to see sustained production in our major local industries. Continued
economic development efforts involving the Iowa City and Coralville Chambers of
Commerce, local private interests, the University of Iowa and other surrounding
communities through participation as a member of the Iowa City Area Development Group,
are showing positive results.
The corridor between the City and Cedar Rapids has been identified as one of two major
growth areas for new business development in the state of Iowa. Recent new
developments in that area have shown a favorable impact upon the City's economy.
Although there are budget challenges facing the University of Iowa, the City's economy
as a whole continues to grow. other major employers have maintained their workforce
size. For the first seven months of 1993, the unemploYment rate for Johnson County
continued to remain low at between 1.7% and 2.1%. This is similar to the 1992 figures
for the same period. While assessed property valuations have declined and/or
stabilized in most Iowa cities in recent years, the City has consistently experienced
modest increases in valuations. New housing continues to be relatively strong with 187
new single-family houses added to the tax rolls for the fiscal year ended June 30,
1992, and 205 added in the fiscal year ended June 30, 1993. The total assessed value
added was over $23,000,000 or approximately 1.4% growth annually. This, along with the
low unemployment rate, continues to be indicative of the City'S economic well-being.
The federal government's stated philosophy,of turning responsibility for local affairs
back to local government has manifested itself to a much greater extent in the area of
local financial responsibility than has been true in the area of local control or
regulation. The same trend can be seen at the state level. While funding assistance
continues to decline, we continue to face new federal and state mandates for additional
services, increased performance standards and stricter regulation of local government
programs and services. The most recent state mandate included a two-year property tax
freeze.
In preparing the financial plan for the year ending June 30, 1994, the process of
budget balancing has been most difficult. With the latest round of tax limitations
imposed by the state, and other federal and state regulations and mandates, the
municipal service needs for our growing community are difficult to satisfy. The
legislative and regulatory controls, such as the new property tax laws administered by
the State Department of Management, have the effect of substituting the judgment of the
state regulator for that of the City Council. Also the state has failed to remove
legislativ.e and regulatory mandates. The ultimate outcome is that local financial
resources are, by law, being directed to ,fulfill the state and federal agenda and,
thereby, further lessening local discretion.
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Little remains of the previous three-year financial plan as adopted by the City
Council. That plan set 'into motion a number of service improvements and other related
community projects. Most of those improvements ' and projects have now been eliminated
from the proposed financial plan primarily due to the state-imposed property tax
freeze. The new financial plan adopted by the City represents only two years rather
than our traditional three-year financial plan due to the inability to predict actions
of the state. In balancing the budget for a two-year period, wherever practical, the
City attempted to avoid any substantial,reduction in service levels. In addition, our
planning has been to maintain our current fiscal strengths and attempt'to avoid an
erosion of that fiscal position, such as maintenance of our Aaa bond rating.
A major element of the three-year financial plan 'was the, objective to increase and
strengthen the City'S cash reserve position. This continues with the new two-year
financial plan. In addition, procedures were adopted to allocate imreserved fund
balances between a contingency and an undesignated fund balance. The contingency is
available during the fiscal year for unanticipated and unbudgeted expenditures, while
the undesignated fund balance is intended to be maintained as working capital. The
city is committed to drawing from the undesignated fund balance only in emergency
situations. This unreserved fund balance allocation along with specific budgeting
techniques has allowed the City to increase or maintain fund balances over the past
four years, During this period, the City's operating revenues have exceeded expendi-
tures, a positive indicator of the City'S ability to live within its means.
The City continues to pursue cooperative efforts with other local governments. Joint
funding, purchasing, planning and other efforts allow us to meet mandates for new and
improved services in the future at the most reasonable cost. Joint cooperation
continues for regional transportation planning, human services, solid waste management
planning, a hazardous materials response program, an enhanced 911 emergency
communications system, community relations and education on drug and alcohol abuse,
joint operation of an animal control facility, joint operation of an,indoor swimming
pool facility and joint economic development efforts. While such cooperative efforts
are not new in concept, the City expects to enter into more such agreements with
neighboring governmental subdivisions, as well as with the University of Iowa.
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There are many signs that our city remains healthy and vibrant with great promise for
the future. A new technology and research facility has opened and a new eye clinic at
the University of Iowa Hospitals is under construction. - While the University of Iowa
student enrollment has begun to decline slightly, plans for future expansion in medical
research and othe'r services bode well for the City's future. We continue to see
sustained production in our major local industries. Industrial and commercial
interests within the community have continued to thrive.
We will be challenged during the next couple of years to maintain the vitality of our
city through greater economic development efforts, fiscal restraint in local government
and continued cooperation among local government officials.' We are confident that the
city is positioning itself to better meet the needs of the community in the future
through more effective long- term financial planning, as well as increasing the
financial strength and stability of the city. The city Council and its staff are
committed to managing the City'S destiny well into the future.
Major Initiatives
State of Iowa mandates on the disposal of solid waste results in continued rate
increases for both refuse collection and landfill fees. Recycling efforts were
instituted to comply with the mandate of reducing the amount of solid waste being
disposed of at the landfill.
A new parking ramp facility was built, and will become operational in October, 1993.
This 450-space parking facility will help ease the overcrowded parking of the City's
central business district.
Three new handicapped accessible transit buses were put into operation in June of 1993
and purchased to comply with the Americans with Disabilities Act. The impact on the
bus routes is being analyzed, and changes in the routes will be made during the next
fiscal year.
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A new radio system and computer-aided dispatch became operational this year. The
system cost $2 million and computerizes all emergency response calls for police and
fire, as well as 911 calls, This system is linked with Johnson County and the City of
coralville, and will be connected with the University of Iowa this next year.
Federal mandates regarding drinking water and wastewater treatment dictate that the
city will need to build a new water facility by the year 1996 at an estimated cost of
$50 million arid upgrade the wastewater treatment facilities up to, $30 million. This
will have a dramatic impact on user fees in the upcoming years.
The Iowa City Municipal Airport is in need of repairs to maintain its current status.
Discussions over the past year will continue on what will be done with the airport,
such as keep it at its existing location, move it to a new location or eliminate it
altogether. The City's share of this $10 to $15 million decision is 10%, as the FAA
will pay for 90% of the costs to move or maintain the existing site.
The Iowa City Housing Authority provides rental assistance for 748 units with an annual
contribution contract with the federal government of $3,5 million. Community
Development Block Grant monies were utilized for rehabilitation and renovation of both
owner-occupied homes and rental units,
Financial Information
In developing and evaluating the City's accounting system, consideration is given to
the adequacy of internal accounting controls. Internal accounting controls are
designed to provide reasonable, but not absolute, assurance that assets are safeguarded
against loss from unauthorized use or disposition, transactions are executed in
accordance with management's authorization and recorded properly to permit the
preparation of the general purpose financial statements in accordance with generally
accepted accounting principles. The concept of reasonable assurance recognizes both
that the cost of a control should not exceed the benefits likely to be derived and also
that the evaluation of costs and benefits requires estimates and judgments by
management.
All internal control evaluations occur within the above framework. We believe that the
city's internal accounting controls adequately safeguard assets and provide reasonable
assurance of proper recording of financial transactions.
The City maintains its day-to-day accounting records on the modified cash basis.
However, this report is prepared on a modified accrual basis for the governmental,
expendable trust and agency operations and on the full accrual basis for the City's
enterprise and internal service activities.
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Single Audit: As a recipient of federal financial assistance, the City is responsible
for ensuring that adequate internal controls are in place to ensure compliance with
applicable laws and regulations related to those programs. These internal accounting
and administrative controls are subject to periodic evaluation by the City's
management.
The results of the City's single audit for the fiscal year ended June 30, 1993 provided
no instances of material weaknesses in the internal controls or significant violations
of applicable laws and regulations based upon the audit of the general purpose
financial statements.
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Budget: The City adopts a two-year budget which includes both operations and capital
improvements. The state requires at least a one-year operating budget. While legal
spending control is exercised at the program level, management control is exercised on
a major objective of expenditure basis at budget decision unit levels within funds.
Encumbrance accounting is utilized in all funds for budgetary control. Encumbrances
outstanding at year-end for the governmental fund types are reflected as reservations
of the fund balances. Appropriations which are not encumbered lapse at the end of the
year.
Retirement Plans: With the exception of police and fire employees, substantially all
permanent City employees are covered by the Iowa public Employees Retirement System
("IPERS"). The state annually sets the contribution rate for all municipal entities
and covered employees. All covered employees are required to contribute 3.7% of a
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maximum salary of $35,000, while employers contribute 5.75%. There is no allocation
or measurement of unfunded liability to any municipal entity and, upon the retirement
of employees, the IPERS has the sole responsibility for their benefits. The City has
no responsibility to pay employee pension benefits of the IPERS system besides the
required contribution.
The police and fire employees are covered by the Municipal Police and Fire Retirement
system of Iowa. This state-wide system is a cost-sharing multiple-employer public
employee retirement system. The state annually sets the contribution rate for all
municipal entities and employees. The City has no responsibility to pay employee
pension benefits of the Municipal police and Fire Retirement system besides the
required contribution.
Comparative information concerning the contributions made to the pension and retirement
systems for the year ended June 30, 1993 is as follows:
Police & Fire
IPERS
Employees' contributions
Employer's contributions
Covered payroll
Number of employees
contributions as a percentage
of active member payroll:
City
Employees
$ 234,862
603,139
3,544,516
109
$ 409,754
636,781
11,074,453
453
17.00%
6.63
5.75%
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General Governmental Fin~cial Analysis: ' Revenue and transfers from other funds for
general governmental functions (General Fund, special Revenue Funds and Debt Service
Fund) totaled $36,507,000 for the year ended June 30, 1993, an increase of 7.5% over
1992. Property taxes accounted for $16 ,543,000, -45.3% of the total. The 4. n increase
in property taxes was added primarily to the General Fund to meet inflationary costs.
Intergovernmental and use of money and property revenues increased by 22.3% and 54.1%,
or $1,972,000 and $347,000, respectively, due to a new public housing program' and
, increases in existing housing programs.
A comparative summary of the general governmental revenue and, transfers from other
funds is as follows:
Percent Increase Percent
of (Decrease) of Increase
1993 Total From 1992 (Decrease)
(in thousands) (in thousands)
property taxes $16,543 45.3% $ 739 4.7%
Licenses and permits 473 1.3 21 4.6
Intergovernmental revenue 10.797 29.6 1,972 22.3
Charges for services 891 2.4 (617) (40.9)
Use of money and propert~ 996 2.7 347 53.5
Miscellaneous 1,925 5.3 (71) (3.6)
Transfers from other funds 4.882 .Jd.:.i 161 ...hi
Total i36 , 50~ ' 100.0% $2.552 7.5%
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Expenditures' and transfers ,to other funds for general governmental functions (General
Fund, Special Revenue F~ds and Debt Service Fund) totaled $35,903,000 for the year
ended June 30, 1993, an lncrease of $2,987,000, or 9.1% over 1992. Capital outlay
increased by 230.5% due to a new public housing program. Interest expense decreased
by 22.7% due to lower interest rates and certain bonds that were paid off during fiscal
year 1992. '
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A comparative summary of general governmental expenditures and transfers to other funds
is as follows: .
Percent Increase Percent
of (Decrease) of Increase
1993 Total From 1992 (Decrease)
(in thousands) (in thousands)
Current Operating: $
Community protection $ 7,597 21.1% 259 3.5%
Human development 5,041 14.0 371 7.9
Home and community
environment 6,449 18.0 401 6.6
policy and administr~tion 4,233 11.8 267 6.7
Capital outlay 2,148 6,0 1,498 230.5
Debt Service:
Principal 1,820 5.1 (264) (12.7)
Interest 639 1.8 (188) (22.7)
Transfers to other funds 7.976 .B:.1 643 ~
Total ~35,903 100,0% $2,987 9,1%
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Enterprise 'Funds: The City has seven enterprise funds. Enterprise funds operate
primarily from user charges for services. In the Sanitation Fund, the refuse
collection rate increased from $7.50 per month to $8.75 effective July 1, 1992, a new
recycling refuse collection fee of $2.25 began in July of 1992, and the solid waste
disposal fee increased from $31. 50 per ton to $42.25 effective July 1, 1992. The
refuse collection and solid waste disposal fee increases primarily arise from state
mandates adding restrictions to the disposal of solid waste in order to clean up
landfills. parking fees did not increase during the year ended June 30, 1993. The
Mass Transportation and Airport Funds operations continue to be heavily subsidized by
transfers of property tax revenues from the General Fund. These transfers represent
58% and 29% of these funds' total revenue, respectively.
Debt Administration: The ratio of net general obligation bonded debt to assessed'
valuation and the amount of net tax supported debt per capita are useful indicators of
the City's debt position to management, citizens and investors. These statistics for
the City as of June 30, 1993 were as follows:
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Net Tax Supported
Debt to Assessed
Value
Net Tax
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Debt Per
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$9,588,608
$5.34 : $1,000
$161
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Outstanding general obligation bonds as of June 30, 1993 totaled $12,650,000, of which
$1,740,660 issued for' wastewater treatment improvements will be funded, by the
Wastewater Treatment Fund, and $1,320,733 issued for water improvements will be funded
by the Water Fund. Tables in the statistical section of this report present more
detailed information about the debt of the City.
The City continues to have the same excellent bond racing on ,its general obligation
bonds that it has had for the past several years. ,This rating is given to those bonds
judged to be of the best quality and carrying the smallest degree of investment risks.
The city's bond ratings by Moody's Investors Services, Inc. as of June 30, 1993 were
as follows:
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Parking revenue bonds A
Wastewater rreatment revenue bonds A
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Capital Projects Funds: During the fiscal year ended June 30, 1993, $2,734,000 was
expended for capital outlay, of which $1,396,063 was capitalized in the General Fixed
Assets Account Group. The remainder was not capitalized according to the City's policy
of not capitalizing infrastructure fixed assets.
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General Fixed Assets: The general fixed assets of the City are those fixed assets used
in the performance of general governmental functions and exclude the property and
equipment of the proprietary funds. As of June 30, 1993, the general fixed assets of
the City amounted to $30,659,000, as compared to $27,817,000 as of June 30, 1992. This
amount represents the original cost of the assets and is considerably less than their
present value and replacement cost. The City follows a policy of not capitalizing
infrastructure fixed assets, such as streets, bridges, lighting systems, sidewal~s and
storm sewers, as well as expensing individual assets with a cost of less than $500.
Depreciation is not recorded for general fixed assets,
Cash Management: The majority of the City's investment activity is carried on by the
City's investment pool except for those funds which are required to maintain their
investments separately. This pooled concept provides for greater investment earnings
which are then allocated on a systematic basis. '
For the year ended June 30, 1993, the City earned $1,968,000 from all investments, a
decrease of $2,094,000 from the prior year. The following table shows how this was
allocated by fund type for the fiscal years 1993 and 1992:
Fund TvPe
1993
Investment
Earninqs
(in thousands)
$1,088
861
19
$1.968
1992
Investment
Earninqs
(in thousands)
Governmental
Proprietary
Fiduciary
Totals
$ 966
1,270
1,826
$4,062
Risk Management: The City completed its sixth full year under a property and liability
insurance program that provides for a $100,000 self-insured retention per occurrence,
with an annual aggregate retention of $510,000. The insurance provides coverage for
claims in excess of $100,000 per occurrence to a maximum of $5,,000,000 annual
~ggregate. The operating funds pay annual premiums to the Loss Reserve Fund, which is
accounted for as an internal service fund. The balance in the Loss Reserve FUnd is
available to cover the self-insured retention amounts and any uninsured losses.
For the past six years that the City has had this insurance coverage, the accumulated
loss ratio for paid claims was 5% of the aggregate loss reserve amount. The total
assets in the Loss Reserve Fund as of June 30, 1993 was $2,674,000.
Independent Audit: Chapter 11 of the Code of Iowa requires an annual audit, to be
performed. The independent public accounting firm of Ernst & Young was selected by the
City. In addition to meeting the requirements set forth in Chapter 11, the audit also
was designed to meet the requirements of the single Audit Act of 1984 and related OMB
Circular A-128. The auditor's report on the general purpose financial statements and
combining and individual fund statements and schedules is included in' the financial
section of this report. The auditor's reports related specifically to the single audit
are included in the compliance section.
Certificate of Achievement
The Government Finance Officers Association of the United states and Canada ("GFOA")
awarded a Certificate of Achievement for Excellence in Financial Reporting (the
"Certificate") to ,the City of Iowa City, Iowa for its comprehensive annual financial
report for the fiscal year ended June 30, 1992. The Certificate is the highest form
of recognition for excellence in state and local financial reporting.
In order to be awarded the Certificate, a governmental unit must publish an easily
readable and efficiently organized comprehensive annual financial report, whose
contents c~mform to program standards. Such comprehensive annual financial report must
satisfy both generally accepted accounting principles and applicable legal require-
ments.
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The Certificate is valid, for a period, of one year only . The City has received the
Certificate for the last eight, consecutive years., We believe our current .report
Continu~s to conform to theCeri:ificate requirements and ~le, are 'submitting it to ,GFOA
to'determine its eligibility for another certificate. '.
, Acknowledgements
The preparation of this'report could'not have been ~cc~mplished without the efficient
and dedicated .servicesof the entire staff of the City's, Finance Department. ,We would
.like to express our appreciation to all members of .the department who assisted and
contributed to its preparation. ,We want to especially recognize the contributions ,of
Senior Accountants, Ann Maurer and Regina 'Schreiber. ,In addition, we. would like to
commend, Sara Sproule, senior Accountant, T,reasury,forher work with cash, investments
and interest ,income. The .final documents professiorialquality is attributable to the
fine efforts ,of the Document Services Division, in particular, Beverly Jensen, and the
Central 'Procurement and Services print' shop; in particular, Judy Mills. ' ,
We would,also like to thank the, Mayor,' the members of the City Council and the City
Manager, for their interest and support in planning and conducting. the ,financial
operations of the City in a responsible and progressive manner.'
Respectfully submitted,
fh~~' '~t,', ~W)/
Donald J. Yll " .'
Director of i ance
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Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Iowa City
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
,June 30, 1992
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Govemment Finance Officers
Association of the United States and Canada to
govemment units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in govemment accounting
and financial reporting,
~ -01/'
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President
Jfh/~
Executive Director
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CITY OF IOWA CITY, IOWA,
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
Assets and
Other Debits
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Assets: '
Cash on hand
Equity in pooled cash
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Inventories
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Property and equipment:
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depreciation
Construction
in progress
other debits:
Amount available in
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(amounts expressed in thousands)
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.
Governmental Fund TYPes,
Special
General Revenue,
$ 2 $
5,781 . 9,160
279 61
870 68
74 . 167
83
51
29 65
22 ,319
2,295
$ 9.486
$ 9.840
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1,931
223
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5
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11,929
2,801
54,123
40,346
5,057
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5,446
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598 17,835
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$ 182 $ 209 $ 52 $ $ $ 1,011
543 731
539 499 22 1,316 3,130
29 - - - - 658
163 163
31 31
- - 237
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244 '
2,267 2;267 Q
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- - 107 107
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CITY OF IOWA CITY, IOWA
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COMBINED BALANCE SHEET,
ALL FUND TYPES AND ACCOUNT GROUPS
June 30, 1993
(amounts expressed in thousands)
Governmental Fund TvDes
General
Special
, Revenue
, Debt
Service
Capital
proiects
, $ 3 ;374 '
$ 305
.$
$ 608
125
,$
$
$
$
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HO
965
28
65
- "
5,489
70
, 586
5.318
3;981
504
(193) .
$ 6 ,112
$ 9,535
$
$ 772 '
504
$ 9.486
,$ 9,840
$
$ 1,380
629
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Internal
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Enterprise
$ 53.209' $
$ 55,120
$108,329
708
$ 7.332
$ 8,040
See accompanying notes.
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$ 2,576
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$ 2,620
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$
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49
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$ 11.012
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$ 30,659
30,446
10,238
1,030
20,738
" 1,075
93
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586
9.605
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$181.995
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CITY OF IOWA CITY, IOWA
COMBINED STATEMENT OF REVENUE, EXPENDITURES
AND CHANGES IN FOND BALANCES '
ALL GOVERNMENTAL FOND TYPES AND EXPENDABLE ,TRUST FONDS
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Year ended June ,30, 1993
(amounts expressed in thousands)
Revenues ,
Property taxes ,
Licenses and permits
Intergovernmental
Charges for services,
Use of money and property
Miscellaneous
Total revenues
Governmental
Special
General Revenue,
$ 12;023 $ 2,543
473
2,557 8,240
770 116
334 624
1.841 84
$ 17.998 $ 11;607,
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community protection
Human development '
Home and community environment,
Policy and administration
Capital outlay ,
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Principal
Interest
Total .eXpenditures
Excess ,(deficiency) of revenues
'over (under) eXpenditures
Other Financing Sources (uses)
Operating transfers:
From other funds,
(To) other funds'
Bond proceeds
Total other financing sources (uses)
Excess (deficiency) of ,revenues
and other financing sources '
over (under) expenditures and
other financing uses
$
$ 7,597
5,041
2,474
,4,.068,
684
79
$ 19.943
$ (1.945)
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165
1,464
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$ 6.003
. $ , .
(5,158) .
$ (5.158)
$ 4,848
(2,818)
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$ 85 $ 8.45
$ 6,058 $ 8,690
(31) - -
$ 6,112 $ 9,535
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Fund Balances, Ending
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$ 1,977 $ $ ,$16,543
473
160 153 11-,110. '
5. 1 2 894,
, 38 . 92 19 1,107
263 2.188
$ 2,020 $ . 516 $ 174 . $ 32,315
$ $ 119 $ $ 7,716
89 5,130
32 300 . 6,781
14 4,247
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639 9 648
$ 2,380 . $ 2.988 $ , 309 . $31.224
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$ 1. 230
$ 7,632
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, 504
772
See accompanying notes.
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Expenditures/Expenses
Current operating:
'Community protection
Human development
Home and community environment
Policy and administration'
Capital ,outlay
Debt service
, Total expenditures
Adjustments to GAAP
Excess (deficiency) of revenues and
other financing sources over (under)
expenditures and other financing
uses - GAAP basis
.', .'..'
Budc:ret
$ 12,099
374
2,123
696
334
1.978
$ 17,604
$ 8,350
, 5,667
2,888
4,467
$ '21.372
Other Financing Sources, (Uses) :
, Operating transfers from other funds $
operating transfers (to) other funds
Sale of bonds
Total other financing
, sources (uses)
6,424
(3,461)
$ 2 , 963
Excess (deficiency) of revenues and
other financing sources over (under)
expenditures and other financing
uses. nonGAAP basis $
(805) ,
.24~
":r', ,
Year ended June 30, 1993
(amounts expressed in thousands)
General Fund
Actual'
$ 12,223
473
1/690
1,411
279
2.152
$ 18,228
$ 8,097
5,237
2,497
4,100
$ 19.931
.$' 6,391
(3,321)
$ 3.070
$ 1,367
(1;282)
$
JJ
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COMBINED STATEMENT OF REVENUE, . EXPENDITURES AND OPERATING
TRANSFERS, NONGAAP BASIS '
',BUDGET AND ACTUAL
ALL BUDGETED FUNDS
, '
("~
Revenues
,Property taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
"
=,-
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l,
variance
Favorable
(Unfavorable)
[]
$ 124
99
(433)
715
(55)
, 174
, $. 624
[]
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. $ 253
430
391
367
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$ 1. 441
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$ (33) ,
140
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$ 107
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$ 2,17,~
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Budqet ' Actual (Unfavorable)
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Variance
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, Budqet 'Actual' (Unfavorable)
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$ 2,540 $ 2,569
8,714 8,304
10 18
522 522
80 227
$ 11.866 $ 11,640
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- -
(410)
8 13 ' 5 (8)
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(226) $ 2,034 $ 2,074 $ 40
$
$
$ 1 $ 5 $ (4)
6,108 5,338 770
187 158 29,
$ 6.296 $ 5.501 $ 795
$ '3,419 $ 3,479 $ 60
(7,861) (5,375) 2,486
$ (4.442) , $ (1. 896) $ 2,546
$ 1.12,~
$ 4,243
(3.39B)
$ , 3.115
L~
See accompanying notes.'
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$ 352
448
2,327
$, 3.127
$ 823
$
$
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$ 823
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(302) $ (32)
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CITY OF IOWA CITY, IOWA
',~'
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COMBINED STATEMENT O,F REVENUE, EXPENDITURES MID OPERATING
TRANSFERS, NONGAAP BASIS .
, BUDGET AND ACTUAL
ALL BUDGETED FmlDS (continued)
Year ended June 30, 1993':
,(amounts expressed in thousands)
CaDi tal proiects
Excess. (deficiency) of .revenues and'
other financing sources over (under)
expenditures and other financing
uses - nonGAAP basis ~(3.505)
Adjustments to GAAP
Excess (deficiency) of revenues and
other financing sources over (under)
expenditures and other financing uses
- GAAP basis
Revenues
Property taxes
Licenses arid permits
Intergovernmental
Charges for services ,
Use of money and property
MiscellC!neous ,
Total revenues
Expenditures/Expenses
Current'operating:
Community protection
Human development
Home 'and community environment
'Policy and administration
Capital outlay .
Debt service '
Total expenditures
Other Financing,Sources (Usea) ,
Operating transfers from other funds $
,operating transfers to other funds
Sale of bonds
Total other financing
sources (uses)
,I.,,' ,''' \,
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BudClet
Actual
$
$
,346,
153
1
120
215
$ 489
9
$ . 355
$ 377
421
4,780
1,212
$ 330
260
1/437
1/181
$ 6;790
$ 3,208
5/995
(3/065)
$ 2/896
(1/707)
$ 2,930
$ 1.189
$ (1/530)
288
$ (1. 242)
-26-
Funds
Variance
Favorable
(Unfavorable)
$
(193)
1
120
206
$ 134
$ 47
161
3,343
31
$ 3.582
$ (3,099)
1,358
$ (];,741)'
$1,975'
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Variance
Favorable
Budqet Actual (Unfavorable)
$
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$ 148
$
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$
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$ $ $ $ $
- - - - 1 1
141 (7) 586 881 295
2 2 16/888, 17/282 394
11 '11 725 831 106
3,063 3.063 715 447 (268)
$ 3.217 ' $ 3,069 $ 18.914 ' $ 19.442 , $ 528
$ $
$ --
$ . 171 .
(33)
$
138
2/205' (1/583)
,.24/974
$ (336)
$ (1.583)'
$ 24.974
$ 2.205
$
(12) ,
$ lQ/861
(10/283)
3.520
$ 4.098
159 '$
(33)
$
$
(12) .
126
$ 1/138
$ 1.474
~ (1.962)
, (1.118)
$ 20
See accompanying notes.
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(2.968)
$ (481)
$ 4,449
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CITY OF IOWA CITY, IOWA
COMBINED STATEMENT OF REVENUE, EXPENDITURES AND OPERATING
TRANSFERS, NONGAAP BASIS
BUDGET AND ACTUAL
ALL. BUDGETED FUNDS, (continued)
Year ended June 30,' 1993
(amounts expressed in thousands)
Total,
Revenues
Property taxes
Licenses and permits
Intergovernmental
charges for services ,
. use of money and property
Miscellaneous
Total revenues
"
Expenditures/Expenses
Current operating:
Community protection
Human development
Home and 'community environment
Policy and administration
Capital outlay
Debt service,
,Total expenditures
Other Financing Sources (Uses)
Operating transfer from other funds
Operating transfer to other funds
Sale of bonds
Total other financing
sources (uses)
Excess (deficiency) of revenues
and other financing sources over
(under) expenditures and other
financing uses - nonGAAP basis
Adjustments to GAAP
Excess (deficiency) of revenues arid
other financing sources over
(under) expenditures and other
financing uses -,GAAP basis
,-
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t, ,.,.i
Budqet ' "
$ 16,639
374
11;917
17,607
1,602
2.782
,$ 50.921
$ 9,080
6,536
41,699
5,866
$ 63.181
$ 27,693
(24,703)
3.520
$ 6,510
~ (5,750)
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$ 16,823
47,4
11,169
18,719,
1,801
6,104,
$ 55.090
$ 8,663
5,870
34,474
5,439.
$ 54,446
$ 22,999
(19,759)
3,519
$ 6.759
$ 7,403
(8.479)
$ (1.076)
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variance
Favorable
(Unfavorable)
$ 184
100
(748)
1,112
199
3.322
$ 4.169
$ 417
666
7,225 .
427
$ 8.735
$ (4,694)
4,944
(1)
$ 249
$ 13',153
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CITY OF IOWA CITY, IOWA
COMBINED STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED
, EARNINGS/FUND BALANCES,
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS
Year ended June 30, 1993
(amounts expressed in thousands)
ProprietarY Fund TYPes
Total
Internal Memorandum
Enterprise Service Onlv)
Operating Revenues
Charges for services $ 17,163 $ 1,997 $ 19,160,
Miscellaneous 992 3.322 4,314
Total operating revenues $ 18.155 $ 5.319 $ 23.474
Operating Expenses
Perllonal services $ 5,209 $ 678 $ 5,887
Commodities 603 925 1,528
Services'and charges 5.730 2,422, 8,152
$ 11,542 $ 4,025 $ 15,56'1
Depreciation 2,607 563 3.170
Total operating expenses $ 14 . 149 $, 4.588 $ 18.737
Operating income $ '4,006 $ 731 $ 4,737
Nonoperating Revenues (Expenses)
Gain (loss) on disposal of
property and equipment $ (108) $ 2 $ (106)
Operating grants 440 440
Interest income 735 125 860
Interest expense (3 .282) (3 .,282) ,
Income before operating transfers $ 1,791 $ 858 $ 2,649
Operating Transfers
From other funds $ 2,175 $ $ 2,175 ,
(To) other funds (466) (466)
Total operating transfers in $ 1.709 $ $ 1. 709
Net income (loss) before
extraordinary loss $ 3,500 $ 858 $ 4,358
Extraordinary loss on bond (3,981)
refunding (3,981)
Net income (loss) (481) , 858 377
Depreciation on assets acquired
by contributed capital that reduces,
contributed capital 158 158
Retain~d Earnings/Fund Balances, Beginning 27,006 4,538 31,544
Residual equity transfers in 20 20
Residual equity transfers out (73) (20) (93)
Retained Earnings/Fund Balances, Ending $ 26.630 $ 5,376 $ 32,006
See accompanying notes.
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CITY OF IOWA CITY, IOWA
COMBINED STATEMENT OF CASH FLOWS
ALL'PROPRIETARY FUND TYPES
.[
Year ended June 30/ 1993
(amounts expressed in thousands)
[,
I' Operating activities
- .' Operating income
t
Adjustments to reconcile operating income to net
cash, provided by operating activities:
Depreciation and amortization
Changes in assets and liabilities:
Increase in receivables from
operating activities.
(Increase) decrease in inventory
Decrease in deposits
Increase (decrease) in accounts and
. inter fund payables for operating activities
Increase in accrued liabilities for operating
activities
Total adjustments
Net cash, provided by operating activities
Noncapital financing activities
Operating grants'received
Operating transfers - from other funds,
Operating transfers -' (to) other funds
Net cash provided by noncapital financing
activities
[
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Capital and related financing,activities
Bond proceeds transferred in
Acquisition and construction of'property
'and equipment
principal paid on bonded debt
Interest paiq on bonded debt
Capital contributed for property and equipment
Capital contributed
Net residual equity transfers
Transfers to restricted bond reserves
payments from restricted bond reserves
Net cash used for capital and related
financing activities
.( \
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Cash flows provided by investing activities
interest on investments
Net increase in cash and cash equivalents
Cash and cash equivalents, beginning
Cash and cash equivalents, ending
See accompanying notes.
,
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Proprietary Fund TvDes
Enterprise
$' 4/006
2/813
(70)
1
(84)
39
$ 2.706
$ 6 , 712
$ 479
2/175
(466)
$ 2.188
$ 3,450
(4/229)
(2,785)
(3,668)
198
298
(53)
(9/183)
10.725,'
$ (5,247)
$ 686
$ 4,339
$ 4,762
$ 9.101
Internal
Service
$
731
, 564
(11)
(75)
7
(70)
212
$ 620
$ 1. 351
$
$
$
(1/297)
96
(20)
$ (1,221)
$ 150
$ 280
$ 4.021
$ 4,301
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(Memorandum .
Onlv)
$ 4/737
3/377
(81)
(74)
(84)
(63)
251
$ 3.326
$ 8.063
$ 479
2/175
(466)
'$ 2 , 188
$ 3,450
(5/526) .
(2,785)
(3,668)
294
.298
(73)
(9,183)
10,725
$ (6,468)
$ 836
'$ 4/619
$ 8.783
$ 13,402
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS
June 30, 1993
1. Accounting policies
The City of Iowa City, Iowa (the "City"), was incorporated April 6, 1853, and
operates under the Council/Manager form of government. The City provides a broad
range of services to citizens including general government, public safety,
streets, parks and cultural facilities. It also operates an airport, parking
facilities, a mass transportation system, water, wastewater treatment and
sanitation utilities and a housing authority.
The financial statements of the city have been prepared in conformity with
generally accepted accounting principles ("GAAP") as applied to government units.
The Governmental Accounting Standards Board ("GASB") is the accepted standard-
setting body for establishing governmental accounting and financial reporting
principles. The more significant of the City's accounting policies are described
below.
The Reporting Entity
For financial reporting purposes, the City includes all funds, account groups,
agencies, Boards, commissions and authorities that are component units of the
City government. The criteria used to evaluate this relationship with the City
relates to the oversight responsibility exercised by the City Council, including
governing authority selection and continuing relationships, budget adoption,
taxing authority, debt responsibility and obligation of the City to finance any
deficits that may occur, or receipt of significant subsidies from the City,
Based on the foregoing criteria, the Johnson County Council of Governments is
included in the City's general purpose financial statements as an expendable
trust fund. The Mayor'S Youth Employment Program and project Green each act
under the direction of an autonomous Board and do not meet the component unit
criteria. The City does, however, act as financial custodian for the funds of,
these entities and, therefore, includes them in its general purpose financial
statements as agency funds.
,
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The Iowa City community school District is administered by an autonomous Board,
created under the authority of chapters of the Iowa Code separate and distinct
from the City and, thus, their financial statements are not included in this
report. The Iowa City Conference Board, which governs the Iowa City Assessor's
Office, also did not meet the above criteria and is excluded from this financial
~eport.
In June, 1991, the Government Accounting Standard Board issued Statement No. 14,
The Financial Reporting Entity. The City will be required to comply with the new
standard for the year ended June 30, 1994. The City has not completed the
analyses required to estimate the impact of the new Statement. However, the
adoption of Statement 14 is not expected to have a significant impact on the
City'S financial position.
Description of Funds and Account Groups
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These financial statements include all funds and account groups owned or ad-
ministered by the City, for which the City acts as custodian, or that were
determined to be component units of the City.
The City maintains its records on a modified cash basis of accounting under which
only cash receipts, cash disbursements and encumbrances, investments and bonded
debt are recorded. These modified cash basis accounting records have been
adjusted to the accrual or modified accrual basis, as necessary, to prepare the
accompanying financial statements in accordance with GAAP.
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The accounts of the City are organized on the basis of funds or account groups,
each of which is considered to be a separate accounting entity. The fund types
are governmental, proprietary and fiduciary. The account groups are general
fixed assets and general long-term debt. Each fund or account group is accounted
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS {continued}
June 30, 1993
for by providing a separate set of self-balancing accounts that comprise its
assets, liabilities, equity, revenue and expenditures or ,expenses, as appropri-
ate. The funds and account groups are presented as follows:
Governmental Fund Types
The General Fund accounts for all financial resources of the ,City, except for
those required to be accounted for separately. The revenue of the General Fund
is primarily derived' from property taxes, ,charges' for services, fines and
forfeitures, licenses and permits, and certain revenue from state and federal
sources. The expenditures of the General Fund primarily relate to general
administration, police and fire protection, streets and public buildings
operation and maintenance, and parks and recreation.
The Special Revenue Funds account for revenue derived from specific sources that
are required to be accounted for as separate funds. The funds in this category
include the Community Development Block Grant Fund, Other Shared Revenue and
Grants Fund, Employee Benefits Fund and the Housing Authority Fund.
The Debt Service Fund accounts for the accumulation of resources and for the
payment of general long-term debt principal, interest and related costs.
The Capital Projects Funds account for all resources to be used in the
,acquisition and construction of capital facilities and other major fixed assets,
with the exception of those that are financed by proprietary fund monies. The
funds in this category include the Bridge, Street and Traffic Control Construc-
tion Fund and the Other Construction Fund.
Proprietary Fund Types
The Enterprise Funds account for operations and activities that are financed and
operated in a manner similar to a private business enterprise, and where the
costs of providing goods or services to the general public on a continuing basis
is expected to be fi~anced or recovered primarily through user charges, or where
the City has decided that periodic' determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital mairitenance, public
poli,cy, management control, accountability or other purposes. The various
enterprise funds include the Parking Fund, Wastewater Treatment Fund, Water Fund,
Sanitation Fund, Airport Fund, Mass Transportation Fund and the Broadband
Telecommunications Fund.
The Internal Service Funds account for goods and services provided by one
department to other City departments on a cost reimbursement basis. The funds
in this category are the Equipment Maintenance Fund, Central Services Fund, and
the Loss Reserve Fund.' '
Fiduciary Fund Types
The Trust and Agency Funds account for assets held by the City in a trustee or
custodial capacity and include the following funds:
Expendable Trust Funds
Johnson County Council of Governments Trust Fund
Water Revenue Bonds Funded Trust Fund
Wastewater Treatment Revenue Bonds Funded Trust Fund
Wastewater Treatment General Obligation Bonds Refunding Trust Fund
Agency Funds
Project Green Fund
Mayor's Youth Employment program Fund
Employee Deferred Compensation Fund
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
Account Groups
The General, Fixed Assets Account Group accounts for all City general fixed
assets, except for property and equipment associated with the operations of
proprietary funds. '
The General Long-Term Debt Account Group accounts for ail City general obligation
and other long-term debt expected to be financed from governmental fund types.
Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined
by its "measurement focus". All governmental funds and expendable trusts are
accounted for using a current financial resources measurement focus / which
generally includes only current assets and current liabilities on the balance
sheet. The modified accrual basis of accounting is used for these funds, along
with the agency funds. 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 thereafteF to be used
to pay liabilities of the current period) and measurable (the amount of the
transaction can be determined). Revenue accrued includes property taxes (if they
are collected within 60 days after the year-end), intergovernmental and interest
earned on investments. Expenditures are recqrdedwhen the related fund liability
is incurred. Principal and interest on general long-term debt are recorded as
fund liabilities when due.
All proprietary funds are accounted for on a flow of economic resources
measurement focus, which includes all assets and liabilities associated with the
operations of these funds on the balance sheet. The accrual basis of accounting
is used for these funds. Therefore, revenue is recognized in the accounting
period in which it is earned and expenses are recognized in the period incurred.
Cash and Investments
The City maintains one primary demand deposit account through which the majority
of its cash resources are processed. Substantially all investment activity is
carried on by the City in an investment poo1, except for those funds required to
maintain their investments separately. The earnings on the pooled investments
are allocated to the funds on a systematic basis. All investments are stated at
cost or amortized cost, except the investments in the Employee Deferred
Compensation Fund, which are stated at market value.
For the purpose of the statement of cash flows, nonrestricted investments with
a maturity of three months or less are considered cash equivalents. Only
restricted investments with a maturity of less than one day are considered cash
equivalents.
Receivables and Revenue Recognition
property taxes receivable are recognized at the time they are levied by the local
taxing authority, the County of Johnson/ State of Iowa. Property taxes levied
for the fiscal year ended June 30, 1993 were certified on March 15, 1992/ based
on the 1991 assessed valuations establishing a lien date of July 1/ 1991. Taxes
are payable in two installments, due September 1 and March 1/ with a 1~ per month
penalty for delinquent payment. That portion of the 'property taxes receivable
that is recorded in the governmental fund types and similar trust funds / and that
is not available for the current year's operations, is shown as deferred revenue.
Special assessments receivable are recorded at the time of the levy, and that
portion that is not available for the current year's operations is shown as
deferred revenue. Interest revenue on special assessments is recognized when
collected.
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
Federal and state grants, primarily capital grants, are recorded as receivables'
and the revenue is recognized during the period in which the City fulfills the
requirements for receiving the grant awards.
Income from investments in all fund types and from accounts and unbilled usage
receivables in proprietary fund types is recognized when earned. ,Licenses and
permits, fines and forfeitures, fees and refunds, charges for services, (in
governmental fund types), miscellaneous and other revenues are recorded as
revenue when received in cash because they are generally not measurable until
actually received.
Inventories
Inventories are recognized only in those funds in which they are material to the
extent of affecting operations. For the, City, these are the Water Fund,
Equipment Maintenance Fund and the Central Services Fund, all of which are
Proprietary Fund types. Inventories are reported at the lower of cost (first-in,
first-out) or market. The costs of governmental fund type inventories are
. recorded as expenditures when purchased.
Property and Equipment
Property and equipment in the General Fixed Assets Account Group are reported at
original cost, or at fair market value at the date ,of donation when received as
donated properties. The City follows the policy of not capitalizing infrastruc-
ture fixed assets such as streets, bridges, lighting systems, sidewalks and
individual assets with a cost less than $500. Depreciation is not recorded for
general fixed assets.
Property and equipment associated with the proprietary fund types are reported
at original cost, or at fair market value at the date of donation when received
as donated properties. Assets with an individual cost less than $500 are not
capitalized. Depreciation is computed using the straight-line method over the
following estimated useful lives:
Buildings and structures
Improvements other than buildings
Vehicles
Other equipment
20-50 years
15-50 years
5-20 years
5-30 years
In the Mass Transportation Fund, the City restores to retained earnings the
depreciation on certain buses that have been acquired through federal grants, by
a corresponding reduction of the contributed capital. This application is
limited to the depreciation on the buses acquired by these grants, . as the city
anticipates that these buses will be replaced through additional federal funding.
Property that is being acquired under lease purchase contracts has been capital-
ized in the financial statements in accordance with generally accepted accounting
principles.
Interest is capitalized on proprietary fund assets acquired with tax-exempt debt.
The amount of interest to be capitalized is calculated by offsetting interest
expense incurred from the date of the borrowing until completion of the project,
with interest earned on invested proceeds over the same period.
Bond Discount
Costs incurred by proprietary fund types in connection with the issuance of
bonded debt have been recorded as an asset and are being amortized over the term
of the related debt.
Debt issued at a discount is recorded net of the unamortized discount, with the
discount being amortized over the term of the debt.
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
Compensated Absences
Permanent City employees accumulate vacation and sick leave hours for subsequent
use or for payment upon death, retirement or termination. If sick leave is paid
upon death, retirement or termination (except firefighters), the total accumu-
lated hours are paid at one-half, of the then effective hourly rate for that
employee or at the sick leave payout amount as of June 28, 1985, whichever is
less. ' Employees hired on or after June 29, 1985 are not eligible for payment of
accumulated sick leave upon termination, death or retirement.
For governmental fund types, the amount of accumulated unpaid vacation and sick
leave that is payable from available resources is, recorded as a liability of the
respective fund, and the remaining amount is recorded in the General Long-Term
Debt Account Group. The vested amount of unpaid vacation and sick leave of
proprietary fund type employees is recorded as a liability of the appropriate
fund.
Budgetary and Legal Appropriation and Amendment Policies
The City prepares and adopts an annual program budget, as prescribed by Iowa
statutes, for all funds except pension trust, internal service and agency funds.
This is formalized in a separate budgetary report, the Financial Plan. This
budget is adopted on or before March 15 of each year to become effective July 1,
and constitutes the City's appropriation for each program and purpose specified
therein until amended. The adopted budget must include the' following:
a. Expenditures for each program:
Community Protection
Human Development
Home and Community Environment
Policy and Administration
b. The amount to be raised by property taxation
c. Income from sources other than property taxation
d. Transfers in and transfers out
The legal level of control (the level at which expenditures may not legally
exceed appropriations) is the program level for all funds combined, rather than
at the individual fund level. Management can transfer within program, within
fund type, without approval of the governing body. It is necessary, therefore,
to aggregate the expenditures of the budgeted activities within the governmental
fund types with the expenditures of the budgeted activities within the enterprise
funds on a program basis, and to compare such program totals to program budgeted
totals in order to demonstrate legal compliance with the budget. The City's
budget for revenue focuses on the individual fund revenue rather than on
aggregated fund totals.
The City formally adopts budgets for several funds that are not required by state
law to be included in the annual program budget. Annual operating budgets are,
adopted for the internal service funds. These budgets are adopted and amended
at the same time and in the same manner as the City'S annual program budget.
A City budget for the current fiscal year may be amended for any of the following
purposes as prescribed by Iowa statute:
a. To permit the appropriation and expenditure of unexpended, unencumbered cash
balances on hand at the end of the preceding fiscal year.
b. To permit the appropriation and expenditure of amounts anticipated to be
available from sources other than property taxation.
c. To permit transfers between funds.
d. To permit transfers between programs.
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A budget amendment must be prepared and adopted in the same manner as the
original budget. The City's budget was amended as prescribed, and the effects
of that amendment are shown in the financial statement presentation. Individual
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)'
June 30, 1993.
amendments were not material in relation to originally appropriated amoUnts. '
Appropriations as adopted or amended, and not encumbered, lapse at the end of the
fiscal year .' ' ' '
Statements of budget and ,actual revenue and expenditures have been'pre~ented on
a fund type basis and disclosur~s'are presented that compare,budget'and actual
expenditures on, the legal prograinbudget basis for, the "City as a whole. ,The
statements reflect the CitY's'modified cash basis method, of budget preparation,
which records revenue on a, cash basis and expenditures ,on, a cash basis, plus
accrues outstanding purchase orders, at fiscal year-end.
Encumbr,ances
Encumbrances represent commitments related to unperformed contracts,for goods or
services. ' ' Encumbrance accounting-under which purchase orders, contracts, and
other'commitments for the expenditure of resources are recorded to reserve that
portion of the applicable appropriation'-is utilized in the governmental funds.
Encumbrances outstanding at year-end are, reported as reservations of fund
balances and do not ',constitute expenditures or liabilities because the commit-
ments ,will be honored during the subsequent' year. ,For budgetary control'
purposes, encumbrances provide authority to 'complete those transactions as
:expendituresduring'suhsequerit years. Encumbrances are reflected for all ,funds ,
'in the budgetary statements contained in this report, and expenditures 'that
, occurred .as a result of a prior year's' encumbrance, for which the budget was, not
amended, have' been eliminated.
Total Columns 'on Combined Statements
, '
The total columns on the combined statements are captioned "Memorandum Only" to
indicate that they are presented only to faciliti;lte financial analysis. Data in
, these columns do not present financial position, results of operations or cash
, ,flows in conformity with generally accepted accounting principles; neither are' ,
, such data comparable toa consolidation because interfund transactions have not
been eliminate4 in ,the' aggregation of this ,data.
Reclassifications
Certain ,amounts from prior year have been reclassified to conform with the
current year's presentation.
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CITY OF IOWA CITY I IOWA
NOTES TO FINANCIAL STATEMENTS' (continued)
June 30, 1993
2. Compliance 'and Accountability'
, ' '
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At JlUle'30, 1993, the retained earnings balance for the Airport Fund is a'deficit
of $550,000.' This deficit balance does 'not ,represent a violation of ariy law.
It isa result of ,Airpo'rt operations. The operating subsidy provided by general
property taxes has always been calculated for cash basis funding requirements of
operations, which does not consider depreciation expense, which primarily relates
to assets funded through contributed capital.
At June 30, 1993/ the Wastewater Treatment Revenue Bonds Funded Trust F~dhas
a deficit fund balance of'$6/000. This deficit ,fund balance, does not represent
,a violatioriof any law'and occurred because the principal amount of the debt
exceeded the 'cost of the investments purchased to pay the bonds and interest as
, they mature . 'The yield on the investments will be greater than the debt service
requirements over the remaining life of the:bonds. '
, At June 30, 1993, the Bridge, 'Street and Traffic Control Construction, Fund has
a deficit fund balance ?f $146,000. This deficit does not represent a violation ':
of any law and results primarily from expenditures in excess of funding provided ,
,to-date on several individual capital projects. The deficit will be financed in
the future fromgrants, transfers from other City funds and proceeds from general
obligation bonds. '
At June, 30, 1993/ the Community Development' Block Grant Fund has a ,deficit
balance of $89/000. This deficit does not represent a ,violation of any law and
results primarily from expenditures, ,in excess of funding provided to-date on
several individual capital projects; The deficit will be financed in ,the future
from grants. ,,' " " ' ,
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At June 30, 1993/ the Housing Authority Fund has a deficit balance of $75,000.
This deficit does not represent a violation of any law and results primarily from
expenditures in excess of funding provided to-date on several ,individual capital'
projects. The deficit will be financed in the future from grants.'
3. Residual Equity Transfers
The Equipment Maintenance Fund accounts ,for the provision of maintenance and
replacement of city vehicles and equipment for City departments from a central
vehicle pool. If a fund requires additional,vehicles, the fund purchases the
, vehicle from the fund's resources and then transfers the vehicle to the Equipment
Maintenance Fund. The General Fund transferred out $31/263/ the Sanitation Fund
transferred out $38/400, and the Water Fund transferred out $4,857 to the
Equipment,Maintenance Fund. Also, 'the Wastewater Treatment Fund made a $28,200
land transfer to CDBG, the Equipment Fund made a $13/9b3 equipment transfer to
the General Fund and $4/917 equipment transfer to the Sanitation Fund. The'
Wastewater Treatment General Obligation Bonds Refunding Trust transferred its
liquidated balance of $20 ,100 to the, Wastewater Treatment FUnd. '
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CITY OF IOWACITY,IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
4. Cash 'and Investments
The City maintains' a 'cash and investment pool that is, a~ailable for use ,by all,
funds., Each, fund type's portion of this pool is presented on the combined
balance sheet as "Equity in Pooled Cash and Investments",.
Deposits
At June 30, ,1993, the carrying amoUnt of the City's cash and deposits, including
certificates of deposit, was $29,'401,986. The bank balances totaled $29,867,814.
Of the bank balances" $1,057,,145 was covered by federal depository insurance or
the. National Credit Insurance Fund" and $28,810,669 was collateralized with
securities, or letters-of-credit held by the' City or the City's agent in the
City' sname,or by a multiple financial ,collateral. pool in accordance with'
Chapter 12Cof the Code of Iowa. , Chapter 12C provides for additional assessments
against the depositories to ensure that there will be no 'loss of public funds.
Investments.
The City isauthorize'd by statute to invest public funds in obligations of the
United'States Government;' its agencies and instrumentalities; certificates of
deposit or other evidences of 'deposit at federally-insured depository'institu-
tions approved by the City Council and the Treasurer of the state of Iowa; prime
eligililebankers'acceptanceSi certain high-rated commercial paper; perfected
'repurchase agreements;,' certain registered open-end management investment '
companiesiand certain joint investment trusts. '
. Upon establishment of the Funded Bonds Trust Funds arid the Refunding Bonds Trust
Fund, specific purchases of U.S. government: obligations were made with the monies
deposited into the respective 'trust funds, in accordance with the . respective
tr,ust agreements. '
, '
, .
The City's investments are categorized to give an indication of the level of risk
assumed by the City atyear~end. The categories are defined as:
(1) .Insured or registered in the City's name, ors~curities held by the City
or its agent in the City's name. ' . . ,
(2) Uninsured and unregistered securities held by the counterparty' strust'
department or agent in the City's name.' . .
(3) Uninsured and unregistered securities held by the counterpartyor by its
trust department or agent, but not in the City' sname.'
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CITY OF IOWA, CITY, IOWA
" NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
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'The' following is a summary of the City's investments, including restricted II:j
assets, at June 30, 1993:
I,
Cateqorv
12
, Carrying
Amount '
'3
u. S. Government
. securities' $8,020,848 $
Investments in: ,
Annuity contracts
Iowa Public
, Agency
Investment
Trust,
, Employee deferred
compensation
funds
Mutual fUnds
Market
Value
$
$ 8,020,848 $ 8,144,989
2,042,424
2,042,424
5,061,293
2,267,154
200.000
'$17 . 591 ,719,
. '
5,061,293
2,267,154
198.919
$17.714.779
The iHorementioned annuity' contracts, Iowa Public Agency Investment. Trust,
employee deferred compensation funds and mutual funds, represent investments in
pools inanaged by others.' Therefore, these investments, are not categorized
because they are hot evidenced by securities that exist in physical or book entry
form. .
, '
The City's investments during the year did,notvary substantially from those at
June 30, 1993, in type, amounts' or level of risk.' '
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CITY OF IOWA CITY, IOWA,
NOTES TO ,FINANCIAL STATEMENTS, (continued)
June 30/ 1993
5. Changes in General Fixed Assets
During the year ended June 30/ 1993/ general 'fixed ,asset acquisitions, and
disposals by type and funding source were as follows':
, "
ChanQ'es'bv TYPe and'Fundiriq Source
, Disposals
Balance Acquisi tions ' , and Balance
Julv 1.'1992 'and Transfers Transfers June 30. 1993
By type:' "
Land $ 3/193/980 $ 128/200 $ - , $ 3,322/180
, Buildings and
structures ' 15,635/629 2/221/538 22,197, 17/834,970
Other improvements 797/930 160/922 1,539 957/313
, Equipment and'
vehicles 4/315,087 ' 2.757',388 ' 670/778 ,6,401;697
Cons'truction, in' ' '
progress 3.874.520 2.743,254 4.474.755 2.143.019
$27.817.146 $8.011,302 $5.169,269 $30,659;179
, ,By funding source:, '
General Fund
Special Revenue
Funds '
Gifts
Capital Projects "
Funds:
General '
obligation bond
proceeds
, Other governments
$ 8/800/128 $4,036,395 $2,860/861 $ 9/975/662
I'
, 6,211,864 ' '
4/791,447 1/485,832 65,415
'274,900 368,916 29,048 614,768 Po
2,093,611
26.548
$8,011.302
2/201,125
12.820
$5;169.269
10/722/964 '
'3 .146.546'
$30.659;179
10,817/853 '
3.132.818
$27.817,146
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, CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL, STATEMENTS (continued) ,
June 30, 1993 'IJ '
As of June 30, 1993, the composition cif general fixed assets by type and function .r,1
was as follows:, I
, Composition bv TYPe and Function
Community
Protection:
, police '
protection ~
Fire protection
Traffic
engineering,
Inspection
services
Total Community
Protection $ ,
Land
'Buildings
, and
Structures'
, Improve-
ments
Other
, Than
Buildinqs
Construc-
Equipment' tion
imd , in
Vehicles ,Proqress
Home and Community
Environment:
Physical
environment $
Community
development
Streets
Total Home and
Community
Environment. $1. 987 ,831 '
,
$ 67,663 $ 33,304 $2,136,482 $ 82,550
,41,581 351,018 1,528,594 6;963
- - 4,229 63,865
118 . 761
41.581 $ 422 , 910 ' $ 33.304 $3.847.701 $ 89.513
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12,812 $ 40,157 $254,586 .$ 40,550 $ $ 348,105 1.1. CD
1,975,019 2,651,190 56,526 315,636 1',410,108, , 6;408,479 [I
177.217 91.732 268.949
$ 2.868.564 $311.112 $ 447.918 $1.410.108
$ 4,367,276 $579,901 $ 190,954 .$ . 246,837
950,623 15,039 241,099
3,474,744 650,988'
407,549 40,333
1,226.211 1. 850 188;759
$10,426,403 $596.790 $1. 312 .133 $ 246.837
Human Development:
Parks $1,071,768
Recreation
Library 155,000
Animal Shelter
senior Center
Total Human
Development $1,226.768
Policy and
Administration ,$ 66,000 $ 4.117.093 $ 16.107 $ 793,945 $ 396,561
Total general
fixed assets
'$3;322,180 $17.834,970 $957,313 '$6.401.697 $2.143.019
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$ 6',456,736
1,206,761 0
4,280,,732
447, 8.82
1.416;820
$i3.808.931 [J
$ 5,389.706 [J
$30.659,179
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CITY OF, IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
During the year ended June 30, 1993, general, fixed asset acquisitions and
. disposals by function were as follows:,
,..
.
, ,','
.-.',
Chanqes bv Function
Acquisitions 'Disposals
Balance and and Balance
. Julv 1,1992 Transfers Transfers June 30 , 1993
Community Protection: $2,058,038 $2,389,163
police protection $ 2,651,123 $ 2,319',998
Fire' protection. 1,541,066 445,931 58,841 1,928,156
,Traffic ,engineering 51,576 16,5,18 , 68,094
Inspection services 95.901 35,126 12.266 118.761
, '
Total Community' Protection $ 4.339,666 ' $2.555.613 ' $2.460.270 ~ 4,435,009
Home and,Community
Environment:
Physical environment $ 212,549 $.139,442 $ 3,886, $ 348,105
community development, 4,954,928 1,485,614 32,063 6,408,479
Streets 220.869 48.080 268.949
Total Home and Community
Environment $ 5.388.346 $1. 673 .136 $ 35,949 $ 7,025.533
Human 'Development: r ,
Parks $ 6,148,726 $ 397;416 $ 89,406 $ 6,456,736
Recreation ' 1,185,400 42,268 20,907 1,206,761
Library 4,348,628 186,845 254,741 . 4,280,732'
Animal Shelter ' 436,702 12,350 1,170 447',882'
Senior Center 1.376;882 41.526 1.588 1. 416 i 820
Total Human Development $13,496,338 $ 680,405 $ 367.812 $13.808.931
, ,
Policy and Administration $4,592.796 , $3.102.148 $2.305.238 $ 5,389,706
Total general fixed assets $27.817.14~ $8,011,302 $5 , 169 .'269 $30.659,179
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
6. Pension and Retirement Systems
Municipal Police and Fire Retirement System of Iowa
The City is a participating employer in the Municipal Police and Fire Retirement
System of Iowa (the "plan"), which is a cost-sharing multiple-employer public police
and fire employees' retirement system.
The Plan is administered by a Board of Trustees. All fire fighters and police
officers appointed under civil service participate in the plan, ,except for those in
cities who were not required by law to participate. The Plan provides retirement,
disability and death benefits which are established under state statute, A member
may retire at age 55 with 22 years of employment', and receive full benefits which
are'equal to 54%,of the average of the highest three years' wages for a member
retiring after July 1, 1990 and before July 1, 1992, After July 1, 1992, the
percentage multiplie~ of the average of the highest three years' ,wages increases by
2% each July 1 until reaching 60%. Other benefits are also calculated as varying
percentages of the highest three years' wages. Benefits vest after four years of
service. '
Member contribution rates are established by statute. For the fiscal year ended
June 30, 1993, members contributed 6.6% of earnable compensation if they were less
than 46 years old. An additional 1% of earnable compensation is to be contributed
for each year of age, to a maximum contribution rate of 9.1%, Contribution rates
increase in each subsequent year by 1% of earnable compensation, to a maximum of
9.1%, through the fiscal year ending June 30, 1996.
, '
The City'S contribution rate is based upon an actuarially determined normal contri-
bution rate. The normal contribution rate is provided by state statute to be the
notarial liabilities of the plan less current plan assets, the total then being
divided by 1% of the actuarially determined present value of prospective future
compensation of all members, further reduced by member contributions. Legislatively
appropriated contributions from the state may further reduce the City's contribution
rate. However, the City's contribution rate may not be less than 17% of earnable
compensation.
For the year ended June 30, 1993, the City's contribution was 17% of the earnable
compensation of each member. The contribution paid by the City for the year ended
June 30, 1993 totaled $603,139 and the contribution paid by the employees totaled
$234,862. The total payroll for employees covered by the Plan was $3,544,516 and
total payroll for all City employees was $16,625,976 for the year ended June 30,
1993. The City's employer and employee contribution during the year ended June 30,
1993 represented' approximately 1% of total contributions of all participating'
entities.
The "pension benefit obligation" is a standardized disclosure measure of the present
value or pension benefits, adjusted for the effects of projected salary increases
and step-rate benefits, estimated to be payable in the future as, a result of
employee service to-date. The measure, which is the actuarial present value of
credited projected benefits, is intended to help users assess the Plan's funding
status on a going-concern basis, assess progress made in accumulating sufficient
assets to pay benefits when due and make comparisons among public, employee
retirement systems and among employers. The Plan does not make separate measure-
ments of assets and pension benefit obligation for individual employers. At
June 30, 1992, the most recent date for which information is available, the pension
benefit obligation for the plan as a whole, determined through an actuarial
valuation performed as of that date, was approximately $720,721,651. The Plan's net
assets, available for benefits on that date, valued at cost, were approximately
$584,652,885 (valued at market were approximately $579,591,387), leaving an unfunded
pension benefit obligation of $136,068,766. '
Historical trend information showing the plan's progress in accumulating sufficient
assets to pay benefits when due is presented in its annual report.
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, CITY OF IOWA CITY, IOWA
NOTES TO FI!'lANCIAL STATEMENTS ,(continued)
'June 30,1993
Iowa Public Employees Retirement System
, '
The City is also a participating employer in the Iowa Public Employees Retirement
System ("IPERS")., which is a' cost-sharing multiple,employerpublic employees'
retirement systemdesigned,as a supplement 'to Social:security. '
All employees, 'except ,temporary employees of 'six mont,hs or less of employment
duration, who donotparticipate in any other public retirement. system in the state
are eligible and must participate in IPERS. The pension pl~provides retirement "
" ,and death benefits 'that are, established by state statute. Generally, a member may
retire at the age of,65, 9r any time. after age 62 with 30 years or more of service, ,,'
or ,when age plus years of service equals or exceeds 92, and: receive, unreduced
benefits. Members may also retire at .the age of 55 or more at reduced benefits.
Benefits vest after four'years, of service or after,attaining the age of 55. Full
'benefits are equal to 56% of the average of the highest 'three years of covered wages
times years of service divided by 30. . . ,.' ,.,.'
The Plan is 'administered by the state of Iowa and the employer's responsibility is
" ,limited to payment of contributions. " The contribution rates are actuarially
determined; state statute requires contributions. of 3.76% by the employee and 5.75%
, by the employer, ,except' for public safety employees, in which case the percentages
are 5.88% and 8.83% for the fiscal year' ended June 30, 1993; respectively. ,These
rates are applied on the first $34,OPO of compensation in calendar year 1992 and on
tlie first $35,000 of' compensation in calendar year 1993, The contribution paid by .
the employer for the year ended June 30, 1993, totaled $636, 781 and the contribution
paid by employees .totaled $409,754., The total payroll for. employees, covered by ,
,IPERS for the year ,ended June 30, 1993, was. $11;074,453 and .the total. employer
payroll was $16,625,976. The City' semployer and employee contributions during the' '
year ended Jtine.30, 1993 repres~nted, .40% of, total contributions,of all participat-
ing entities. . "
The IIpe~si6n ben~fit obligation II is a standardized disclosure measure of the present
value of pension benefits, adjusted for the effects. of projected salary increases.
and, step-rate benefits, estimated to be payable in the future as ,a result ' of
employee service' to~date. The, measure, which is the actuarial, present value' of
credited projected benefits, is intended to help users assess IPERSfunding status
" on a, going concern basis, assess progress, made in accumulating sufficient assets to
pay benefits when, due and make comparisons among public employee retirement systems
and among. employers. IPERS does not make separate measurements of assets' and'
pension benefit obligations for individual employers. 'At June 30, 1993, the pension
benefit obligation for IPERS as a whole, de~ermined through an'actuarial valuation'
performed as of that date, was $6 billion; IPERS' net assets available for benefits
on that date valued at cost were $6.1 billion (valued at market were $6.9 billion),
leaving no unfunded pension benefit obligation.
. Historical trend information showing IPERS'progress in accumulating' sufficient'
assets to pay benefits when due is presented in its annual report. IPERSdoesnot
, invest in obligations of the state of Iowa. or its. political, subdivisions;
',.
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,'CITY OF IOWA CITY, ,IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
7. ' Deferred Compensation Agreement.
The City offers its employees deferred compensation plans (the Pians) administered
by the International City Manager's Association, Washington National, AETNA Life'
Insurance Companies, IDS Financial Services, Inc. and Ohio National Life; These'
plans are .created in accordance with the provisions of Internal Revenue Code Section
457. The plans are available to all city employees and permit them to defer' a ,
portion of their salary until future years. The deferred compensation and
, 'accumulated, earnings thereon, totaling $2,267,154 at, June 30, 1993, are not,
. available to.employ~es untiltermination"retirement, death 'or unforeseeable
. emergency. .. .
, The plans are fully funded by the City as the deferred compensation is earned by the
employees. Plan assets, and the related liability to employees, are accounted for
in the Employee Deferred Compensation Fund, an agency fund, at the current market '
value of the 'investments.' ' .
All amounts of compensation deferred under the Plans, all property and rights
purchased with those amounts, and all income attributable to those' amounts,
property, or rights, are., until paid or made available to ,the employee or other
beneficiary, solely the property and rights of the City and are not restricted' to
the provision of ' benefits under the Plans. Plan assets are subject to, the claims
'of the City's general creditors. ' Participants' rights un,der the Plans are,equal to
those'of general creditors of 'the City in an,amount equal to, the fair market value
of the deferred account for 'each participant. . ' , ' "
It is the opinion of the city' sIegal counsel that the City has no liability for
losses under the Plans, but does have the duty of due care that would be required .
of an ordinary prudent investor. The City believes that it is unlikely that it will .
use the'assets: to satisfy the claims of ,general creditors in the future. '
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CITY OF IOWA CITY, IOWA,
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
,8. Bonded, and Other Long-Term Debt
The following,is a summary of changes in 'bonded and other long-term debt for the
year, ended June 30, 1993:
Julv 1; 1992
Retirements June 30. 1993
Issues
$10,929,385
120,518
1.127.920
$12.177 , 823
$ 4,109,240 $ 5,449,949 $ 9,588,676
13,391 107,127 ,,'
188.080 1.316,000.
$ 4.297.320 $ 5.463.340 $11.011,803
$ 3,620,615
41; 856 ,188
$45.476.803
$ 760.760
40,283.750
$41.044.510
$ 1,320,051
35,139.533
$36,459.584
$ 135.000
$ 3,061,324
47.000,405
$50.061,729
$' 200.000
$ 335.000 $
$57.989.~26 $45.341;830 $42.057.924 '$61;273,53i
Total long-term debt
General Obligation Bonds
Various issues of general obligaticin bonds, totaling $12,650,000, are outstanding
as ,of June 30, 1993. The bonds have interest rates ranging from 3; 85% t08. 80%
and mature in varying annual amounts ranging from $125,000 to $1,000,000 per
issue, with the ,final maturities due in the year ending June 30,2002. Interest
and principal payments on all general obligation' bonds, ,except tax abated
portions recorded in the enterprise funds , and refunded portions recorded in the
expendable trust funds, are accounted for through the Debt Service Fund.
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po~tions of several general obligation bond issues have been used to acquire or
expand the enterprise fund facilities. In some instances, revenue generated by
the enterprise funds is used to pay the general long-term debt principal and
interest. The liability for those bonds that are expected to be paid by the
enterprise funds is included in those funds. ' '
Revenue Bonds
As of June 30, 1993, the following unmatured revenue bond issues, are outstanding:
parkinq
, Wastewater Treatment,
Original issue amount
Interest rates
Annual maturities
Amount outstanding.
$8,435,000
4.75tto 10%
$105,000 to
. $415,000
$7,480,000
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CITY OF IOWA CITY, IOWA
'NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
The revenue bond ordinances required that wastewater treatment and parking system
revenue be set aside into separate and special accounts as they are received.
The use and the amounts to be included in the accounts are as follows:
Account
Amount
(al Revenue Bond and Interest
Sinking Reserve
Amount sufficient to pay current bond and
interest maturities.
(b) Revenue Debt Service
Reserve
25% of the amount required to be deposited
in the Revenue Bond and Interest Sinking
Reserve until the reserve balance equals
the maximum debt service due on the bonds
in any succeeding fiscal year.
$20,000 per month to a maximum reserve
,balance of $2,000,000 for pollution con-
trol bonds, and $5,000 per month to a
maximum reserve balance of $300,000 for
parking bonds.
(c) Improvement Reserve
Summary of Bond Issues
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June 30, 1993 are comprised of the following individual issues:
Date of Amount Interest Outstanding
Issue Issued Rates June 30, 1993
General Obligation Bonds:
Multi-purpose Dec. 1982 $ 2,700,000 8.8% $ 300,000
Multi-purpose &
Water Construction1 Aug. 1986 6,3~O,OOO 6.0-6.4% 900,000
Multi~purpose &
Water Computer system1 Feb. 1988 1,260,000 6.1-6.4% 660,000
Multi-purpose &
Wastewater Treatment
Construction1 Dec. 1989 .2,960,000 5.8-6.0% 2,100,000
Multi-purpose'& Wastewater
Treatment and Water
Construction Dec. ,1990 2,300,000 5.6-6.2% 1,800,000
Multi-purpose & Wastewater
Treatment Constructidn1 Sep. 1991 2,340,000 5.3-5.6% 2,100,000
Refunded Jun. 1'992 4,870,000 3.85-5.5% 4,790.000
Total General Obligation
Bonds $12.650.000
Revenue Bonds:
Refunded Parking Bonds Nov. 1985 $ 3,795,000 8.5-10.0% $ 3,010,000
Wastewater Treatment Aug. 1986 38,950,000 7.7% 2,675,000
Refunded Parking Bonds Jun. 1992 1,190,000 5.2-5.3% 1,190,000
Parking Capital Loan Notes Oct. 1992 3,450,000 4.75-5.2% 3,280,000
Refunded Wastewater
Treatment Bonds Jan. 1993 37,300,000 5.8-6.0% 37,300.000
Total revenue bonds $47,455.000
$60,105,000
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1993
Funded Revenue Bonds
Funded Water Revenue Bonds:
On June 30, 1986, the City created an irrevocable self-administered trust,
the Water Revenue Bond Funded Trust. This trust was established when
$652,894 from the Water Fund was converted to U.S. Government securities for
the express purpose of paying the principal and interest on the outstanding
Water Revenue Bond Issues, Series 1961 and 1967, which totaled $706,000. At
the same time, a residual equity transfer was made to the Water Fund, in the
amount of $59,110, which increased the contributed capital of the Water Fund.
The bonds were repaid during the year ended June 30, 1993.
Funded Wastewater Treatment Revenue Bonds:
On July 1, 1986, the City created an irrevocable self-administered trust, the
Wastewater Treatment Revenue Bond Funded Trust. This trust was established
when $694,361 from' the Wastewater Treatment Fund was converted into U. S.
Government securities for the express purpose of paying the principal and
interest on the outstanding bonds from Wastewater Treatment Revenue Bond
Issues, Series 1965 and 1966, which totaled $800,000. At the same time, a
residual equity transfer was made in the amount of $105,639 to the Wastewater
Treatment Fund, which increased the contributed capital of the Wastewater
Treatment Fund. The bonds have interest rates ranging from 3.4% to 3.75% and
mature in annual amounts of $100,000, with final maturities due in the year
ending June 30, 1995. The annual debt service requirements of the bonds are
as follows:
Year Ending
June 30
Principal
Interest
1994
1995
$ 100,000
100,000
$ 7,150
3,575
Refunding of Parking Revenue Bonds
The 1978 Series Parking Facility Revenue Bonds with a total outstanding balance
of $4,730,000 were refunded in November 1985 by the issuance of $3,795,000 1985
Series Parking System Revenue Bonds. An irrevocable trust was created with an
unrelated third party, whereby the proceeds from the 1985 Series Bonds were
,converted into U.S. Government securities. These securities were placed in an
escrow account for the express purpose of paying the principal and interest on
the refunded bonds as they come due. For financial reporting purposes, the debt
has been defeased and the liability has, therefore, been removed from the Parking
Fund. As of June 30, 1993, the amount of defeased debt amounted to $1,930,000.
Refunding of Wastewater Treatment Revenue Bonds
On January 15, 1993, the City issued $37,300,000 of Wastewater Treatment Revenue
Bonds in order to advance refund $33,500,000 of outstanding August 1, 1986
Wastewater Treatment Revenue bonds. This advance refunding was undertaken to
reduce the total debt service payments over the next 20 years by $3,020,729, and
to obtain an economic gain of $1,850,911.
General Obligation Advance Refunding
On July 8, 1992, the City issued $4,870,000 in general obligation bonds to
finance the refunding of $4,550,000 of outstanding November 1, 1985 and August 1,
1986 issued general obligation bonds. This advance refunding was undertaken to
reduce total debt service payments over the next 20 years by $212,621. . This
advance refunding results in an economic gain of $181;936.
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CITY OF IOWA CITY, IOWA
'.
NOTES TO FINANCIAL STATEMENTS (continued)
,June 30, 1993
Summary of ~rincipal and Interest Maturities,
Annual debt,' service requirements to service all outstanding bonded debt, other
than the funded revenue bonds, as of June 30, 1993, are as follows:.,
General Obligation
Year Ended ' Bonds Revenue Bonds
June 30 PrinciDal Intereet PrinciDal Interest
1994 $ 2,230,000 $ 696,593 $ 1,505,000 $ 2/792,050,
1995 1,890,000 568,525 1,640,000 2,767,989
1996 1,900,000 465,670 1,725,000 2/649,779
1997 1,400,000 369,270 1,835,000 2,533,551
1998 1,280,000 293,207 1,955,000 '2,418;359
1999-2005 3;950,000 ' 508,940 16,495,000 13,029,815
2006-2009 - ''; 10,140,000 4,147,518
.2010-2013 ,- - .12.160.000 1. 513-, 500
$12,650.000 $2.902.205 $47.455.000 $31,852.561
Debt Legal Compliance
Legal Debt Margin:
'AS of June 30; 1993, the general obligation debt .issued by, the City did not'
exceed its legal debt margin computed as follows:,
Assessed valuation: .
,Real prop'erty
Utilities .
" . Total valuation
$1,725,470,558
71,005.015
$1.796.475,573
Debt limit, 5% of total assessed
valuation, '" '
Debt applicable to debt limit:
General obligation,bonds
Legal debt margin
$ 89,823,778
$12.650.000
$ 77.173.778
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, CITY OF, IOWA CITY, IOWA,
, NOTES TO FINANCIAL. STATEMENTS (continued)
June 30/ 1993
11, Interfund Receivables andPayables
As of June 30/ 1993/ interfundreceivables and payables were as follows:
Communi ty Other
Development Shared
Block ,Revenue Wastewater
Due To ' General Grant and Grants Treatment Water Sanitation Total
Due From:
General' $ $30/000, $35/053 $ - - .$ $177 /071 $242/124
. Parking 28;500 ' 28/500
Other, Con-
" " struction. . 265.204 ' 121. 71 7 386,921
Total $28.500 $30.000 $35,053 ,$265.204 $121;717 ,$177.071- ' $657.545
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
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9. Contractual Commitments
The total outstanding contractual commitments for all construction projects as
of June 30, 1993 are as follows:
Fund
proiect
Amount
Bridge, Street and Traffic
control Construction
Paving and bridge construction
$ 900,000
Other Construction
Recreation Center roof, Civic
Center renovation, Arts Center
study
57,000
General Fund
Labor negotiations, job
classification study,
codification
40,000
Broadband
Cable television consulting
31,000'
771,000
Parking
Ramp construction
Wastewater treatment trunk
design and construction
93,000
Wastewater Treatment
Sanitation
Landfill consulting
70,000
Water supply study and
main construction
Water
388,000
$2,350,000
10. Conting~nt Liabilities
During the year ended June 30, 1993, the City purchased property, liability and
workers' compensation insurance under a program that provides for a $100,000
self-insured retention per occurrence on property losses and a $100,000 self-
insured retention per occurrence on liability and workers' compensation losses,
with an annual aggregate retention of $500,000. The insurance provides coverage
for claims in excess of the aforementioned self-insured rentention to a maximum
of $5,000,000 annual aggregate of losses paid. The operating funds pay annual
premiums to the Loss Reserve Fund, an internal service fund. Accumulated monies
in ,the Loss Reserve Fund are available to cover the self - insured retention
amounts and any uninsured losses.
The City is partially self-insuring, through stop-loss insurance, for employee
health care coverage, which is available to all of its permanent employees. This
insurance provides stop-loss coverage for claims in excess of $50,000 per
employee with an aggregate stop-loss of approximately $1,700,000. The operatins
funds are charged premiums by a Health Insurance Reserve, which is accounted for
in the Loss Reserve Fund. The City reimburses a health insurance provider for
actual medical costs incurred, plus a claims processing fee from the Health
Insurance Reserve. The reserve's fund balance is available to cover the cost of
incurred but not paid claims.
Various claims and lawsuits were on file against the City as of June 30, 1993.
It is estimated that the potential settlements against the City, not covered by
insurance, would not materially affect the financial position of the City. The
city has the authority to levy additional taxes (outside the regular limit) to
cover uninsured judgments against the City.
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CITY OF IOWA CITY~ IOWA
NOTES, TO FINANCIAL STATEMENTS (continued)
June 30, 1993'
12. Segment Information for EntB~rise Funds ,
, The City maintains seven enterprise funds . These funds operate primariiy from
proceeds of. user charges. Segment information. as of and for .the year ended
June 30, 1993 is as follows (amounts expressed in' thousands): " '
Wastewater
parkinq Treatment Water' Sanitation
Resu1 ts of operations:'
Operating revenues $ 2,591 $ 5,815 $ 3,369 $ 5,248.
Depreciation . 316 ' 1,555 298 16
operating income (loss) 936 2,217. 839 2;141
Loss on disposal of
fixed assets (99) (2)
Operating ,grants - ~ - -
Operating transfers
in '(out)" net (238) ,558 70 (38) ,
Interest eXpense 616 2,585 81
Net income (loss) 168 (3,467) 922 2,196 '
Financial position:.
Total assets '14,718 69,971 10,943 ',5,'576
, . Net working capital. 3,925 9,469 2,940 3,'685 '
. Property and equipment "
additions' 2,308 677 . 589' 190
Bonded debt payable 7,480 41,26i " 1,321.
Retained earnings
(deficit) , 6,448 9,312 5,799 5,271
Current capital
contdbutions " 75' ,18,087. 3,234 56
Total equity' 6,523 27,3~9 9,033 5,327
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82
(84) .
2,321
5
(550)
2,866
2,316
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CITY OF IOWA CITY, IOWA
, ' ,
NOTES TO FINANCIAL STATEMENTS (continued)
Mass
Transportation
$' 679 .'
323
(2,162)
(7)
440
1,447
(276) .'
4,341
457
410
122
3,988
4,110 .
.
June 30, 1993
Broadband.
Telecommunications,
$ .355
17 '
. 119 ' '
(109)
21
459
334
18
, . 228
184
412'
-55-
, Total
(Memorandum)
On1v
'$18,155 '
2,607'
4,006
(108) ,
440
1,709
3,282
(481).
108,329
20,815
4,229
50,062
26,630,
28,490, '
55,120,
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
, June 30, 1993
13. post-Retirement Benefits
, "
All full-time employees who retire or become disabled are offered the following
',post-employment health care benefit options:' '
Health ,insurance -, The C?ption, of continuing with the City's 'health
insurance plan at, the individual' s own cost. ' "
Life insurance - The, option of converting the employee's City~paid
policy from term insurance, to whole life, .insurance at the indivi- '
dual's expense with'the City's life insurance carrier. '
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Long-term disa.bility - The option of- converting the employee's City
paid group policy to a personal policy at the individual/sexpense
~ith the City's long-term disability insurance carrier. '
,Terminating employees' and their dependents have the opp~rtunity to continue'
health insurance, at the individual/s expense, under the Consolidated Omriibus
Budget Reconciliation Act 'of 1985 or Chapter 509B cif the Code of Iowa,
Continuation and Conversion of ,Group Health 'Insurance. Length of coverage is
determined by the qualifying event and the' option chosen.,
,14. Subsequent Events
During July and August 1993, the City incurred an estimated $2,084,000 in ,flood '
damage;' The City has estimated costs of the flood damage by fund in the"
following amounts: General'$1,184,000, Sanitation $4,000, W,astewater Treatment' '
$757,000, 'Landfill $50,000; Transit $16,000, Equipment $8/000/ Water, $40,000 and
Airport $25,000. The City anticipates ,that the FedeJ:'al Emergency Management
Agency (FEMA) will reimburse the City for 90% 'of all eligible ,costs and the, state
of Iowa will provide the remaining 10% reimbursement. However, should FEMA and
the State of Iowa not reimburse the city, the City anticipates that .it will be
necessary to issue general obligation bonds or raise user fees <to cover the costs,
of the damage. As of October 12, 1993, the, City had not issued any general'
obligation bonds or' raised user fees relative to the, flood damage. The ultimate
outcome of the flood damage cannot presently be determined. Accordingly, no
provision for any liability that may result has been made in the financial
statements as 'of June 30, 1993.
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SPECIAL REVENUE FUNDS
The SpeCial Revenue Funds are utilized to account for revenue derived from
specific sources which are required to be accounted for as separate funds. The
funds:in.this category and their purpose are as follows: .
'Community 'D~velopment Block Grant Fund ~ accounts for revenue from U. S.
. Department of Housing and Urban Development community.Development Block Grant'
,programs. '
Other Shared Revenue. and Grants Fund' - accounts for revenue 'from variou~ sources,
including road use tax:monies and reimbursable programs'funded,by federal and
state gra~ts. . " .
Employee B'enefits Fund - accounts for the'employee benefits related to those City
, employees who are paid through ,governmental fund types, which are funded by a .
property .tax levy. ' .
Housing Authority Fund - accounts for the operations and activities of the City's
low and moderate income housing assistance and public housing programs.
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Equity in pooled' cash',
and investments: '
Receivables:
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. unbilled usage'
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governments
c
Total assets
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Balances '
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receivables
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and fund balances
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. 'CITY or IOWA CITY, IOWA,
COMBINING BALANCE SHEET
ALL SPECIAL REVENUE FUNDS
June 30, 1993
, (amounts. exPressed in thousands) '.
: Communi ty
Development
, Block
Grant
Other ,
Shared
Revenue
and,
Grants
Employee
, Benefits
" Housing
Authority
$
$ 3i887
$ 5,273 $ :or.- _
61 - -
68
127
40
30 35
50 .--J69 '
$ 80 $ 4,231,
$ 5.529
$
$ 159 $ $ $ 75 $ 234'
10 21 31
40 - - ' 40
$ 169 $ 21' ,$ 40 '$ 75 $ 305
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$ 30 $ 35 $ $ $ 65
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5,489 5,489
(119) 4.175 ' (75) '3.981
$ (89) , $ 4.210 $ 5.489 $ (75) $ 9,535
$ 80 ~ 4.231 $ 5,529 $ $ 9,840
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,..
CITY OF IOWA CITY, IOWA'
COMBINING STATEMENT OF REVENUE, EXPENDITURES.
. . AND 'C!lANGES IN FTJND BALANCES
.,ALL SPECIALREVIlNUE FTJNDS
, Year ended June 30, 1993
.(amounts expressed in thousands)
Revenues
property taxes.
Intergovernmental,
charges for services
Use of money and property
Miscellaneous ' ,
Total revenues
Expendi tures'
CUrrent operating:
'Home'and community environment
Policy and administration'
Capital' outlay,
Total expenditures
Excess' (deficiency) of revenues
'over (unde~) expendit~res
Other Financing Uses '
Operating transfers to ,other funds
"Excess (deficiency) of revenues
over. (wider) . expenditures and'
other financing uses
,
Other
. Communi ty 'Shared
" Development Revenue
Block and.
Grant Grants
$ $ - -
576 3,354
2 13
.4 118
84 - -
$ 666 $ 3,485
$ 646 $ 88
118
$ 764 $ 88
$ (98) $ 3,397
- - (2.737) ,
. $ .', (98)
$ 660
Fund Balances. Beginning
Fund Balances, Ending
9
3,550'
$ 4.210
$
(89)
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$ 2,543
32
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$ 3.066
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Housing
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Total
$
4,278
'$ 2,543
8,240
116
624
84
$11.607
112
$ '4.390
$ $ 3,241 $ 3,975
165 165
1. 346 1,464
$ 165, $ 4.587' $ 5.604
$ 2.901 $ (197) $ 6.003
(2.421) , (5.158)
$
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480
$ ,(197}:
$ '845
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CAPITAL'PROJECTS,FUNDS,
, ' '
The Capital Projects Funds are utilized to account for all resources used in the
acquisition and construction of capital facilities and other major fixed assets,
with the exception of 'those that are financed by proprietary fund monies. ,The
funds in this category are as follows: ' ,
, , ' " , '
, '
, , '- '
Bridge, Street arid Traffic Control Construction Fund - accounts for' the
construction or l1eplacement of infrastructure fixed assets, such as streets,
'bridges, dams ,sidewalks, lighting 'systems and storm sewers.'
Other Construction Fund - accounts for the construction or replacement of'other"
City general' fixed assets, such, as administrative buildings with various ,funding
sources, including general obligation bonds,' intergovernmental reven).les' and
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'CITY OF IOWA CITY, IOWA
COMBINING BALANCE, SHEET ,
ALL' CAPITAL PROJECTS FUNDS
1\
Year ended June 30, 1993
(amounts' expressed in thousands)
[]
[j .'
Assets
Bridge,
Street and
Traffic' ,
Control
, Construction'
lJ
, Other
Construction'
Total
,Equity in 'pooled cash
and investments
Interest receivable
Due from other governments
, '
11
$
19
$ 1,337
,16
$ 1,356
16
8
o
8
Total assets
$
$ 1,353
$ 1.380.
27
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 9 $ 21 $ 30
Contracts payable 161 27 188
Accr1ied liabilities. 3 - 3
Due to other funds 387 387
Total liabilities $ 173 . $ 435 $ 608,
Fund balances:
Reserved for encumbrances $ 902 $ 63 $ 965
UnreserVed, undesignated (1; 048) , 855 (193)
Total fund balances $ (146) $ 918 $ 772
Total liabilities and
fund balances $ 27 $ 1,353. $ 1,3l!Q
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, CITY OF IOWA CITY, IOWA
COMBINING STATEMENT OF REVENUE, EXJ?ENDITURES AND
CHANGES IN FUND BALANCES
ALL CAJ?ITAL J?ROJECTS FUNDS
, Year ended June 30, 1993
(amounts expressed in thousands)
Revenues,
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
EXpenditures
community protection
Human development
,Home and community
environment
J?olicy and administration
Capital outlay ,
Total expenditures
Deficiency of revenues under
expenditures '
other Financing Sources (Uses)
Operating transfers
From other funds
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Total other financing
sources
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and other financing sources
under expenditures and
other financing uses
Fund Balances, Beginning
Fund Balances, Ending
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:
$ 160
1
92
263
$ 516
Bridge,
Street and
Traffic
Control, Other
Construction Construction
$, 101
1
1
22
$ 125
$ 59
91
241
$ 391
$
$ 119 $ 119
89 89
32 32
14 14
1,307 '2,734 '
$ 1.561: $ 2,988
$(1;170) ,$(2.472)'
1. 427
$ 1.427
$(1.302)
$ 1,295,
$ 1,300
(1.365)
$ (65)
$ 2,595
(1.365) ,
$ 1. 230
$ 1.295
$ (7)
(139)
$ (146)
$(1,235)
'$(1,242)
2,014
$ 772
$
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ENTERPRISE FUNDS
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The Enterprise Funds are utilized to account for, operations ,and activities that
are financed and operated in a manner similar,~o a private business enterprise,
and where the costs of,providing goods or services to the general public on a
continuing basis is expected to be financed or recovered primarily through user',
charges, or where the City has decided that 'periodic determinatiop of. revenues
",earned, ,expenses incurred, and/or, net' income is, ;appropriate for capital
maintenance, public policy, management control, accountability or other purposes.
The funds ,in this category are as ,follows:
Parking Fund - accounts for,the operation and maintenance of. all of the, City'S
"on" and "off" street public ,parking facilities. '
Wastewater Treatm~nt Fund - accounts for'the opera!;ion and maintenance of the
City's 'wastewater treatment facility and sanitary sewer system.
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Water Fund -accounts for the operation and maintenance of the, City's water
system. '
Sanitation, Fund - accounts for the operation and maintenance of the City' ssolid "
waste pollection system and, landfill. '
Ai~o7t Fund - accounts for the o~eration and, maintenance of' the ,City's, airport:
faclllty. " ' , ",' "
Mass Transportation Fund - accounts for the operation and maintenance of the
CitY'spublic'transportation system.
Broadband Telecommunications Fund - accounts for the operation and maintenance
of the Broadband Telecommunications Commission which oversees', the franchise
agreement with the, cable television company, including the productions and
broadcasting on the government television channels.
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CITY OF IOWA CITY, IOWA
COMBINING BALANCE SHEET
ALL ENTERPRISE FUNDS
June 30, 1993
(amounts expressed in thousands)
Assets
Cash on hand
Equity in pooled cash and investments
Receivables:
Accounts and Unbilled usage
Interest .
,Due from other funds '
Due' fro~othergovernments
Inventories
Restricted assets-
Equity in pooled cash and investments
Property and equipment:
Land
Buildings and structures .
Improvements other than buirdings
Equipment and vehicles
Accumulated depreciation
Construction in progress
Total assets,'
Liabilities and Equity
Liabilities:
Accounts payable'
Contracts payable
Accrued liabilities
Due to other funds
Due, to other governments
'Liabilities payable from
restricted assets:
Interest payable
Deposits
Bonded debt payable
Total liabilities
, Equity:
Contributed capital
Retained earnings (deficit):
Reserved for bond ordinances
Unreserved, undesignated
Total equity ,
Total liabilities and equity
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Parkinq
Wastewater
Treatment
$ 1
1,375
$
1,845
27
56
722
95
265
3,181 7,853
1,480 366
8,770 38,066
10 31,178
167 200
(3,252) (11,301)
2.903 682,
'$ 14.718 $ 69.971,
$
$
30
51
102
, 27
393
76
29
190 1,128
,
7,480 '41:261
$ 8,195 $ 42.572
$ 75 $ 18,087'
2,991 6,725
3.457 2.587
$ 6,523 $ 27.399
$ 14 , 718 $ 69; 971
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$
1,908
394
31
122
209
865
77
3,974
6,775
1,187
(5,133)
534
$ 10.943
$ 40
94
99
13
8
335
1.321
$ 1.910
$ 3,234
522 '
5.277
$ 9.033
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Mass Broadband
Sanitation Airport' Transportation Telecommunications Total
$ $ - - $ 1 $ $ 2
3,018 9 670 274 .9,099
710 - - 4 .74 ..1,931
29 1 8 3' 223
,17.7 564
5 5
,209
30 '11,929 '
160 717 1 2,801
106 ' 800 2,407, 54,123
176 1,914, 293 40,346
,45 29 3,300 129 5,057
(92) (1,229) (2,348) (51) (23,406),
1. 247 80 5.446
$ 5.576 $ 2.,321 $ 4,341 $ 459 ~108. 329
$ 85 $ - - $ $ - -
5
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73 77 - -
$ .182
543
539
29
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- - ' 30
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$ 249 $ '5 $ ,231 $ 47
$ 56 $ 2,866 $ 3,988, $ 184
5,271 (550) 122 228
$ 5.327 $ 2.316 $ 4.110 $ 412
1- 5.576' $ 2.321 $ 4.341 $ . 459
1,326 .
365
. 50.062
$ 53.209,
,$ 28,490
, 10,238
16.392 '
$ 55.120 '
$108,329
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CITY OF IOWA CITY, IOWA
COMBINING STATEMENT OF REVENUE, EXPENSES
AND CHANGES IN RETAINED EARNINGS
ALL ENTERPRISE FUNDS
Year ended June 30, 1993
(amounts expressed in thousands)
Wastewater
Treatment
Parkinq
,;:
Operating Revenues
Charges for services
Miscellaneous
Total operating revenues
Operating Expenses
Personal services
Commodities
ServiCes' ,and charges
Depreciation
Totaloperatingexpen~es
Operating income (loss)
Nonoperating Revenues (Expenses)
Gain (loss) on disposal of property
and equipment
Operating grants
Interest income
Interest expense
Income (loss) 'before operating
transfers
$. (99).
185 '
(616)
$ 406
$ 2,337
254
$ 2.591
, .~:
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$ 758
14
567
$ 1,339
316
$ 1.655
$
936
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Operating Transfers
From other funds
(To) other funds
Total op.erating transfers in (out)
Income (loss) before
extraordinary loss
$ 168
$
(238)
$ (238)
Extraordinary loss on bond . .
refunding'
Net income (loss)
168
Depreciation on assets acquired
by contributed capital that reduces
contributed capital ' '
Retained Earnings (Deficit), Beginning
Residual equity transfers in
Residual equity transfers out
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Retained Earnings (Deficit), Ending
$ 6.448
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$ 5,'/99
16
$ 5.815
$ 942
153
948
$ 2,043
1. 555
$ 3,598
$ 2,217
$ (2)
326
(2.585) .
$ (44)
, $ 606
(48)
$ 558
$ 514
(3,981) .
, . (3,467)
12,788
20
(29)
$ 9.312
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$ 3,229
. 140
$ 3.369
$ 943
361
928
$ 2,232
298
$ 2,530
$ 839
$
94
(81)
$ 852
$70
'$ 70
$ 922
922 .
4,882,
(5)
$ , 5 , 799
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~lass Broadband
Sanitation Airport Transportation ' Telecommunications Total
$ '5,056 $ $, 668 $ 74 $ 17,163
192 98 11 281 992
$' 5.248 $ 98 $ 679 $ 355 $ 18 ,155
$ 989, ' $ 56 $ 1,378 ' $ 143 $ 5,209
.48 5 12 10 ,603,
2.054 39 1.128 ' 66 5.730
$ 3/091 $ 100 $ 2/518 $ 219 $ 11;542
16. 82 ' 323 17 '2.607
$ , 3.107 $ 182 $ 2.841 $ , 236 $ 14.149
$ 2/141. $ . (84) . $ (2/162) . $ 119 $ 4/006
158 158
3,114 (505) 240 207 27/006
- - 20
(39) (73)
$ 5.271 $ (550) $ 122 $ 228 $26.630 '.
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CITY OF IOWA CITY, IOWA
COMBINING. STATEMENT OF CASH FLOWS
ALL ENTERPRISE FUNDS
Year ended June 30, .1993
(amounts expressed in thousands)
Parkinq ,
Wastewater
Treatment
Operating'activities
Operating income (loss)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation and amortization '
changes in assets and liabilities:
(Increase) decrease in receivables from
operating activities
Decrease in inventory
Increase in deposits
Increase (decrease) 'in accounts and inter fund
payables for operating activities
Increase in,accrued liabilities for
operating activities
Total adjustments
Net cash'provided (used) by operating activities
Noncapital financing activities
Operating grants received, '
Operating transfers- from other funds
Operating transfers,- (to) other funds
Net cash provided (used) by noncapital
. financing activities
Capital and related financing activities
Bond proceeds transferred in
Acquisition and construction of property and equipment
Prlncipal paid on'bonded debt "
Interest paid on bonded debt
Capital contributed for property and equipment
Capital contributed
Net residual equity transfers
Transfers to restricted bond reserves
Payments from restricted bond reserves
Net cash used for capital and related
financing activities
$ 936
$ 2,217
$ 383 . .
$ 1,697
(3)
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(1,015)
(2,995)
52 rl
(9)
(3,616) I
,
(5.094) 'II'
$(3.166)
(5,567)
5.762
$ (793) .
$ 159
$ 534
$ 842
$ 1,376
$ 306,
'$1,687'
$ 158
$,1,845
Cash provided by investing activities'-
interest on investments
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning
Cash and cash equivalents, ending
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$ 296
148
1
(84)
65
7
$ 433
$ 1.272
$
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$ 70
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(230)
(83)
124
(131)
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$ 92
$ 520
$ 1. 388
$ 1.908
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$ 16 $
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.:. -
(29)'
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$ 1.922 $
$ $
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$ (38) $
$ $
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$ 84 $
$ 1,757 $
$ 1.261 $
$ 3,018 $
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(33)
(36)
39
52
(33)
(37)
(37)
Mass Broadband
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$
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58
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$
10
257
$ (1.905)
$ 440
1,447
$ 1.887
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$
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$ (114)
$ 785
$ 671
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(97)
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$ 17
(74)
2
$ (55)
$
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$ (109)
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$
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$
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$ 324
$ 274
$ 4,006
$ 2,813
(70)
1
(84)
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39
$ 2.706
$ 6,712
$ 479
2,175
(466)
$ 2.188
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(4/229)
(2/785)
(3,668)
198
298
(53)
(9,183)
10,725
$ (5.247)
$
686
$ 4,339
$ 4.762
$ 9,101'
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INTERNAL SERVICE
The Internal Service Funds are . utilized to account for goods ,and services
provided by one department tO,other City departments ona ,cost reimbursement
'basis. The funds in this category are:
,Equipment Maintenance Fund-, accounts ,for the provision of maintenance for City
'vehicles, and ,'eqilipment, and vehicle' rental to. other City departments from.. a
central vehicle pooL,' '
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inventory provided to other City departments. '
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Assets
. Equity .in pooled cash'
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Receivables: '.
.Accounts and unbilled
usage
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Inventories
Property'and equipment:
Land
Building and structures
Improvements other
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Liabilities and Equity
Liabilities: .
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CITY OF IOWA CITY, . IOWA
COMBINING BALANCE SHEET .
ALL INTERNAL SERVICE FUNDS
'. June 30/ 1993
(amounts expressed in thousands)
Equipment
Maintenance
Central
Services
Loss
Reserve
$ 1/454 $
$ 2,651
196
11
13
600
45
598
50
4,654
(2.367)
$ 5,058 $
2
18
17
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. (98) (1)
308 $ 2,674
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$
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97
109 $
$ 197 .
. . 400
. s-:s97
$
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Equity:
contributed capital $ 1,939 $ 15 $ 2
Retained earnings:
Reserved for health insurance 1/030
Unreserved, undesignated 3.010 291 1,045
Total equity $ 4,949 $ 306 $ . 2.077
Total liabilities
and equity .$ 5,058 $ 308 $ 2,674
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$ 4/301
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.' 618
45
598
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(2,466)
$ 8.040
$ 209
499
$ 708
$ 1/956
1,030
'4.346
$ 7,332
$ 8.040.
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CITY OF IOWA CITY,. IOWA .
. '. . .
COMBINING'STATEMENT OF .REVENUE, EXPENSES'
. AND' CHANGES IN RETAINED EARNINGS
.' ALL INTERNAL SERVICE FUNDS '. .
. .
. . .
Year ended June 30/ 1993
(amounts expressed in thousands)
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Equipment Central . ,
.Loss
Maintenance Services Reserve . Totill
Operating Revenues ..
Charges for services $ 1 $ $. 1/996 $ 1/997
Miscellaneous'. . 2.452 299 571 3.322
Total' operating revenues $ 2,453' $ 299 $. 2,567 $ 5,319
Operating Expenses
Personal' services $ 645 $ 33 $ $ 678
Coinmodities ... . 867 54 4 925
.. Services and charges 156 2,085 2.422
181
$ 1,693 $ 243 $ 2,089 $ 4,025 .
Depreciation 527 35 1 563
Total operating expenses $ 2;220 $ 278 ' $ 2.090 $ 4.588 .
Operating income $ 233 $ 21 $ 477 $ 731
Nonoperating Revenues
Gain on disposal of
:property and equipment $ 2 $ $ $ 2
Interest income 57 6 '62 125 .
Net income $ 292 $ 27 $ 539 $ 858
Retained Earnings, BegiMing 2,737 265 1,536 . 4,538
Residual'equi~ytransfers out. (19) . (1) (20)
Retained Earnings, Ending $ 3.010.. $' .'. 291 $ 2,075 $ 5,376
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CITY OF IOWA CITY, IO~A
'COMBINING STATEMENT OF, CASH FLOWS .
ALL INTERNAL SERVICE FUNDS
Year ended June 30, 1993
(amounts expressed in thousands)
Operating Activities
Operating income
Adjustments to reconcile operating income to
net cash provided by operating activities:
Depreciation .
Changes in operating assets and liabilities:
.Increase in receivables from
operating activities
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payable!; for operating .activities .
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for operating activities
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and equipment
Residual equity transfer out
Capital contributed for property and equipment
Net cash provided (used) for capital and
related financing activities
Cash provided by investing activities -
interest on investments .
Net increase in cash and cash equivalents
Cash and cash equivalents, beginning
Cash and cash equivalents, ending
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Maintenance
$ 233
527
(11)
(75)
(55)
'4
$ 390
$ 623
$(1/244)
'(19)
85
$(1;178)
S 72
$ (483)
$ 1,937
$ 1',45,4,
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$ 21
36
(1)
$ 35
$ 56
$ (48)
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$ (41)
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$ 175
$ 196
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(15) ,
209
$ 195
$ 672
$ (5)
$ (2)
$ 72
$ 742
$ 1,909
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Total
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564
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(75)
. (70)
212
$ 620
$ 1,351
$(1,297)
(20)
. 96
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$ 150
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FIDUCIARY FUNDS TRUST AND AGENCY FUNDS
'The' Trust and Agency Funds are ,used to account for assets held by the City in a
trustee or custodial' capacity.for the City's two pension and retirement funds,
three bond trust funds,' and for other entities/such as individuals, private
organizations, or other governmental units, ,These 'fund types are categorized as
follows: ' . '
Expsndable .Trust' Funds
Johnson County council of Governments Trust Fund - accounts 'for the financial
acti v,ities 'of the metropolitan/rural cooperative planning organization.-
Water Revenue Bonds Funded Trust'Fund - accounts for the investments placed in
a self-administered trust, which, along with the earnings thereon, are expected
to pay the outstanding water , revenue bonds and the related interest, as they,
-~, ,
Wastewater 'Treatment Revenue Bonds Funded Trust Fund ~ ,accounts for' the
investments placed in a self-administered trust, which/along with the earnings
thereon, are expected to pay the outstanding wastewater 'treatment revenue bonds
and the. related interest as they' mature, '
Wastewater Treatment General Obligation Bonds Refunding Trust Fund'-, accounts for
the investments placed in a self-administered trust/ which, along \~ith the
earnings thereon, are expected to pay the outstanding, tax-abated portions of ,the
general obligation bond issues that had been a liability of the Wastewater
Treatment 'Fund, ' '
Agency Funds
The City' acts as custodian for the following funds:
, Project Green ~ accounts for donations that are received to plant and develop
, yards and lawns, both public and private, within, Iowa City.
Mayor's Youth Employment Program - acc.ounts for" state grants, and local'
contributions to provide jobs for disadvantaged youths in Johnson County at
various private nonprofit, public organizations and private' sector work sites.
Employee Deferred Compensation Fund - accounts, for assets held for employees in
accordance with the provisions of Internal Revenue Code Section 457. Eligible
employees 'are allowed to'defer a portion of their 'salary until later years.
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CITY OF IOWA CITY, IOWA
COMBINING BALANCE SHEET
ALL TRUST AND AGENCY FUNDS
June 30, 1993 , '
(amounts expressed in thousands)
,
, '
i
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Expendable Agency
Assets ,Trust Funds Funds Total
. Equity in pooled cash and investments $ 237 $ 2/358 ,$ 2,'595
. Interest receivable " 4 1 5
Due from other governments 17 3 20
'Total assets $ 258 $ 2,362 ,$ 2,620
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, Liabili ties and 'Fund Balances
Liabilities:
Accounts payable $ $ 52 $ , ,52
, Accrued liabilities 10 12 22
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Bonded debt payable 200 200
Total liabilities $ ,214 $ 2;362 $ 2,576
Fund balances:,
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. Joluison coUnty" Council of Government.s ' 49 49
Unreserved, undesignated (5) (5)
Total fund'balances $ 44 $ - - $ '44,
, Total liabilities and fund balances' $ 258 $ 2,362 $ 2,620 ,
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ALL EXPENDABLE TRUST FUNDS
June 30, 1993
(amounts expressed in thousands)
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Total ,assets
Johnson County Water Revenue
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Governments Trust ' Trust
$ 41 $ 1
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$ 59 $ 1
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COMBINING STATEMENT OF REVENUE" EXPENDITURES AND '
, CHANGES, IN FUND BALANCES
ALL EXPENDABLE ,TRUST ,FUNDS'
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Year ended June 30/ 1993
(amounts expressed in thousands)
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Johnson County
Council of
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, Water Rsvenue
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Trust
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Charges for services
Use of money and property ,
Total revenues
$ 153
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Debt service:
Interest 'and ,fiscal charges
Total expenditures, ' ,
Excess (deficiency) of ' revenues
over (under) ,expenditures
Other Financing Sources (Uses),
Operating transfers'from other, funds
Operating transfers to other funds '
Total operating transfers in (out)
$ 300 $
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$ 300 $
$ (145) $ 1
$ 155 $
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COMBINING STATEMENT OF CHANGES
IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
Year ended June 30, 1993
(amounts expressed in thousands)
Project Green
Assets:
Equity in pooled cash
and investments
Interest receivable
Total assets
Liabilities:
Accounts payable
Due to agency
Total liabilities
Mayor's Youth Employment
Program
Assets:
Equity in pooled cash
and investments
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governments
Total assets
Liabilities:
Accounts payable
Accrued liabilities
Due to agency
Total liabilities
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Liabilities:
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Accrued liabilities
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payable
Total liabilities
'. '
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Balance
Julv 1, 1992
$ 214
3
$ 217
$
217
$ 217
$
3
$ 3
$
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$ 3
$ 1. 738
$ 1,738
$ 1,738
$ 1,738
$ 1,952
3
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$ 1,958
$
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217
1,738
$ 1,958,
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110
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$
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$
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312
$
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$
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529
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$
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$
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593
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$, 232
3
$ 235
$
$
135
135
$
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$
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312
$
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51
54
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547
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$
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186
$
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June 30. 1993
o
$ 91
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$ 92
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82
$ 92
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$ 42
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$ 3
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$ 2,267
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SUMMARY OF BONDED INDEBTEDNESS,
DEBT SERVICE REQUIREMENTS TO MATURITy'(INCLUDING INTEREST),
Year
Ended General Revenue
June 30 ' Obliqatlon ' Bonds Total
1994 ,$ 2/926/593 $ 4/297,050 $ 7/223/642
,1995 2/458/525 4,407/989 6,866,514
1996 2,365,670 4/374/779 ,6,740/.449
,1997 1,769,270 4/368,551 6/137;821
199,8 1/573/207 4,373/359 5,946,566
1999 '''1/381,930 4,365/302 5/747/231
2000 ' 1,337,330 4/358,916 5;696;246
2001 985/130 4/358,583 ' 5,343,713
, 2002-2005 754/550 16,442,014, ' ' 17,196/564
2006-2009 14/287,518 14/287/518
2010-2013 13,673,500 13,673,500
Total $15,552,205 $79,307,561, $94,859,766
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, CITY OF IOWA CITY, IOWA
GENERAL GOVERNMENTAL* EXPENDITURES BY FUNCTION AND TRANSFERS TO OTHER FUNDS "
(continusd)
Last Ten Fiscal Years
Fiscal Year
Ended Transfers to Total
June 30 Debt Service Other Funds
1984 $1/575,052 $2/705,233, $17,532,731
1985 1,785/773, 3,249/739 17/956,088
1986 1/934/725 3/061,493 19/927,668
, 1987 2,733/690 3,629/289 20,865,665
1988 3,014,113 4/217,900, 23/436,401
1989, 2,946/043 4,274/238 23,234,396
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1990 2,587,466 6/320,807 25/959/106
1991 2,760,575 ' 5,9.78,096 , 27/,739,501
1992 2/906,943 7,332/547 32,915,010
1993 2,379/801 7/975/031 3,5,903,481
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"Housing Authority was an Enterprise Fund prior to fiscal ,year ended, June 30/
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'Includes police, Fire, Housing and Inspection Services, Traffic Engineering.
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lIncludes Engineering, Streets'Maintenance, Forestry & Cemetery, Public Works
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'Includes Legislative, Executive, Financial Administration, Government
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CITY OF IOWA CITY, IOWA
GENERAL GOVERNMENTAL* REVENUES BY SOURCE AND TRANSFERS FROM OTHER FUNDS
Last Ten Fiscal Years
Fiscal Year Intergov-
Ended ' Property Licenses and ernmental , Charges for Fines and
June 30 Taxes Permits Revenue Services Forfeitures
1984 $ 8;831,566 $343/605 $ 31'736/106 $1/383,799 $311/117
1985 '9,'531/554 243/680 3/662/155 1,405/759 328,934
1986 10/.526/175 310,341 4,000,077 1,560/871 365/709
1987 11,333/554 332/213 3/854/607 1,735,282 345,455
,1988', 13/222,936 367,403 3/883,193 1,890/655 391/710
.- 1989 13,899/249 ' 403/831 4/240/781 2,195,845 381,292
1990 ' 14,462/683 458/409 4,136,160 2/334/487' 450,884
1991 15,090,665' 415,403 ,,4,574,'624 2',553/766 448/035
1992 1.5,803/215 ' 452/476 8/824/731 1,598,899 H'
1993 16,543/126 473,247 10,797,140 890/946 H
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1985
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1993
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, CITY OF IOWA, CITY,' IOWA
PROPERTY TAX RATES & TAX DOLLARS, BUDGETED
, ' "','
Last Ten Fiscal Y~ars
Tax Rates1,
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Agri -
cultural
,Land
Tax Rate
Employee Tort Debt
General 'Libra'~' Benefits Liabilitv Service Transit
Total
City
Tax Rate.
$8.100$
.7.718
7,510
7.107 '
7.143
,7.991
8.100
8.100
,8.100
8,100 .270
$1. 691 ,$.089 $1. 848 $,180 $11. 908 " $3.004
,758 .166 1. 830 ' .180 10;652 3.004
.693 .370 " 1. 952 .360 ' 10,885 3,004
.415 ,835 1. 892 .360 10.609 3,004
,709 ,696 2.5.20 :481 11. 549 3.004
,619 2,545 ' ..540 11. 695 3.004
1.135 2,253 ,540 12,028 3,004
1. 336 ,2.152 ' .540 12.128 3,004
1. 92,7 2.103 .540 '12.670 ' 3.004
, 1. 965 1. 541 ,,950 12,826 3.004
Tax' Dollars Budqeted I.
Fiscal
Year ' Agri-
Ended' Trullt " Tort Debt cultural
June 3 0 General, , Librarv ' & Aqency,Liabilitv Service . Transit Land, Total
" -
1984 $ 6/055,152 $ ,$1~255/169 $ 66,369 $1,372,150 $ 133,638 ' $8,106 $ 8/890/584 '
1985 6/901,472 673 / 852 ,147,338 1,626,935 159,991 9,,386 9,518',97,4
1986 7,247 i 084 664/657 355,300 1,872,145 345,354 9,508 10,494,048
1987 7,555/463 , ' , 2/003,19'5 9,702 ,11,269,792
438/917 , 882,438 380,077
1988 8/072/129 757,208 743,438 2/700,618, 513,520 9,881 12'; 796,794
1989 9/490/012 700,982 2/900,091 , 611,413 8,327 ,13,710,825
1990 9,733/205 - ' - 1/302,139, - - 2/600,000, 619/399 8/233 14,262,976
1991 10,146/497 1,603;083 2/600/000' 647/911 6,943 15,004/434
1992, 10,313/580 2,363,751 2/600,,000 ' 662,290 6,647 15,946/268
1993 10/830/594 348/992 2,540,412 ' 2,000/000 1!227,934 .' 6,256 , 16, 954/188 ;
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lTax rate per $1,000 of taxable valuation.
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CITY OF IOWA CITY, IOWA'
, .. ,
PROPERTY TAX, ROAD "USE TAX ,Ii: HOTEL/MOTEL TAX REVENuE
Last Ten, Fiscal' Years
For Fiscal
Year Ended,
June 30 Property ,Tax Road Use Tax Hotel/Motel Tax Total
1984 $ 8/831,566 $1,580/096 $ 99,127 ' $10,510,789
1985 9/531/554 ',1,693,919 132,836 11;358,309
1986 10/526,175 1/759,757, '210,542 12/'496,474,
1987 ~1/333;554 1/872;289 219,715 1~,425/558
,1988 13/222/936 1,917,477 242~521 15,382/934
1989 13,899,249 2,147,885 209/655 16/256,789
1990 ,14/462,683 2,462,523 222/861 17/148/067
1991 ' 15,090,665 2,595,075 337,145 18,022,885
1992 15,803/215 3,227,597 328,153 19,358/965
1993 16,556,453. ' 3,282,455 ' , 306; 199 20,145 ;107
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CITY OF IOWA CITY, IOWA'
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROP~RTY
, AND EXEMPT PROPERTY '
Last Ten Fiscal Years
Taxable Property :
, Collection ' Assess'ed Value/ "
Year Ended Estimated Exempt
June 30 Actual Vaiue PropertvVBlue
1986 $1,170,515/229 $48/265/500
'1987 1/249/035/135 50/934/100
, '
1988 1/246 (381,671 60,943,030
1989 1,291,185/431 60/986/750
1990 1,308/653,903 62,575/70,0
1991 1,380,338/603 67/777/410
1992 l,4i6/495,886 74,864,125
1993 1/554,754,159 76,185,008
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1994 1i599/346/986 8,4/432; 207 ,
1995 1/796/475,573' 84,131,597,
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Property,is reassessed in, the odd number years to make adjustments to all prollerty' values,
'according to current ,market values.
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Source: 'City of Iowa City Assessor's Office
As per the Code of Iowa, Volume' II, Chapter 441, paragraph 441.21' La. /, \lAll real and,
'tangible, personal property subject to taxation shall be valued at its actual' value,and,
except as otherwiseprovided/shall be assessed at 100% of its 'actual value,' and the value'
so assessed shall be taken and considered as the assessed value'and,taxable value of the
property upon which the levy shall be made. \I' '
r~ ,Taxable property includes real'property, buildings and structures,
fixtures, commercial equipment assessed as real property, utilities
and, through 1985 assessment year, personal property, "
industrial plant and
distribution property
Exempt property includes that o,wned by religious and 'educational institutions, charitable and,
benevolent societies, low-rent housing and associations for war veterans. Each must apply
for property tax exempt status with the City Assessor,: who determines if the property
qualifies under state guidelines., ' Exempt property is assessed each year like other taxable,
property. Property owned by governmental entities is not taxable and is not included in
"Exempt Property \I " "
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CITY OF IOWA CITY, IOWA
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PROPERTY TAX RATES - ALL DIRECT AND OVERLAPPING GOVERNMENTS
Collection
Year
,Iowa City
School
District
, Total
, , Ratio of
Iowa Ci tyo
to Total '
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Last Ten Fiscal Years
(per $1,000 'assessed'valuation)
, "
City of Johnson
Iowa City, ,Countv
, Kirkwood
Area
School
State of
Iowa1
1983~84 $13.367 $11. 908 $5,768 $,459 $ - - $31.502 37,8% [)
1984-85' , 11.374 ' 10.652 5,164 ,444 .015 27.649 38.,5
1985-86 11. 247 10,885 4.894 .445 .010 27,481' 39.6 II
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1986-87 11,381 10.609, 4.915 .445 ' .005 27.355, 38:8
1987-88 10.928 11.549 4,912 .472 ,005 27,866, 41.4 I]
1988-89 10.817 11.695 5.043 .475 .005 28,035 ,41.7
1989-90 11. 042 '12.028 4.992 ,482 ,005 28.549 42,1 ' [j
1990-91 11. 347 ' 12.128 5~327 .481 .005 29.288, 41.4
1991-92 11. 081 12.670 5,'667, ,502 .005 29.925 42,3" TJ
;
1992-93 11. 331 12'.826 6.378 .532 .005 ' 31.072 ' 41.3 ,_: 0
,:,1, '
Source: "Tax,Levies for Johnson County/ Iowa/" compiled by the Johnson County Auditor, 1'1
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lUntil1983 _ 84, the county levied a tax, for testing livestock for, brucellosis . and
tuberculosis,' Beginning in 1984-85, this tax is levied by the state of Iowa. ,I]
'Includes Joht1son County, 'Assessor and Agricultural Extension levy. " .' '
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CITY OF IOWA CITY, IOWA
PRINCIPAL TAXPAYERS' AND EMPLOYERS'"
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Fiscal Year Ended June 30; 1993
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Taxiilile
Valuation'
Ten largest taipayers1
Ti 'Iowa-Illinois Gas &' Electric':
,; Old Capitol . Center Partners'
Procter'& Gamble,' '
I 'James & Loretta Clark
J & pentacrest Garden
southgate'Development
p '~~~~-~mr~~o~:~~~it~, , '
., united Technologies Automotive'
TvPe' of Business
',Public ,Utility
'Shopping Center
Personal' Products
,Manufacturing
Apartments,
$ 60/250/938
18,684/180
,17,189,023
16/443/210
Real ,Estate Developer
Brush Manufacturing
Paper "Manufacturing
Automotive 'products "
Manufacturing
Educational Testing ,
Service ' ,
Shopping 'Center
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,15/097 / 790, "
13,034/1:38
12,43'(,859
11;542/542
11,384/.194.
" 10,301.010
$186,364,884
, American College Testing
, Sycamore Mall
Total'
,
Total assessed value
Ten largest taxpayers
$1,796,475/573
as a percent of total assessed,value, iO,37~
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Tsn major employers'
University of Iowa " "
Veterans Administration Hospital
Iowa 'City community Schools
City of Iowa'City
. Mercy Hospital'
United Technologies Automotive
American College Testing
Procter & Gamble '
National Computer Systems
, Hy-Vee
, 21; 123
1,335 '
,1,'334
1,147
1,084
932
735
686,
597
'513
Sources
'City of Iowa' City Assessor's Office
'State Department of Revenue '
'Job Service of Iowa and the respect'ive employer
(including,full- and part-time employees)
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.cITY OF 'IOWA CITY, IOWA
SPECIAL ASSESSMENT COLLECTIONS
Last Ten Fiscal Years '
Fiscal Year Special Special Ratio of Total
Ended Assessments Assessments ' Collection to outstanding
June 30 Billed Collected' Amount Billed Assessments
, 1984 $ 48,793 $ 32,701 ' 67.0% $314/915
1985 53/015 ' 57/208 107;9 405/779
1986 52/827 83/017 157.1 731/452 '
,
1987 80,371 106,462 1.32,5 614,990
1988 64/816 75,193 116.0' 543/851
1989 62,102 79/373 127,8 464/479
1990 207/181 ' 273,976 132.2 240/778
1991 46,058 59/117 128.4 181,662
1992 ,,29/005 ,35,047 120.8 154/165
1993' 27,835 32/476 116,7 83,428
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"Special Assessments Collected" include the amounts received
assessments, past'due assessments and the'future' installments.
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Last Ten Fiscal Years
Total
General
Fiscal Year Governmental ,Ratio of Debt
Ended ' Total ,Expendi tures Service to, General
June 30 principal Interest Debt Service and Transfers ' ExPenditures
1984 $ 948,799 $ 626,253 $1/575;052 ' $17/5.32,731 $.09 : 1.00
1985 1,203,720 ' 582,053 1/785,773 17/956/088 .10" : 1:00
1986 1,278/670 656,055 1/934/725 19/927,668 ,10 1.00
1987 1,709,/623 1/024,067 2/733/690 20/865,665 ,13 . 1.00
1988 2,072,138 ,941/975 ' 3,014,113 23,436/401 .13 1.00
, 1989 2/014,905 931/138 2,946/043 23,234,396 .13 1.00
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1990 1,750,708 836/741 '2/587/449 25/959,106 ,10 1.00
1991 1/938,161 822/385 2,760/546 27,739,501 .10 1.00 '
1992 2,080,450 826,493 2,906,,943 32/915,010 .09 1.00
1993 1,741,125 638/674 2,379/799 35/903/481 .07 1. 00
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CITY OF, IOWA CITY, IOWA '
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR
, GENERAL BONDED DEBT TO ,TOTAL GENERAL GOVERNMENTAL'EXPENDITURES
'General Fund, Debt Service FUnd and Special Revenue Funds,
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Governmental Unit
City, of Iowa City
Clear Creek
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CITY OF IOWA ~ITY,' IOWA
COMPUTATION OF DIRECT AND OVERLAPPING DEBT '
'Total General
Long-Term
Bonded Debt '
Outstandinq
$ 9,588,676
,'460,000
$10,048,676
Per capita assessed value
June 30/ 1993i
, %.Applicable ','
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City of
, Iowa ci tv
,100.0%
.24%
Source: Johnson County Auditor's Office'
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Iowa City '.. Per Capita
$ 9,588/676 $161
1,104
$ 9,589,780 $161
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Wastewatsr Treatment Revenue' n
$ 837/037 $ 65,000 $ ,35/340 $ 0
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944/501 70,000 33/070 103/070 ,9.16
828,327 70/000 30,298 '100,298 ' 8.26 n'
2,098/739 794;426 794,426 2'.64
3/801/698 3,022/550 3/022/550 ' 1.26
4,603/055 - - 3/022,550 3/022,550 ' 1.52
3',494,075 ' 650/000 2,997,850 ,3,647,850, .96 I]
4/266/305 ' 625/000 2,925/650 3/550,.650 1',20
4/461,751 725,000 3,025/108 3/750,108 1.19
4,092,756' 775/000 2/841,100 3,616,100 1,13
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CITY OF IOWA CITY, IOWA
SCHEDULE OF REVENUE BOND COVERAGE
Last Ten Fiscal Years
Fiscal
Year Net Revsnue ,Annual Debt Service
Ended Available for RaUoof
June 30 Revenue ExPenses' Debt Service' , principal Interest Total Coveraqe
parkinq Revenue'
1984 $1,243,865 $ 714/304 $ 529,561 $115,000 $331,290 $446/290 1.19
1985 1,605/764', 879,798 725/966 120,000 323/065 443/065 1.64,
1986 1/723/721 868/109 ' 855,612 130/000 319,934 449/934 1,90
1987 1,946,716 908,235, ,1/038,481 60,000 490/388' 550/388 1.89
1988 2/033/581 931;347 1/102,234 165/000 ~60,838 625,838 1.76
1989 ' 2,186/770 954/264 .1/232/506 170,000 448/388 ,618,388 1.99
1990 2/271/200 983,193 " 1,288,007 180,000 ,435/113 615/113 2.09
1991 2,345,059 982/676 1/362/383 195/000 418,859 613,859 2:22
1992 2/430/052 1,021,905 ' 1/408,147 220,000 ' 385/014 605/014 2,33
1993 2/778/040 1/339,800 1/438/240 405/000 492,930 897,930 i.60
1984
, 1985
1986
, , 1987
, 1988
'1989
1990
1991
1992
1993
'$1,658,726 $
1,803/449
1,793/385.'
3,077 /248
4,784,726
5,637/694
4,901/597
6,024/016 ,
6,458/951
6,136,669
821/689 '
858/948
965,058
978/509
983/028
1,034,639
1/407,522
1/75'/ /711
1,997/200
2,043,913
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CITY OF IOWA CITY, IOWA. '
DEMOGRAPHIC ,STATISTICS
Median'
Calendar ' ,popula- Per Capi ta' Me'dian' Family' Education' ' Retail Sales*,
Year ' tion Income' Aqe Income Level (Approx. )
1950 27,212 ' N/A 25.3 : $ 3,245 68.1% $ 34/993,000
1960 33,443 $ 1,914, 24.1 ,5/769 , 69.5 46,607/000 ','
,
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1974, ' 47/744 4,465 ' 82.1 ' ,
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1980 50/508 '7,247 24.6 22,325 89.5 215,305,000 I
1990 59/738 13/2'17 24.9 ,39/259 93.9 480/964/848' 'f
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Source: , 'U.S. Department of Commerce, Bureau of the Census
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School Enrollment Unemployment
Fiscal Year ' Public' , Private' '4
, Rate'
1984 8,278 613 2,9
1985 8,222 ' 617 1.9
1986 8,355 611 2;1
, 1987 8,595 616 1.7
1988 8,693 626 1.9
1989 8,971 649 1.1
1990 9/103 677 1.7
1991, 9/380 ~29 1,7
1992 9/658 746 2,3
1993 9/830 834 1.9
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Iowa City community school District Office
Local Private School Offices
Job Service,of Iowa
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CITY OF IOWA, CITY, IOWA ,,',
PROPERTY VALUE, BUILDING ,PERMITS AND BANK DEPOSITS
Last Ten, Fiscal Years
Fiscal
Year
Ended
June 30
Real
Property Value'
Personal
Nsw Construction '
Number
of Value
Exempt ' Permits of permits2
$48,265/500 322 $39/031,017
50,934/100 152 15,007/197
60,943/030 160 17/628/326
60/986,750, 178 12/749/684
62,575,700 168 15,668,861
67,777/410 229 42/280,347
74/864,125 238 40/654,531
76,185/008 234 27/166/679 '
84/432;207 256 31; 069 /885,
, 84,131/597' 299 39/591,813
1984 $1,139,387/378, $31,127,851
1985 1,217,907,203 31,127/932
1986 1/246/381,671
1987 1,291,185,431
1989
1/308,653/903
1/380/338;603
1988
1990 1/416,495,886
1991 '1,554/754,159
1992 1/599,346/986
1993 ~,i96,475,573
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2permit values are based on estimated construction costs,
lLocal Bank Offices - Hills Bank & Trust, Perpetual Savings, Iowa State Bank & Trust;
Hawkeye State Bank, First National Bank/ Mid-America Savings Bank, Feqeral Employees
Credit Union and the University of Ipwa Community Credit 'Union"
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'Repair and Additions ' Total Buildinq Permits Banlt and
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of Permits ' of permits2 of Permits of Permits Deposits'
230 $ 4,533/696 ' 552, $43,564/713 $711/728,141 '
302 5/879,171 454 20,886,368 527;099,643
265 5,961/549 425 23/589/875 552/479/139
321 .7/418,621 499 20/168,305 578,988,052, ,
337 9,491/296 505 25/160/157 ,583,625/877,
276 5,942/952 468 48/223,299 609,260,674
302 8,184,805 ' 540 48/839,336 655;388,971
301 12/709,844 535 39/876,523' 698/578/285
374 14,956,588 630, 46,026,473 748,517,577
360 9/291/848 659 ," ' 48/883/661 786,881,741
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CITY OF IOWA CITY, IOWA
MISCELLANEOUS STATISTICAL DATA
Fiscal year ended June 30/ 1993
Date of incorporation
Form of government
Area
Miles of streets:
Paved (approx.)
Unpaved (approx.)
Number of street lights
police protection:,
Number of stations
Number of sworn personnel
Fire protection:
Number of stations
Number of sworn personnel
Municipal water department:
Number of active accounts
Average daily consumption (in gallons)
Miles of water mains (approx.)
. '
Sewers:
Lift stations (active)
Miles of sanitary sewers (approx.)
Cemetery
(
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Recreation:
Municipal parks
Number of parks
Number of acres
Municipal swimming pools
Golf courses - non-municipal
Other municipal facilities:
Recreation Center
Ball diamonds
Tennis courts
Senior Center
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Parking:
parking ramps/spaces
Parking lots/spaces
on-street meters
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Number of account receivable customers
Tons (charge and cash)
sanitation:
Number of customers
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Council/Manager
14/227 acres
215
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16/185
6,500/000
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MISCELLANEOOS STATISTICAL DATA
Fiscal year ended JUne 30, 1993
" "
Library:
Number of volumes (approx.)
Registered cardholders
Educational Institutions':
Elementary schools
Junior high schools
High schools' " , '
Alternative learning centers
vocational school
community college
university
Hospi tals'
City Employees:
, Permanent
Temporary
, ,
193./567
51,406
, , 17
, 3
3
1
1
1
1
545
602
Electionsl:
,Last general election- 1992:
Registered voters
Number of votes cast
Per~entage, voting
Last mUnicipal' election 1991:
:Registered voters
Number of votes,cast
Percentage voting
71,599
52.,732
73.6%
40/517
9/644
23.8%
Source
'Iowa City Community School District Office and Local Private' School Offices
lJohnson County Auditor's Office'
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ill ERNST & YOUNG
,'II Phoi,e:
Fax:
319363,1090
3193983250 '
. Amislrong Centre, Suite 500
222 Third Avenue S.E. (S241J II
P,Q,8ox i4888
Cedar RJpids, IOWJ 524IJi
, Report of Independent Auditors on the
Supplementary Schedule of Federal Financial Assistance
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general purpose fmancial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1993, and have issued our report thereon dated
October 12, 1993, These general purpose financial statements are the responsibility of
the City's management. ' Our responsibility is to express an opinion on these general
purpose financial statements based on our audit. .
We conducted our audit in accordance with generally accepted auditing standards,
Chapter 11 of the Code of Iowa and Government Auditing Standards. issued by the
Comptroller General of the United States. Those standards requireihat we plan and
, perform the audit to obtain reasonable assurance about whether the general purpose
" financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the general purpOSe
financial statements. A.n audit also includes assessing the accounting principles used and ,
significant estimates made by management, as well as, evaluating the overall fmancial
statement presentation, We believe that our audit provides a reasonable basis for our
opinion. ' '
, '
As discussed in Note 2 to the accompanying Schedule of Federal Financial Assistance, '
the City of Iowa City, Iowa prepares the. schedule on the basis of cash disbursements.
The accompanying general purpose financial statements have been prepared on the' ,
accrual and modified accrual .basis and, thus, reflect accrued grant receivables and '
deferred grant revenues that are not recorded in the accompanying Schedule of Federal '
, Financial Assistance.
Our audit was made for the purpose of forming' an opinion on the general purpose
fmancial statements of the City of Iowa City, Iowa taken as a whole. The accompanying
Schedule of Federal Financial Assistance is presented for purposes of additional analysis
and is not a required part of the general purpose fmancial statements, Such information
in that schedule has been subjected to the auditing procedures applied in the audit of the , '
general purposefmancial statements and, in our opinion, is fairly presented in all.material
respects in relation to the general purpose financial statements tilken as Ii whole.
~fH
"
October 12,1993
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CITY OF IOWA CITY, IOWA
,Notes to Schedule of Federal Financial
, Assistance Programs
Year Ended ,June 30/ 1993
(1) General
The accompanying Schedule of Federal Financial Assistance Programs
, presents the activity of all federal financial assistance programs of, the
City of Iowa City, Iowa, for the year ended June 30, 1993, The City of
Iowa City reporting entity is described in Note 1 to the City's general
purpose financial statements. All federal financial a,ssistance received
directly from federal agencies as well as 'federal financial assistance
passed through other government agencies is included on the Schedule,
,Expenditures include, where appropriate, the'City/s matching monies.'
, ' '
(2)
Basis of Accountinq
The accompanying Schedule of Federal Financial Assistance Programs' is
presented using the cash basis of accounting (cash receipts are recorded
in the year cash is received by the City and 'cash disbursements are
recorded, in 'the year the City issued the warrant). Federal financial
assistance revenues are reported in the 'City's general purpose financial'"
statements on, the modified accrual/accrual basis of , accounting, which is
described in Note 1 to the City's general purpose 'financial statements.
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. Armstrong Cenlre, SuilC 500
222 Third Avenue S,E, 15241) II
1',0, Box 748!l8
Cedilr Rapids. Iowa 52.Wi
. Phone: J 19 J(,) 1090
FuX: J 19 J98 3250
Report of Independent Auditors on the Internal Control Structure
Based on an Audit of the General Purpose Financial Statements
Performed in Accordance With Government Auditing Standards
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
We have audited the general purpose fmancial statements of the City of Iowa City, Iowa .
as of and for the year ended June 30, 1993, and have issued our report thereon dated
October 12,1993.
We conducted our audit in accordance with generally accepted auditing standards,
Chapter 11 of the Code of Iowa and Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement.
o
In planning and performing our audit of the general purpose financial statements of the
City of Iowa City, Iowa for the year ended June 30, 1993, we considered its internal
control structure in order to determine our auditing procedures for the purpose of
expressing our opinion on the general purpose financial statements and not to provide
assurance on the internal control structure.
~
The management of the City of Iowa City, Iowa is responsible for establishing and
maintaining an internal control structure. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related costs
, of internal control structure policies and procedures, The objectives of an internal control
structure are to provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use or disposition, and that
, transactions are executed in accordance with management's authorization and recorded
properly to permit the preparation of general purpose financial statements in accordance
with generally accepted accounting principles. Because of inherent limitations in any
internal control structure, errors or irregularities may nevertheless occur and not be
detected. Also, projection of any evaluation of the structure to future periods is subject to
the risk that procedures may become inadequate because of changes in conditions or that
the effectiveness of the design and operation of policies and procedures may deteriorate,
For the purpose of this report, we have classified the significant internal control structure
policies and procedures in the following categories: cash receipts, cash disbursements
and payroll disbursements.
For all of the internal control structure categories listed above, we obtained an under-
standing of the design of relevant policies and procedures and whether they have been
placed in operation, and we assessed control risk.
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, Our consideration of the internal control structure would' not necessarily disclose all '
matters in the internal control structure that might be material weaknesses under '
standards established by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operation of one or more of the .
internal control structure, elements does not reduce to a relatively low level the risk that '
errors or irregularities in amounis that would be material in relation to the general
purpose financial statements being audited may occur and not be detected within a timely
period by employees in thenonnal course of performing their assigned functions. We
, noted no matters involving the internal control' structure and its operations that we
consider to be material weaknesses as defined above. ' '
,
, However, we noted certain matters involving the internal control. structure and its
operation that wehavereported to the management of the City ofIowa City, Iowa ina
separate letter dated October 12,1993. '
This report is intended for the infonnation of the management of the CitY of Iowa City, ' " '
Iowa, the cognizant oversight agencies and other federal and state grantor agenCies:"
However, this report is a matter of public record and its distribution is not limited.
, October 12, 1993
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. Armslrong Cenlre, SuileSOO
222 Third Avenue 5,E. (52401)
P,O, Box 74888
Ccdar Rapids, Iowa 52407
, Report of Independent Auditors on Compliance With Laws,
" Regulations, Contracts and Grants Based on an Audit of the
General Purpose Financial Statements Perfonnedin' ,
Accordance With Government Auditing Standards
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
. Phone: 319363, 1090
Fax: 319 398 3250 '
, '
, We have audited the general purpose fmancial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1993, and have issued our report thereon dated
October 12, 1993.
We conducted our audit in accordance with generally accepted auditing standards,
Chapter 11 of the Code of Iowa, and GoverninentAuditing Standards, issued by the
Comptroller General of the United States, Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement "
Compliance with laws, regulations, contracts and grants applicable to the City of Iowa
City, Iowa is the responsibility of the City's management, As part of obtaining reason-
'able assur.ince about whether the financial statements are free of material misstatement,
we performed tests of the City's compliance with certain provisions of laws, regulations,
contracts and grants. However, the objective of our audit of the general purpose financial
statements was not to provide an opinion on overall compliance with such provisions.
Accordingly, we do not express such ail opinion., ' , '
The results of our tests indicate that, with respect to the, items tested, the City of Iowa
City, Iowa complied, in all material respects, with the, provisions referred to in ,the
preceding paragraph. With respect to items not tested, nothing came to our attention that
caused us to believe that the City had not complied, in all material respects, with those
, provisions.
This report is intended for the information of the management of the City of Iowa City, '
Iowa, the cognizant oversight agencies and other federal' and stile grantor agencies.
However, this report is a matter of public record and its distribution is not limited. '
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222 Third Avcnuc 5.E.1524011
P.O. Bo, i4388
Ccdar Rapids, lo\\'. 5240i
. Phonc: 319 363 1090
f." 319 393 3250
Report of Independent Auditors on Compliance
With the Specific Requirements Applicable to
Major Federal Financial Assistance Programs
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1993, and have issued our report thereon dated
October 12,1993.
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We also have audited the City of Iowa City, Iowa's compliance with the requirements
governing: types of services allowed or unallowed; eligibility; special reporting
requirements; monitoring subrecipients; and special tests and provisions that are
applicable to each of its major federal financial assistance programs, which are identified
in the accompanying Schedule of Federal Financial Assistance, for the year ended
June 3D, 1993. The management of the City is responsible for the City's compliance with
those requirements. Our responsibility is to express an opinion on compliance with those
requirements based on our audit.
We conducted our audit of compliance with those requirements in accordance with
generally accepted auditing standards, Chapter 11 of the Code of Iowa, Government
Auditing Standards, issued by the Comptroller General of the United States, and Office of
Management and Budget ("0MB ") Circular A-128, Audits of State and Local
Governments, Those standards and OMB Circular A-128 require that we plan and
perfonn the audit to obtain reasonable assurance about whether material noncompliance
with the requirements referred to above occurred. An audit includes examining, on a test
basis, evidence about the City of Iowa City, Iowa's compliance with those requirements.
We believe that our audit provides a reasonable basis for our opinion.
The results of our audit procedures disclosed immaterial instances of noncompliance with
the requirements referred to above, which ar~ described in the accompanying Schedule of
Findings and Questioned Costs, We considered these , instances of noncompliance in
fonning our opinion on compliance, which is expressed in the following paragraph.
In our opinion, the City of Iowa City, Iowa complied, in all material respects, with the
requirements governing: types of services allowed or unallowed; eligibility; special
reporting requirements and special tests and provisions that are applicable to each of its
major federal financial assistance programs for the year ended June 3D, 1993.
This report is intended for the infonnation of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
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. Phone:
Fax:
319363'1090 '
3193983250 '
, . Armslrong Centre, Suite 500
222 Third Avenue 5,E,I524011
P,O, Box 74888
Cedar Rapids, 1011'.1 52407
Report of Independent Auditors on Compliance,
, With the General Requirements Applicable to
, Federal Financial Assistance Programs
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
We have audited the general ,purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1993, and have issued our report thereon dated
October 12, 1993. '
We have applied procedures to test the City of Iowa City, Iowa's compliance with the'
following requirements applicable to its federal financial assistance programs, which are
'identified in the' Schedule of Federal Financial Assistance, for the year ended June 30,
1993: political activity, Davis-Bacon Act, civil rights, cash management,relocation
assistance and real property acquisition, federal financial reports, allowable costs/cost "
principles, Drug-Free Workplace Act and administrative requirements.,
, . '. , ..
Our procedures were limited to the applicable procedures described in the Office of
Management and Budget's Compliance Supplementfor Single Audits of State and Local.
Governments. ,Our procedures were substantially less in scope than an audit, the
, objective of which is the expression of an opinion on the City of Iowa City, Iowa's
compliance with the requirements listed in the preceding paragraph. 'Accordingly, we do
not express such an opinion. '
With respect to the items tested, the results of those procedures disclosed no material
instances of noncompliance with the requirements listed in the preceding paragraph,
, With respect to items not tested, nothing came to our attention that caused us to believe
that the City of Iowa City, Iowa had not complied, in all material respects, with those
requirements, ,
This report is intended for the infonnationof the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
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, Fax: ' 3193983250
. Armstrong Centre. Suite SOO
222 Third Avenue S,E. (52401)
P,O, Bo~ 74888
Cedar R.ll'ids, Iowa 52407
Report of Independent Auditors on Compliance With ,
Specific Requirements Applicable to Nonmajor
, Federal Financial Assistance Program Transactions,
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1993,and have issued our report thereon dated
October 12, 1993.
In connection with our audit of the general purpose financial statements of the City of
,Iowa City, Iowa, and with our consideration of the City's internal control structure used
, to administerfederal financial assistance programs, as required by the Office of Manage-
ment and Budgef(IOMB") Circular A-128; Audits of State and Local Governments, we
selected certain transactions applicable to certainnonmajor federal financial, assistance"
programs for the year ended June 30, 1993. As required by OMB Circular A-128, we
have performed auditing procedures to, test compliance with the requirements governing
types of services allowed or unalIowed and eligibility that are applicable to' those ,"
transactions. Our procedures were substantially less in scope than an audit, the objective "
of which is the expression of an opinion on the City's compliance with these
requirements. Accordingly, we do not express suchan opinion. ' '
With respect to the items tested, the results of those procedures disclosed no material '
instances of noncompliance with the requirements listed in the preceding paragraph,
With respect to items not tested, nothing carne to our attention that caused us to believe
that the City of Iowa City, Iowa had not complied, in all material respects, with those
requirements: '
This report is intended for the information of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
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. Arl1l5lrong Ccnlrl', Suite jOO
212 Third Avenlle S,E, 1524011
P,O, Bo\ i4686
Cl~lar R.lpids, 10IVa 5240i
. Phone: 319 363 1090
Fax: 319 396 3250
Report of Independent Auditors on the Internal Control Structure
Used in Administering Federal Financial Assistance Programs
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 3D, 1993, and have issued our report thereon dated
October 12, 1993. We have also audited the City's compliance with requirements
applicable to major federal financial assistance programs and have issued, our report
thereon dated October 12, 1993.
We conducted our audits in accordance with generally accepted auditing standards;
Chapter 11 of the Code of Iowa; Government Auditing Standards, issued by the
Comptroller General of ihe United States; and Office of Management and Budget (OMB)
Circular A.128, Audits of State and Local Governments. Those standards and OMB
Circular A-128 require that we plan and perfonn the audit to obtain reasonable assurance
about whether the general purpose financial statements are free of material misstatement
and about whether the City complied with laws and regulations, noncompliance with
which would be material to a major federal financial assistance program.
In planning and perfonning our audits for the year ended June 3D, 1993, we considered
the City of Iowa City, Iowa's internal control structure to determine our auditing
procedures for the purpose of expressing our opinions on the general purpose financial
statements of the City and on its compliance with requirements applicable to major
programs, and to report on the internal control structure in accordance with OMB
Circular A- 128. This report addresses our consideration of internal control structure
policies and procedures relevant to compliance with requirements applicable to federal
fmancial assistance programs. We have addressed policies and procedures relevant to our
audit, of the general purpose financial statements in a separate report dated October 12,
1993.
The management of the City of Iowa City, Iowa is responsible for establishing and
maintaining an internal control structure. In fulfiIIing this responsibility, estimates and
judgments by management are required to assess the expected benefits and related costs
of internal control structure policies and procedures. The objectives of an internal control
structure are to provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use of disposition, transactions are
executed in accordance with management's authorization and recorded properly to pennit
the preparation of general purpose financial statements in accordance with generally
accepted accounting principles, and federal financial assistance programs are managed in
compliance with applicable laws and regulations. Because of inherent limitations in any
internal control structure, errors, irregularities, or instances of noncompliance may
nevertheless occur and not be detected. Also, projection of any evaluation of the
structure to future periods is subject to the risk that procedures may become inadequate
because of changes in conditions or that the effectiveness of the design and op~ration of
policies and procedures may deteriorate.
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For the purpose of this report, we have classified the significant internal control structure
policies and procedures used in administering federal financial assistance programs in the
following categories:
General Requirements
· Political activity
· Civil rights
· Relocation assistance and
real property acquisition
· Allowable costs/cost principles
Specific Requirements
· Davis-Bacon Act
· Cash management
. Federal fmancial reports
. Drug-Free Workplace Act
. Administrative requirements
· Types of services allowed
or unallowed
· Special reporting requirements
. Eligibility
. Special tests and provisions
· Monitoring subrecipients
For all of the internal control structure categories listed above, we obtained an under-
standing of the design of relevant policies and procedures and determined whether they
have been placed in operation, and we assessed control risk.
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During the year ended June 30, 1993, the City of Iowa City, Iowa expended 86% of its
total federal financial assistance under major federal financial assistance programs.
We performed tests of controls, as required by OMB Circular A-128, to evaluate the
effectiveness of the design and operation of internal control structure policies and
procedures that we considered relevant to preventing or detecting material noncompliance
with specific requirements, general requirements, and requirements governing claims for
advances and reimbursements and amounts claimed or used for matching that are
applicable to each of the City of Iowa City, Iowa's major federal financial assistance
programs, which are identified in the accompanying Schedule of Federal Financial
Assistance. Our procedures were less in scope than would be necessary to render an
opinion on these internal control structure policies and procedures. Accordingly, we do
not express such an opinion.
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Our consideration of the internal control structure policies and procedures used in
administering federal financial assistance programs would not necessarily disclose all
mailers in the internal control structure that might be material weaknesses under
standards established by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operation of one or more of the
specific internal control structure elements does not reduce to a relatively low level the
risk that noncompliance with laws and regulations that would be material to a federal
financial assistance program may occur and not be detected within a timely period by
employees'in the normal course of performing their assigned functions. We noted no
mailers involving the internal control structure and its operation that we consider to be
material weaknesses as defined above.
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However, we noted other matters involving the internal control structure and its operation ,
that we have reported to the management of the City of Iowa City; Iowa in a separate
letter dated October 12, 1993. '
This report is intended for the information of the manage~ent of th~ City of Iowa City,
Iowa, the cognizant oversight agencies, and other federal and state. grantor agencies. , '
, However, this report is a matter of public record and its distribution is not limited. '
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City of Iowa City, Iowa
, Schedule of Findings and Questioned Costs,
Year ended June 30, 1993
Grant TitlelNumber' FindinWNoncompliance
, Public Housing Administra~ During our review of the
tion Section 8 Existing/IA-' housing, assistance appli-
, 05-E022-00l/013, 014, 015 "cant files, we noted a lack
Section 8 Voucher Program of documentation of verifi-
IA~05-V022-001/01O cation of an applicant's
family members' social'
security numbers. We also
"noted incorrectly calculated
utility allowances on four
applicants and incomplete
inspection fonns, on three
applicants.
Recommendation , '
We recommend that the
, housing authority personnel '
more closely review appli-
cant files to ensure that
, ,adequate documentation of
all applicant infonnation is
included. '
City's Response
We reviewed the above
files and have corrected all
deficiencies noted, above.
We will alSo review all.files
in greater detail to ensure
that proper documentation
of all items is obtained. '
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" Armstrong Cenlre, Suite 500
222 Third Avenue S.E, (52401)
P.O. Box 74BBB
Cedar Rapids, Iowa 52407
II Phone:
Fax:
3193631090
3193983250
,
The Honorable Mayor and Members of the City Council
City ofIowa City, Iowa
In planning and performing our audit of the general purpose fmancial statements of the
City of Iowa City, Iowa (the "City") for the year ended June 30, 1993, we considered its
internal control structure to determine our auditing procedures for the purpose of
expressing our opinion on the general purpose financial statements and not to provide
assurance on the internal control structure. Our consideration of the internal control
structure would not necessarily disclose all matters in the internal control structure that
might be material weaknesses under standards established by the American Institute of
Certified Public Accountants. A material weakness is a condition in which the design or
operation of one or more of the specific internal control structure elements does not
reduce to a relatively low level the risk that errors or irregularities in amounts that would
be material in relation to the general purpose financial statements being audited may
occur and not be detected within a timely period by employees in the normal course of
performing their assigned functions, However, we noted no matters involving the
internal control structure and its operation that we consider to be material weaknesses as
defined above,
We have the following comments on other matters:
REvmw OF PRIOR YEAR FINDINGS AND COMMENTS
Our review of prior year findings and comments disclosed that the City had appropriately
considered most of our suggestions noted in prior years during the current fiscal year
ended June 30, 1993, and certain changes had been implemented. However, we continue
to believe that the following prior year comments require further management
consideration.
Vehicle Usage Policy
The City does not have policy provisions covering certain city-owned vehicle usage
matters. We recommend that specific provisions be added regarding incidental personal
use, commuting, assignment of vehicles, documentation requirements, vehicle use
restrictions, reimbursement by employees for personal use, related additional
compensation and public purpose served. This should ease accounting review time and
reduce the risk of misunderstandings.
City Response
The City is in the process of updating its policies regarding vehicle expenditures and will
implement a revised policy by June 30, 1994.
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Operating Transfers
During the current year, there were several operating transfers recorded by the City that
would be more appropriately recorded as interfund transactions. These include repay-
ments of advances, as well as loans to other funds. We suggest that the City review all
operating transfers further at the end of each year to appropriately classify these items.
City Response
The City concurs and will make the noted changes.
Programmer Access to Production Program and Data Files
During our review, we noted that the City's programmers have access to production codes
and are responsible for moving codes from test to production. This type Of access
increases the risk that unauthorized changes to production programs and data files could
go undetected.
While we recognize that the limited size of the current data processing staff prevents a
complete segregation of duties in this area, the current procedure does represent an
exposure of which the City should be aware.
City Response
The City is aware of this situation and will attempt to provide for a proper segregation of
duties on an ongoing basis as the City deems necessary.
Controls Over Personal Computers and Local Area Networks
The increased use of personal computers and local area network ("LAN") access through-
out the City has transferred certain processing capabilities and responsibilities from the
Data Processing Department to the various user departments. Since the need for proper
controls in all computer environments is important, we recommend that city-wide LAN
policies be developed to ensure that:
· Passwords are changed on a periodic basis, such as monthly or quarterly,
· Terminals are deactivated after a specified period of inactivity; for example, 30
minutes or one hour.
City Response
Additional policies will be developed as suggested.
CURRENT YEAR FINDINGS AND COMMENTS
Worker's Compensation Claims
The City maintains a newly-opened bank account for worker's compensation claims from
which checks are written to the claimants. The authorized signers on the account are
Donald Yucuis, Steve Duffy and Gene Peterson. Mr. Duffy and Mr. Peterson are
employed by Willis Con'oon, tile administrator of the City's self-insurance policy. These
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two individuals are allowed to sign and distribute checks to claimants with Kevin
O'Malley's approval for checks less than or equal to $2,500; the City Manager's approval
for checks greater than $2,500 but less than or equal to $10,000 and the City Council's
approval for checks greater than $10,000. We recommend that the City not allow persons
other than those employed by the City to sign and distribute checks drawn on the City's
funds.
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Appropriate changes will be instututed as recommended.
Fidelity Bond Coverage
Upon approval of the Public Housing Proposal to purchase an additional 20 units for
public housing, the Department of Housing and Urban Development recommended
increasing fidelity bond coverage for City employees from $50,000 to $75,000. We
recommend that the City increase the fidelity bond coverage as suggested by the Depart-
ment of Housing and Urban Development.
City Response
The City's Risk Manager was not infonned by the Iowa City Housing Authority of the
Department of Housing and Urban Development's recommendation and wiII increase the
fidelity bond as requested.
Housing Inspection Collections
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When preparing the housing inspection bank deposit, a fee listing is reconciled to the
actual cash received. However, after this procedure is perfonned, the copy of the receipt
used in this procedure is discarded. Also, when the pink copy of the deposit slip is
returned, it is discarded. Further, the money received by the House Inspection
Department is kept in an unlocked drawer. Although the office is locked at night, the
cash is placed in this drawer until deposited the next morning. '
We recommend that the City keep a copy of the receipt and attach it to the fee listing.
Further, we suggest that the deposit slip also be attached when received from the bank the
next day. We also recommend that cash not be held overnight. However, if this needs to
be done, the cash should be secured in a locked drawer where access is limited to only
authorized personnel.
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City Response
The City maintains a copy of the deposit slip and a fee listing in the Treasury Department
and does not believe the Housing Department should maintain a second copy. A locked
drawer wiII be used going forward.
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STATE COMPLIANCE MATTERS
The following comments about the City's operations for the year ended June 30, 1993 are
based exclusively on knowledge obtained from procedures performed during our audit of
the general purpose fmancial statements of the City of Iowa City, Iowa for the year ended
June 30, 1993. Since our audit was based on tests and samples, not all transactions that
might have had an impact on the comments were necessarily examined. The comments
involving statutory and other legal matters are not intended to constitute legal interpreta-
tions of those statutes. Prior year statutory comments have been resolved except for item
one.
1. Official Depositories - A resolution naming the following official depositories has
been approved by the City.
Financial Institution
Maximum Authorized
Deposit Amount
First National Bank, Iowa City
Hawkeye State Bank, Iowa City
Iowa State Bank and Trust, Iowa City
Firstar Bank Cedar Rapids, N.A., Cedar Rapids
MidAmerica Savings Bank, Iowa City
Hills Bank and Trust, Iowa City
Perpetual Savings Bank, F.S,B., Iowa City
Norwest Bank Iowa, N.A., Cedar Rapids
University of Iowa Credit Union, Iowa City
$10,000,000
750,000
10,000,000
25,000,000
10,000,000
8,000,000
10,000,000
5,000,000
2,000,000
The maximum deposit amounts stated in the resolution were not exceeded during the year
ended June 30, 1993.
During the year ended June 30, 1993, the City had certificates of deposit that were held in
depositories outside of the state of Iowa and not listed on the official depository listing,
Recommendation - Chapters l2C.4 and l2C.5 of the Code of Iowa provided that, in
part, that deposits must be held in the county, or an adjoining county in which the City is
located, unless the deposits are refused; then, the deposits must be held in depositories
within the State of Iowa. Accordingly, the City should deposit these certificates of
deposits with institutions located within Johnson County or an adjoining county.
Response - We will transfer the certificates of deposits to depositories located within
Johnson County or an adjoining county upon maturity.
Conclusion - Response accepted,
2. Certified Budget - Disbursements during the year ended June 30, 1993 did not
exceed the amounts budgeted. The City published the notice of public hearing on the
budget, including a summary of the proposed budget, as required by Chapter 384.16
of the Code of Iowa.
3, Questionable Disbursements - We noted no expenditures that may not meet the
requirements of public purpose as defined in an Attorney General's opinion dated
April 25, 1979.
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4, Travel Expense - No expenditures of City money for travel expenses of spouses of
City officials or employees were noted.
5, Business Transactions - No business transactions between the City and City
officials or employees were noted.
6, Bond Coverage - Surety bond coverage of City officials and employees is in
accordance with statutory provisions.
7, Council Minutes - No transactions were found that we believe should have been
approved in the council minutes but were not Minutes of Council proceedings were
published within 15 days, as required by Chapter 372.13(6) of the Code of Iowa, and
annual gross salaries were published in accordance with an Attorney General's
opinion dated April 12, 1978.
8, Investments - During the year ended June 30, 1993, the investments of the City
earned income of $1,670,000.
9. Grant Activity - The results of our testing indicate that federal grant funds have been
expended in accordance with the agreements under which they were received, except
as noted in the Schedule of Findings and Questioned Costs accompanying our report
on the City's Schedule of Federal Financial Assistance.
10, Joint Purchase of Equipment - The City is required to document, in its Council
minutes the proceedings political subdivisions contacted regarding joint purchases of
equipment, as required by Chapter 28E,20 of the Code of Iowa,
Recommendation - Currently, the City is pursuing joint purchases of equipment
with other governmental subdivisions under provisions of Chapter 28E.20. However,
the City should include which subdivisions were contacted in the City Council
minutes, as also required by Chapter 28E.20.
Response - We will include this infonnation in the Council minutes.
Conclusion- Response accepted.
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This report is intended solely for the infonnation and use of the management of the City
of Iowa City, Iowa, its cognizant oversight agencies and other federal and state grantor
agencies. However, this report is a matter of public record and its distribution is not
limited,
We would be pleased to discuss the above matters or to respond to any questions, at your
convenience.
f,-t;-th
October 12, 1993
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City of Iowa City
MEMORAND'UM
TO:
steve Atkins, city Manager
Rick Fosse, city Engineer ~
March 18, 1994
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FROM:
DATE:
RE: ROHRET ROAD : Right-of-way Width
In order to facilitate design of the Rohret Road project, we need
direction regarding right-of-way widths. The critical area is
along the south side of Rohret Road where we are presented with
challenging design issues imposed by the terrain.
Outlined below is a list of advantages and disadvantages of a 33-
foot versus a 40-foot right-of-way along the south side of Rohret
Road. Keep in mind that these distances refer to half of the
total right-of-way width, Exhibits A and B are attached for your
reference. The right-of-way width on the north side is not as
big an issue because the terrain is more accommodating and much
of the 40 foot right-of-way already exists because of
development. Also, the 8 foot sidewalk is planned for the north
side.
33-FOOT VERSUS 40-FOOT - SOUTH SIDE
33-FOOT ADVANTAGES:
* More constructible. ' Less disruptive to private property
(ie, less tree ,impact, less retaining wall to build, less
grading to be done, and narrower construction easements to
obtain) .
* option desired by so~~ adjacent property owners.
33-FOOT DISADVANTAGES:
* Less room to provide non-linear landscaping in the
parking. A straight line of trees is the only option.
* There is not room to widen the sidewalk to 8' at a later
date without impacting the trees.
* There is not room to widen the pavement at a later date
without impacting the trees.
* Would create a non-symmetrical right-of-way.
* Existing trees will negatively impact sidewalk use.
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40-FOOT ADVANTAGES:
* More room for future street or sidewalk widening.
* Would have greater flexibility for landscaping and
enhancement of the parking.
* Would have a symmetrical right-of-way.
40-FOOT DISADVANTAGES:
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* Less Constructible. More disruptive to private property
(ie. more tree impact, more retaining wall to build, more
grading work to be done, and wider construction easements
to obtain).
* Would require additional right-of-way acquisitions, some
of which may need to be condemned.
Chuck Schmadeke
Rob Winstead
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To: IOWA CITY CLERK
From: JO HOGARTY
4-11-94 7:44am p. 2 of 2
Johnson County
_ \ JOWA~
BOARD OF SUPERVISORS
Stephen P, Lacina, Chairperson
Joe Bolkcom
Charles D . Duffy
Patricia A. Meade
Don Sehr
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Apri112, 1994
INFORMAL MEETING
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Agenda
1. Call to order 9:00 a.m,
2. Review of the informal and formal minutes of April 7th.
3. Business from Patrick Peters re: Senior Center update/discussion,
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4. Business from the County Attorney.
a) Report/discussion re: transfer of Youth Homes, Inc. real estate interest.
b) Olher
5. Business from the County Engineer.
a) Discussion re: 1995 Dust Alleviation Program.
b) Discussion re: Tri.County Bridge EWP project.
c) Olher
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6. Business from the Board of Supervisors.
a) Discussion re: Flexible Benefits Plan renewal (Carol Peters).
b) Reports
c) Other
7. Discussion from the public.
8. Recess.
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P,O, BOX 1350 IOWA CITY, IOWA 52244-1350
TEL: (319)356'6000
FAX: (319)356'608~"S
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City of Iowa City
MEMORANDUM
Date: April 8, 1994
To: City Council
From: Karin Franklin, Director, Dept. of Planning & Community
Re: Community Planning & Visioning Project-Task Forces
We received 131 applications for the nine Task Forces of the Community Planning & Visioning
Project and the Charter Review effort. The nine Task Forces were compiled based on the first
choice of each of the applicants, There are only four people who are on Task Forces of their
second choice, The Charter Review Commission will be appointed througn a separate process
as set out in the City's Charter. Applicants who chose Charter Review as their first choice will
be sent the appropriate application.
The response to this project was excellent. It is gratifying to see so many well-qualified people
committed to their community's future. Unfortunately, some of those who applied will not be able
to participate in the task force groups, There will be plenty of opportunity for their participation
in the overall process, however, as this project moves through boards, commissions, and the City
Council.
Attached are lists for each of the Task Forces with the names and addresses of the participants,
the staff facilitator, and the date, place and time of their first meeting. The Task Force meetings
will be open to the public; however, participation will be limited to the Task Force members,
Confirmation of these appointments will be on the Council agenda for April 12; a discussion item
is also scheduled for the April 11 work session,
cc: City Manager
City Clerk
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ARTS, CULTURE & HUMAN DEVELOPMENT
Peggy Doerge .
Harold B. Engen.
Clark Houghton.
Jody Hovland.
Mike Huber.
Christine K, Pacek .
Cheryl J. Schlote -
Eldon Snyder.
Charles T. Traw -
Facilitator. Susan Craig
19 Wakefield Court
3029 Cornell
920 River Street
1429 Glendale Road
62 Jensen Court
2049 Tanglewood Place
2713 E. Court Street
1282 Oakes Drive
411 MacBride Drive
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First meeting: Wednesday, April 20, 7:00 P,M., ICPL Board Room
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William Gerhard -
Derek Maurer.
Lynn E, Rowat -
Loren Schmitt -
Mark Smith -
Rich Vogelzang -
Tom Werderitsch -
Bruce Wheaton -
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ECONOMIC WELL.BEING
Facilitator - Stephen Atkins
30 Phoenix Place
1109 Prairie du Chien
328 South Governor Street
217 Post Road
1220 Village Road, Unit 14
205 North Westminster
1640 Hollywood Boulevard
3 Evergreen Place
227 Fairview Avenue
First meeting: Wednesday, April 27, 7:00 P.M., Council Chambers
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Facilitator. Monica Moen
Kerry M. Fitzpatrick - 132 Penfro Drive
Michael Garvin. 824 E. College Street
Marc Libants . 225 E. Washington Street
Victor O. Marz, Jr. . 630 Ronalds Street
John Ockenfels . 1208 Michelle Court
Mark Phillips - 1165 Oakes Drive
Frieda Shannon. 112 S. Summit Street ,
" Robert M, Sierk . 1043 Glendale Road
Ron Vogel. 307 Third Avenue
First meeting: Wednesday, April 20, 7:00 P,M., City Manager's Conference Room
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Robert C, Carlson.
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Carolyn Corbin -
Susan Dulek -
Charles Eastham -
Mark F. Kamps.
Betty Kelly -
Eric A. Nilausen .
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HOUSING
Facilitator. Marianne Milkman
824 N. Gilbert Street
1122 Penkridge Drive
1182 E, Court Street
712 N. Gilbert Street
201 S, Lowell
1152 E. Court
16 Galway Place
1108 Sunset Street
1813 Morningside Drive
First meeting: Tuesday, April 19, 7:00 P,M" Senior Center Classroom
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LAND USE AND URBAN PATTERN
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8 Triangle Place
415 Wood ridge Avenue
521 Melrose Avenue
1 Oak Park Court
3312 Arbor Drive
2408 Mayfield Road
2917 Sweet Briar
722 North Lucas
320 E. Fairchild
, : First meeting: Wednesday, April 27, 7:00 P.M" City Manager's Conference Room
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W. Michael Blair.
John S. Casko .
Gertrud Champe .
Casey Cook.
Steven L. Droll .
Vicki Lensing.
Nancy Ostrognai .
Douglas S, Russell .
Robert J. Saunders.
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Eric L. Engh -
Richard Hoppin -
Kevin Houlahan .
Jean Kistler Kendall .
Deb Liddell .
Dee W. Norton.
Janelle R. Rettig -
Maris Snider -
Bill Snider.
Facilitator. Terry Trueblood
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426 Lee Street
1020 Tower Court
2585 Bluffwood Lane
2608 E Court Street
920 Ginter Avenue
3013 Cornell Avenue
300 Melrose Court
300 Melrose Court
First meeting: Monday, April 25, 7:00 P.M" Recreation Center Room B
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John Beasley -
James R. Berry -
Richard Blum .
Ann Bovbjerg .
Mitchell F. Jones -
Terrence L. Neuzil .
Gregory M, Smith.
Steven L. Stimmel .
Craig Welt -
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PUBLIC SAFETY
Facilitator. Chief R. J. Wlnkelhake
602 N. First Avenue
2669 Hickory Trail
2041 Rochester Court
1710 Ridge Road
212 Raven Street
2520 Mayfield Road
1326 Santa Fe Drive
204 N. Mt. Vernon Drive
1902 Graslon Drive
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Lowell Brandt -
Barbara Curtin.
Carrie Norton -
Jennifer Olson.
Patrick C, Peters -
Jim Swaim'
Linda A. Whitaker.
Cheryl Whitney.
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SOCIAL SERVICES
Facilitator. Marge Penney
1020 Ronalds Street
824 N, Gilbert Street
224 N. Lucas
920 Ginter Avenue
805 Second Avenue
342 Finkbine Lane
1024 Woodlawn
514 Stuart Court
325 Ferson
First meeting: Thursday, April 21, 7:00 P,M., City Manager's Conference Room
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Paul A, Egli -
Del Holland -
Howard Horan.
Catherine Johnson -
Gregory Kovaciny -
Brian McClatchey -
Larry F, Morgan.
Frederic W. Yocum, Jr, .
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Facilitator. Jeff Davidson
302 S, Gilbert, #1216
3 Melrose Place
1039 E. College Street
2407 Crestview Avenue
242 Ferson Avenue
521 Clark Street
220 N. Lucas
1416 Bristol Drive
820 Spencer Drive
First meeting: Tuesday, April 19, 7:00 P.M" City Manager's Conference Room
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To: City Councilors
From: Jim Throgmorton
Date: April 11/ 1994
Subject: Meeting with the Johnson County Coalition
On Monday, April 4/ Emie, Bruno, and I met for over two hours with
approximately 20 members of the Johnson County Coalition to discuss their
concems about how to make buildings in the aty more accessible to people
with disabilities. We were there primarily to talk with the Coalition's
members about their concems, and we made no committments on behalf of
the City Counal as a whole. Nonetheless, we did discuss the possiblity of the
Counal taking the following actions:
1, Send a letter to all businesses in the city to notify them of the ADA and
its requirements, to offer the City's assistance in helping them comply
with that Act, to point businesses toward organizations (including the
Coalition) that can help make their businesses more accessible,
Someone suggested the p05siblity of sending these letters by registered
mail.
2, The letter would also encourage transitional actions that will bring
businesses closer to compliance with the ADA, rather than scaring or
ovelWhelming them by indicating that they must do everything at
once.
3. Have the City, the Chamber, and the Coalition idenlfy (with extensive
press coverage) the "accessible business of the year." This business
would not necessarily be a firm that has done the most to comply with
the ADA; it could be a firm that has done a lot with a relatively small
amount of money.
4. Perhaps have the City set aside some funds to help businesses pay for
accessibility audits or to help some businesses make their buildings
more accessible.
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APR 11 '94
AT&T FAX 5300
PAGE
16:10
Lobor Institute
for
Workforoe Development
1435 N.!:. 54th Avo., sune B
Des Moines. Iowa 50313
Phone: 515.265-7916
Wa18: 800.833.7915
Fax: 515-265.0557
..'"
EMERGENCY PUBLIC JOBS PROJECT
Puroosc:
To provide tC4npOl'llI}'work, at Q reasonable wage rate, to unemployed individuals, pnrtieularly those affected by
'Iowa's weather.related dilluslCIS through llulrollch and rccruilmcnt; to help clean up, reoollSII'llC~ rebuild and
recov~ from the impact of flooding IUld other w~.athe.j'.relatc.d disaslers on public ftlld non.profit propcrty~
facilities and lands by developing and helping to staffworksiles.
~lielhiJjty -llldMdual Wor~rB:
Out of work due to we/ltller.rela!ed conditions; laid off due to plllllt closing; laid off and unlikely to return to
work; uncmployod 15 of the last26wooks and not working at all during the week ofappliClltion,
ml:ib\lity - Worksites:
.
Any public or non-profit property
.
Prlvatc Property -under certain conditions, work can be done on private property, 111 order for thai In
take place, the following conditions mllst bc mel
I.
The work must be done under the direction of a municipality or county governmenl, The cit),
or oounly must fonnally indiCllte tllllt cily workers arc audloril.cd to work on private property.
The most conmlon way to fonnally authorize tlris work is for U1C city oouncilto pass an
aUlhorj7jn8 resolutioll
2,
Sample Rcsolution: In order for the (City or County of ) to clean up, rebuild and
recover from the recent flooding and weatllcrorclu!ed disaster, BE IT RESOLVED tbut city
CI1lpJoyoos will be authori7.ed to oonduct such recove/Y work on private property within the limits
ofthis (munioipality, county),
At least one city or county employee must pnrtieipate in thc private property project.
TIlis resolution has boon passed in many cities, among than: Des Moines, Ollllmwa, Story Cily, Muscatine, West
Des Moines and also in sevCl'al counties,
The Labor InsUlulc plU1ieipalcs in this prlljoolllndcr conlraclto IDED,thcir rolc being to develop work!:lte!I nod
rwuil pftl1ieipanl$,
Pu.qMgO of the abovcrosolution docs IIOt obligolc die cllY or county to plU1ieipalc, Liability Insurance for thllS"
workCl'li can be purcl1Ascd by the individual Dislocated Worker Centers, or it may be purcllasod by tbe Employer
ofRccord with reimbursement fronlthC Dislocated Worker Cenler.
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APR 11 '94 16:1B AT~T FAX saBB
PAGE a
, .
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Iowa Department of Economic Development
Job Training Parlller,rhip Act Emergency Public Jobs
The Iowa Department of Economic Development has received a special grant of $2.5
million from the U.S. pepartment of Labor to assist with recovcl)' from the recent floods, A total
ofup to $15 million may become available following action by Congress on the disaster relief
budget.
, '
Tbe Mids will be used to provide temporary jobs, up to 6 months in duration or up to
$6,000 in wages, Corworkets who arc dislocated frOm their current employment. Tho jobs will
Involve cleanup Of public and private nonprofi~ property, restoration ofpublicutilitil,!$, repMring
and rebuUding public facUlties, llI1d other work in response to the disaster. Wages wlll be bllSoo
on the prevailing wage for the type of work perfomled,
The grant win be operated through the exis~ng network of 16 Dislocated Worker Centers
established under the lob training P8!tnership Act (see map, below). Di~ocated workers sceklng
employment under the 8Jtllt can apply through the local centers. We suggest calling the
Dlslocaled Worker Center or the locnl Employment Services office to see if special local locations
or other Ilff~ngemcnt have beep made.
,
Cirlos. counties and nonprofit organizations directly involved with disaster recovcl}' work
mAY also call the local Dislocated Worker Center to securc worker paid under the grant to
peIfonn needed work.
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'-I 11/9~
Special Meetings
Discussion Items
Solid Waste Management Policies
Economic Development
~ CEBA applications
~ Industrial Park
~ Overall economic development policy
Affordable Jlousing
Downtown Bike Racks, Lockers
Hotel/Motel Tax
Weed/Brush Control
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SOLID WASTE POLICY AGENDA
FOR DISCUSSION PURPOSES
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:'B~Sic.policies' "
" Must meet the 50% reduction requirement by year 2000, City Council is the landfill
operator/owner/license holder and thereby responsible for , 00% of the waste
deposited. City Council is responsible for all sanctions if mandates not fulfilled,
2, AII,governments that use landfill must approve ECICOG plan or supply their own solid
waste plan to DNR,
3,
Refuse collection will be financed by user fees, no tax support. Landfill will be
financed by user fees on behalf of City.
4. We must adopt ECICOG regional solid waste comprehensive plan. Adoption means we
will use the plan a,s a guide with respect to subsequent decisions,
5, City solid waste services provided will be convenient to the user and uniformly applied
wherever practical. Collection policies should be designed to avoid abuse of disposal
wherever practical.
6.
City will undertake refuse collection policies in order to place "our house in order" as
an example to other landfill users. This recognizes that even substantial reductions in
City residential volume will have minimal affect on overall landfill volume.
7,
Users of the landfill will be encouraged through assignment of volume reduction goals
to fulfill landfill reduction mandates,
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1.
Perform a waste composition study/audit for the City/Johnson County. Collect, sort,
measure by weight/volume of representative waste samples.
2,
Participate in Cedar Rapids composting study, Actual role of City and others will likely
change as the study continues,
3. Improve curbside recycling program.
. How to encourage greater participation in the City recycling program .. current
participation rate is less than 25 %.
I Establish a participation rate goal.
I What methods will encourage greater participation: containers? bans on materials?
G Current program has resulted in 5.5% reduction in City residential refuse.
I Greater education; public information,
. Frequency of pickup - weekly, biweekly.
I Expansion of materials to be collected: cardboard, mixed waste paper.
. Provide a recycling container.
. Voluntary or mandatory.
4. Bulky waste items
. Remove these items from monthly fee and require a per item charge.
e Current policy has such fees for white goods and tires.
I Separate fees further expands the concept of user-based fees,
5. Unit based refuse collection rates
. Numerous options.
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1,'
Staffed recycling drop.off site, remove all unstaffed sites.
. Offer variety of collection policies at site - recyclables.
2, Develop multi-family recycling program
. Greater than 4 units.
. Maintain as a private service, not public collection,
. Ordinance changes for regulatory purposes beyond health/sanitation"
. Ordinance changes for future development to accommodate space for recycling
policies,
. Voluntary or mandatory.
. Phase-in,
3. Toxic clean-up day - annual
. Consider participation with other landfills for a permanent collection center.
. Set fees accordingly
. Do paint separately
4,
Ban materials from landfill.
. Paper. options include Weyerhouser, City Carton, compost
5,
Greater education of/participation with private hauler.
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, : 'AFFOR'DABii HOLlS'ING' . . . :'
, :' ,FOR'D1SCUSSIONPI,JRPOSES, "
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1. What is the extent of your obligation to provide for affordable housing?
Affordability in housing?
Be aware of services affected?
Social service needs?
Economic development?
Education?
Private business opportunities?
2. Why doesn't the private sector sufficiently address the issue?
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3, We have the demand, not the market. Do you wish to alter the market?
How to?
. Incentive
. Mandate
. Some combination
. None of the above
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4, What other forces are at work that affect your obligations - if you accept obligation?
Promote or diminish development opportunities?
. Increased regulations
. Separate regulation for affordable
How do regulations affect affordability?
Why not allow affordable issues to be addressed by others - elsewhere?
. County
. Other cities
. Private sector
6,
What are factors in affordable housing?
Affordability in housing?
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Use of public housing authority?
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Land availability (physical characteristics)?
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Land held by few. marketed beyond our control?
7.
Any policy conflicts?
. Environmental interests vs. need for affordable housing
. Preserve existing neighborhoods. introduce affordable housing
. Stater s position of local finances. over regulated
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o Establish goals from the position
. Fulfill goals
. Financial
- Community support
Pursue project by project?
9, Specific elements of a policy
. Rental - home ownership
. Level of government involvement
. City
- Other governments
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ECONOMIC DEVELOPMENT
CERA GRANTS
In August, Council Member Kubby and Mayor Horowitz met with the Director of Planning and
Community Development, Karin Franklin, and Economic Development Coordinator David
Schoon, The objective was to draw up criteria for looking at CEBA grant applications based
on the questions that Council had voiced during the previous application process.
As a base from which other issues may be raised, the following is offered:
.:. Employee issues:
. benefits
. job training
. management training
. types of jobs needed - definition
. turnover
. OSHA compliance
.:. Environmental:
. pollution prevention activities
· air
. water
. ground
(including stormwater management if appropriate and/or including efforts at
carpooling)
.:. Community:
. corporate commitment
. volunteerism
. contributions of money, in-kind, etc.
. ADA responsiveness
The desire for a policy of evaluation wherein a company and every employee could have a
good job and be in a clean industry is recognized. Reality must hold that some issues are
corporate management style and all these criteria must be balanced to see what is in the best
interest of the community.
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. City of Iowa City
MEMORANDUM
Date: February 19, 1992
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To: City Council
From: City Manager
Re: Criteria for Selecting Industrial Park
Attached is a policy summary which will be utilized in the review of, and ultimately the
recommendation to the City Council, concerning a proposed municipal industrial park. These
criteria will be the guiding influence on the part of the City staff as we review available sites
in the Iowa City area.
cc:
Karin FranklinV'
David Schoon
Chuck Schmadeke
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INDUSTRIAL PARK
SITE SELECTION POLICY
Generollssues
The type of industrial park land needed in Iowa City at this time would allow the type of industrial
development permitted in the I-I, General Industrial Zone. Permitted uses in the 1-1 Zone include
building contractor facilities; communications facilities; manufacturing, assembling, and compounding
facilities; wholesale trade and warehouse establishments; and research facilities. Therefore, any site
selected should be zoned I-lor able to be rezoned to I-I. Given the type of land needed for industrial
development and the other criteria used to select an appropriate site, we should be able to justify the
rezoning of the selected site. '
The size of the site should range from 80 to 200 acres. The lower end of this range would include land
adjoining the existing industrial park, and therefore, could be an extension of the park. The lower end
of the range could also include a site located elsewh~re; however, this site should be located near land
that could easily be incorporated as an extension of that industrial park. The ICAD staffhas stated a need
for individual industrial sites of 15 to 20 acres in size; therefore, any new industrial park should be large
enough to include individual sites of this size. Given the size of land needed, we will more than likely
have to select a site outside of the corporate limits. Therefore, issues surrounding annexation and
rezoning are a factor.
Transportation Issues
Rail Service. Rail service is essential for the industrial park, Though not every industry moving into the
park will need rail service, certain industries will require rail service. Therefore, any potential sites must
have rail ,service immediately available or the ability to easily extend a rail spur to the site.
Maior Hi~hway Routes. Providing access to major state or federal highway routes is essential. Though
the site does not necessarily need to abut a major highway route, it is preferred that the site have easy
access to a major highway in order to reduce the infrastructure cost to develop the industrial park.
However, if a site is extremely desirable, the lack of immediate accessibility to a major highway should
not prevent it from being evaluated as an appropriate site,
Airport. Given the size of Iowa City and the type of air service provided at the Iowa City Municipal
Airport, locating the industrial park near the airport is not essential. Travel times from anywhere in Iowa
City to the municipal airport are minimal when compared to similar travel times in other cities,
Though the Cedar Rapids Airport offers a variety of air services of benefit to many industries, one
location in Iowa City does not provide much advantage over another location in Iowa Cit~ in accessing
the Cedar Rapids Airport, Though some benefit exists in locating the industrial park on the western side
of Iowa City, nearer the Iowa City and Cedar Rapids airports, the benefit is not significant to warrant
it playing a role in evaluating sites.
Employee Transportation. An industrial park will impact traffic congestion and commuting patterns in
the area. In evaluating potential sites, consideration must be given to the impact which the street design
of the industrial park would have on traffic in the area,
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Though the use of mass transit is minimal at industrial park locations, potential sites with transit service
available or easily extended to the site are preferred, However, sites which do not have transit service
available or easily extended should still be considered as potential sites,
A vaiJabiJiJy of Public Utilities
In evaluating potential industrial park sites, the Public Works Department will need to evaluate the
specifics regarding the availability of water and sanitary sewer service to the specific site and the cost of
providing these services. However, the following general items should be taken into consideration when
evaluating any site,
Water Service., Each industrial site will need adequate water flows to meet fire protection requirements
and to meet industry needs. If there is any need to improve the flows" the cost of improvement must be
weighed against other site factor costs. It appears that the development of a new industrial site should
not place any special additional capacity constraints on water plant capacity than the plant already fa,ces.
Sanitary Sewer. Each industrial site will need to be evaluated on the following criteria: capacity of
existing sewer lines to meet estimated flows from the industrial park, the need to extend sewer lines to
meet estimated flows from the industrial park; capacity available at the sewage treatment plant which
would serve the site, and any quality restrictions on sewage effluents of thesewage treatment plant which
would serve the site, Due to the capacity at the South Treatment plant and the lack of excess capacity
at the North Treatment plant, a site which would be served directly by the South Treatment plant has
definite advantages over a site that would be served by the North Treatment plant.
A vaiJabiJiJy of Private Utilities
Each of the private utility firms will need to be contacted to investigate what type of investment would
be required to provide the following services to potential industrial park sites: electricity, natural gas, and
telecolllll1unications. The cost of providing these services to a particular site may be cost prohibitive,
thus eliminating that site as a potential location.
Environmental Considerations
In order for the site to be appropriate for most useS permitted in the I-I Zone the topography of the site
must be relatively flat to gently sloping. The soils and foundation conditions must be evaluated to
determine whether industrial development can occur on the site. In order to prevent future clean up costs
and hazards to future workers, the site must be evaluated to determine that no contamination of toxic
materials are on the site. And finally the site must be evaluated to determine whether the site will require
the preservation or incorporation of environmentally sensitive areas (wetlands, woodlands, waterways).
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INDUSTRIAL PARK
FOR DISCUSSION PURPOSES
Over the last several months our Economic Development Coordinator has looked for possible
industrial sites in the Iowa City area, Some time ago we discussed the possibility of a Cily-owned
industrial park knowing that the privately funded SDI industrial park was rapidly approaching
closeout. We also indicated private development interests were unlikely to pursue similar
industrial development due to the cost of such development as well as the long-term carrying cost
required to sustain an industrial park, The development of SDllndustrial Park was 30+ years,
There is little desirable undeveloped 1-1 zoned land in our community and, therefore, you will
need to consider a policy as to how we will provide industrial .IC!nd use and development
opportunities for our community's future, The search for industrial land has been difficult and,
, continually brings us back to the area in the southeast corner of our community, near the existing
SDI industrial park. There are two major farms/property owners in the area with approximately
200+ acres of available land, The Sass property, which was discussed several years ago, as well
as property owned by Houghton, Tucker, et al. as a farm for the last 20+ years, are possible
alternatives, I have spoken with the property owners and there remains an interest in the sale
of their land for industrial purposes, There appears to be no interest in the owners acting as a
developer. Soil analysis was performed early on and led to rejection of the Sass property due
to peat and other potential development problems. Further analysis indicates soil conditions are
not completely desirable throughout that part of town and, therebYi development will be somewhat
of a problem regardless of the location.
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Attached is a map showing the land that is likely to be for sale. The cost for the purchase of land
could be over $1,3:!: million, The property owners appear interested in the sale with the purchaser
securing all of the property, that is, they do not wish to have it carved up into parcels.
This matter needs to be discussed in order for staff to put together a proposal. The policy issues
appear to be rather straightforward.
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Do. we wish to become owner/developer/proprietor of an industrial park?
What means exist to provide for development opportunities for 1-1 zoned property?
Is the southeast part of town our best location (may be our only location)?
Are there other opportunities to create 1-1 zoned land? Airport relocation?
What organizational plans might we consider? Non-profit corporation; municipal owner-
ship; public/private partnership.
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City of Iowa City
MEMORANDUM
Date: August 18, 1993
To: Iowa City City Council
From: City Manager
Re: Affordable Housing Policy Proposals
At present, while affordable housing seems to be the main impetus of State and Federal housing
programs, one of the difficulties is the definition of affordable housing for the community, I agree
with Mr. Richard Nelson, President of the National Association of Housing Rehabilitation Officials
(NAHRO), that affordable housing is not a term that can be defined In Washington and imposed
upon local communities or neighborhoods. Affordable housing should be based on a local
strategy, such as the CHAS, to provide housing for a range of people who cannot afford to pay
market rents or own homes in their own communities. The successful outcome of an effective
affordable housing strategy is vital neighborhoods that are diverse, and socially and economically
viable. This link between affordable housing and community development is one of the keys to
success, The provision of housing for citizens In all Income ranges is in the public interest and
Is extremely important to the vitality of Iowa City, creating stable, vibrant neighborhoods and
enco'uraging other residential or economic development.
In conjunction with the development of Iowa City's new five-year Comprehensive Housing
Affordablllty Strategy (CHAS), the Community Development, Division of the Department of
Planning and Community Development will focus the attention on the affordable housing priorities
for the City's flve.year strategy.
The basic priorities have not changed much since the completion of the 1992 flve.year CHAS,
but they are being organized a bit differently for reasons of clarity. This year the priorities
continue to be to expand the stock of affordable housing, maintain existing affordable
housing units, and to assist people In staying In housing, Planning activities will be focused
on the numerous barriers to affordable housing in our community.
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Based on our experience, the 1990 Census data, as well as public comments received at the
June 23, 1993, public meeting held by the Housing Commission and CCN, what follows are
proposed to be the basic priorities of the 1994-1998 CHAS.
1. Exoanslon of the affordable houslnQ stock
Expansion of the affordable housing stock is crucial - the basic laws of supply and
demand seem to work against us at every tum. Problems such as discrimination against
families with Section 8 vouchers and certificates, and a shortage of nursing home space
for the frail elderly can hopefully be minimized with the creation of more housing
opportunity. At present, landlords, nursing homes, and other housing providers can afford
to be selective. Those who are most in need, the homeless and those needing support
services, for example, are most likely to face discrimination, eviction, or simply be unable
to find a suitable housing unit
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To help correct the problem, the City should continue to work with providers of new D
affordable housing such as the Greater Iowa City Housing Fellowship and for-profit I
developers, as well as the local lenders and others who have expressed Interest In this
community Issue. A subsidy is likely to be needed for new construction, so It Is in our
interest to pursue as many options as possible to ensure cost-effective new development.
The options discussed below under 'Feasibility Studies and Planning' will be Important
to explore If we are to expand the affordable housing stock when little available land and
shrinking financial resources exist.
2, Rehabilitation of the exlstlnCl affordable houslnCl stock
Given the housing situation In Iowa City, the maintenance of our existing ~ffordable
housing stock Is as Important as new construction. The Housing Rehabilitation Program
continues it's busy schedule, but Is also exploring ways to reach homeowners occupying
. the structures most In need of rehabilitation. For example, recently awarded HOME
Program funds will be used for a program to assist homeowners with little or no equity In
their homes. Many times, families with Incomes under 80 percent of the area median
income can only afford houses that are in need of major rehab, but cannot qualify for
loans, even through the City's programs, because they have no equity. The Community
Development Division Is also working with lenders and realtors on a homebuyer education
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program. This Is aimed both at teaching people about the process of buying a house, and
about maintaining a home. Efforts such as these need to be supported.
3. Continue to assist aQencles that provide supportive services to keep people housed
Although expanding the stock of affordable housing Is crucial in our tight real estate
market there are individuals and families that would be likely to continue to be without
housing even If hundreds of new units were to be constructed. These people need some
type of supportive service to help them stay In housing. Needed services range from
basic household skills training, to those for persons with severe mental illness. The many
social service agencies in Iowa City do an excellent job with few resources, and they
provide a vital contribution to the provision of housing for all people.
In addition to assisting agencies providing supportive services, efforts to coordinate
services for people with multiple problems should also be supported. Just a few of the
current efforts Include the Family Self-Sufficiency Committee and the Local Homeless
Coordinating Board. Some of the goals of these groups are to overcome barriers to
finding and staying in housing, working with families to build basic life skills, and to
coordinate services for clients.
4. Feasibility studIes and plannlna,
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Our greatest emphasis needs to be placed on the expansion of the affordable housing
stock and the provision of supportive services to help keep people In housing. The
planning and research to be conducted by the Community Development Division must be
more focused and as appropriate, public boards and commissions will need to be Involved
In these planning activities.
The most Important step Is to address the barriers to affordable housing for all Iowa City
residents. The barriers range from a lack of financial and land resources to community
attitudes. There may be no way to remove some of these barriers. Options that staff will
focus on will Include land acquisition, planned development, the feasibility of modifications
to development standards and zoning, and enhancing the public/private partnerships that
have begun informally, through several projects, with the local financial Institutions.
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Summary
During the next few months, staff will be working on the annual plan for the CHAS, which will
outline the community's one-year objectives for meeting the four priorities detailed above.
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Marianne Milkman
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City of Iowa City
MEMORANDUM
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Date: April 6, 1994
To: City Council
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Re: Hotel/Motel Tax
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At a recent Council meeting, it was requested that a summary/history of the hotel/motel tax be
provided, Attached is that summary, As I understood the discussion, ther(l was some interest
in a review of the existing policies. Current policy is:
50% - Police Patrol
25% - ConventionNisitors Bureau
15% - Mercer Park Aquatics
10% - Parkland
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1994 CONSTRUCTION
TRANSPORTATION
ROHRET ROAD
ROHRET ROAD PEDESTRIAN BRIDGE
KIRKWOOD AVENUE
BURLINGTON/GILBERT INTERSECTION
RIVERSIDE SIDEWALK
HIGHWAY 6 WEST
PARKING RAMP MAINTENANCE
ASPHALT OVERLAY
MAIDEN LANE ASSESSMENT
MAIDEN LANE PEDESTRIAN BRIDGE
CURB RAMPS
NORTH SUMMIT ALLEY GRADING
GILBERT STREET BY FIRE STATION
KWANIS PARK BRIDGE
SANITARY SEWER
DUNUGGAN COURT
PINE STREET
SUNSET STREET
NORTHWEST TRUNK SEWER, PHASE II
WESTGATE SEWER REPAIRS
WEST SIDE TRUNK SEWER
VARIOUS SANITARY SEWER CAVE-INS
STORM SEWER
ELLIS AVENUE
PARK ROAD
SUMP PUMP DISCHARGE TILES
IOWA AVE/LUCAS ALLEY
SOUTH GILBERT STORM SEWER MODIFICATION
MISCELLANEOUS
11 SOUTH JOHNSON DEMOLITION
CHAUNCEY SWAN PARK
LANDFILL LEACHATE CONTROL
WHISPERING MEADOWS WETLAND PARK
IOWA AVE PARKING LOT RETAINING WALL
IOWA AVE/RALSTON CREEK EROSION CONTROL
PROJECTS THAT WON'T GET DONE
GRANT/OAKLAND SANITARY SEWER
CENTER/DEARBORN SANITARY SEWER
PLUM STREET SANITARY SEWER
SANDUSKY AREA SANITARY SEWER
SANDUSKY AREA STORM SEWER
HAFOR CIRCLE STORM SEWER
HIGH STREET STORM SEWER
FAIRVIEW AVENUE STORM SEWER
BROOKSIDE/WILLOW STORM SEWER
B'JAYSVILLE LANE SANITARY SEWER
SHAMROCK/PETERSON STORM SEWER
NORMANDY/MANOR SECONDARY ACCESS
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